-CITE-
    45 USC CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE         01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
               CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE           

-MISC1-
    Sec.                                                     
    351.        Definitions.                                          
    352.        Benefits.                                             
                  (a)  Days for which benefits payable; determination
                        of amount.                                    
                  (b)  Time of payments.                              
                  (c)  Maximum number of days for benefits.           
                  (d)  Overpayment of benefits; recovery; liability of
                        officers.                                     
                  (e)  Assignment, taxation, garnishment, attachment,
                        etc., of benefits.                            
                  (f)  Effect of payment of benefits for remunerable
                        period; payment of surplus remuneration to
                        Board.                                        
                  (g)  Payment of accrued benefits upon death.        
    353.        Qualifying condition.                                 
    354.        Disqualifying conditions.                             
                  (a-1)Day of unemployment or day of sickness.        
                  (a-2)Day of unemployment.                           
                  (b)  Participation, interest, or financial
                        assistance in labor dispute.                  
                  (c)  Unsuitable work.                               
                  (d)  Factors in determination of suitable work.     
                  (e)  Voluntarily leaving unsuitable work.           
    355.        Claims for benefits.                                  
                  (a)  Publication of Board's regulations.            
                  (b)  Findings, hearings, investigations, etc., by
                        Board.                                        
                  (c)  Hearing and review of decisions on claims.     
                  (d)  Decisions of reviewing bodies; review and
                        finality.                                     
                  (e)  Application of rules of evidence in law and
                        equity; notice of findings.                   
                  (f)  Review of final decision of Board by Courts of
                        Appeals; costs.                               
                  (g)  Finality of Board decisions.                   
                  (h)  Benefits payable prior to final decision of
                        Board.                                        
                  (i)  Fees for presenting claims; penalties.         
    355a.       Acceptance of claims for benefits.                    
    356.        Returns of compensation; conclusiveness; failure to
                 make.                                                
    357.        Free transportation.                                  
    358.        Contributions.                                        
                  (a)  Employer contribution.                         
                  (b)  Employee representative contribution.          
                  (c)  Board proclamation of balance.                 
                  (d)  Notifications by Board.                        
                  (e)  Information to verify accuracy to be made
                        available.                                    
                  (f)  Fractional parts of a cent.                    
                  (g)  Adjustments for improper payments.             
                  (h)  Refunding overpayment; collecting underpayment.
                  (i)  Collection and deposit of contributions.       
                  (j)  Time for payment; failure to pay promptly.     
                  (k)  Application of other laws; authority of Board. 
    359.        Penalties.                                            
                  (a)  Failure to make report or furnish information;
                        false or fraudulent statement or claim.       
                  (b)  Agreement by employee to bear employer's
                        contribution.                                 
                  (c)  Punishments not specifically provided.         
                  (d)  Payment and disposition of fines or penalties. 
    360.        Railroad unemployment insurance account.              
                  (a)  Funds constituting account; availability for
                        benefits or refunds.                          
                  (b)  Payment of benefits or refunds.                
                  (c)  Annual report to Congress.                     
                  (d)  Transfer and retransfer of funds; interest.    
    361.        Railroad unemployment insurance administration fund.  
                  (a)  Maintenance of account; amounts constituting
                        fund.                                         
                  (b)  Authorization of appropriations; advance of
                        sums; repayment.                              
                  (c)  Availability for administrative expenses.      
                  (d)  Transfer of excess to insurance account.       
    362.        Duties and powers of Board.                           
                  (a)  Witnesses; subpenas, service, fees, etc.       
                  (b)  Enforcement of subpenas by courts; contempts;
                        service of orders, writs, or processes.       
                  (c)  Repealed.                                      
                  (d)  Information as confidential.                   
                  (e)  Certification of claims; authorization of
                        employee to make payments; bond.              
                  (f)  Cooperation with other agencies administering
                        unemployment or sickness compensation laws;
                        agreements.                                   
                  (g)  Benefits also subject to a State law; mutual
                        reimbursement.                                
                  (h)  Assistance from employers and labor
                        organizations; compensation.                  
                  (i)  Free employment offices; registration of
                        unemployed; statements of sickness;
                        reemployment.                                 
                  (j)  Advisory councils; members' remuneration.      
                  (k)  Reduction of unemployment; training and
                        reemployment of unemployed employees, etc.    
                  (l)  Necessary and incidental powers; employees of
                        Board, employment, remuneration, civil-service
                        laws, registration of unemployed, and detail. 
                  (m)  Delegation of powers.                          
                  (n)  Sickness benefits; examinations; information
                        and reports; contracts and expenses for
                        examinations.                                 
                  (o)  Liability of third party for sickness;
                        reimbursement of Board.                       
                  (p)  Disqualification to execute statements of
                        sickness or receive fees.                     
                  (q)  Investigations and research with respect to
                        accidents and disabilities.                   
                  (r)  Duty of Board to make certain computations.    
    363.        Exclusiveness of provisions; transfers from State
                 unemployment compensation accounts to railroad
                 unemployment insurance account.                      
                  (a)  Omitted.                                       
                  (b)  Effect on State unemployment compensation laws.
                  (c)  Determination of "preliminary amount" for
                        States.                                       
                  (d)  Withholding amounts from certification to
                        States; transfers to railroad unemployment
                        compensation account.                         
                  (e)  Transfers and withdrawals, effect upon social
                        security provisions.                          
                  (f)  Payments to railroad unemployment insurance
                        account; transfers from unemployment trust
                        fund of States.                               
    363a.       Refunds of State unemployment contributions by
                 employees; amount; application period; definitions.  
    364.        District of Columbia account, transfer of funds to
                 railroad unemployment insurance account.             
    365.        Omitted.                                              
    366.        Separability.                                         
    366a.       Effect of Internal Revenue Code.                      
    367.        Short title.                                          
    368.        Repealed.                                             
    369.        Annual report.                                        

-End-

-CITE-
    45 USC Sec. 351                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 351. Definitions

-STATUTE-
      For the purposes of this chapter, except when used in amending
    the provisions of other Acts - 
      (a) The term "employer" means any carrier (as defined in
    subsection (b) of this section), and any company which is directly
    or indirectly owned or controlled by one or more such carriers or
    under common control therewith, and which operates any equipment or
    facility or performs any service (except trucking service, casual
    service, and the casual operation of equipment or facilities) in
    connection with the transportation of passengers or property by
    railroad, or the receipt, delivery, elevation, transfer in transit,
    refrigeration or icing, storage, or handling of property
    transported by railroad, and any receiver, trustee, or other
    individual or body, judicial or otherwise, when in the possession
    of the property or operating all or any part of the business of any
    such employer: Provided, however, That the term "employer" shall
    not include any street, interurban, or suburban electric railway,
    unless such railway is operating as a part of a general steam-
    railroad system of transportation, but shall not exclude any part
    of the general steam-railroad system of transportation now or
    hereafter operated by any other motive power. The Surface
    Transportation Board is hereby authorized and directed upon request
    of the Railroad Retirement Board, or upon complaint of any party
    interested, to determine after hearing whether any line operated by
    electric power falls within the terms of this proviso. The term
    "employer" shall also include railroad associations, traffic
    associations, tariff bureaus, demurrage bureaus, weighing and
    inspection bureaus, collection agencies, and other associations,
    bureaus, agencies, or organizations controlled and maintained
    wholly or principally by two or more employers as hereinbefore
    defined and engaged in the performance of services in connection
    with or incidental to railroad transportation; and railway labor
    organizations, national in scope, which have been or may be
    organized in accordance with the provisions of the Railway Labor
    Act [45 U.S.C. 151 et seq.], and their State and National
    legislative committees and their general committees and their
    insurance departments and their local lodges and divisions,
    established pursuant to the constitution and bylaws of such
    organizations. The term "employer" shall not include any company by
    reason of its being engaged in the mining of coal, the supplying of
    coal to an employer where delivery is not beyond the mine tipple,
    and the operation of equipment or facilities therefor, or in any of
    such activities.
      (b) The term "carrier" means a railroad subject to the
    jurisdiction of the Surface Transportation Board under part A of
    subtitle IV of title 49.
      (c) The term "company" includes corporations, associations, and
    joint-stock companies.
      (d) The term "employee" (except when used in phrases establishing
    a different meaning) means any individual who is or has been (i) in
    the service of one or more employers for compensation, or (ii) an
    employee representative. The term "employee" shall include an
    employee of a local lodge or division defined as an employer in
    subsection (a) of this section only if he was in the service of a
    carrier on or after August 29, 1935. The term "employee" includes
    an officer of an employer.
      The term "employee" shall not include any individual while such
    individual is engaged in the physical operations consisting of the
    mining of coal, the preparation of coal, the handling (other than
    movement by rail with standard railroad locomotives) of coal not
    beyond the mine tipple, or the loading of coal at the tipple.
      (e) An individual is in the service of an employer whether his
    service is rendered within or without the United States if (i) he
    is subject to the continuing authority of the employer to supervise
    and direct the manner of rendition of his service, or he is
    rendering professional or technical services and is integrated into
    the staff of the employer, or he is rendering, on the property used
    in the employer's operations, other personal services the rendition
    of which is integrated into the employer's operations, and (ii) he
    renders such service for compensation: Provided, however, That an
    individual shall be deemed to be in the service of an employer,
    other than a local lodge or division or a general committee of a
    railway-labor-organization employer, not conducting the principal
    part of its business in the United States only when he is rendering
    service to it in the United States; and an individual shall be
    deemed to be in the service of such a local lodge or division only
    if (1) all, or substantially all, the individuals constituting its
    membership are employees of an employer conducting the principal
    part of its business in the United States; or (2) the headquarters
    of such local lodge or division is located in the United States;
    and an individual shall be deemed to be in the service of such a
    general committee only if (1) he is representing a local lodge or
    division described in clauses (1) or (2) immediately above; or (2)
    all, or substantially all, the individuals represented by it are
    employees of an employer conducting the principal part of its
    business in the United States; or (3) he acts in the capacity of a
    general chairman or an assistant general chairman of a general
    committee which represents individuals rendering service in the
    United States to an employer, but in such case if his office or
    headquarters is not located in the United States and the
    individuals represented by such general committee are employees of
    an employer not conducting the principal part of its business in
    the United States, only such proportion of the remuneration for
    such service shall be regarded as compensation as the proportion
    which the mileage in the United States under the jurisdiction of
    such general committee bears to the total mileage under its
    jurisdiction, unless such mileage formula is inapplicable, in which
    case the Board may prescribe such other formula as it finds to be
    equitable, and if the application of such mileage formula, or such
    other formula as the Board may prescribe, would result in the
    compensation of the individual being less than 10 per centum of his
    remuneration for such service no part of such remuneration shall be
    regarded as compensation: Provided further, That an individual not
    a citizen or resident of the United States shall not be deemed to
    be in the service of an employer when rendering service outside the
    United States to an employer who is required under the laws
    applicable in the place where the service is rendered to employ
    therein, in whole or in part, citizens or residents thereof.
      (f) The term "employee representative" means any officer or
    official representative of a railway labor organization other than
    a labor organization included in the term employer as defined in
    subsection (a) of this section who before or after August 29, 1935,
    was in the service of an employer as defined in said subsection and
    who is duly authorized and designated to represent employees in
    accordance with the Railway Labor Act [45 U.S.C. 151 et seq.], and
    any individual who is regularly assigned to or regularly employed
    by such officer or official representative in connection with the
    duties of his office.
      (g) The term "employment" means service performed as an employee.
    For the purposes of determining eligibility for and the amount of
    benefits and the amount of contributions due pursuant to this
    chapter, employment after June 30, 1940, in the service of a local
    lodge or division of a railway-labor-organization employer or as an
    employee representative shall be disregarded. For purposes of
    determining eligibility for and the amount of benefits and the
    amount of contributions due pursuant to this chapter, employment as
    a delegate to a national or international convention of a railway
    labor organization defined as an "employer", in subsection (a) of
    this section, shall be disregarded if the individual having such
    employment has not previously rendered service, other than as such
    a delegate, which may be included in his "years of service" for
    purposes of the Railroad Retirement Act [45 U.S.C. 231 et seq.].
      (h) The term "registration period" means, with respect to any
    employee, the period which begins with the first day for which such
    employee registers at an employment office in accordance with such
    regulations as the Board may prescribe, and ends with whichever is
    the earlier of (i) the thirteenth day thereafter, or (ii) the day
    immediately preceding the day for which he next registers at a
    different employment office; and thereafter each period which
    begins with the first day for which he next registers at an
    employment office after the end of his last preceding registration
    period which began with a day for which he registered at an
    employment office and ends with whichever is the earlier of (i) the
    thirteenth day thereafter, or (ii) the day immediately preceding
    the day for which he next registers at a different employment
    office.
      The term "registration period" means also, with respect to any
    employee, the period which begins with the first day with respect
    to which a statement of sickness for a "period of continuing
    sickness" (as defined in section 352(a) of this title) is filed in
    his behalf in accordance with such regulations as the Board may
    prescribe, or the first such day after the end of a registration
    period which will have begun with a day with respect to which a
    statement of sickness for a "period of continuing sickness" (as
    defined in section 352(a) of this title) was filed in his behalf,
    and ends with whichever is the earlier of (i) the thirteenth day
    thereafter, or (ii) the day immediately preceding the day with
    respect to which a statement of sickness for a new "period of
    continuing sickness" (as defined in section 352(a) of this title)
    is filed in his behalf.
      (i)(1) In General. - The term "compensation" means any form of
    money remuneration, including pay for time lost but excluding tips,
    paid for services rendered as an employee to one or more employers,
    or as an employee representative, except that in computing the
    compensation paid to any employee, no part of any month's
    compensation in excess of the monthly compensation base (as defined
    in subdivision (2)) for any month shall be recognized. Solely for
    the purpose of determining the compensation received by an employee
    in a base year, the term "compensation" shall include any
    separation allowance or subsistence allowance paid under any
    benefit schedule provided under section 701 (!1) of title VII of
    the Regional Rail Reorganization Act of 1973 [45 U.S.C. 797] and
    any termination allowance paid under section 702 of that Act [45
    U.S.C. 797a], but does not include any other benefits payable under
    that title [45 U.S.C. 797 et seq.]. The total amount of any
    subsistence allowance payable under a benefit schedule provided
    pursuant to section 701 (!1) of the Regional Rail Reorganization
    Act of 1973 shall be considered as being compensation in the month
    in which the employee first timely filed a claim for such an
    allowance. Such term does not include remuneration for service
    which is performed by a nonresident alien individual for the period
    he is temporarily present in the United States as a nonimmigrant
    under subparagraph (F) or (J) of section 1101(a)(15) of title 8 and
    which is performed to carry out the purpose specified in
    subparagraph (F) or (J) as the case may be. A payment made by an
    employer to an individual through the employer's pay roll shall be
    presumed, in the absence of evidence to the contrary, to be
    compensation for service rendered by such individual as an employee
    of the employer in the period with respect to which the payment is
    made. An employee shall be deemed to be paid, "for time lost" the
    amount he is paid by an employer with respect to an identifiable
    period of absence from the active service of the employer,
    including absence on account of personal injury, and the amount he
    is paid by the employer for loss of earnings resulting from his
    displacement to a less remunerative position or occupation. If a
    payment is made by an employer with respect to a personal injury
    and includes pay for time lost, the total payment shall be deemed
    to be paid for time lost unless, at the time of payment, a part of
    such payment is specifically apportioned to factors other than time
    lost, in which event only such part of the payment as is not so
    apportioned shall be deemed to be paid for time lost. Compensation
    earned in any calendar month before 1947 shall be deemed paid in
    such month regardless of whether or when payment will have been in
    fact made, and compensation earned in any calendar year after 1946
    but paid after the end of such calendar year shall be deemed to be
    compensation paid in the calendar year in which it will have been
    earned if it is so reported by the employer before February 1 of
    the next succeeding calendar year or, if the employee establishes,
    subject to the provisions of section 356 of this title, the period
    during which such compensation will have been earned.

      (2) Monthly Compensation Base. - 
        (A) In general. - For purposes of subdivision (1), the term
      "monthly compensation base" means the amount - 
          (i) of $400 for calendar months before January 1, 1984;
          (ii) of $600 for calendar months after December 31, 1983 and
        before January 1, 1989; and
          (iii) computed under subparagraph (B) for months after
        December 31, 1988.

        (B) Computation. - 
          (i) In general. - The amount of the monthly compensation base
        for each calendar year beginning after December 31, 1988, is
        the greater of - 
            (I) $600; or
            (II) the amount, as rounded under clause (iii) if
          applicable, computed under the formula:

                      B=600  (1+  ( (A-37,800) / 56,700) )  )        

          (ii) Meaning of symbols. - For the purposes of the formula in
        clause (i) - 
            (I) "B" is the dollar amount of the monthly compensation
          base; and
            (II) "A" is the amount of the applicable base with respect
          to tier 1 taxes, for the calendar year for which the monthly
          compensation base is being computed, as determined under
          section 3231(e)(2) of title 26.

          (iii) Rounding rule. - If the monthly compensation base
        computed under this formula is not a multiple of $5, it shall
        be rounded to the nearest multiple of $5, with such rounding
        being upward in the event the amount computed is equidistant
        between two multiples of $5.

