9 0 STAT. 2672
PUBLIC LAW 94-566—OCT. 20, 1976 SEC. 116. EXTENSION OF FEDERAL UNEMPLOYMENT COMPENSATION LAW TO THE VIRGIN ISLANDS. (a) AMENDMENT OF THE SOCIAL SECURITY ACT. — Paragraph
42 USC 1301 42 USC 501, 1101, 1321.
26 USC 3306.
Definitions.
(1)
of section 1101(a) of the Social Security Act is amended by inserting after the first sentence the following new sentence: "Such term when used in titles III, IX, and X II also includes the Virgin Islands.". (b) AMENDMENTS o r THE INTERNAL REVENUE CODE o r 1954.—
(1) Section 3306(c) of the I n t e r n a l Revenue Code of 1954 (defining employment) is amended by striking out "or in the Virgin Islands " in the portion of such section which precedes paragraph (1) thereof. (2) Section 3306(j) of such Code is amended to read as follows: " (j) STATE, UNITED STATES, AND AMERICAN E M P L O Y E R. — For p u r -
poses of this chapter— " (1) STATE.—The term 'State' includes the District of Columbia, the Commonwealth of P u e r to Rico, and the Virgin Islands. " (2) UNITED STATES.—The term 'United States' when used in a geographical sense includes the States, the District of Columbia, the Commonwealth of P u e r to Rico, and the Virgin Islands. " (3) AMERICAN EMPLOYER.—The term 'American employer' means a person who is— " (A) an individual who is a resident of the United States, " (B) a partnership, if two-thirds or more of the part n e r s are residents of the United States, " (C) a trust, if all of the trustees are residents of the United States, or " (D) a corporation organized under the laws of the United States or of any State. A n individual who is a citizen of the Commonwealth of P u e r to Rico or the Virgin Islands ( b u t not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.". (c)
AMENDMENT RELATING TO THE FEDERAL EMPLOYMENT
SERV-
ICE.—Section 5(b) of the Act entitled " A n Act to provide for the establishment of a national employment system and for cooperation with the States for the promotion of such system, and for other purposes", approved June 6, 1933 (29 U.S.C. 4 9 d (b)), is amended by striking out " G u a m and the Virgin Islands " and inserting in lieu thereof " G u a m ". (d) AMENDMENTS RELATING TO EXTENDED AND EMERGENCY B E N E FITS.—
26 USC 3304 note. 26 USC 3304 note.
26 USC 3304 note.
(1) Section 202(a)_(l) of the Federal-State E x t e n d e d Unemployment Compensation Act of 1970 is amended by striking out "the Virgin Islands or". (2) Paragraph (8) of section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 is amended to read as follows: " (8) The term ' State ' includes the District of Columbia, the Commonwealth of P u e r to Rico, and the V i r g i n Islands.". (3) Section 1 0 2 (b)(1)(C) of the Emergency Unemployment Compensation Act of 1974 is amended by striking out " the Virgin Islands or". (e) AMENDMENTS RELATING TO FEDERAL UNEMPLOYMENT C O M P E N SATION.—
(1) Paragraph (6) of section 8501 of title 5, United States Code, is amended to read as follows:
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