      (j) The term "remuneration" means pay for services for hire,
    including pay for time lost, and tips, but pay for time lost shall
    be deemed earned on the day on which such time is lost. The term
    "remuneration" includes also earned income other than for services
    for hire if the accrual thereof in whole or in part is
    ascertainable with respect to a particular day or particular days.
    The term "remuneration" does not include any money payments
    received pursuant to any nongovernmental plan for unemployment
    insurance, maternity insurance, or sickness insurance.
      (k) Subject to the provisions of section 354 of this title (1) a
    day of unemployment, with respect to any employee, means a calendar
    day on which he is able to work and is available for work and with
    respect to which (i) no remuneration is payable or accrues to him,
    and (ii) he has, in accordance with such regulations as the Board
    may prescribe, registered at an employment office; and (2) a "day
    of sickness", with respect to any employee, means a calendar day on
    which because of any physical, mental, psychological, or nervous
    injury, illness, sickness, or disease he is not able to work, or,
    with respect to a female employee, a calendar day on which, because
    of pregnancy, miscarriage, or the birth of a child, (i) she is
    unable to work or (ii) working would be injurious to her health,
    and with respect to which (i) no remuneration is payable or accrues
    to him, and (ii) in accordance with such regulations as the Board
    may prescribe, a statement of sickness is filed within such
    reasonable period, not in excess of ten days, as the Board may
    prescribe: Provided, however, That "subsidiary remuneration", as
    hereinafter defined in this subsection, shall not be considered
    remuneration for the purpose of this subsection except with respect
    to an employee whose base-year compensation, exclusive of earnings
    from the position or occupation in which he earned such subsidiary
    remuneration, is less than an amount that is equal to 2.5 times the
    monthly compensation base for months in such base year as computed
    under subsection (i) of this section: Provided further, That
    remuneration for a working day which includes a part of each of two
    consecutive calendar days shall be deemed to have been earned on
    the first of such two days, and any individual who takes work for
    such working day shall not by reason thereof be deemed not
    available for work on the second of such calendar days: Provided
    further, That any calendar day on which no remuneration is payable
    to or accrues to an employee solely because of the application to
    him of mileage or work restrictions agreed upon in schedule
    agreements between employers and employees or solely because he is
    standing by for or laying over between regularly assigned trips or
    tours of duty shall not be considered either a day of unemployment
    or a day of sickness.
      For the purpose of this subsection, the term "subsidiary
    remuneration" means, with respect to any employee, remuneration not
    in excess of an average of $15 a day for the period with respect to
    which such remuneration is payable or accrues, if the work from
    which the remuneration is derived (i) requires substantially less
    than full time as determined by generally prevailing standards, and
    (ii) is susceptible of performance at such times and under such
    circumstances as not to be inconsistent with the holding of normal
    full-time employment in another occupation.
      (l)(1) The term "benefits" (except in phrases clearly designating
    other payments) means the money payments payable to an employee as
    provided in this chapter, with respect to his unemployment or
    sickness.
      (2) The term "statement of sickness" means a statement with
    respect to days of sickness of an employee, executed in such manner
    and form by an individual duly authorized pursuant to section
    362(i) of this title to execute such statements, and filed as the
    Board may prescribe by regulations.
      (m) The term "benefit year" means the twelve-month period
    beginning July 1 of any year and ending June 30 of the next year,
    except that a registration period beginning in June and ending in
    July shall be deemed to be in the benefit year ending in such month
    of June.
      (n) The term "base year" means the completed calendar year
    immediately preceding the beginning of the benefit year.
      (o) The term "employment office" means a free employment office
    operated by the Board, or designated as such by the Board pursuant
    to section 362(i) of this title.
      (p) The term "account" means the railroad unemployment insurance
    account established pursuant to section 360 of this title in the
    unemployment trust fund.
      (q) The term "fund" means the railroad unemployment insurance
    administration fund, established pursuant to section 361 of this
    title in the unemployment trust fund.
      (r) The term "Board" means the Railroad Retirement Board.
      (s) The term "United States", when used in a geographical sense,
    means the States and the District of Columbia.
      (t) The term "State" means any of the States or the District of
    Columbia.
      (u) Any reference in this chapter to any other Act of Congress,
    including such reference in amendments to other Acts, includes a
    reference to such other Act as amended from time to time.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 1, 52 Stat. 1094; June 20, 1939, ch.
    227, Secs. 1-6, 20, 53 Stat. 845, 848; Aug. 13, 1940, ch. 664,
    Secs. 1, 3, 54 Stat. 785, 786; Oct. 10, 1940, ch. 842, Secs. 2-8,
    54 Stat. 1094, 1095; Apr. 8, 1942, ch. 227, Sec. 15, 56 Stat. 210;
    July 31, 1946, ch. 709, Secs. 1, 2, 301-304, 60 Stat. 722, 735,
    736; Oct. 30, 1951, ch. 632, Sec. 26, 65 Stat. 691; Aug. 31, 1954,
    ch. 1164, pt. III, Secs. 301-303, 68 Stat. 1041; Pub. L. 85-927,
    pt. II, Sec. 201, Sept. 6, 1958, 72 Stat. 1782; Pub. L. 86-28, pt.
    III, Sec. 301, May 19, 1959, 73 Stat. 30; Pub. L. 89-700, title II,
    Sec. 201, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90-257, title II,
    Sec. 201, Feb. 15, 1968, 82 Stat. 23; Pub. L. 90-624, Sec. 3, Oct.
    22, 1968, 82 Stat. 1316; Pub. L. 94-92, title I, Sec. 1(a), (b),
    Aug. 9, 1975, 89 Stat. 461; Pub. L. 98-76, title IV, Secs. 402(b),
    403(b), 411(a)(1), title V, Sec. 503(b), Aug. 12, 1983, 97 Stat.
    434, 436, 441; Pub. L. 100-647, title VII, Secs. 7101(a), (b),
    7203(a), Nov. 10, 1988, 102 Stat. 3757, 3758, 3776; Pub. L. 104-88,
    title III, Sec. 324(1), (2), Dec. 29, 1995, 109 Stat. 950.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railway Labor Act, referred to in subsecs. (a) and (f), is
    act May 20, 1926, ch. 347, 44 Stat. 577, as amended, which is
    classified principally to chapter 8 (Sec. 151 et seq.) of this
    title. For complete classification of this Act to the Code, see
    section 151 of this title and Tables.
      The Railroad Retirement Act, referred to in subsec. (g), probably
    means the Railroad Retirement Act of 1937, act Aug. 29, 1935, ch.
    812, as amended generally by act June 24, 1937, ch. 382, part I, 50
    Stat. 307, which was classified principally to subchapter III (Sec.
    228a et seq.) of chapter 9 of this title. The Railroad Retirement
    Act of 1937 was amended generally and redesignated the Railroad
    Retirement Act of 1974 by Pub. L. 93-445, title I, Oct. 16, 1974,
    88 Stat. 1305. The Railroad Retirement Act of 1974 is classified
    generally to subchapter IV (Sec. 231 et seq.) of chapter 9 of this
    title. For complete classification of these Acts to the Code, see
    Tables.
      The Regional Rail Reorganization Act of 1973, referred to in
    subsec. (i)(1), is Pub. L. 93-236, Jan. 2, 1974, 87 Stat. 985, as
    amended. Section 701 of title VII of the Regional Rail
    Reorganization Act of 1973 [45 U.S.C. 797] was repealed by Pub. L.
    99-509, title IV, Sec. 4024(c), Oct. 21, 1986, 100 Stat. 1904,
    effective on the sale date (Apr. 2, 1987). Title VII of the
    Regional Rail Reorganization Act of 1973 is classified generally to
    subchapter VII (Sec. 797 et seq.) of chapter 16 of this title. For
    complete classification of this Act to the Code, see Short Title
    note set out under section 701 of this title and Tables.

-MISC1-
                                AMENDMENTS                            
      1995 - Subsec. (a). Pub. L. 104-88, Sec. 324(1), substituted
    "Surface Transportation Board is hereby authorized and directed
    upon request of the Railroad Retirement Board" for "Interstate
    Commerce Commission is hereby authorized and directed upon request
    of the Board".
      Subsec. (b). Pub. L. 104-88, Sec. 324(2), added subsec. (b) and
    struck out former subsec. (b) which read as follows: "The term
    'carrier' means an express company, sleeping-car company, or
    carrier by railroad, subject to part I of the Interstate Commerce
    Act."
      1988 - Subsec. (i). Pub. L. 100-647, Sec. 7101(a), designated
    existing provisions as par. (1), inserted par. heading, substituted
    ", except that in computing the compensation paid to any employee,
    no part of any month's compensation in excess of the monthly
    compensation base (as defined in subdivision (2)) for any month
    shall be recognized" for ": Provided, however, That in computing
    the compensation paid to any employee, no part of any month's
    compensation in excess of $300 for any month before July 1, 1954,
    or in excess of $350 for any month after June 30, 1954, and before
    the calendar month next following the month in which this chapter
    was amended in 1959, or in excess of $400 for any month after the
    month in which this chapter was so amended and before January 1984,
    or in excess of $600 for any month after 1983, shall be
    recognized", and added par. (2).
      Subsec. (k). Pub. L. 100-647, Sec. 7203(a), which directed
    amendment of second par. of subsec. (k) by substituting "$15" for
    "$10", was executed by making the substitution for "ten dollars" as
    the probable intent of Congress.
      Pub. L. 100-647, Sec. 7101(b), substituted "an amount that is
    equal to 2.5 times the monthly compensation base for months in such
    base year as computed under subsection (i) of this section" for
    "$1,500".
      1983 - Subsec. (i). Pub. L. 98-76, Sec. 503(b), inserted "and
    before January 1984, or in excess of $600 for any month after
    1983".
      Pub. L. 98-76, Sec. 403(b), inserted after first sentence "Solely
    for the purpose of determining the compensation received by an
    employee in a base year, the term 'compensation' shall include any
    separation allowance or subsistence allowance paid under any
    benefit schedule provided under section 701 of title VII of the
    Regional Rail Reorganization Act of 1973 and any termination
    allowance paid under section 702 of that Act, but does not include
    any other benefits payable under that title. The total amount of
    any subsistence allowance payable under a benefit schedule provided
    pursuant to section 701 of the Regional Rail Reorganization Act of
    1973 shall be considered as being compensation in the month in
    which the employee first timely filed a claim for such an
    allowance."
      Subsec. (j). Pub. L. 98-76, Sec. 402(b), struck out "(i) the
    voluntary payment by another, without deduction from the pay of an
    employee, of any tax or contribution now or hereafter imposed with
    respect to the remuneration of such employee, or (ii)" after "
    'remuneration' does not include".
      Subsec. (k). Pub. L. 98-76, Sec. 411(a)(1), substituted "$1,500"
    for "$1,000".
      1975 - Subsec. (h). Pub. L. 94-92, Sec. 1(a), inserted "for a
    period of continuing sickness (as defined in section 352(a) of this
    title)" after "a statement of sickness" wherever appearing and
    incorporated "and ends with the thirteenth day thereafter" in
    provision reading "and ends with whichever is the earlier of (i)
    the thirteenth day thereafter," and inserted cl. (ii) thereafter.
      Subsec. (k). Pub. L. 94-92, Sec. 1(b), substituted in second
    sentence "ten" for "three" dollars.
      1968 - Subsec. (i). Pub. L. 90-624 excluded remuneration for
    services performed by nonresident alien individuals temporarily in
    the United States as participants in a cultural exchange or
    training program.
      Subsec. (k). Pub. L. 90-257, Sec. 201(a), amended definitions of
    "day of sickness" so as to remove reference to a day in a maternity
    period and inserted references to a day of sickness for female
    employees when, because of pregnancy, miscarriage, or the birth of
    a child, she is unable to work or working is injurious to her
    health and raised from $750 to $1,000 the amount specified in the
    subsidiary remuneration provision.
      Subsec. (l). Pub. L. 90-257, Sec. 201(b), redesignated subsec.
    (l) defining "benefits" as subsec. (l)(1). Former subsec. (l)(1)
    redesignated (l)(2).
      Subsec. (l)(1). Pub. L. 90-257, Sec. 201(b), redesignated as
    subsec. (l)(1) former subsec. (l) defining "benefits".
      Subsec. (l)(2). Pub. L. 90-257, Sec. 201(b), redesignated as
    subsec. (l)(2) former subsec. (l)(1) defining "statement of
    sickness" and struck out reference to statement of maternity
    sickness. Former subsec. (l)(2) defining "maternity period" was
    struck out.
      1966 - Subsec. (i). Pub. L. 89-700, Sec. 201(a), substituted
    "section 356 of this title" for "section 358 of this title."
      Subsec. (k). Pub. L. 89-700, Sec. 201(b), substituted "$750" for
    "500".
      Subsecs. (s), (t). Pub. L. 89-700, Sec. 201(c), struck out ",
    Alaska, Hawaii," after "States".
      1959 - Subsec. (i). Pub. L. 86-28, Sec. 301(a), increased, for
    any month after May 1959, from $350 to $400 the maximum amount of
    monthly compensation to be used in computing benefits.
      Subsec. (k). Pub. L. 86-28, Sec. 301(b), substituted "$500" for
    "$400".
      1958 - Subsec. (k). Pub. L. 85-927, Sec. 201(a), substituted
    "first" for "second" and "second" for "first" in second proviso of
    first paragraph, and substituted "three dollars" for "one dollar"
    in second paragraph.
      Subsec. (q). Pub. L. 85-927, Sec. 201(b), inserted "in the
    unemployment trust fund".
      1954 - Subsec. (g). Act Aug. 31, 1954, Sec. 301, provided that
    compensation for service by an individual as a delegate to a
    convention of a national railway labor organization shall be
    disregarded in determining eligibility for benefits, if he has no
    previous creditable service.
      Subsec. (i). Act Aug. 31, 1954, Sec. 302, increased, after June
    30, 1954, from $300 to $350 the maximum amount of monthly
    compensation to be used in computing benefits.
      Subsec. (k). Act Aug. 31, 1954, Sec. 303 (part), substituted
    "$400" for "$150".
      1951 - Subsec. (k). Act Oct. 30, 1951, inserted last proviso of
    first par.
      1946 - Subsec. (e). Act July 31, 1946, Sec. 1, changed opening
    par. to include professional or technical services when integrated
    into staff of employer or other personal services the rendition of
    which is integrated into the employer's operations and added clause
    at end of first proviso excluding compensation of less than 10% of
    remuneration.
      Subsec. (h). Act July 31, 1946, Sec. 301, changed definition of
    registration period to cover days of sickness as well as days of
    unemployment.
      Subsec. (i). Act July 31, 1946, Sec. 2, changed definition of
    compensation to remuneration "paid" instead of "payable" and
    inserted provisions relating to presumption that a payment is
    compensation; payments for time lost and with respect to personal
    injury; and payments after the end of a calendar year earned during
    that year.
      Subsec. (j). Act July 31, 1946, Sec. 302, inserted reference to
    maternity insurance and sickness insurance.
      Subsec. (k)(2). Act July 31, 1946, Sec. 303, inserted cl. (2)
    defining day of sickness.
      Subsec. (l). Act July 31, 1946, Sec. 304, expanded definition of
    benefits to include payment with respect to sickness and added
    pars. (1) and (2), defining statement of sickness, statement of
    maternity sickness, and maternity period.
      1942 - Subsec. (e). Act Apr. 8, 1942, amended first proviso.
      1940 - Subsec. (a). Act Aug. 13, 1940, Sec. 1, excluded from
    definition of employer companies engaged in mining coal, supplying
    coal not beyond the mine tipple, and the operation of equipment or
    facilities therefor.
      Subsec. (d). Act Aug. 13, 1940, Sec. 3, excluded from definition
    of employee individuals engaged in mining coal, preparation of
    coal, handling (other than rail movement by standard locomotives)
    of coal not beyond the mine tipple, or the loading of coal at the
    tipple.
      Subsec. (l). Act Oct. 10, 1940, Sec. 6, redesignated subsec. (m)
    as (l). Former subsec. (l) redesignated (n) by act Oct. 10, 1940,
    Sec. 8.
      Subsec. (m). Act Oct. 10, 1940, Sec. 7, redesignated subsec. (n)
    as (m). Former subsec. (m) redesignated (l) by act Oct. 10, 1940,
    Sec. 6.
      Subsec. (n). Act Oct. 10, 1940, Sec. 8, redesignated former
    subsec. (l) as (n), and amended provisions generally. Former
    subsec. (n) redesignated (m) by act Oct. 10, 1940, Sec. 7.
      Subsec. (g). Act Oct. 10, 1940, Sec. 2, inserted provisions
    relating to employment after June 30, 1940, in service of a local
    lodge, etc.
      Subsec. (h). Act Oct. 10, 1940, Sec. 3, substituted provisions
    defining "registration period" for provisions defining "half
    month".
      Subsec. (j). Act Oct 10, 1940, Sec. 4, inserted provisions
    relating to earned income other than for services for hire to
    definition of "remuneration".
      Subsec. (k). Act Oct. 10, 1940, Sec. 5, inserted in cl. (i)
    "accrues" after "or", inserted provisions relating to "subsidiary
    remuneration", and substituted provisions relating to working days
    which include part of each of two consecutive calendar days, for
    provisions relating to work shifts which include part of two
    consecutive calendar days.
      1939 - Subsec. (d). Act June 20, 1939, Sec. 1, designated second
    paragraph as subsec. (e).
      Subsec. (e). Act June 20, 1939, Secs. 1, 2, designated second
    paragraph of subsec. (d) as (e) and inserted proviso relating to an
    individual not deemed a citizen or resident of the United States.
    Former subsec. (e) redesignated (f).
      Subsec. (f). Act June 20, 1939, Secs. 2, 3, redesignated former
    subsec. (e) as (f). Former subsec. (f), which defined "part-time
    worker", was struck out.
      Subsec. (h). Act June 20, 1939, Sec. 4, substituted provisions
    authorizing Board to define "half-month" for provisions defining
    "half-month" as a period of any fifteen consecutive days, with no
    day to be included in more than one period for any individual.
      Subsec. (i). Act June 20, 1939, Sec. 5, struck out comma after
    "money".
      Subsec. (k). Act June 20, 1939, Sec. 6, struck out proviso
    relating to calendar days for part-time workers.
      Subsec. (n). Act June 20, 1939, Sec. 20, inserted provisions
    relating to inclusion within "benefit year" half-months containing
    days of unemployment.

                     EFFECTIVE DATE OF 1995 AMENDMENT                 
      Amendment by Pub. L. 104-88 effective Jan. 1, 1996, see section 2
    of Pub. L. 104-88, set out as an Effective Date note under section
    701 of Title 49, Transportation.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 7101(f) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section and sections 352, 354,
    and 362 of this title] shall take effect upon the date of the
    enactment of this Act [Nov. 10, 1988]."
      Section 7203(b) of Pub. L. 100-647 provided that: "The amendment
    made by this section [amending this section] shall take effect on
    July 1, 1988."

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by section 402(b) of Pub. L. 98-76 applicable to
    compensation paid for services rendered after June 30, 1983, see
    section 402(c) of Pub. L. 98-76, set out as a note under section
    231 of this title.
      Amendment by section 403(b) of Pub. L. 98-76 effective Aug. 13,
    1981, see section 403(c) of Pub. L. 98-76, set out as a note under
    section 231 of this title.
      Section 411(b) of Pub. L. 98-76 provided that: "The amendments
    made by this section [amending this section and sections 353 and
    354 of this title] shall apply to compensation paid for services
    rendered after December 31, 1983."
      Section 503(c) of Pub. L. 98-76 provided that: "The amendments
    made by this section [amending this section and section 358 of this
    title] shall apply to compensation paid for services rendered after
    December 31, 1983."

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Section 2 of Pub. L. 94-92 provided that:
      "(a) The amendment made by section 1(a) of this Act [amending
    this section] shall be effective with respect to days of sickness
    in registration periods beginning after June 30, 1975.
      "(b) The amendment with respect to qualifying conditions made by
    section 1(f) [amending section 353 of this title] shall be
    effective for services rendered after December 31, 1973.
      "(c) The amendments made by sections 1(b), 1(c), and 1(d)(1) of
    this Act [amending this section and section 352 of this title]
    shall be effective with respect to days of unemployment and days of
    sickness in registration periods beginning after June 30, 1975:
    Provided, however, That the amount of benefits paid for days of
    unemployment or days of sickness in a registration period beginning
    after June 30, 1975, and prior to the date of enactment of this Act
    [Aug. 9, 1975] shall, if paid to an employee who is covered by a
    nongovernmental plan for unemployment or sickness insurance and who
    has been paid benefits under such plan for one or more days within
    the registration period, be reduced by the amount, if any, by which
    the benefits paid to him under the nongovernmental plan would have
    been reduced if this Act [amending this section, sections 231m,
    352, 353, 358, 360, 361 of this title, and sections 1402 and 3231
    of Title 26, Internal Revenue Code, and enacting provisions set out
    as notes under this section and sections 231 and 231m of this
    title, and section 1402 of Title 26] had been enacted prior to July
    1, 1975, so that the employee will receive, the full amount of the
    combined benefits that he would have received under the Railroad
    Unemployment Insurance Act [this chapter] and the nongovernmental
    plan if the benefit increases provided by this Act had been enacted
    prior to said date. The amount of each such reduction in the
    benefits paid under the amendment made by section 1(c)(2) of this
    Act [amending section 352 of this title] shall be paid over by the
    Board to the insurer of the nongovernmental plan or to the employer
    if a self-insurer. Reductions in benefits and payments to insurers
    and employers hereunder shall be made on claims filed with the
    Board by such insurers and employers within thirty days after the
    date of enactment of this Act [Aug. 9, 1975].
      "(d) The amendments made by sections 1(d)(2) and 1(e) of this Act
    [amending section 352 of this title] shall be effective with
    respect to days of unemployment in registration periods beginning
    after June 30, 1975.
      "(e) The amendments made by sections 1(g), 1(h), 1(i)(1), and
    1(j) of this Act [amending sections 358, 360, and 361 of this
    title] shall be effective with respect to compensation paid for
    services rendered after December 31, 1975.
      "(f) The amendment made by section 1(i)(2) of this Act [amending
    section 360 of this title] shall be effective on the date of
    enactment of this Act [Aug. 9, 1975]."

                     EFFECTIVE DATE OF 1968 AMENDMENTS                 
      Section 4(b) of Pub. L. 90-624 provided that: "The amendments
    made by section 3 [amending this section] shall apply with respect
    to service performed after December 31, 1967."
      Amendment by section 201(a)(1) of Pub. L. 90-257 effective as of
    July 1, 1968, and amendment by section 201(a)(2) of Pub. L. 90-257
    effective with respect to base years beginning in calendar years
    after December 31, 1966, see section 208 of Pub. L. 90-257, set out
    as a note under section 352 of this title.

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Section 309 of Pub. L. 86-28 provided that: "The amendments made
    by section 301(b) [amending this section] shall be effective with
    respect to days in registration periods beginning after June 30,
    1959. The amendments made by sections 302, 303(a), and 305
    [amending sections 352 and 354 of this title] shall be effective
    with respect to benefits accruing in general benefit years which
    begin after the benefit year ending June 30, 1958, and in extended
    benefit periods which begin after December 31, 1957. The amendment
    made by section 304 [amending section 353 of this title] shall be
    effective with respect to base years after the base year ending
    December 31, 1957. The amendments made by clauses (4) and (5) of
    section 306 [amending section 358 of this title, increasing the
    contribution rates for compensation paid after May, 1959] and
    clause (1) of section 307 [amending section 358 of this title,
    increasing the contribution rate from 3 to 3 3/4  percent] shall be
    effective as of the first day of the calendar month next following
    the month in which this Act was enacted [May, 1959], and shall
    apply only with respect to compensation paid for services rendered
    in calendar months after the month in which this Act was enacted
    [May, 1959]."

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Section 207 of Pub. L. 85-927 provided that:
      "(a) The amendments made by section 201(a) [amending this
    section] shall be effective with respect to registration periods in
    benefit years after the benefit year ending on June 30, 1958.
      "(b) The amendments made by section 202 [amending section 354 of
    this title] shall be effective with respect to days in benefit
    years after the benefit year ending on June 30, 1958.
      "(c) The remaining amendments made by this part [amending this
    section, sections 358, 361, 362 of this title, and section 1104 of
    Title 42, The Public Health and Welfare] shall be effective, except
    as otherwise indicated therein, on the date of the enactment of
    this Act [Sept. 6, 1958]."

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Sections 401 and 402 of act Aug. 31, 1954, provided that:
      "Sec. 401. The amendments made by this Act [enacting section 228s-
    1 of this title, amending this section, sections 228a, 228b, 228c,
    228e, 352, 353, and 358 of this title, sections 3201, 3202, 3211,
    3221, and 3231 of Title 26, Internal Revenue Code, and sections
    1500, 1501, 1510, 1520, 1532 of the Internal Revenue Code of 1939]
    shall be effective July 1, 1954, except as otherwise provided.
      "Sec. 402. The provisions of sections 1, 205, and 301 of this Act
    [amending this section, section 228a of this title, and section
    1532 of the Internal Revenue Code of 1939] shall be effective with
    respect to compensation paid on and after April 1, 1954."

                     EFFECTIVE DATE OF 1951 AMENDMENT                 
      Section 28 of act Oct. 30, 1951, provided that: "The provisions
    of sections 26 and 27 of the Act [amending sections 350 and 354 of
    this title] shall become effective with respect to registration
    periods beginning on and after January 1, 1952."

                     EFFECTIVE DATE OF 1946 AMENDMENTS                 
      Amendment by sections 1 and 2 of act July 31, 1946, effective
    July 31, 1946, see section 401 of act July 31, 1946.
      Amendment by sections 301 to 304 of act July 31, 1946, effective
    as of July 1, 1947, see section 403 of act July 31, 1946, set out
    as a note under section 352 of this title.

                     EFFECTIVE DATE OF 1942 AMENDMENT                 
      Act Apr. 8, 1942, besides amending subsec. (e) of this section,
    contained the following paragraph: "The amendment in this section
    shall operate in the same manner and have the same effect as if it
    had been part of the Railroad Unemployment Insurance Act [this
    chapter] when that Act was enacted on June 25, 1938: Provided,
    however, That no interest or penalties shall accrue or be deemed to
    have accrued for the failure to make returns under, or pay
    contributions levied by, section 8 of said Railroad Unemployment
    Insurance Act [section 358 of this title] with respect to the
    compensation of employees of any local lodge or division of a
    railway-labor-organization employer earned prior to July 1, 1940,
    and with respect to the compensation of employees of any general
    committee of a railway-labor-organization employer earned prior to
    the enactment of this amendment if, with respect to any such local
    lodge or division (1) the headquarters of such a local lodge or
    division was not located in the United States or (2) all, or
    substantially all, the individuals constituting the membership of
    such a local lodge or division were employees of an employer not
    conducting the principal part of its business in the United States;
    and if, with respect to any such general committee (1) the
    individuals represented by such a general committee were employees
    of an employer not conducting the principal part of its business in
    the United States, or (2) the service to such a general committee
    was rendered outside the United States, or (3) the office or
    headquarters of the individual rendering service to such a general
    committee was not located in the United States and if such returns
    are made and such contributions are paid by such a local lodge or
    division or by such a general committee within the time allowed for
    making returns and paying contributions with respect to the first
    calendar quarter beginning after the enactment of this amendment."

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      Section 1 of act Oct. 10, 1940, provided: "That the provisions of
    this act [amending this section, sections 228a, 228i, 352 to 355,
    356, 361, and 362 of this title, and section 1532 of former Title
    26, Internal Revenue Code of 1939, and enacting provisions set out
    as notes under this section and section 262 of this title] shall
    take effect on November 1, 1940, except that sections 2, 11, 25,
    26, and 27 [amending sections 228a, 228i, 351, and 352 of this
    title and section 1532 of former Title 26 and enacting provisions
    set out as a note under section 262 of this title] shall be
    effective as of July 1, 1940, and sections 19 and 20 [amending
    section 355 of this title] shall become effective upon the approval
    of this act: Provided, however, That - 
      "(a) A half-month which has begun prior to November 1, 1940, in
    accordance with the Railroad Unemployment Insurance Act [this
    chapter] and regulations thereunder, and which includes such date,
    shall continue, and benefits with respect thereto shall be computed
    and paid as if this act had not been enacted;
      "(b) All benefit years current on October 31, 1940, shall
    terminate (1) on October 31, 1940, or (2) on the last day of a half-
    month which includes October 31, 1940 and November 1, 1940,
    whichever is later, and, for the purposes of section 2(c) of the
    Railroad Unemployment Insurance Act [section 352(c) of this title],
    as amended by this act, all benefits paid for unemployment in half-
    months begun subsequent to June 30, 1940, and prior to November 1,
    1940, shall be deemed to have been paid for unemployment within the
    benefit year ending June 30, 1941;
      "(c) Benefits for unemployment in the first registration period,
    beginning after October 31, 1940, of an employee who has,
    subsequent to June 30, 1940, completed a waiting period under
    section 3(b) of the Railroad Unemployment Insurance Act [section
    353(b) of this title], shall be determined and computed as though
    such registration period were a subsequent registration period in
    the same benefit year."

      EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS REQUIRED FROM
      EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY
                HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS
      For purposes of this chapter, the term "compensation" shall not
    include the amount of any refund required under section 421 of Pub.
    L. 100-360 [42 U.S.C. 1395b note], see section 10202 of Pub. L. 101-
    239, set out as a note under section 1395b of Title 42, The Public
    Health and Welfare.

-FOOTNOTE-
    (!1) See References in Text note below.

-End-

-CITE-
    45 USC Sec. 352                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 352. Benefits

-STATUTE-
    (a) Days for which benefits payable; determination of amount
      (1)(A) Payment of Unemployment Benefits. - 
        (i) Generally. - Except as otherwise provided in this
      subparagraph, benefits shall be payable to any qualified employee
      for each day of unemployment in excess of 4 during any
      registration period within a period of continuing unemployment.
        (ii) Waiting period for first registration period. - Benefits
      shall be payable to any qualified employee for each day of
      unemployment in excess of 7 during that employee's first
      registration period in a period of continuing unemployment if
      such period of continuing unemployment is the employee's initial
      period of continuing unemployment commencing in the benefit year.
        (iii) Strikes. - 
          (I) Initial 14-day waiting period. - If the Board finds that
        a qualified employee has a period of continuing unemployment
        that includes days of unemployment due to a stoppage of work
        because of a strike in the establishment, premises, or
        enterprise at which such employee was last employed, no
        benefits shall be payable for such employee's first 14 days of
        unemployment due to such stoppage of work.
          (II) Subsequent days of unemployment. - For subsequent days
        of unemployment due to the same stoppage of work, benefits
        shall be payable as provided in clause (i) of this
        subparagraph.
          (III) Subsequent periods of continuing unemployment. - If
        such period of continuing unemployment ends by reason of clause
        (v) but the stoppage of work continues, the waiting period
        established in clause (ii) shall apply to the employee's first
        registration period in a new period of continuing unemployment
        based upon the same stoppage of work.

        (iv) Definition of period of continuing unemployment. - Except
      as limited by clause (v), for the purposes of this subparagraph,
      the term "period of continuing unemployment" means - 
          (I) a single registration period that includes more than 4
        days of unemployment;
          (II) a series of consecutive registration periods, each of
        which includes more than 4 days of unemployment; or
          (III) a series of successive registration periods, each of
        which includes more than 4 days of unemployment, if each
        succeeding registration period begins within 15 days after the
        last day of the immediately preceding registration period.

        (v) Special rule regarding end of period. - For purposes of
      applying clause (ii), a period of continuing unemployment ends
      when an employee exhausts rights to unemployment benefits under
      subsection (c) of this section.
        (vi) Limit on amount of benefits. - No benefits shall be
      payable to an otherwise eligible employee for any day of
      unemployment in a registration period where the total amount of
      the remuneration (as defined in section 351(j) of this title)
      payable or accruing to him for days within such registration
      period exceeds the amount of the base year monthly compensation
      base. For purposes of the preceding sentence, an employee's
      remuneration shall be deemed to include the gross amount of any
      remuneration that would have become payable to that employee but
      did not become payable because that employee was not ready or
      willing to perform suitable work available to that employee on
      any day within such registration period.

      (B) Payment of Sickness Benefits. - 
        (i) Generally. - Except as otherwise provided in this
      subparagraph, benefits shall be payable to any qualified employee
      for each day of sickness after the 4th consecutive day of
      sickness in a period of continuing sickness but excluding 4 days
      of sickness in any registration period in such period of
      continuing sickness.
        (ii) Waiting period for first registration period. - Benefits
      shall be payable to any qualified employee for each day of
      sickness in excess of 7 during that employee's first registration
      period in a period of continuing sickness if such period of
      continuing sickness is the employee's initial period of
      continuing sickness commencing in the benefit year. For the
      purposes of this clause, the first registration period in a
      period of continuing sickness is that registration period that
      first begins with 4 consecutive days of sickness and includes
      more than 4 days of sickness.
        (iii) Definition of period of continuing sickness. - For the
      purposes of this subparagraph, a period of continuing sickness
      means - 
          (I) a period of consecutive days of sickness, whether from 1
        or more causes; or
          (II) a period of successive days of sickness due to a single
        cause without interruption of more than 90 consecutive days
        which are not days of sickness.

        (iv) Special rule regarding end of period. - For purposes of
      applying clause (ii), a period of continuing sickness ends when
      an employee exhausts rights to sickness benefits under subsection
      (c) of this section.

      (2) The daily benefit rate with respect to any such employee for
    such day of unemployment or sickness shall be in an amount equal to
    60 per centum of the daily rate of compensation for the employee's
    last employment in which he engaged for an employer in the base
    year, but not less than $12.70: Provided, however, That for
    registration periods beginning after June 30, 1975, but before July
    1, 1976, such amount shall not exceed $24 per day of such
    unemployment or sickness, that for registration periods beginning
    after June 30, 1976, but before July 1, 1988, such amount shall not
    exceed $25 per day of such unemployment or sickness, that for
    registration periods beginning after June 30, 1988, but before July
    1, 1989, such amount shall not exceed $30 per day of unemployment
    or sickness, and that for registration periods beginning after June
    30, 1989, such amount shall not exceed the maximum daily benefit
    rate provided in paragraph (3) of this subsection. The daily rate
    of compensation referred to in this paragraph shall be determined
    by the Board on the basis of information furnished to the Board by
    the employee, his employer, or both.
      (3) The maximum daily benefit rate computed by the Board under
    section 362(r)(2) of this title shall be the product of the monthly
    compensation base, as computed under section 351(i)(2) of this
    title for the base year immediately preceding the beginning of the
    benefit year, multiplied by 5 percent. If the maximum daily benefit
    rate so computed is not a multiple of $1, it shall be rounded down
    to the nearest multiple of $1.
      (4) In computing benefits to be paid, days of unemployment shall
    not be combined with days of sickness in the same registration
    period.
    (b) Time of payments
      The benefits provided for in this section shall be paid to an
    employee at such reasonable intervals as the Board may prescribe.
    (c) Maximum number of days for benefits
      (1) Normal benefits
        (A) Generally
          The maximum number of days of unemployment within a benefit
        year for which benefits may be paid to an employee shall be
        130, and the maximum number of days of sickness within a
        benefit year for which benefits may be paid to an employee
        shall be 130.
        (B) Limitation
          The total amount of benefits that may be paid to an employee
        for days of unemployment within a benefit year shall in no case
        exceed the employee's compensation in the base year; and the
        total amount of benefits that may be paid to an employee for
        days of sickness within a benefit year shall in no case exceed
        the employee's compensation in the base year, except that
        notwithstanding section 351(i) of this title, in determining
        the employee's compensation in the base year for the purpose of
        this sentence, any money remuneration paid to the employee for
        services rendered as an employee shall be taken into account
        that is not in excess of an amount that bears the same ratio to
        $775 as the monthly compensation base for that year as computed
        under section 351(i) of this title bears to $600.
      (2) Extended benefits
        (A) Generally
          With respect to an employee who has 10 or more years of
        service as defined in section 231(f) of this title, who did not
        voluntarily retire and (in a case involving exhaustion of
        rights to normal benefits for days of unemployment) did not
        voluntarily leave work without good cause, and who had current
        rights to normal benefits for days of unemployment or days of
        sickness in a benefit year but has exhausted such rights, the
        benefit year in which such rights are exhausted shall be deemed
        not to be ended until the last day of the extended benefit
        period determined under this paragraph, and extended
        unemployment benefits or extended sickness benefits (depending
        on the type of normal benefit rights exhausted) may be paid for
        not more than 65 days of unemployment or 65 days of sickness
        within such extended benefit period.
        (B) Beginning date
          An employee's extended benefit period shall begin on the
        employee's first day of unemployment or first day of sickness,
        as the case may be, following the day on which the employee
        exhausts the employee's then current rights to normal benefits
        for days of unemployment or days of sickness and shall continue
        for 7 consecutive 14-day periods, each of which shall
        constitute a registration period, but no such extended benefit
        period shall extend beyond the beginning of the first
        registration period in a benefit year in which the employee is
        again qualified for benefits in accordance with section 353 of
        this title on the basis of compensation earned after the first
        of such consecutive 14-day periods has begun.
        (C) Termination when employee reaches age of 65
          Notwithstanding any other provision of this paragraph, an
        extended benefit period for sickness benefits shall terminate
        on the day next preceding the date on which the employee
        attains age 65, except that it may continue for the purpose of
        paying benefits for days of unemployment.
      (3) Accelerated benefits
        (A) General rule
          With respect to an employee who has 10 or more years of
        service as defined in section 231(f) of this title, who did not
        voluntarily retire, and (in a case involving unemployment
        benefits) did not voluntarily leave work without good cause,
        who has 14 or more consecutive days of unemployment, or 14 or
        more consecutive days of sickness, and who is not a qualified
        employee with respect to the general benefit year current when
        such unemployment or sickness commences but is or becomes a
        qualified employee for the next succeeding general benefit
        year, such succeeding general benefit year shall, in that
        employee's case, begin on the first day of the month in which
        such unemployment or sickness commences.
        (B) Exception
          In the case of a succeeding benefit year beginning in
        accordance with subparagraph (A) by reason of sickness, such
        sentence shall not operate to permit the payment of benefits in
        the period provided for in such sentence for any day of
        sickness beginning with the date on which the employee attains
        age 65, and continuing through the day preceding the first day
        of the next succeeding general benefit year.
        (C) Determination of age
          For the purposes of this subsection, the Board may rely on
        evidence of age available in its records and files at the time
        determinations of age are made.
    (d) Overpayment of benefits; recovery; liability of officers
      If the Board finds that at any time more than the correct amount
    of benefits has been paid to any individual under this chapter or a
    payment has been made to an individual not entitled thereto
    (including payments made prior to July 1, 1940), recovery by
    adjustments in subsequent payments to which such individual is
    entitled under this chapter or any other Act administered by the
    Board may, except as otherwise provided in this subsection, be made
    under regulations prescribed by the Board. If such individual dies
    before recovery is completed, recovery may be made by set-off or
    adjustments, under regulations prescribed by the Board, in
    subsequent payments due, under this chapter or any other Act
    administered by the Board, to the estate, designee, next of kin,
    legal representative, or surviving spouse of such individual, with
    respect to the employment of such individual.
      Adjustments under this subsection may be made either by
    deductions from subsequent payments or, with respect to payments
    which are to be made during a lifetime or lifetimes, by subtracting
    the total amount of benefits paid in excess of the proper amount
    from the actuarial value, as determined by the Board, of such
    payments to be made during a lifetime or lifetimes and recertifying
    such payments on the basis of the reduced actuarial value. In the
    latter case, recovery shall be deemed to have been completed upon
    such recertification.
      There shall be no recovery in any case in which more than the
    correct amount of benefits has been paid to an individual or
    payment has been made to an individual not entitled thereto
    (including payments made prior to July 1, 1940) who, in the
    judgment of the Board, is without fault when, in the judgment of
    the Board, recovery would be contrary to the purpose of this
    chapter or would be against equity or good conscience.
      No certifying or disbursing officer shall be held liable for any
    amount certified or paid by him in good faith to any person where
    the recovery of such amount is waived under the third paragraph of
    this subsection or has been begun but cannot be completed under the
    first paragraph of this subsection.
    (e) Assignment, taxation, garnishment, attachment, etc., of
      benefits
      Notwithstanding any other law of the United States, or of any
    State, Territory, or the District of Columbia, no benefits shall be
    assignable or be subject to any tax or to garnishment, attachment,
    or other legal process under any circumstances whatsoever, nor
    shall the payment thereof be anticipated.
    (f) Effect of payment of benefits for remunerable period; payment
      of surplus remuneration to Board
      If (i) benefits are paid to any employee with respect to
    unemployment or sickness in any registration period, and it is
    later determined that remuneration is payable to such employee with
    respect to any period which includes days in such registration
    period which had been determined to be days of unemployment or
    sickness, and (ii) the person or company from which such
    remuneration is payable has, before payment thereof, notice of the
    payment of benefits upon the basis of days of unemployment or
    sickness included in such period, the remuneration so payable shall
    not be reduced by reason of such benefits but the remuneration so
    payable, to the extent to which benefits were paid upon the basis
    of days which had been determined to be days of unemployment or
    sickness and which are included in the period for which such
    remuneration is payable, shall be held to be a special fund in
    trust for the Board. The amount of such special fund shall be paid
    to the Board and in the collection thereof the Board shall have the
    same authority, and the same penalties shall apply, as are provided
    in section 358 of this title with respect to contributions. The
    proceeds of such special fund shall be credited to the account.
    Such benefits, to the extent that they are represented in such a
    special fund which has been collected by the Board, shall be
    disregarded for the purposes of subsection (c) of this section.
    (g) Payment of accrued benefits upon death
      Benefits accrued to an individual but not yet paid at death
    shall, upon certification by the Board, be paid, without necessity
    of filing further claims therefor, to the same individual or
    individuals to whom any accrued annuities under section 231e(a)(1)
    of this title are paid. In the event that no such accrued annuities
    are paid, and if application for such accrued benefits is filed
    prior to the expiration of two years after the death of the
    individual to whom such benefits accrued, such accrued benefits
    shall be paid, upon certification by the Board, to the individual
    or individuals who would be entitled thereto under section
    231e(a)(1) of this title if such accrued benefits were accrued
    annuities. If there is no individual to whom all or any part of
    such accrued benefits can be paid in accordance with the foregoing
    provisions, such benefits or part thereof shall escheat to the
    credit of the account.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 2, 52 Stat. 1096; June 20, 1939, ch.
    227, Secs. 7-9, 21, 53 Stat. 845, 848; Oct. 10, 1940, ch. 842,
    Secs. 9-12, 54 Stat. 1095, 1096; July 31, 1946, ch. 709, Secs. 305-
    307, 60 Stat. 736, 737; May 15, 1952, ch. 290, Sec. 1, 66 Stat.
    73; Aug. 31, 1954, ch. 1164, pt. III, Sec. 304, 68 Stat. 1041; Aug.
    12, 1955, ch. 869, Sec. 4, 69 Stat. 716; Pub. L. 86-28, pt. III,
    Secs. 302, 303(a), May 19, 1959, 73 Stat. 30; Pub. L. 89-700, title
    II, Sec. 202, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90-257, title
    II, Sec. 202, Feb. 15, 1968, 82 Stat. 23; Pub. L. 93-445, title IV,
    Sec. 401, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94-92, title I,
    Sec. 1(c)-(e), Aug. 9, 1975, 89 Stat. 461, 462; Pub. L. 98-76,
    title IV, Sec. 412(a), Aug. 12, 1983, 97 Stat. 436; Pub. L. 100-
    647, title VII, Secs. 7101(c), 7201(a), Nov. 10, 1988, 102 Stat.
    3758, 3774; Pub. L. 104-88, title III, Sec. 324(3), Dec. 29, 1995,
    109 Stat. 950; Pub. L. 104-251, Secs. 2-5(b), Oct. 9, 1996, 110
    Stat. 3161-3165.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (a)(1)(A). Pub. L. 104-251, Sec. 2, inserted
    heading and amended text generally. Prior to amendment, text read
    as follows: "(A)(i) Except as otherwise provided in this
    subparagraph, benefits shall be payable to any qualified employee
    for each day of unemployment in excess of 4 during any registration
    period.
      "(ii) No benefits shall be payable for days of unemployment
    during the first registration period within a benefit year in which
    the employee has more than 4 days of unemployment.
      "(iii) In any case in which the Board finds that an employee's
    unemployment was due to a stoppage of work because of a strike in
    the establishment, premises, or enterprise at which such employee
    was last employed, no benefits shall be payable for the first 14
    days of unemployment due to such stoppage of work. However, for
    subsequent days of unemployment due to such stoppage of work,
    benefits shall be payable to days in excess of 4 during any
    registration period."
      Subsec. (a)(1)(B). Pub. L. 104-251, Sec. 3, inserted heading and
    amended text generally. Prior to amendment, text read as follows:
      "(B)(i) Except as otherwise provided in this subparagraph,
    benefits shall be payable to any qualified employee for each day of
    sickness after the 4th consecutive day of sickness in a period of
    continuing sickness but excluding 4 days of sickness in any
    registration period.
      "(ii) No benefits shall be payable for days of sickness in the
    first registration period within a benefit year in which the
    employee has both 4 consecutive days of sickness and more than 4
    days of sickness.
      "(iii) For the purposes of this subparagraph, a period of
    continuing sickness means (I) a period of consecutive days of
    sickness, whether from one or more causes, or (II) a period of
    successive days of sickness due to a single cause without
    interruption of more than 90 consecutive days which are not days of
    sickness."
      Subsec. (a)(3). Pub. L. 104-251, Sec. 4, amended par. (3)
    generally. Prior to amendment, par. (3) provided the formula under
    which the Board was required to compute the maximum daily benefit
    rate under section 362(r)(2) of this title which could not be less
    than $30.
      Subsec. (c). Pub. L. 104-251, Sec. 5(a), inserted heading and
    amended text generally, designating existing provisions relating to
    normal benefits, extended benefits, and accelerated benefits as
    pars. (1) to (3), respectively, making technical changes in pars.
    (1) and (3), and in par. (2), deleting provisions which authorized
    extended benefits for certain employees with less than ten years of
    service as defined in section 231(f) of this title.
      Subsec. (h). Pub. L. 104-251, Sec. 5(b), struck out subsec. (h),
    which provided for determining extended benefit period for
    employees with less than 10 years of service under former subsec.
    (c).
      1995 - Subsec. (h)(3). Pub. L. 104-88 substituted "Surface
    Transportation Board, adjusted, as determined by the Railroad
    Retirement Board" for "Interstate Commerce Commission, adjusted, as
    determined by the Board".
      1988 - Subsec. (a)(1). Pub. L. 100-647, Sec. 7201(a)(1), (2),
    inserted "(1)" after "(a)" and substituted subpars. (A) and (B) for
    "Benefits shall be payable to any qualified employee for each day
    of unemployment in excess of four during any registration period:
    Provided, however, That in any case in which the Board finds that
    his unemployment was due to a stoppage of work because of a strike
    in the establishment, premises, or enterprise at which he was last
    employed, no benefits shall be payable for the first fourteen days
    of unemployment due to such stoppage of work. Benefits shall be
    payable to any qualified employee for each day of sickness after
    the fourth consecutive day of sickness in a period of continuing
    sickness, but excluding four days of sickness in any registration
    period. A period of continuing sickness means (i) a period of
    consecutive days of sickness, whether from one or more causes, or
    (ii) a period of successive days of sickness due to a single cause
    without interruption of more than ninety consecutive days which are
    not days of sickness."
      Subsec. (a)(2). Pub. L. 100-647, Sec. 7201(a)(3)-(6), inserted
    "(2)" before "The daily benefit", substituted "sickness, that for"
    for "sickness and that for", inserted "but before July 1, 1988,"
    after "June 30, 1976," and inserted ", that for registration
    periods beginning after June 30, 1988, but before July 1, 1989,
    such amount shall not exceed $30 per day of unemployment or
    sickness, and that for registration periods beginning after June
    30, 1989, such amount shall not exceed the maximum daily benefit
    rate provided in paragraph (3) of this subsection." after
    "unemployment or sickness".
      Subsec. (a)(3). Pub. L. 100-647, Sec. 7201(a)(7), added par. (3).
      Subsec. (a)(4). Pub. L. 100-647, Sec. 7201(a)(8), inserted "(4)"
    before "In computing benefits".
      Subsec. (c). Pub. L. 100-647, Sec. 7101(c), substituted "shall be
    taken into account that is not in excess of $775 in any month
    before 1989 and, in any month in a base year after 1988, is not in
    excess of an amount that bears the same ratio to $775 as the
    monthly compensation base for that year as computed under section
    351(i) of this title bears to $600" for "not in excess of $775 in
    any month shall be taken into account".
      1983 - Subsec. (a). Pub. L. 98-76 substituted "That in any case
    in which the Board finds that his unemployment was due to a
    stoppage of work because of a strike in the establishment,
    premises, or enterprise at which he was last employed, no benefits
    shall be payable for the first fourteen days of unemployment due to
    such stoppage of work" for "That notwithstanding the provisions of
    section 351(h) of this title, in any case in which the Board finds
    that his unemployment was due to a stoppage of work because of a
    strike in the establishment, premises, or enterprise at which he
    was last employed, other than a strike subject to the
    disqualification in section 354(a-2)(iii) of this title, none of
    the first seven days of unemployment due to such stoppage of work
    shall be included in any registration period; and subject to the
    registration provisions of section 351(h) of this title, so many of
    the ensuing seven consecutive calendar days during which his
    unemployment continues to be caused by such stoppage of work shall
    constitute a registration period, during which benefits shall be
    payable for each day of unemployment".
      1975 - Subsec. (a), first par. Pub. L. 94-92, Sec. 1(c)(1),
    inserted proviso and definition of registration period, provided
    for payment of sickness benefits after four rather than after seven
    days of sickness, and inserted definition of period of continuing
    sickness.
      Subsec. (a), second par. Pub. L. 94-92, Sec. 1(c)(2), substituted
    provisions for a daily rate of unemployment and sickness benefits,
    for registration periods beginning after June 30, 1975, but before
    July 1, 1976, equal to the smaller of $24 or 60 percent of the
    employee's last daily rate of pay in the base period (but not less
    than $12.70), and for registration periods beginning after June 30,
    1976, a daily rate of $25 for prior provision for such benefits set
    out in a table with ten levels of base year compensation and
    corresponding daily benefit rates starting at $8.00, payable to
    those with the minimum qualifying base year compensation, and
    rising to a maximum of $12.70, which is reached by those who
    received base year compensation totalling $4,000 or more and
    prescribing a minimum daily benefit not less than the smaller of
    the table maximum ($12.70) or 60 percent of the employee's last
    daily rate of pay in the base period.
      Subsec. (c). Pub. L. 94-92, Sec. 1(d), inserted exception
    provision in first proviso and proviso respecting an employee with
    less than ten years of service.
      Subsec. (h). Pub. L. 94-92, Sec. 1(e), added subsec. (h).
      1974 - Subsec. (c). Pub. L. 93-445, Sec. 401(a), substituted "ten
    or more years of service as defined in section 231(f) of this
    title" for "ten or more years of service as defined in section
    228a(f) of this title" and struck out "and section 360(h) of this
    title" after "For purposes of this subsection".
      Subsec. (g). Pub. L. 93-445, Sec. 401(b), substituted "section
    231e(a)(1) of this title" for "section 228c(f)(1) of this title" in
    two places.
      1968 - Subsec. (a). Pub. L. 90-257, Sec. 202(a), struck out all
    references to the payment of maternity benefits, amended table of
    benefit rates by striking out the line for persons in the
    compensation range of $750 to $999.99 and by increasing the rates
    of benefits for the remaining categories from $5.50 to $8.00, $6.00
    to $8.50, $6.50 to $9.00, $7.00 to $9.50, $7.50 to $10.00, $8.00 to
    $10.50, $8.50 to $11.00, $9.00 to $11.50, $9.50 to $12.00, and
    $10.20 to $12.70 respectively, and raised from $10.20 to $12.70 the
    maximum rate applicable if the formula of 60 per centum of the
    daily rate of compensation for the employee's last employment in
    which he engaged for an employer in the base year is used.
      Subsec. (c). Pub. L. 90-257, Sec. 202(b), removed all references
    to payment of maternity benefits, made provision for extended
    sickness benefits similar to extended unemployment benefits, added
    to existing provisions for the early beginning of a general benefit
    year (or accelerated benefit year) in certain cases involving days
    of unemployment similar provisions for a similar early beginning of
    a general benefit year in certain cases involving days of sickness,
    and inserted provisions dealing with the effect of the attainment
    of age 65 on an employee's receipt of extended sickness benefits
    and on his receipt of sickness benefits in an accelerated benefit
    year and relating to the evidence of age on which the Board may
    rely for purposes of determining the attainment of age 65.
      1966 - Subsec. (a). Pub. L. 89-700, Sec. 202(a), struck out daily
    benefit rate of $4.50 for the compensation range of $500 to $699.99
    from the table, and substituted "750" for "700" in Column I.
      Subsec. (g). Pub. L. 89-700, Sec. 202(b), amended subsec. (g)
    generally, and among other changes, provided that if there is no
    individual to whom accrued benefits can be paid, such benefits or
    parts thereof shall escheat to the credit of the account.
      1959 - Subsec. (a). Pub. L. 86-28, Sec. 302, substituted "for
    each day of unemployment in excess of four during any registration
    period, and" for "for each day of unemployment in excess of seven
    during the first registration period, within a benefit year, in
    which he will have had seven or more days of unemployment, and for
    each day of unemployment in excess of four during any subsequent
    registration period in the same benefit year, and", "60 per centum"
    for "50 per centum", and "not to exceed $10.20" for "not to exceed
    $8.50", and increased the daily benefit rates.
      Subsec. (c). Pub. L. 86-28, Sec. 303(a), provided for an extended
    benefit period with respect to employees who have ten or more years
    of service, who did not voluntarily leave work without good cause
    or voluntarily retire, and who have exhausted their rights to
    normal benefits for days of unemployment in a benefit year.
      1955 - Subsec. (e). Act Aug. 12, 1955, specified that exemption
    applies to the laws of the several States, the District of
    Columbia, and the Territories.
      1954 - Subsec. (a). Act Aug. 31, 1954, Sec. 304(a), changed the
    table of daily benefit rates and qualifying amounts of earnings in
    the base year so that such rates and amounts will begin with $3.50
    and $4.00, respectively, to a maximum of $8.50 for $4,000 and over,
    and inserted proviso immediately after the table.
      Subsec. (c). Act Aug. 31, 1954, Sec. 304(b), inserted proviso at
    end.
      1952 - Subsec. (a). Act May 15, 1952, substituted a new table of
    daily benefit rates.
      1946 - Subsec. (a). Act July 31, 1946, Sec. 305, changed first
    and second pars. to include benefits for days of sickness, changed
    reference to total amount of compensation payable to him in second
    par. to total compensation, added new benefit rates to table for
    compensation of $2,000 to $2,499.99 and $2,500 and over, and added
    last two pars. relating to maternity benefits and to computation of
    benefits.
      Subsec. (c). Act July 31, 1946, Sec. 306, increased maximum days
    of unemployment to 130 and established same maximum for days of
    sickness.
      Subsec. (f). Act July 31, 1946, Sec. 307, inserted references to
    sickness.
      1940 - Subsec. (a). Act Oct. 10, 1940, Sec. 9, designated
    existing provisions as cl. (i), substituted registration period for
    half-month as determining factor, added cl. (ii), and increased
    total compensation amounts set out in Column I and daily benefit
    amounts set out in Column II.
      Subsec. (c). Act Oct. 10, 1940, Sec. 10, substituted provisions
    relating to maximum number of days of unemployment within a benefit
    year, for provisions relating to maximum benefits payable to an
    employee within his benefit year.
      Subsec. (d). Act Oct. 10, 1940, Sec. 11, substituted provisions
    relating to adjustments for erroneous payments and procedure for
    recovery of such payments, for provisions making applicable section
    228i of this title for adjustments and recovery of erroneous
    payments.
      Subsec. (f). Act Oct. 10, 1940, Sec. 12, in cl. (i) substituted
    provisions relating to registration periods for provisions relating
    to benefits paid with respect to any period, and in text following
    cl. (ii) inserted condition relating to benefits which were paid
    upon the basis of days determined to be days of unemployment and
    included in the period for which remuneration is payable.
      1939 - Subsec. (a). Act June 20, 1939, Sec. 7, struck out
    exception relating to part-time workers.
      Subsec. (d). Act June 20, 1939, Secs. 8, 9, redesignated subsec.
    (e) as (d). Former subsec. (d), which authorized Board to prescribe
    regulations for determining amount of daily benefits and maximum
    benefits during any benefit year, was struck out.
      Subsec. (e). Act June 20, 1939, Sec. 9, redesignated subsec. (f)
    as (e). Former subsec. (e) redesignated (d).
      Subsecs. (f), (g). Act June 20, 1939, Sec. 9, redesignated subsec
    (g) as (f) and struck out reference to subsec. (a). Former subsec.
    (f) redesignated (e).

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 6 of Pub. L. 104-251 provided that: "The amendments made
    by this Act [amending this section and repealing section 368 of
    this title] shall take effect on the date of the enactment of this
    Act [Oct. 9, 1996]."

                     EFFECTIVE DATE OF 1995 AMENDMENT                 
      Amendment by Pub. L. 104-88 effective Jan. 1, 1996, see section 2
    of Pub. L. 104-88, set out as an Effective Date note under section
    701 of Title 49, Transportation.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 7201(b) of Pub. L. 100-647 provided that:
      "(1) Except as provided in paragraph (2), the amendments made by
    subsection (a) [amending this section] shall take effect on the
    date of the enactment of this Act [Nov. 10, 1988].
      "(2) The amendments made by paragraph (2) of subsection (a) shall
    apply with respect to registration periods beginning after June 30,
    1988."

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Section 412(b) of Pub. L. 98-76 provided that: "The amendment
    made by this section [amending this section] shall apply with
    respect to days of unemployment in registration periods beginning
    after December 31, 1983."

    EFFECTIVE DATE OF 1975 AMENDMENT; REDUCTION OF BENEFITS IN VIEW OF
    COVERAGE UNDER NONGOVERNMENTAL PLAN; FILING CLAIMS FOR PAYMENTS TO
                          INSURERS AND EMPLOYERS
      Amendment by section 1(c), (d)(1) of Pub. L. 94-92 effective with
    respect to days of unemployment and days of sickness in
    registration periods beginning after June 30, 1975, reduction of
    benefits in view of coverage under nongovernmental plan, and filing
    of claims for payments to insurers and employers; and amendment by
    section 1(d)(2), (e) of Pub. L. 94-92 effective with respect to
    days of unemployment in registration periods beginning after June
    30, 1975, see section 2 of Pub. L. 94-92, set out as an Effective
    Date of 1975 Amendment note under section 351 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-445 effective Jan. 1, 1975, see section
    603 of Pub. L. 93-445, set out as a note under section 402 of Title
    42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Section 208 of Pub. L. 90-257 provided that: "The amendments made
    by sections 201(a)(1), 201(b), 202(a)(1), 202(a)(2), 202(b)(1), 206
    and 207 [amending this section and sections 351, 362, and 363 of
    this title] shall be effective as of July 1, 1968. The amendments
    made by sections 201(a)(2) and 203 [amending sections 351 and 353
    of this title] shall be effective with respect to base years
    beginning in calendar years after December 31, 1966, except that
    with respect to the base year in calendar year 1967 the amendments
    made by section 203 [amending section 353 of this title] shall not
    be applicable to an employee whose compensation with respect to
    that base year was not less than $750 but less than $1,000;
    further, as to such an employee, the amendments made by section
    202(a)(3) [amending this section] shall not be applicable with
    respect to days of unemployment and days of sickness in
    registration periods in the benefit year beginning July 1, 1968.
    The amendments made by section 202(a)(3) [amending this section]
    shall otherwise be effective with respect to days of unemployment
    and days of sickness in registration periods beginning on or after
    July 1, 1968. The amendments made by sections 202(b)(2)(i) through
    (vi) [amending this section] shall be effective to provide the
    beginning of extended benefit periods on or after July 1, 1968. The
    amendments made by section 202(b)(2)(vii) through (ix) [amending
    this section] shall be effective to provide for the early beginning
    of a benefit year on or after July 1, 1967. The amendment made by
    section 204(a) [amending section 354 of this title] shall be
    effective with respect to calendar days in benefit years beginning
    after June 30, 1968, and the amendment made by section 204(b)
    [amending section 354 of this title] shall be effective with
    respect to voluntary leaving of work (within the meaning of section
    4(a-2)(i) of the Railroad Unemployment Insurance Act [section 354(a-
    2)(i) of this title]) after the enactment date of this Act [Feb.
    15, 1968]."

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Amendment by Pub. L. 86-28 effective with respect to benefits
    accruing in general benefit years which begin after the benefit
    year ending June 30, 1958, and in extended benefit periods which
    begin after Dec. 31, 1957, see section 309 of Pub. L. 86-28, set
    out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1955 AMENDMENT                 
      Section 4 of act Aug. 12, 1955, provided that the amendment made
    by that section is effective as of the date of its "original
    enactment" [June 25, 1938].

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Amendment by act Aug. 31, 1954, effective July 1, 1954, see
    section 401 of act Aug. 31, 1954, set out as a note under section
    351 of this title.

                     EFFECTIVE DATE OF 1952 AMENDMENT                 
      Section 3 of act May 15, 1952, provided that: "The amendments
    made by this Act [amending this section and section 353 of this
    title] shall be effective with respect to benefit years beginning
    on and after July 1, 1952."

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by section 306 of act July 31, 1946, effective July 1,
    1946, see section 402 of that Act.
      Section 403 of act July 31, 1946, provided that: "Sections 301,
    302, 303, 304, 305 (except for the revision of the table which
    shall become effective on the date of enactment of this Act [July
    31, 1946]), 307, 308, 309, and 310 [amending sections 351 to 354 of
    this title] shall become effective on July 1, 1947."

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, set out as a note under section 351 of this
    title.

    EXTENDED RAILROAD UNEMPLOYMENT INSURANCE BENEFITS DURING PERIODS OF
                        HIGH NATIONAL UNEMPLOYMENT
      Pub. L. 102-164, title V, Sec. 501, Nov. 15, 1991, 105 Stat.
    1064, as amended by Pub. L. 102-182, Sec. 3(a)(6), (7), Dec. 4,
    1991, 105 Stat. 1234; Pub. L. 102-244, Sec. 5, Feb. 7, 1992, 106
    Stat. 5; Pub. L. 102-318, title I, Sec. 105, July 3, 1992, 106
    Stat. 293; Pub. L. 103-6, Sec. 3(a), (b), Mar. 4, 1993, 107 Stat.
    33; Pub. L. 103-152, Secs. 8, 9(b), Nov. 24, 1993, 107 Stat. 1519,
    provided that:
      "(a) In General. - For purposes of section 2(h) of the Railroad
    Unemployment Insurance Act (45 U.S.C. 352(h)(2)), a 'period of high
    unemployment' includes any month during the period November 1991
    through February 1994.
      "(b) Effective Dates. - 
        "(1) In general. - Except as provided in paragraphs (2) and
      (3), no employee shall have an extended benefit period under the
      second proviso of section 2(c) of the Railroad Unemployment
      Insurance Act beginning before November 17, 1991, or after
      February 5, 1994.
        "(2) Transition. - If an employee has established an extended
      benefit period under the second proviso of section 2(c) of the
      Railroad Unemployment Insurance Act and the last day of such
      extended benefit period, as established, is after February 5,
      1994, such employee shall continue to be entitled to extended
      unemployment benefits for days of unemployment in registration
      periods included in such extended benefit period, provided that
      such employee meets the eligibility requirements of this section
      and the Railroad Unemployment Insurance Act [45 U.S.C. 351 et
      seq.].
        "(3) Reachback Provisions. - If an employee has exhausted that
      employee's rights to normal unemployment benefits under section
      2(c) of the Railroad Unemployment Insurance Act [45 U.S.C.
      352(c)] after February 28, 1991, but before November 17, 1991,
      such employee shall, for the purposes of the application of this
      section, be deemed to have exhausted such rights after November
      17, 1991.
      "(c) Limitation on Payment. - Extended benefits under this
    section shall be payable for a maximum of 65 days of unemployment,
    including any extended benefits payable by reason of the
    application of the reachback provisions.
      "(d) Enlargement of Benefits. - 
        "(1) Generally. - During the period that begins on the date of
      the enactment of this subsection [Feb. 7, 1992] - 
          "(A) subsection (c) of this section shall be applied by
        substituting '130' for '65';
          "(B) section 2(c) of the Railroad Unemployment Insurance Act
        [45 U.S.C. 352(c)] shall be applied - 
            "(i) by substituting '13 (but not more than 130 days)' for
          '7 (but not more than 65 days)' in the table; and
            "(ii) by substituting 'but not by more than 130 days' for
          'but not by more than sixty-five days' in the second proviso;
          and
          "(C) section 2(h)(1) of the Railroad Unemployment Insurance
        Act [45 U.S.C. 352(h)(1)] shall be applied by substituting '13'
        for 'seven'.
        "(2) Phase-out. - 
          "(A) Benefits on or after june 14, 1992. - Effective on and
        after June 14, 1992, paragraph (1) of this section shall be
        applied by substituting '100' for '130' each place it appears,
        and by substituting '10' for '13' each place it appears.
          "(B) Reductions under emergency compensation extension
        provisions. - 
            "(i) Effective on and after the date on which a reduction
          in benefits is imposed under section 102(b)(2)(A)(iii)
          [section 102(b)(2)(A)(iii) of Pub. L. 102-164, 26 U.S.C. 3304
          note], subparagraph (A) of this paragraph and subparagraphs
          (B) and (C) of paragraph (1) shall not apply and subparagraph
          (A) of paragraph (1) shall be applied by substituting '50'
          for '130'.
            "(ii) Effective after October 2, 1993, subparagraph (A) of
          this paragraph and subparagraphs (B) and (C) of paragraph (1)
          shall not apply and subparagraph (A) of paragraph (1) shall
          be applied by substituting '35' for '130'.
          "(C) Limitations on reductions. - Notwithstanding
        subparagraphs (A) and (B), in the case of an individual who is
        receiving extended benefits under section 2(c) of the Railroad
        Unemployment Insurance Act [45 U.S.C. 352(c)] for persons with
        10 or more but less than 15 years of service, or extended
        benefits by reason of this section, for any day during a week
        which precedes a period for which a reduction under this
        paragraph takes effect, such reduction shall not apply for
        purposes of determining the amount of benefits payable to such
        individual for any day thereafter for which the individual
        meets the eligibility requirements of this section and the
        Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.].
      "(e) Termination of Benefits. - In the case of an individual who
    is receiving extended benefits by reason of this section on
    February 5, 1994, such benefits shall not continue to be payable to
    such individual after April 30, 1994."
      [Section 3(c) of Pub. L. 103-6 provided that: "The amendments
    made by this section [amending section 501 of Pub. L. 102-164, set
    out above] shall apply to weeks beginning after March 6, 1993."]
      [Amendments made by Pub. L. 102-182 to section 501 of Pub. L. 102-
    164, set out above, applicable as if included in the provisions of
    and the amendments made by Pub. L. 102-164, see section 3(b) of
    Pub. L. 102-182, set out as a note under section 3304 of Title 26,
    Internal Revenue Code.]

                   GAO STUDY OF FRAUD AND PAYMENT ERRORS               
      Section 7107 of Pub. L. 100-647 provided that: "The Comptroller
    General shall study the frequency of fraud and payment errors in
    the railroad unemployment compensation program. Not later than 1
    year after the date of the enactment of this Act [Nov. 10, 1988],
    the Comptroller General shall report to Congress the results of
    such study. Such report shall include - 
        "(1) estimates of rates and amounts of annual losses due to
      fraud and overpayment;
        "(2) comparisons of such rates with the rates of losses in
      other Federal programs which experience such losses;
        "(3) recommendations for legislative measures that could be
      taken to reduce the losses in the railroad unemployment
      compensation program arising from fraud and payment errors; and
        "(4) such other matters relating to such fraud and payment
      errors as the Comptroller General determines are appropriate."

      BENEFITS FOR CERTAIN EMPLOYEES WHO EXHAUSTED RIGHTS TO BENEFITS
                           BEFORE APRIL 1, 1959
      Section 303(b) of Pub. L. 86-28 provided that: "An employee who
    has less than ten years of service as defined in section 1(f) of
    the Railroad Retirement Act of 1937 [section 228a(f) of this
    title], and who has after June 30, 1957, and before April 1, 1959,
    exhausted (within the meaning prescribed by the Railroad Retirement
    Board by regulation) his rights to unemployment benefits, shall be
    paid unemployment benefits for days of unemployment, not exceeding
    sixty-five, which occur in registration periods beginning on or
    after June 19, 1958, and before July 1, 1959, and which would not
    be days with respect to which he would be held entitled otherwise
    to receive unemployment benefits under the Railroad Unemployment
    Insurance Act [this chapter], except that an employee who has
    filed, and established, a first claim for benefits under the
    Temporary Unemployment Compensation Act of 1958 [42 U.S.C. 1400 et
    seq.] may not thereafter establish a claim under this subsection,
    and an employee who has registered for, and established a claim for
    benefits under this subsection may not thereafter establish a claim
    under the Temporary Unemployment Compensation Act of 1958. Except
    to the extent inconsistent with this subsection, the provisions of
    the Railroad Unemployment Insurance Act [this chapter] shall be
    applicable in the administration of this subsection."

    INTERCHANGE OF INFORMATION BETWEEN SECRETARY OF LABOR AND RAILROAD
                             RETIREMENT BOARD
      Section 303(c) of Pub. L. 86-28 provided that: "The Secretary of
    Labor, upon request shall furnish the Board information deemed
    necessary by the Board for the administration of the provisions of
    subsection (b) hereof [set out above], and the Board, upon request,
    shall furnish the Secretary of Labor information deemed necessary
    by the Secretary for the administration of the Temporary
    Unemployment Compensation Act of 1958 [section 1400 et seq. of
    Title 42, The Public Health and Welfare]."

-End-

-CITE-
    45 USC Sec. 353                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 353. Qualifying condition

-STATUTE-
      An employee shall be a "qualified employee" if the Board finds
    that his compensation with respect to the base year will have been
    not less than 2.5 times the monthly compensation base for months in
    such base year as computed under section 351(i) of this title, and,
    if such employee has had no compensation prior to such year, that
    he will have had compensation with respect to each of not less than
    five months in such year.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 3, 52 Stat. 1097; June 20, 1939, ch.
    227, Sec. 10, 53 Stat. 845; Oct. 10, 1940, ch. 842, Sec. 13, 54
    Stat. 1097; July 31, 1946, ch. 709, Sec. 308, 60 Stat. 737; May 15,
    1952, ch. 290, Sec. 2, 66 Stat. 73; Aug. 31, 1954, ch. 1164, pt.
    III, Sec. 303, 68 Stat. 1041; Pub. L. 86-28, pt. III, Sec. 304, May
    19, 1959, 73 Stat. 31; Pub. L. 88-133, title III, Sec. 301(a), Oct.
    5, 1963, 77 Stat. 222; Pub. L. 90-257, title II, Sec. 203, Feb. 15,
    1968, 82 Stat. 24; Pub. L. 94-92, title I, Sec. 1(f), Aug. 9, 1975,
    89 Stat. 463; Pub. L. 98-76, title IV, Sec. 411(a)(2), Aug. 12,
    1983, 97 Stat. 436; Pub. L. 100-647, title VII, Sec. 7202(a), Nov.
    10, 1988, 102 Stat. 3776.)

-MISC1-
                                AMENDMENTS                            
      1988 - Pub. L. 100-647 inserted "with respect to the base year"
    after "his compensation" and substituted "2.5 times the monthly
    compensation base for months in such base year as computed under
    section 351(i) of this title" for "$1,500 with respect to the base
    year".
      1983 - Pub. L. 98-76 substituted "$1,500" for "$1,000".
      1975 - Pub. L. 94-92 substituted "five" for "seven" months.
      1968 - Pub. L. 90-257 substituted "$1,000" for "$750".
      1963 - Pub. L. 88-133 increased from $500 to $750 the amount of
    compensation in a base year required to qualify for benefits and
    provided that if employee has had no compensation prior to such
    year he will have had compensation with respect to each of not less
    than 7 months in such year.
      1959 - Pub. L. 86-28 substituted "$500" for "$400".
      1954 - Act Aug. 31, 1954, substituted "$400" for "$300".
      1952 - Act May 15, 1952, substituted "$300" for "$150" to conform
    to the new table of daily benefit rates as set out in section 352
    of this title.
      1946 - Act July 31, 1946, changed section to relate to
    compensation paid instead of compensation earned during a year.
      1940 - Act Oct. 10, 1940, reorganized structure by striking out
    designations for subsecs. "(a)" and "(b)" and, as so restructured,
    provisions of former subsec. (a) became entire section and defined
    "qualified employee" and provisions of former subsec. (b), which
    related to the employee's waiting period, were omitted.
      1939 - Subsec. (b). Act June 20, 1939, substituted provisions
    relating to half-months as the waiting period, for provisions
    relating to fifteen consecutive days of unemployment or two half
    months.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 7202(b) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section] shall take effect on
    the date of the enactment of this Act [Nov. 10, 1988]."

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 98-76 applicable to compensation paid for
    services rendered after Dec. 31, 1983, see section 411(b) of Pub.
    L. 98-76, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Amendment by Pub. L. 94-92 effective for services rendered after
    Dec. 31, 1973, see section 2 of Pub. L. 94-92, set out as a note
    under section 351 of this title.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by Pub. L. 90-257 effective with respect to base years
    beginning in calendar years after December 31, 1966, except that
    with respect to the base year in calendar year 1967 such amendments
    not to be applicable to an employee whose compensation with respect
    to that base year was not less than $750 but was less than $1,000,
    see section 208 of Pub. L. 90-257, set out as a note under section
    352 of this title.

                     EFFECTIVE DATE OF 1963 AMENDMENT                 
      Section 301(b) of Pub. L. 88-133 provided that: "The amendment
    made by subsection (a) [amending this section] shall be fully
    effective with respect to base years after 1963. With respect to
    the base year 1963, they shall be applicable only to an employee
    concerning whom the Railroad Retirement Board finds that his
    compensation in that portion of the calendar year 1963 preceding
    the first day of the calendar month next following the month of
    enactment of this Act [October 1963] will have been less than
    $500."

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Amendment by Pub. L. 86-28 effective with respect to base years
    after the base year ending Dec. 31, 1957, see section 309 of Pub.
    L. 86-28, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Amendment by act Aug. 31, 1954, effective July 1, 1954, see
    section 401 of act Aug. 31, 1954, set out as a note under section
    351 of this title.

                     EFFECTIVE DATE OF 1952 AMENDMENT                 
      Amendment by act May 15, 1952, effective with respect to benefit
    years beginning on and after July 1, 1952, see section 3 of act May
    15, 1952, set out as a note under section 352 of this title.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective July 1, 1947, see
    section 403 of act July 31, 1946, set out as a note under section
    352 of this title.

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, set out as a note under section 351 of this
    title.

-End-

-CITE-
    45 USC Sec. 354                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 354. Disqualifying conditions

-STATUTE-
    (a-1) Day of unemployment or day of sickness
      There shall not be considered as a day of unemployment, or as a
    day of sickness, with respect to any employee - 
        (i) any of the seventy-five days beginning with the first day
      of any registration period with respect to which the Board finds
      that he knowingly made or aided in making or caused to be made
      any false or fraudulent statement or claim for the purpose of
      causing benefits to be paid;
        (ii) any day in any period with respect to which the Board
      finds that he is receiving or will have received annuity payments
      under the Railroad Retirement Act of 1974 [45 U.S.C. 231 et
      seq.], or insurance benefits under title II of the Social
      Security Act [42 U.S.C. 401 et seq.], or unemployment, maternity,
      or sickness benefits under an unemployment, maternity, or
      sickness compensation law other than this chapter, or any other
      social-insurance payments under any law: Provided, That if an
      employee receives or is held entitled to receive any such
      payments, other than unemployment, maternity, or sickness
      payments, with respect to any period which include days of
      unemployment or sickness in a registration period, after benefits
      under this chapter for such registration period will have been
      paid, the amount by which such benefits under this chapter will
      have been increased by including such days as days of
      unemployment or as days of sickness shall be recoverable by the
      Board: Provided further, That, if that part of any such payment
      or payments, other than unemployment, maternity, or sickness
      payments, which is apportionable to such days of unemployment or
      days of sickness is less in amount than the benefits under this
      chapter which, but for this paragraph, would be payable and not
      recoverable with respect to such days of unemployment or days of
      sickness, the preceding provisions of this paragraph shall not
      apply but such benefits under this chapter for such days of
      unemployment or days of sickness shall be diminished or
      recoverable in the amount of such part of such other payment or
      payments;
        (iii) if he is paid a separation allowance, any of the days in
      the period beginning with the day following his separation from
      service and continuing for that number of consecutive fourteen-
      day periods which is equal, or most nearly equal, to the amount
      of the separation allowance divided (i) by ten times his last
      daily rate of compensation prior to his separation if he normally
      works five days a week, (ii) by twelve times such rate if he
      normally works six days a week, and (iii) by fourteen times such
      rate if he normally works seven days a week; (!1)

    (a-2) Day of unemployment
      (i)(A) subject to the provisions of subdivision (B) hereof, any
    of the days in the period beginning with the day with respect to
    which the Board finds that he left work voluntarily, and continuing
    until he has been paid compensation of not less than $1,500 with
    respect to time after the beginning of such period and before 1989
    or, if any part of such compensation is paid in a calendar year
    after 1988, not less than an amount that is equal to 2.5 times the
    monthly compensation base for months in such calendar year, as
    computed under section 351(i) of this title;
      (B) if the Board finds that he left work voluntarily with good
    cause, the provisions of subdivision (A) shall not apply, with
    respect to him, to any day in a registration period if such period
    does not include any day which is in a period for which he could
    receive benefits under an unemployment compensation law other than
    this chapter, and he so certifies. Such certification shall, in the
    absence of evidence to the contrary, be accepted subject to the
    penalty provisions of section 359(a) of this title;
      (ii) any of the thirty days beginning with the day with respect
    to which the Board finds that he failed, without good cause, to
    accept suitable work available on such day and offered to him, or
    to comply with instructions from the Board requiring him to apply
    for suitable work or to report, in person or by mail as the Board
    may require, to an employment office;
      (iii) subject to the provisions of subsection (b) of this
    section, any day with respect to which the Board finds that his
    unemployment was due to a stoppage of work because of a strike in
    the establishment, premises, or enterprise at which he was last
    employed, and the Board finds that such strike was commenced in
    violation of the provisions of the Railway Labor Act [45 U.S.C. 151
    et seq.] or in violation of the established rules and practices of
    a bona fide labor organization of which he was a member.
    (b) Participation, interest, or financial assistance in labor
      dispute
      The disqualification provided in subsection (a-2)(iii) of this
    section shall not apply if the Board finds that - 
        (i) the employee is not participating in or financing or
      directly interested in the strike which causes the stoppage of
      work: Provided, That payment of regular union dues shall not be
      construed to constitute financing a strike or direct interest in
      a strike within the meaning of this and the following paragraphs;
      and
        (ii) he does not belong to a grade or class of workers of
      which, immediately before the commencement of the stoppage, there
      were members employed in the establishment, premises, or
      enterprise at which the stoppage occurs, any of whom are
      participating in or financing or directly interested in the
      dispute: Provided, That if separate types of work are commonly
      conducted in separate departments of a single enterprise, each
      such department shall, for the purposes of this subsection, be
      deemed to be a separate establishment, enterprise, or other
      premises.
    (c) Unsuitable work
      No work shall be deemed suitable for the purposes of subsection
    (a-2)(ii) of this section, and benefits shall not be denied under
    this chapter to any otherwise qualified employee for refusing to
    accept work if - 
        (i) the position offered is vacant due directly to a strike,
      lockout, or other labor dispute;
        (ii) the remuneration, hours, or other conditions of work
      offered are substantially less favorable to the employee than
      those prevailing for similar work in the locality, or the rate of
      remuneration is less than the union wage rate, if any, for
      similar work in the locality;
        (iii) as a condition of being employed he would be required to
      join a company union or to resign from or refrain from joining
      any bona fide labor organization;
        (iv) acceptance of the work would require him to engage in
      activities in violation of law or which, by reason of their being
      in violation of reasonable requirements of the constitution,
      bylaws, or similar regulations of a bona fide labor organization
      of which he is a member, would subject him to expulsion from such
      labor organization; or
        (v) acceptance of the work would subject him to loss of
      substantial seniority rights under any collective bargaining
      agreement between a railway labor organization, organized in
      accordance with the provisions of the Railway Labor Act [45
      U.S.C. 151 et seq.], and any other employer.
    (d) Factors in determination of suitable work
      In determining, within the limitations of subsection (c) of this
    section, whether or not any work is suitable for an employee for
    the purposes of subsection (a-2)(ii) of this section, the Board
    shall consider, in addition to such other factors as it deems
    relevant, (i) the current practices recognized by management and
    labor with respect to such work; (ii) the degree of risk involved
    to such employee's health, safety, and morals; (iii) his physical
    fitness and prior training; (iv) his experience and prior earnings;
    (v) his length of unemployment and prospects for securing work in
    his customary occupation; and (vi) the distance of the available
    work from his residence and from his most recent work.
    (e) Voluntarily leaving unsuitable work
      For the purposes of subsection (a-2)(i) of this section, no
    voluntary leaving of work shall be deemed to have been without good
    cause if the Board finds that such work would not have been
    suitable for the purposes of subsection (a-2)(ii) of this section.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 4, 52 Stat. 1098; June 20, 1939, ch.
    227, Sec. 11, 53 Stat. 846; Oct. 10, 1940, ch. 842, Secs. 14-18, 54
    Stat. 1097, 1098; July 31, 1946, ch. 709, Secs. 309, 310, 60 Stat.
    737, 738; Oct. 30, 1951, ch. 632, Sec. 27, 65 Stat. 691; Pub. L. 85-
    927, pt. II, Sec. 202, Sept. 6, 1958, 72 Stat. 1782; Pub. L. 86-
    28, pt. III, Sec. 305, May 19, 1959, 73 Stat. 31; Pub. L. 88-133,
    title III, Sec. 302(a), Oct. 5, 1963, 77 Stat. 222; Pub. L. 90-257,
    title II, Sec. 204, Feb. 15, 1968, 82 Stat. 24; Pub. L. 93-445,
    title IV, Sec. 402, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 98-76,
    title IV, Sec. 411(a)(3), Aug. 12, 1983, 97 Stat. 436; Pub. L. 100-
    647, title VII, Sec. 7101(d), Nov. 10, 1988, 102 Stat. 3758.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Retirement Act of 1974, referred to in subsec. (a-
    1)(ii), is act Aug. 29, 1935, ch. 812, as amended generally by
    Pub. L. 93-445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305,
    which is classified generally to subchapter IV (Sec. 231 et seq.)
    of chapter 9 of this title. For further details and complete
    classification of this Act to the Code, see Codification note set
    out preceding section 231 of this title, section 231t of this
    title, and Tables.
      The Social Security Act, referred to in subsec. (a-1)(ii), is act
    Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title II of the
    Social Security Act is classified generally to subchapter II (Sec.
    401 et seq.) of chapter 7 of Title 42, The Public Health and
    Welfare. For complete classification of this Act to the Code, see
    section 1305 of Title 42 and Tables.
      The Railway Labor Act, referred to in subsecs. (a-2)(iii) and
    (c)(v), is act May 20, 1926, ch. 347, 44 Stat. 577, as amended,
    which is classified principally to chapter 8 (Sec. 151 et seq.) of
    this title. For complete classification of this Act to the Code,
    see section 151 of this title and Tables.

-MISC1-
                                AMENDMENTS                            
      1988 - Subsec. (a-2)(i)(A). Pub. L. 100-647 inserted "and before
    1989 or, if any part of such compensation is paid in a calendar
    year after 1988, not less than an amount that is equal to 2.5 times
    the monthly compensation base for months in such calendar year, as
    computed under section 351(i) of this title" after "such period".
      1983 - Subsec. (a-2)(i)(A). Pub. L. 98-76 substituted "$1,500"
    for "$1,000".
      1974 - Subsec. (a-1)(ii). Pub. L. 93-445 substituted "annuity
    payments under the Railroad Retirement Act of 1974" for "annuity
    payments or pensions under the Railroad Retirement Act of 1935 or
    the Railroad Retirement Act of 1937".
      1968 - Subsec. (a-1)(iii). Pub. L. 90-257, Sec. 204(a), added cl.
    (iii).
      Subsec. (a-2)(i)(A). Pub. L. 90-257, Sec. 204(b), substituted
    "$1,000" for "$750".
      1963 - Subsec. (a-2)(i). Pub. L. 88-133 substituted cl. (i)
    providing in subd. (A) that an employee who voluntarily leaves his
    work shall not be considered as having days of unemployment for a
    period beginning with the day he so leaves and continuing until he
    has been paid compensation of not less than $750 with respect to
    time after the beginning of such period and subd. (B) that if the
    Board finds that the employee left work voluntarily with good
    cause, such disqualification shall not apply, except that in such
    case the employee would not be considered as having days of
    unemployment with respect to any day in a registration period if
    such period includes a day which is in a period for which he could
    receive benefits under an unemployment law other than this chapter
    and he so certifies, for former cl. (i) providing that an employee
    who leaves work voluntarily is not considered as having days of
    unemployment with respect to any of the first 30 days after he so
    leaves if the Board finds that he left work voluntarily without
    good cause.
      1959 - Subsec. (a-2)(iv). Pub. L. 86-28 struck out cl. (iv) which
    prevented Sundays and holidays from being considered as days of
    unemployment unless they were preceded and succeeded by a day of
    unemployment.
      1958 - Subsec. (a-1)(ii). Pub. L. 85-927 substituted "other than
    this chapter or any other social-insurance payments under any law"
    for "of any State of the United States other than this chapter, or
    any other social-insurance payments under a law of any State or of
    the United States".
      1951 - Subsec. (a-1). Act Oct. 30, 1951, struck out cls. (iii)
    and (iv) which excepted from consideration as a day of unemployment
    or as a day of sickness, any days in any registration period in
    which the employee had certain specified earnings.
      1946 - Subsec. (a-1). Act July 31, 1946, Sec. 309(a), (b),
    designated provisions of former subsec. (a) which apply both to
    days of unemployment and to days of sickness as subsec. (a-1) and
    changed cl. (ii) to include sickness and maternity benefits.
      Subsec. (a-2). Act July 31, 1946, Sec. 309(c), designated
    provisions of former subsec. (a) which apply only to days of
    unemployment as subsec. (a-2).
      Subsecs. (b) to (e). Act July 31, 1946, Sec. 310, changed
    references to subsec. (a) of this section to refer to subsec. (a-
    2).
      1940 - Subsec. (a)(ii). Act Oct. 10, 1940, Sec. 14, inserted
    provisions relating to employee's failure to comply with
    instructions of the Board.
      Subsec. (a)(iv). Act Oct. 10, 1940, Sec. 15, substituted
    "registration period" for "half-month".
      Subsec. (a)(v). Act Oct. 10, 1940, Sec. 16, struck out
    applicability to employee having a right to receive compensation or
    other wages in lieu of notice, and inserted provisions relating to
    recovery of certain other payments and inapplicability of paragraph
    under specified conditions.
      Subsec. (a)(vi). Act Oct. 10, 1940, Sec. 17, substituted
    provisions relating to earnings of employees during any day in any
    registration period, for provisions relating to earnings of
    employees during any day in any half-month.
      Subsec. (a)(vii), (viii). Act Oct. 10, 1940, Sec. 18, added cls.
    (vii) and (viii).
      1939 - Subsec. (a). Act June 20, 1939, generally revised criteria
    for determining what shall not be considered as a day of
    unemployment with respect to any employee.
      Subsec. (b). Act June 20, 1939, substituted provisions setting
    forth criteria for determining nonapplicability of disqualification
    provided in subsec. (a)(iii) of this section, for provisions
    setting forth criteria for determining nonapplicability of
    disqualification provided in subsec. (a)(v) of this section.
      Subsecs. (c) to (e). Act June 20, 1939, substituted references to
    subsec. (a)(ii) of this section for references to subsec. (a)(iii)
    or (iv) of this section.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 98-76 applicable to compensation paid for
    services rendered after Dec. 31, 1983, see section 411(b) of Pub.
    L. 98-76, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-445 effective Jan. 1, 1975, see section
    603 of Pub. L. 93-445, set out as a note under section 402 of Title
    42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by section 204(a) of Pub. L. 90-257 effective with
    respect to calendar days in benefit years beginning after June 30,
    1968, and amendment by section 204(b) of Pub. L. 90-257 effective
    with respect to voluntary leaving of work (within the meaning of
    subsec. (a-2)(i) this section) after February 15, 1968, see section
    208 of Pub. L. 90-257, set out as a note under section 352 of this
    title.

                     EFFECTIVE DATE OF 1963 AMENDMENT                 
      Section 302(b) of Pub. L. 88-133 provided that: "The amendment
    made by subsection (a) [amending this section] shall be effective
    only with respect to an employee who leaves work voluntarily after
    the date of enactment of this Act [Oct. 5, 1963]."

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Amendment by Pub. L. 86-28 effective with respect to benefits
    accruing in general benefit years which begin after the benefit
    year ending June 30, 1958, and in extended benefit periods which
    begin after Dec. 31, 1957, see section 309 of Pub. L. 86-28, set
    out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-927 effective with respect to days in
    benefit years after the benefit year ending on June 30, 1958, see
    section 207(a) of Pub. L. 85-927, set out as a note under section
    351 of this title.

                     EFFECTIVE DATE OF 1951 AMENDMENT                 
      Amendment by act Oct. 30, 1951, effective with respect to
    registration periods beginning on and after Jan. 1, 1952, see
    section 28 of act Oct. 30, 1951, set out as a note under section
    351 of this title.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective July 1, 1947, see
    section 403 of act July 31, 1946, set out as a note under section
    352 of this title.

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, set out as a note under section 351 of this
    title.

-FOOTNOTE-               

    (!1) So in original. The semicolon probably should be a period.

-End-

-CITE-
    45 USC Sec. 355                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 355. Claims for benefits

-STATUTE-
    (a) Publication of Board's regulations
      Claims for benefits and appeals from determinations with respect
    thereto shall be made in accordance with such regulations as the
    Board shall prescribe. Each employer shall post and maintain, in
    places readily accessible to employees in his service, such printed
    statements concerning such regulations as the Board supplies to him
    for such purpose, and shall keep available to his employees copies
    of such printed statements. Such printed statements shall be
    supplied by the Board to each employer without cost to him.
    (b) Findings, hearings, investigations, etc., by Board
      The Board is authorized and directed to make findings of fact
    with respect to any claim for benefits and to make decisions as to
    the right of any claimant to benefits. The Board is further
    authorized to hold such hearings, to conduct such investigations
    and other proceedings, and to establish, by regulations or
    otherwise, such procedures as it may deem necessary or proper for
    the determination of a right to benefits. When a claim for benefits
    is filed with the Board, the Board shall provide notice of such
    claim to the claimant's base-year employer or employers and afford
    such employer or employers an opportunity to submit information
    relevant to the claim before making an initial determination on the
    claim. When the Board initially determines to pay benefits to a
    claimant under this chapter, the Board shall provide notice of such
    determination to the claimant's base-year employer or employers.
    (c) Hearing and review of decisions on claims
      (1) Each qualified employee whose claim for benefits has been
    denied in whole or in part upon an initial determination with
    respect thereto upon a basis other than one which is reviewable
    pursuant to one of the succeeding paragraphs of this subsection,
    shall be granted an opportunity for a fair hearing thereon before a
    referee or such other reviewing body as the Board may establish or
    assign thereto. In any such case the Board or the person or
    reviewing body so established or assigned shall, by publication or
    otherwise, notify all parties properly interested of their right to
    participate in the hearing and of the time and place of the
    hearing.
      (2) Any claimant whose claim for benefits has been denied in an
    initial determination with respect thereto upon the basis of his
    not being a qualified employee, and any claimant who contends that
    under an initial determination of his claim he has been awarded
    benefits at less than the proper rate, may appeal to the Board for
    the review of such determination. Thereupon the Board shall review
    the determination and for such review may designate one of its
    officers or employees to receive evidence and to report to the
    Board thereon together with recommendations. In any such case the
    Board or the person so designated shall, by publication or
    otherwise, notify all parties properly interested of their right to
    participate in the proceeding and, if a hearing is to be held, of
    the time and place of the hearing. At the request of any party
    properly interested the Board shall provide for a hearing, and may
    provide for a hearing on its own motion. The Board shall prescribe
    regulations governing the appeals provided for in this paragraph
    and for decisions upon such appeal.
      (3) Any base-year employer of a claimant whose claim for benefits
    has been granted in whole or in part, either in an initial
    determination with respect thereto or in a determination after a
    hearing pursuant to paragraph (1), and who contends that the
    determination is erroneous for a reason or reasons other than a
    reason that is reviewable under paragraph (4), may appeal to the
    Board for review of such determination. Despite such an appeal, the
    benefits awarded shall be paid to such claimant, subject to
    recovery by the Board if and to the extent found on the appeal to
    have been erroneously awarded. The Board shall take such action as
    is appropriate to recover the amount of such benefits including if
    feasible adjustment in subsequent payments pursuant to the first
    two paragraphs of section 352(d) of this title. Upon an appeal, the
    Board shall review the determination appealed from and for such
    review may designate one of its officers or employees to receive
    evidence and report to the Board thereof together with
    recommendations. In any such case the Board or the person so
    designated shall, by publication or otherwise, notify all parties
    properly interested of their right to participate in the proceeding
    and, if a hearing is to be held, of the time and place of the
    hearing. At the request of any party properly interested the Board
    shall provide for a hearing, and may provide for a hearing on its
    own motion. The Board shall prescribe regulations governing the
    appeals provided for in this paragraph and for decisions upon such
    appeal.
      (4) In any case in which benefits are awarded to a claimant in
    whole or in part upon the basis of pay earned in the service of a
    person or company found by the Board to be an employer as defined
    in this chapter but which denies that it is such an employer, such
    benefits awarded on such basis shall be paid to such claimant
    subject to a right of recovery of such benefits. The Board shall
    thereupon designate one of its officers or employees to receive
    evidence and to report to the Board on whether such benefits should
    be repaid. The Board may also designate one of its officers or
    employees to receive evidence and report to the Board whether or
    not any person or company is entitled to a refund of contributions
    or should be required to pay contributions under this chapter,
    regardless of whether or not any claims for benefits will have been
    filed upon the basis of service in the employ of such person or
    company, and shall follow such procedure if contributions are
    assessed and payment is refused or payment is made and a refund
    claimed upon the basis that such person or company is or will not
    have been liable for such contributions. In any such case the Board
    or the person so designated shall, by publication or otherwise,
    notify all parties properly interested of their right to
    participate in the proceeding and, if a hearing is to be held, of
    the time and place of the hearing. At the request of any party
    properly interested the Board shall provide for a hearing, and may
    provide for a hearing on its own motion. The Board shall prescribe
    regulations governing the proceedings provided for in this
    paragraph and for decisions upon such proceedings.
      (5) Final decision of the Board in the cases provided for in the
    preceding three paragraphs shall be communicated to the claimant
    and to the other interested parties within fifteen days after it is
    made. Any properly interested party notified, as hereinabove
    provided, of his right to participate in the proceedings may obtain
    a review of any such decision by which he claims to be aggrieved or
    the determination of any issue therein in the manner provided in
    subsection (f) of this section with respect to the review of the
    Board's decisions upon claims for benefits and subject to all
    provisions of law applicable to the review of such decisions.
    Subject only to such review, the decision of the Board upon all
    issues determined in such decision shall be final and conclusive
    for all purposes and shall conclusively establish all rights and
    obligations, arising under this chapter, of every party notified as
    hereinabove provided of his right to participate in the
    proceedings.
      (6) For purposes of this subsection and subsections (d) and (f)
    of this section, any base-year employer of the claimant is a
    properly interested party.
      (7) Any issue determinable pursuant to this subsection and
    subsection (f) of this section shall not be determined in any
    manner other than pursuant to this subsection and subsection (f) of
    this section.
    (d) Decisions of reviewing bodies; review and finality
      The Board shall prescribe regulations governing the filing of
    cases with and the decision of cases by reviewing bodies, and the
    review of such decisions. The Board may provide for intermediate
    reviews of such decisions by such bodies as the Board may establish
    or assign thereto. The Board may (i) on its own motion review a
    decision of an intermediate reviewing body on the basis of the
    evidence previously submitted in such case, and may direct the
    taking of additional evidence, or (ii) permit such parties as it
    finds properly interested in the proceedings to take appeals to the
    Board. Unless a review or an appeal is had pursuant to this
    subsection, the decision of an intermediate reviewing body shall,
    subject to such regulations as the Board may prescribe, be deemed
    to be the final decision of the Board.
    (e) Application of rules of evidence in law and equity; notice of
      findings
      In any proceeding other than a court proceeding, the rules of
    evidence prevailing in courts of law or equity shall not be
    controlling, but a full and complete record shall be kept of all
    proceedings and testimony, and the Board's final determination,
    together with its findings of fact and conclusions of law in
    connection therewith, shall be communicated to the parties within
    fifteen days after the date of such final determination.
    (f) Review of final decision of Board by Courts of Appeals; costs
      Any claimant, or any railway labor organization organized in
    accordance with the provisions of the Railway Labor Act [45 U.S.C.
    151 et seq.], of which claimant is a member, or any base-year
    employer of the claimant, or any other party aggrieved by a final
    decision under subsection (c) of this section, may, only after all
    administrative remedies within the Board will have been availed of
    and exhausted, obtain a review of any final decision of the Board
    by filing a petition for review within ninety days after the
    mailing of notice of such decision to the claimant or other party,
    or within such further time as the Board may allow, in the United
    States court of appeals for the circuit in which the claimant or
    other party resides or will have had his principal place of
    business or principal executive office, or in the United States
    Court of Appeals for the Seventh Circuit or in the United States
    Court of Appeals for the District of Columbia. A copy of such
    petition, together with initial process, shall forth-with be served
    upon the Board or any officer designated by it for such purpose. A
    copy of such petition also shall forthwith be served upon any other
    properly interested party, and such party shall be a party to the
    review proceeding. Service may be made upon the Board by registered
    mail addressed to the Chairman. Within thirty days after receipt of
    service, or within such additional time as the court may allow, the
    Board shall file with the court in which such petition has been
    filed the record upon which the findings and decision complained of
    are based, as provided in section 2112 of title 28. Upon the filing
    of such petition the court shall have exclusive jurisdiction of the
    proceeding and of the question determined therein. It shall have
    power to enter a decree affirming, modifying, or reversing the
    decision of the Board, with or without remanding the cause for
    rehearing. The findings of the Board as to the facts, if supported
    by evidence and in the absence of fraud, shall be conclusive. No
    additional evidence shall be received by the court but the court
    may order additional evidence to be taken before the Board, and the
    Board may, after hearing such additional evidence, modify its
    findings of fact and conclusions and file such additional or
    modified findings and conclusions with the court, and the Board
    shall file with the court the additional record. The judgment and
    decree of the court shall be final, subject to review as in equity
    cases.
      An applicant for review of a final decision of the Board
    concerning a claim for benefits shall not be liable for costs,
    including costs of service, or costs of printing records, except
    that costs may be assessed by the court against such applicant if
    the court determines that the proceedings for such review have been
    instituted or continued without reasonable ground.
    (g) Finality of Board decisions
      Findings of fact and conclusions of law of the Board in the
    determination of any claim for benefits or refund, the
    determination of any other matter pursuant to subsection (c) of
    this section, and the determination of the Board that the
    unexpended funds in the account are available for the payment of
    any claim for benefits or refund under this chapter, shall be,
    except as provided in subsection (f) of this section, binding and
    conclusive for all purposes and upon all persons, including the
    Comptroller General and any other administrative or accounting
    officer, employee, or agent of the United States, and shall not be
    subject to review in any manner other than that set forth in
    subsection (f) of this section.
    (h) Benefits payable prior to final decision of Board
      Except as may be otherwise prescribed by regulations of the
    Board, benefits payable with respect to any period prior to the
    date of a final decision of the Board with respect to a claim
    therefor, shall be paid only after such final decision.
    (i) Fees for presenting claims; penalties
      No claimant or other properly interested person claiming benefits
    shall be charged fees of any kind by the Board, its employees or
    representatives, with respect to such claim. Any such claimant or
    other properly interested person may be represented by counsel or
    other duly authorized agent, in any proceeding before the Board or
    its representatives or a court, but no such counsel or agent for a
    claimant shall either charge or receive for such services more than
    an amount approved by the Board or by the court before whom the
    proceedings of the Board are reviewed. Any person who violates any
    provision of this subsection shall be punished by a fine of not
    more than $10,000 or by imprisonment not exceeding one year.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 5, 52 Stat. 1099; Oct. 10, 1940, ch.
    842, Secs. 19, 20, 54 Stat. 1098; July 31, 1946, ch. 709, Secs. 311-
    316, 60 Stat. 738; June 25, 1948, ch. 646, Secs. 1, 32(a), 62
    Stat. 870, 991; May 24, 1949, ch. 139, Sec. 127, 63 Stat. 107; Pub.
    L. 85-791, Sec. 23, Aug. 28, 1958, 72 Stat. 948; Pub. L. 97-35,
    title XI, Sec. 1128(a), Aug. 13, 1981, 95 Stat. 641; Pub. L. 98-
    620, title IV, Sec. 402(47), Nov. 8, 1984, 98 Stat. 3360; Pub. L.
    100-647, title VII, Sec. 7104(a)-(c), Nov. 10, 1988, 102 Stat.
    3771.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railway Labor Act, referred to in subsec. (f), is act May 20,
    1926, ch. 347, 44 Stat. 577, as amended, which is classified
    principally to chapter 8 (Sec. 151 et seq.) of this title. For
    complete classification of this Act to the Code, see section 151 of
    this title and Tables.

-COD-
                               CODIFICATION                           
      In subsec. (f), "Courts of Appeals", "United States court of
    appeals for the circuit", "United States Court of Appeals for the
    Seventh Circuit" substituted for "Circuit Courts of Appeals",
    "United States circuit court of appeals for the circuit", and
    "United States Circuit Court of Appeals for the Seventh Circuit",
    respectively, on authority of act June 25, 1948, Sec. 32(a), as
    amended by act May 24, 1949, Sec. 127. "United States Court of
    Appeals for the District of Columbia" substituted for "Court of
    Appeals for the District of Columbia" pursuant to act June 7, 1934,
    ch. 426, 48 Stat. 926.

-MISC1-
                                AMENDMENTS                            
      1988 - Subsec. (b). Pub. L. 100-647, Sec. 7104(a), inserted at
    end "When a claim for benefits is filed with the Board, the Board
    shall provide notice of such claim to the claimant's base-year
    employer or employers and afford such employer or employers an
    opportunity to submit information relevant to the claim before
    making an initial determination on the claim. When the Board
    initially determines to pay benefits to a claimant under this
    chapter, the Board shall provide notice of such determination to
    the claimant's base-year employer or employers."
      Subsec. (c)(1). Pub. L. 100-647, Sec. 7401(b)(1), (2), inserted
    "(1)" after "(c)" and inserted at end "In any such case the Board
    or the person or reviewing body so established or assigned shall,
    by publication or otherwise, notify all parties properly interested
    of their right to participate in the hearing and of the time and
    place of the hearing."
      Subsec. (c)(2). Pub. L. 100-647, Sec. 7104(b)(3), inserted "(2)"
    before "Any claimant whose claim".
      Subsec. (c)(3). Pub. L. 100-647, Sec. 7104(b)(4), added par. (3).
      Subsec. (c)(4). Pub. L. 100-647, Sec. 7104(b)(5), inserted "(4)"
    before "In any case in which".
      Subsec. (c)(5). Pub. L. 100-647, Sec. 7104(b)(6), (7), inserted
    "(5)" before "Final decision of the Board" and substituted
    "preceding three paragraphs" for "preceding two paragraphs".
      Subsec. (c)(6). Pub. L. 100-647, Sec. 7104(b)(8), added par. (6).
      Subsec. (c)(7). Pub. L. 100-647, Sec. 7104(b)(9), inserted "(7)"
    before "Any issue determinable".
      Subsec. (f). Pub. L. 100-647, Sec. 7104(c), inserted "or any base-
    year employer of the claimant," after "member," and inserted after
    second sentence "A copy of such petition also shall forthwith be
    served upon any other properly interested party, and such party
    shall be a party to the review proceeding."
      1984 - Subsec. (f). Pub. L. 98-620 struck out provision requiring
    court to give precedence in adjudication of petition over all other
    civil cases not otherwise entitled by law to precedence.
      1981 - Subsec. (f). Pub. L. 97-35 substituted "Within thirty
    days" for "Within fifteen days".
      1958 - Subsec. (f). Pub. L. 85-791, in fourth sentence, struck
    out "certify and" after "shall" and "a transcript of" after
    "filed", and inserted "as provided in section 2112 of title 28"; in
    fifth sentence, substituted "the filing of such petition" for "such
    filing"; in sixth sentence, struck out "upon the pleadings and
    transcript of the record," after "enter"; and in eighth sentence
    struck out "a transcript of" before "the additional record".
      1946 - Subsec. (c). Act July 31, 1946, Sec. 311, struck out
    provisions for district boards, placing their functions in referees
    or such other reviewing bodies as Board may establish; changed
    third par. to allow Board to determine if a person or company is
    covered by this chapter regardless of whether or not benefit claims
    are pending; and added last par.
      Subsec. (d). Act July 31, 1946, Sec. 312, changed references to
    district boards to refer to reviewing bodies.
      Subsec. (e). Act July 31, 1946, Sec. 313, struck out provisions
    restricting subsection to proceedings on a claim for benefits.
      Subsec. (f). Act July 31, 1946, Sec. 314, changed first sentence
    to provide for review by circuit courts of appeals instead of
    district courts.
      Subsec. (g). Act July 31, 1946, Sec. 315, inserted reference to
    determination of any other matter pursuant to subsec. (c) of this
    section.
      Subsec. (i). Act July 31, 1946, Sec. 316, extended provisions to
    other properly interested persons besides a claimant.
      1940 - Subsec. (c). Act Oct. 10, 1940, substituted provisions
    relating to a fair hearing for each qualified employee for
    provisions relating to a fair hearing for each claimant, and added
    paragraphs relating to review for claimants denied benefits on
    basis of not being a qualified employee or awarded benefits at an
    improper rate, payment of benefits to employees of noncomplying
    employers, and final decisions of Board.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 7104(f) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section and section 362 of this
    title] shall take effect on January 1, 1990."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-620 not applicable to cases pending on
    Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as a note
    under section 1657 of Title 28, Judiciary and Judicial Procedure.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-35 effective Oct. 1, 1981, and applicable
    only with respect to annuities awarded on or after that date, see
    section 1129 of Pub. L. 97-35, set out as a note under section 231
    of this title.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective July 31, 1946, see
    section 401 of act July 31, 1946.

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, set out as a note under section 351 of this
    title.

-End-

-CITE-
    45 USC Sec. 355a                                            01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 355a. Acceptance of claims for benefits

-STATUTE-
      Whenever there is duly tendered to the Board, by any person, any
    claim for unemployment compensation pursuant to the Railroad
    Unemployment Insurance Act [45 U.S.C. 351 et seq.], such claim
    shall be accepted by the Board without delay and appropriate
    administrative action for the allowance or disallowance of such
    claim shall be taken by the Board at the earliest practicable time.

-SOURCE-
    (June 29, 1956, ch. 477, title V, Sec. 501, 70 Stat. 437.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Unemployment Insurance Act, referred to in text, is
    act June 25, 1938, ch. 680, 52 Stat. 1094, as amended, which is
    classified principally to this chapter. For complete classification
    of this Act to the Code, see section 367 of this title and Tables.

-COD-
                               CODIFICATION                           
      Section was enacted as part of act June 29, 1956, popularly known
    as the Departments of Labor, and Health, Education, and Welfare,
    Appropriation Act, 1957, and not as a part of the Railroad
    Unemployment Insurance Act which comprises this chapter.

-MISC1-
                             PRIOR PROVISIONS                         
      Similar provisions were contained in the following prior
    appropriation act: Aug. 1, 1955, ch. 437, title V, Sec. 501, 69
    Stat. 411.

-End-

-CITE-
    45 USC Sec. 356                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 356. Returns of compensation; conclusiveness; failure to make

-STATUTE-
      Employers shall file with the Board, in such manner and at such
    times as the Board by regulations may prescribe, returns of
    compensation of employees, and, if the Board shall so require,
    shall distribute to employees annual statements of compensation:
    Provided, That no returns shall be required of employers which
    would duplicate information contained in similar returns required
    under any other Act of Congress administered by the Board. The
    Board's record of the compensation so returned shall, for the
    purpose of determining eligibility for and the amount of benefits,
    be conclusive as to the amount of compensation paid to an employee
    during the period covered by the return, and the fact that the
    Board's records show that no return was made of the compensation
    claimed to have been paid to an employee during a particular period
    shall, for the purposes of determining eligibility for and the
    amount of benefits, be taken as conclusive that no compensation was
    paid to such employee during that period, unless the error in the
    amount of compensation in the one case, or failure to make or
    record return of the compensation in the other case, is called to
    the attention of the Board within eighteen months after the date on
    which the last return covering any portion of the calendar year
    which includes such period is required to have been made.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 6, 52 Stat. 1101; June 20, 1939, ch.
    227, Sec. 12, 53 Stat. 847; Oct. 10, 1940, ch. 842, Sec. 21, 54
    Stat. 1099; July 31, 1946, ch. 709, Sec. 317, 60 Stat. 739; Pub. L.
    89-700, title II, Sec. 203, Oct. 30, 1966, 80 Stat. 1087.)

-MISC1-
                                AMENDMENTS                            
      1966 - Pub. L. 89-700 struck out provisions which required
    returns of compensation of employees to be under oath.
      1946 - Act July 31, 1946, changed references to compensation
    earned by an employee to refer to compensation paid to an employee.
      1940 - Act Oct. 10, 1940, inserted provisions relating to
    conclusiveness of returns for purpose of determining eligibility
    for and amount of benefits, and struck out requirements that
    returns relate to monthly compensation and that distributed
    statements of compensation be prepared by Board.
      1939 - Act June 20, 1939, struck out requirement that return
    shall be in form required by Board, inserted proviso relating to
    return containing duplicative information, and substituted
    provisions relating to conclusiveness of returns not questioned
    within eighteen months after last return is filed, for provisions
    relating to conclusiveness of returns not questioned within four
    years after last date on which return was required to be made.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective July 31, 1946, see
    section 401 of act July 31, 1946.

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, set out as a note under section 351 of this
    title.

-End-

-CITE-
    45 USC Sec. 357                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 357. Free transportation

-STATUTE-
      It shall not be unlawful for carriers to furnish free
    transportation to employees qualified for benefits or serving
    waiting periods under this chapter.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 7, 52 Stat. 1102.)

-End-

-CITE-
    45 USC Sec. 358                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 358. Contributions

-STATUTE-
    (a) Employer contribution
      (1) In general
        (A) General rule
          (i) Contribution rate generally
            Every employer shall pay a contribution, with respect to
          having employees in his service, equal to the percentage
          determined under subparagraph (B), (C), or (D), whichever is
          applicable, of so much of the compensation paid in any
          calendar month by such employer to any employee as is not in
          excess of the monthly compensation base for that month as
          computed under section 351(i) of this title.
          (ii) Multiple employer limitation
            If compensation is paid to an employee by more than one
          employer in any calendar month - 
              (I) the contributions required by this subsection shall
            not apply to any amount of the aggregate compensation paid
            to such employee by all such employers in such calendar
            month which is in excess of such monthly compensation base;
            and
              (II) each employer (other than a subordinate unit of a
            national-railway-labor-organization employer) shall be
            liable for that portion of the contribution with respect to
            such compensation paid by all such employers which the
            compensation paid by him to such employee bears to the
            total compensation paid in such month by all such employers
            to such employee.

          In the event that the compensation paid by such employers to
          the employee in such month is less than such monthly
          compensation base, each subordinate unit of a national-
          railway-labor-organization employer shall be liable for such
          portion of any additional contribution as the compensation
          paid by such employer to such employee in such month bears to
          the total compensation paid by all such employers to such
          employee in such month.
        (B) Transitional rule
          (i) 1st, 2d, and 3d calendar years
            Except as provided in clause (vi), with respect to
          compensation paid in calendar years 1988, 1989, and 1990, the
          contribution rate shall be 8 percent.
          (ii) 4th calendar year
            With respect to compensation paid in calendar year 1991,
          the contribution rate shall be the smaller of - 
              (I) the maximum contribution limit computed under
            paragraph (20); or
              (II) the percentage computed pursuant to the following
            formula:

                           R =  (2A+B) / 3                       

          (iii) 5th calendar year
            With respect to compensation paid in calendar year 1992,
          the contribution rate shall be the smaller of - 
              (I) the maximum contribution limit computed under
            paragraph (20); or
              (II) the percentage computed pursuant to the following
            formula:
                                                         
                           R = (A+2C) / 3
                           
          (iv) Meaning of symbols
            For purposes of the formulas in clauses (ii) and (iii) - 
              (I) "R" is the applicable contribution rate expressed as
            a percentage for months in the calendar year;
              (II) "A" is the contribution rate determined under clause
            (i);
              (III) "B" is the percentage rate for the employer, as
            determined under subparagraph (C), for calendar year 1991;
            and
              (IV) "C" is the percentage rate for the employer, as
            determined under subparagraph (C), for calendar year 1992.
          (v) Special rule for certain computations
            For purposes of computing B and C in such formulas - 
              (I) the percentage rate computed under subparagraph (C),
            if more than the maximum contribution limit computed under
            paragraph (20) shall not be reduced to that limit; and
              (II) any computations which under subparagraph (C) are to
            be made on the basis of a 4-quarter or a 12-quarter period
            ending on a given June 30 shall be made on the basis of a
            period beginning on January 1, 1990, and ending on that
            June 30, and the amount so computed shall be increased to
            an amount that bears the same ratio to the amount so
            computed as 4 or 12, as appropriate, bears to the number of
            calendar quarters in the period on which the computation
            was based.
          (vi) Special transition rule for public commuter railroads
            With respect to each of calendar years 1989 and 1990, the
          contribution of the National Railroad Passenger Corporation
          and an employer which on November 10, 1988, is a publicly
          funded and publicly operated carrier providing rail commuter
          service shall be equal to the amount of benefits attributable
          to such carrier, plus an amount equal to 0.65 percent of the
          total compensation paid by that employer in that year on
          which that employer's contribution would be based under
          clause (i) if such employer's contribution were determined
          under that clause.
        (C) Experience-rated contributions
          With respect to compensation paid in a calendar year that
        begins after December 31, 1992, the contribution rate for each
        employer shall be determined as follows:
          (i) Step 1
            Compute the employer's benefit ratio as of the preceding
          June 30 to 4 decimal points in accordance with paragraph (2).
          (ii) Step 2
            Subtract the employer's reserve ratio as of the preceding
          June 30 as computed to 4 decimal points in accordance with
          paragraph (4).
          (iii) Step 3
            Subtract the pooled credit ratio for the calendar year, if
          any, as computed to 4 decimal points in accordance with
          paragraph (12).
          (iv) Step 4
            Multiply by 100 the total arrived at under the steps set
          forth in clauses (i) through (iii) so as to obtain a
          percentage rate, which shall be rounded to the nearest 100th
          of 1 percent. If the total arrived at under such steps is 0
          or less than 0, the percentage rate as so computed shall be
          0.
          (v) Step 5
            Add 0.65 to the percentage rate arrived at under clause
          (iv), representing the portion of the employer's contribution
          which is to be deposited to the credit of the fund under
          subsection (i) of this section.
          (vi) Step 6
            Add the surcharge rate for the calendar year, if any, as
          computed under paragraph (14).
          (vii) Step 7
            Add the pooled charge ratio for the calendar year, if any,
          as computed to 4 decimal points under paragraph (13) and
          multiplied by 100.
          (viii) Step 8
            Reduce the precentage (!1) rate computed in accordance with
          the preceding steps to the maximum contribution limit
          computed under paragraph (20), if such rate is higher than
          such limit. The rate computed in accordance with the
          preceding steps, after any reduction under this clause, is
          the contribution rate.

        (D) New-employer contribution rates
          Notwithstanding subparagraphs (B) and (C), the contribution
        rate applicable to a new employer who does not become subject
        to this chapter until after December 31, 1989, shall be
        determined as follows:
          (i) 1st calendar year
            With respect to compensation paid in calendar months before
          the end of the first full calendar year in which the employer
          is subject to this chapter, the contribution rate shall be
          the average contribution rate paid by all employers during
          the 3 calendar years preceding the calendar year before the
          calendar year in which the compensation is paid. The average
          contribution rate shall be determined - 
              (I) by dividing the aggregate contributions paid by all
            employers under this subsection in those 3 calendar years
            by the aggregate compensation with respect to which such
            contributions were paid; and
              (II) by multiplying the resulting ratio as computed to 4
            decimal points by 100.
          (ii) 2d calendar year
            With respect to compensation paid in calendar months in the
          next calendar year, the contribution rate shall be the
          smaller of - 
              (I) the maximum contribution limit computed under
            paragraph (20); or
              (II) the percentage rate computed pursuant to the
            following formula:
                                                                
                            R = ( 2(A2)+B ) / 3                        
    
          (iii) 3d calendar year
            With respect to compensation paid in calendar months in the
          third full calendar year in which the employer is subject to
          the coverage of this chapter, the contribution rate shall be
          the smaller of - 
              (I) the maximum contribution limit computed under
            paragraph (20); or
              (II) the percentage rate computed pursuant to the
            following formula:
                                                              
                           R = (A3+2C) / 3                       
    
          (iv) Subsequent calendar years
            With respect to all calendar months in calendar years
          subsequent to that calendar year, the contribution rate shall
          be determined under subparagraph (C).
          (v) Meaning of symbols
            For purposes of the formulas in clauses (ii) and (iii) - 
              (I) "R" is the applicable contribution rate expressed as
            a percentage for months in the calendar year;
              (II) "A1" is the contribution rate determined under
            clause (i) for such employer's first full calendar year;
              (III) "A2" is the contribution rate which would have been
            determined under clause (i) if the employer's second
            calendar year had been its first full calendar year;
              (IV) "A3" is the contribution rate which would have been
            determined under clause (i) if the employer's third
            calendar year had been such employer's first full calendar
            year;
              (V) "B" is the contribution rate for the employer as
            determined under subparagraph (C) for the employer's second
            full calendar year; and
              (VI) "C" is the contribution rate for the employer as
            determined under subparagraph (C) for the employer's third
            full calendar year.
          (vi) Special rule for certain computations
            For purposes of computing B and C in such formulas - 
              (I) the percentage rate computed under subparagraph (C),
            shall not be reduced under clause (viii) of that
            subparagraph; and
              (II) any computations which under subparagraph (C) are to
            be made on the basis of a 4-quarter or 12-quarter period
            ending on a given June 30 shall be made on the basis of a
            period commencing with the first day of the first calendar
            quarter that begins after the date on which the employer
            first commenced paying compensation subject to this chapter
            and ending on that June 30, and the amount so computed
            shall be increased to an amount that bears the same ratio
            to the amount so computed as 4 or 12, as appropriate, bears
            to the number of calendar quarters in the period on which
            the computation was based.
      (2) Benefit ratio
        An employer's benefit ratio as of any given June 30 shall be
      determined by dividing all benefits charged to the employer under
      paragraph (15) during the 12 calendar quarters ending on such
      June 30 by the employer's 3-year compensation base as of such
      June 30 as computed under paragraph (3).
      (3) 3-year compensation base
        An employer's 3-year compensation base as of any given June 30
      is the aggregate compensation with respect to which contributions
      were paid by the employer under this subsection in the 12
      calendar quarters ending on such June 30.
      (4) Reserve ratio
        An employer's reserve ratio as of any given June 30 shall be
      computed by dividing the employer's reserve balance as of such
      June 30, as computed under paragraph (6), by that employer's 1-
      year compensation base as of such June 30, as computed under
      paragraph (5). The employer's reserve ratio may be either a
      positive or a negative figure, depending upon whether the
      employer's reserve balance is a positive or negative figure.
      (5) 1-year compensation base
        An employer's 1-year compensation base as of any given June 30
      is the aggregate compensation with respect to which contributions
      were paid by the employer under this subsection in the 4 calendar
      quarters ending on such June 30.
      (6) Reserve balance
        An employer's reserve balance as of any given June 30 shall be
      determined by subtracting the employer's cumulative benefit
      balance as of such June 30, computed under paragraph (7), from
      the employer's net cumulative contribution balance as of such
      June 30, computed under paragraph (8). An employer's reserve
      balance may be either positive or negative, depending upon
      whether or not that employer's net cumulative contribution
      balance exceeds the employer's cumulative benefit balance.
      (7) Cumulative benefit balance
        An employer's cumulative benefit balance as of any given June
      30 shall be determined by adding - 
          (A) the net amount of the benefits charged to the employer
        under paragraph (15) on or after January 1, 1990; and
          (B) the cumulative amount of the employer's unallocated
        charges for the same period, if any, as computed under
        paragraph (9).
      (8) Net cumulative contribution balance
        An employer's net cumulative contribution balance as of any
      given June 30 shall be determined as follows:
        (A) Step 1
          Compute the sum of
            (i) all contributions paid by the employer pursuant to this
          subsection;
            (ii) that portion of the tax imposed under section 3321(a)
          of title 26 that is attributable to the surtax rate under
          section 516(b) of the Railroad Unemployment Insurance and
          Retirement Improvement Act of 1988; (!2) and

            (iii) any taxes paid by the employer pursuant to section
          3321(a) of title 26 (after the outstanding balance of loans
          made under section 360(d) of this title before October 1,
          1985, plus interest, have been paid);

        on or after January 1, 1990.
        (B) Step 2
          Subtract an amount equal to the amount of such contributions
        deposited to the credit of the fund under subsection (i) of
        this section.
        (C) Step 3
          Add an amount equal to the aggregate amount by which such
        contributions were reduced in prior calendar years as a result
        of pooled credits, if any, under paragraph (1)(C)(iii).
      (9) Unallocated charge
        An employer's unallocated charge as of any given June 30 is the
      amount that as of such June 30 bears the same ratio to the system
      unallocated charge balance, computed under paragraph (10), as the
      employer's 1-year compensation base, computed under paragraph
      (5), bears to the system compensation base computed under
      paragraph (11).
      (10) System unallocated charge balance
        The system unallocated charge balance as of any given June 30
      shall be determined as follows:
        (A) Step 1
          Compute the aggregate amount of all interest paid by the
        account on loans from the Railroad Retirement Account after
        September 30, 1985, pursuant to section 360(d) of this title,
        during the 4 calendar quarters ending on that June 30.
        (B) Step 2
          Add the aggregate amount of any additions to the system
        unallocated charge balance specified in paragraphs (15) and
        (16), during that period.
        (C) Step 3
          Add the aggregate amount of any other expenditures by the
        account during that period not chargeable to any individual
        employer under paragraph (15) or to the fund under section 361
        of this title.
        (D) Step 4
          Subtract the aggregate amount of all income to the account,
        under section 360(a)(iv) of this title or section 360(a)(vii)
        of this title, during that period.
        (E) Step 5
          Subtract the aggregate amount of all transfers to the
        account, pursuant to section 361(d) of this title, during that
        period.
        (F) Step 6
          Subtract the aggregate amount of all other income and
        receipts of the account, during that period, which are not
        assigned to individual employer balances.
        (G) Step 7
          Subtract the net cumulative contribution balance of each
        employer whose balance has been cancelled pursuant to paragraph
        (16), during that period, calculated as of the date of such
        cancellation.
      (11) System compensation base
        The system compensation base as of any given June 30 shall be
      determined by adding together the amounts of the 1-year
      compensation bases of all employers and employee representatives
      subject to this chapter, computed in accordance with paragraph
      (5), as of such June 30.
      (12) Pooled credit ratio
        The pooled credit ratio, if any, for a calendar year shall be
      determined as follows:
        (A) Step 1
          Compute the balance to the credit of the account as of the
        close of business on the preceding June 30, including any
        amounts in the account attributable to loans made under section
        360(d) of this title before October 1, 1985, but disregarding
        the obligation to repay such loans and interest thereon. In
        determining such balance as of June 30 of any year, so much of
        the balance to the credit of the railroad unemployment
        insurance administration fund as of the close of business on
        such date as is in excess of $6,000,000 shall be deemed to be
        part of the balance to the credit of such account. There will
        be a pooled credit ratio for the calendar year only if that
        balance is in excess of the greater of $250,000,000 or of the
        amount that bears the same ratio to $250,000,000 as the system
        compensation base as of that June 30 bears to the system
        compensation base as of June 30, 1991, as computed in
        accordance with paragraph (11).
        (B) Step 2
          If there is such an excess amount, divide that excess amount
        by the system compensation base as of the June 30 preceding the
        calendar year. The result is the pooled credit ratio for the
        calendar year.
      (13) Pooled charge ratio
        The pooled charge ratio, if any, for a calendar year shall be
      determined as follows:
        (A) Step 1
          With respect to each employer whose contribution rate for
        that calendar year as computed through step 6 under paragraph
        (1)(C) was greater than the maximum contribution limit computed
        under paragraph (20), multiply the employer's 1-year
        compensation base as of the preceding June 30, as computed in
        accordance with paragraph (5), by the difference between - 
            (i) the percentage rate determined under subparagraph (B),
          (C), or (D) of paragraph (1) before the reduction to the
          maximum contribution limit; and
            (ii) the maximum contribution limit.
        (B) Step 2
          Add the amounts arrived at under step 1 so as to obtain an
        aggregate amount for all such employers.
        (C) Step 3
          For each employer whose contribution rate as computed through
        step 3 under paragraph (1)(C) was less than 0, the percentage
        rate by which such employer's rate was raised in order to bring
        that rate to 0 shall be multiplied by that employer's 1-year
        compensation base as of the preceding June 30. Subtract the
        total of the amounts computed under the preceding sentence for
        all employers from the amount arrived at in step 2.
        (D) Step 4
          Divide the aggregate amount arrived at under step 3 by the
        system compensation base as of the preceding June 30 as
        computed under paragraph (11) minus the one-year compensation
        base of those employers whose rates computed through step 6 of
        paragraph (1)(C) exceeded the maximum contribution rate
        computed under paragraph (20). The result is the pooled charge
        ratio for the calendar year.
      (14) Surcharge rate
        The surcharge rate for a calendar year, if any, shall be
      determined as follows:
        (A) Step 1
          Compute the balance to the credit of the account as of the
        close of business on the preceding June 30, including any
        amounts in the account attributable to loans made under section
        360(d) of this title before October 1, 1985, but disregarding
        the obligation to repay such loans and interest thereon. In
        determining such balance as of June 30 of any year, so much of
        the balance to the credit of the railroad unemployment
        insurance administration fund as of the close of business on
        such date as is in excess of $6,000,000 shall be deemed to be
        part of the balance to the credit of such account. There will
        be a surcharge rate for the calendar year only if that balance
        is less than the greater of $100,000,000 or of the amount that
        bears the same ratio to $100,000,000 as the system compensation
        base as of that June 30 bears to the system compensation base
        as of June 30, 1991, as computed in accordance with paragraph
        (11).
        (B) Step 2
          (i) If the balance to the credit of the account is less than
        the greater of the amounts referred to in the 2nd sentence of
        step 1 but is equal to or more than the greater of $50,000,000
        or of the amount that bears the same ratio to $50,000,000 as
        the system compensation base as of that June 30 bears to the
        system compensation base as of June 30, 1991, then the
        surcharge rate for the calendar year shall be 1.5 percent.
          (ii) If the balance to the credit of the account is less than
        the greater of the amounts referred to in the clause (i), but
        greater than or equal to zero, then the surcharge rate for the
        calendar year shall be 2.5 percent.
          (iii) If the balance to the credit of the account is less
        than zero, the surcharge rate for the calendar year shall be
        3.5 percent.
      (15) Chargeable benefits
        (A) In general
          Beginning January 1, 1990, all benefits paid to an employee
        for days of unemployment or days of sickness shall be charged
        to that employee's base year employer by adding amounts equal
        to the amounts of such benefits to the employer's cumulative
        benefit balance except that benefits paid by reason of strikes
        or work stoppages growing out of labor disputes shall not be
        added to the employer's cumulative benefit balance but instead
        shall be added to the system unallocated charge balance.
        (B) Adjustments
          A sum equal to each amount realized in recovery for
        overpayment, erroneous payment, or reimbursement of benefits
        and credited to the account pursuant to section 360(a)(v) or
        360(a)(viii) of this title shall be subtracted from the
        cumulative benefit balances of the employers of the employees
        to whom such an amount was paid as a benefit in the proportion
        to the amount by which each such employer's cumulative benefit
        balance was increased as a result of the payment of the
        benefit.
        (C) Multiple employers
          (i) In general
            All benefits paid to an employee who had more than 1 base-
          year employer shall be charged to the cumulative benefit
          balances of the employee's base year employers - 
              (I) in reverse chronological order of the employee's
            employment with each such employer in the base year if the
            employer at the time of the claim was the last base year
            employer, and the amount charged to each employer shall not
            exceed the compensation paid by that employer to the
            employee in the base year; and
              (II) in all other cases, in the same ratio as the
            compensation paid to such employee by the employer bears to
            the total of such compensation paid to such employees by
            all such employers in the base year.
          (ii) Special rule for employer with cancelled balances
            All benefits chargeable under this subparagraph to an
          employer for which the Board has cancelled balances under
          paragraph (16) shall be added to the system unallocated
          charge balance.
      (16) Defunct employer
        Whenever the Board determines, pursuant to such regulations as
      the Board may prescribe, that an employer has permanently ceased
      to pay compensation with respect to which contributions are
      payable pursuant to this subsection, the Board shall, effective
      on the date of the Board's determination, transfer the employer's
      net cumulative contribution balance as a subtraction from, and
      cumulative benefit balance as an addition to, the system
      unallocated charge balance and cancel all other accumulations of
      the employer.
      (17) Individual employer record
        (A) In general
          As of January 1, 1990, the Board shall commence maintaining
        an individual employer record with respect to each employer,
        and the records necessary to determine pooled charges, pooled
        credits and unallocated charge balances for the system.
        Whenever a new employer begins paying compensation with respect
        to which contributions are payable pursuant to this subsection,
        the Board shall establish and maintain an individual employer
        record for such employer.
        (B) Definition
          As used in this paragraph, the term "individual employer
        record" means a record of an individual employer's benefit
        ratio, reserve ratio, 1-year compensation base, 3-year
        compensation base, unallocated charge, reserve balance, net
        cumulative contribution balance, and cumulative benefit
        balance.
      (18) Joint employer records
        Pursuant to regulations prescribed by the Board, the Board may
      allow 2 or more employers, upon application, to establish and
      maintain, or to discontinue, a joint individual employer record
      for such employers as though such joint record constituted a
      single employer's individual employer record.
      (19) Mergers, consolidations, or other changes in employer
        identity
        (A) With other employers
          In the event of a merger, consolidation, unification, or
        reorganization in which an employer combines with another
        employer and the combination entails no partitioning of the
        property of the employer, the individual employer records of
        the 2 employers shall be combined into a joint individual
        employer record if the parties request such joint treatment
        pursuant to paragraph (18) or if the Board otherwise
        determines, pursuant to regulations prescribed by the Board,
        that such joint treatment is desirable.
        (B) With nonemployers
          In the event of a merger, consolidation, unification, or
        reorganization in which an employer combines with another
        entity that is not an employer, the employer's individual
        employer record shall attach to the combined entity.
        (C) Sale of assets
          In the event property of an employer is sold or transferred
        to another employer or other entity, or is partitioned among 2
        or more employers or entities, the cumulative benefit balance,
        net cumulative contribution balance, 1-year compensation base,
        and 3-year compensation base of the employer shall be prorated
        among the employers which receive the property, including any
        entities which become employers by virtue of such transfer or
        partition, in such equitable manner as the Board by regulation
        shall prescribe.
        (D) Reincorporation
          The cumulative benefit balance, net cumulative contribution
        balance, 1-year compensation base, and 3-year compensation base
        of an employer that reincorporates or otherwise alters its
        corporate identity in a transaction not involving a merger,
        consolidation, or unification shall attach to the
        reincorporated or altered entity.
        (E) Abandonment
          If an employer abandons property or discontinues service but
        continues to operate as an employer, the employer's individual
        employer record shall continue to be calculated as provided in
        this subsection without retroactive adjustment.
      (20) Maximum contribution limit
        The maximum contribution limit with respect to a calendar year
      is 12 percent, unless a 3.5 percent surcharge under paragraph
      (14) is in effect with respect to that calendar year. If such a
      surcharge is in effect the maximum contribution limit with
      respect to that calendar year is 12.5 percent.
      (21) Special rules for certain computations under paragraph
        (1)(C)
        (A) Any computation that is to be made under paragraph (1)(C)
      on the basis of a 12-quarter period ending on a given June 30
      shall be made on the basis of a period - 
          (i) beginning on the later of - 
            (I) January 1, 1990;
            (II) the first day of the first calendar quarter that
          begins after the date on which the employer first began to
          pay compensation subject to this chapter; or
            (III) July 1 of the third calendar year preceding that June
          30; and

          (ii) ending on that June 30.

        (B) The amount computed under subparagraph (A) shall be
      increased to an amount that bears the same ratio to the amount so
      computed as 12 bears to the number of calendar quarters on which
      the computation is based.
    (b) Employee representative contribution
      Each employee representative shall pay a contribution with
    respect to so much of the compensation paid to him for services
    performed as an employee representative as is not in excess of the
    monthly compensation base computed in accordance with section
    351(i) of this title, at a rate which shall be determined under
    subsection (a) of this section in the same manner and with the same
    effect as if the employee organization by which such employee
    representative is employed were an employer as defined in this
    chapter.
    (c) Board proclamation of balance
      (1) In general
        Not later than October 15, 1990, and October 15 of each year
      thereafter the Board shall proclaim - 
          (A) the balance to the credit of the account as of the
        preceding June 30 for purposes of paragraphs (12) and (14) of
        subsection (a) of this section;
          (B) the balance of any advances to the account under section
        360(d) of this title after September 30, 1985, that has not
        been repaid with interest as provided in such section as of
        September 30 of that year;
          (C) the system compensation base as of that June 30 as
        computed in accordance with paragraph (11) of that subsection;
          (D) the system unallocated charge balance as of that June 30,
        as computed in accordance with paragraph (10) of that
        subsection; and
          (E) the pooled credit ratio, the pooled charge ratio, and the
        surcharge rate, if any, as determined under paragraph (12),
        (13), or (14) of that subsection and applicable in the
        following calendar year.
      (2) Publication of notice
        As soon as is practicable after such proclamation, the Board
      shall publish notice in the Federal Register of the amounts so
      determined and proclaimed.
    (d) Notifications by Board
      (1) Not later than the last day of any calendar quarter that
    begins after March 31, 1990, the Board shall notify each employer
    and employee representative of its net cumulative contribution
    balance and cumulative benefit balance as of the end of the
    preceding calendar quarter, as computed in accordance with
    paragraphs (7) and (8) of subsection (a) of this section as of the
    last day of such preceding calendar quarter rather than as of a
    given June 30 if such last day is not a June 30.
      (2) Not later than October 15, 1990, and October 15 of each year
    thereafter, the Board shall notify each employer and employee
    representative of its benefit ratio, reserve ratio, 1-year
    compensation base, 3-year compensation base, unallocated charge,
    and reserve balance as of the preceding June 30 as computed in
    accordance with paragraphs (2), (3), (4), (5), (6), and (9) of
    subsection (a) of this section, and of the contribution rate
    applicable to the employer or employee representative in the
    following calendar year as computed under paragraphs (1)(B), (C),
    or (D) of that subsection.
    (e) Information to verify accuracy to be made available
      Notwithstanding any other provision of law, upon request by an
    employer or employee representative, the Board shall make available
    to such employer or employee representative any information
    available to the Board which may be necessary to verify the
    accuracy of a contribution rate determined by the Board to be
    applicable to such employer or employee representative, or of any
    component of that contribution rate including the accuracy of the
    employer's individual employer record, upon payment by such
    employer or employee representative to the Board of the cost
    incurred by the Board in making such information available. The
    amounts so paid to the Board shall be credited to and deposited in
    the fund.
    (f) Fractional parts of a cent
      In the payment of any contribution under this chapter, a
    fractional part of a cent shall be disregarded unless it amounts to
    one-half cent or more, in which case it shall be increased to one
    cent.
    (g) Adjustments for improper payments
      If more or less than the correct amount of the contribution
    required by this section is paid with respect to any compensation,
    then, under regulations prescribed under this chapter by the Board,
    proper adjustments with respect to the contribution shall be made,
    without interest, in connection with subsequent contribution
    payments made under this chapter by the same employer or employee
    representative.
    (h) Refunding overpayment; collecting underpayment
      If more or less than the correct amount of the contribution
    required by this section is paid with respect to any compensation
    and the overpayment or underpayment of the contribution cannot be
    adjusted under subsection (d) of this section, the amount of the
    overpayment shall be refunded from the account, or the amount of
    the underpayment shall be collected, in such manner and at such
    times (subject to the statute of limitations properly applicable
    thereto) as may be prescribed by regulations of the Board.
    (i) Collection and deposit of contributions
      The contributions required by this chapter shall be collected by
    the Board and shall be deposited by it with the Secretary of the
    Treasury of the United States, such part thereof as equals 0.65 per
    centum of the total compensation on which such contributions are
    based to be deposited to the credit of the fund and the balance to
    be deposited to the credit of the account.
    (j) Time for payment; failure to pay promptly
      The contributions required by this chapter shall be collected and
    paid quarterly or at such other times and in such manner and under
    such conditions not inconsistent with this chapter as may be
    prescribed by regulations of the Board, and shall not be deducted,
    in whole or in part, from the compensation of employees in the
    employer's employ. If a contribution required by this chapter is
    not paid when due, there shall be added to the amount payable
    (except in the case of adjustments made in accordance with the
    provisions of this chapter) interest at the rate of 1 per centum
    per month or fraction of a month from the date the contribution
    became due until paid. Any interest collected pursuant to this
    subsection shall be credited to the account.
    (k) Application of other laws; authority of Board
      All provisions of law, including penalties, applicable with
    respect to any tax imposed by the provisions of the Railroad
    Retirement Tax Act [26 U.S.C. 3201 et seq.], insofar as applicable
    and not inconsistent with the provisions of this chapter, shall be
    applicable with respect to the contributions required by this
    chapter: Provided, That all authority and functions conferred by or
    pursuant to such provisions upon any officer or employee of the
    United States, except the authority to institute and prosecute, and
    the function of instituting and prosecuting, criminal proceedings,
    shall, with respect to such contributions, be vested in and
    exercised by the Board or such officers and employees of the Board
    as it may designate therefor. The remedies available under the
    first sentence of this subsection for an employer or employee
    representative who contests the amount of contributions payable by
    him shall also apply with respect to a contention that the
    contribution rate determined by the Board under subsection (a) or
    (b) of this section to be applicable to such employer or employee
    representative is inaccurate or otherwise improper.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 8, 52 Stat. 1102; July 31, 1946, ch.
    709, Sec. 318, 60 Stat. 739; June 23, 1948, ch. 608, Secs. 4, 5(a),
    6, 62 Stat. 577, 578; Aug. 31, 1954, ch. 1164, pt. III, Secs. 305,
    306, 68 Stat. 1042; Pub. L. 85-927, pt. II, Sec. 203, Sept. 6,
    1958, 72 Stat. 1782; Pub. L. 86-28, pt. III, Secs. 306, 307, May
    19, 1959, 73 Stat. 32; Pub. L. 88-133, title III, Secs. 303(a),
    304, Oct. 5, 1963, 77 Stat. 222, 223; Pub. L. 89-700, title II,
    Sec. 204, title III, Sec. 301(i), (ii), Oct. 30, 1966, 80 Stat.
    1087, 1088; Pub. L. 94-92, title I, Sec. 1(g), (h), Aug. 9, 1975,
    89 Stat. 463; Pub. L. 97-35, title XI, Sec. 1128(b), Aug. 13, 1981,
    95 Stat. 641; Pub. L. 98-76, title V, Sec. 503(a), Aug. 12, 1983,
    97 Stat. 440; Pub. L. 100-647, title VII, Secs. 7102(a)-(d),
    7103(a), Nov. 10, 1988, 102 Stat. 3759-3770; Pub. L. 101-322, Sec.
    8(a), July 6, 1990, 104 Stat. 297.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 516(b) of the Railroad Unemployment Insurance and
    Retirement Improvement Act of 1988, referred to in subsec.
    (a)(8)(A)(ii), probably means section 7106(b) of Pub. L. 100-647,
    title VII, Nov. 10, 1988, 102 Stat. 3773, which is set out as a
    note under section 3321 of Title 26, Internal Revenue Code.
      The Railroad Retirement Tax Act, referred to in subsec. (k), is
    act Aug. 16, 1954, ch. 736, Secs. 3201, 3202, 3211, 3212, 3221, and
    3231 to 3233, 68A Stat. 431, as amended, which is classified
    generally to chapter 22 (Sec. 3201 et seq.) of Title 26. For
    complete classification of this Act to the Code, see section 3233
    of Title 26 and Tables.

-MISC1-
                                AMENDMENTS                            
      1990 - Subsec. (a)(1)(B)(vi). Pub. L. 101-322 inserted "the
    National Railroad Passenger Corporation and" after "the
    contribution of".
      1988 - Subsec. (a). Pub. L. 100-647, Sec. 7102(a), added subsec.
    (a) and struck out former subsec. (a) which consisted of two
    undesignated pars.
      Subsec. (b). Pub. L. 100-647, Sec. 7102(b), amended subsec. (b)
    generally. Prior to amendment, subsec. (b) read as follows: "Each
    employee representative shall pay a contribution with respect to so
    much of the compensation paid to him for services performed as an
    employee representative during any month as is not, for any such
    calendar month, in excess of $600, at the rate applicable to
    employers in accordance with subsection (a) of this section. The
    compensation of an employee representative and the contribution
    with respect thereto shall be determined in the same manner and
    with the same effect as if the employee organization by which such
    employee representative is employed were an employer as defined in
    this chapter."
      Subsecs. (c) to (g). Pub. L. 100-647, Sec. 7102(d), added
    subsecs. (c) to (e) and redesignated former subsecs. (c) to (g) as
    (f) to (j), respectively.
      Subsec. (h). Pub. L. 100-647, Sec. 7102(d)(1), redesignated
    former subsec. (e) as (h). Former subsec. (h) redesignated (k).
      Pub. L. 100-647, Sec. 7102(c), inserted at end "The remedies
    available under the first sentence of this subsection for an
    employer or employee representative who contests the amount of
    contributions payable by him shall also apply with respect to a
    contention that the contribution rate determined by the Board under
    subsection (a) or (b) of this section to be applicable to such
    employer or employee representative is inaccurate or otherwise
    improper."
      Subsec. (i). Pub. L. 100-647, Sec. 7103(a), substituted "0.65"
    for "0.5".
      Pub. L. 100-647, Sec. 7102(d)(1), redesignated former subsec. (f)
    as (i).
      Subsecs. (j), (k). Pub. L. 100-647, Sec. 7102(d)(1), redesignated
    former subsecs. (g) and (h) as (j) and (k), respectively.
      1983 - Subsec. (a). Pub. L. 98-79, Sec. 503(a)(1), amended
    provisions preceding table generally. Prior to amendment, such
    provisions read as follows: "Every employer shall pay a
    contribution, with respect to having employees in his service,
    equal to the percentage determined as set forth below of so much of
    the compensation as is not in excess of $300 for any calendar month
    paid by him to any employee for services rendered to him after June
    30, 1939, and before July 1, 1954, and is not in excess of $350 for
    any calendar month paid by him to any employee for services
    rendered to him after June 30, 1954, and before June 1, 1959, and
    is not in excess of $400 for any calendar month paid by him to any
    employee for services rendered to him after May 31, 1959: Provided,
    however, That if compensation is paid to an employee by more than
    one employer with respect to any such calendar month, the
    contributions required by this subsection shall apply to not more
    than $300 for any month before July 1, 1954, and to not more than
    $350 for any month after June 30, 1954, and before June 1, 1959,
    and to not more than $400 for any month after May 31, 1959, of the
    aggregate compensation paid to said employee by all said employers
    with respect to such calendar month, and each employer other than a
    subordinate unit of a national railway-labor-organization employer
    shall be liable for that proportion of the contribution with
    respect to such compensation paid by all such employers which the
    compensation paid by him after December 31, 1946, to the employee
    for services during any calendar month after 1946 bears to the
    total compensation paid by all such employers after December 31,
    1946, to such employee for services rendered during such month; and
    in the event that the compensation so paid by such employers to the
    employee for services rendered during such month is less than $300
    if such month is before July 1, 1954, or less than $350 if such
    month is after June 30, 1954, and before June 1, 1959, or less than
    $400 if such month is after May 31, 1959, each subordinate unit of
    a national railway-labor-organization employer shall be liable for
    such proportion of any additional contribution as the compensation
    paid by such employer after December 31, 1946, to such employee for
    services rendered during such month bears to the total compensation
    paid by all such employers after December 31, 1946, to such
    employee for services rendered during such month:
      "1. With respect to compensation paid prior to January 1, 1948,
    the rate shall be 3 per centum;
      "2. With respect to compensation paid after the month in which
    this chapter was amended in 1959, the rate shall be as follows:".
      Subsec. (b). Pub. L. 98-76, Sec. 503(a)(2), struck out "after
    December 1975" after "during any month", and substituted "$600" for
    "$400".
      1981 - Subsec. (f). Pub. L. 97-35 substituted "equals 0.5 per
    centum" for "equals 0.25 per centum".
      1975 - Subsec. (a). Pub. L. 94-92, Sec. 1(g), substituted table
    reading:

    "$300,000,000 or more                                            0.5
    $200,000,000 or more but less than $300,000,000                  4.0
    $100,000,000 or more but less than $200,000,000                  5.5
    $50,000,000 or more but less than $100,000,000                   7.0
    Less than $50,000,000                                           8.0"
    for prior provisions reading:                                       
    "$450,000,000 or more                                              1
                                                                     1/2
    $400,000,000 or more but less than $450,000,000                    2
    $350,000,000 or more but less than $400,000,000                    2
                                                                     1/2
    $300,000,000 or more but less than $350,000,000                    3
    Less than $300,000,000                                            4"
    --------------------------------------------------------------------

      Subsec. (b). Pub. L. 94-92, Sec. 1(h), substituted "Each employee
    representative shall pay a contribution with respect to so much of
    the compensation paid to him for services performed as an employee
    representative during any month after December 1975 as is not, for
    any such calendar month, in excess of $400, at the rate applicable
    to employers in accordance with subsection (a) of this section."
    for "Each employee representative shall pay, with respect to his
    income, a contribution equal to 4 per centum of so much of the
    compensation of such employee representative as is not in excess of
    $300 for any calendar month, paid to him for services performed as
    an employee representative after June 30, 1939, and before July 1,
    1954, and as is not in excess of $350 paid to him for services
    rendered as an employee representative in any calendar month after
    June 30, 1954, and before June 1, 1959, and as is not in excess of
    $400 paid to him for services rendered as an employee
    representative in any calendar month after May 31, 1959."
      1966 - Subsec. (a). Pub. L. 89-700, Sec. 301(i), (ii),
    substituted "before June 1, 1959" for "before the calendar month
    next following the month in which this Act was amended in 1959",
    and "after May 31, 1959" for "after the month in which this Act was
    so amended".
      Subsec. (b). Pub. L. 89-700, Secs. 204(a), 301(i), (ii),
    increased contribution rate from 3 3/4  per centum to 4 per centum,
    and substituted "before June 1, 1959" for "before the calendar
    month next following the month in which this Act was amended in
    1959", and "after May 31, 1959" for "after the month in which this
    Act was so amended".
      Subsec. (h). Pub. L. 89-700, Sec. 204(b), substituted "the
    provisions of the Railroad Retirement Tax Act" for "section 1800 or
    2700 of title 26, and the provisions of section 3661 of title 26".
      1963 - Subsec. (a). Pub. L. 88-133, Sec. 303(a), increased
    contribution rate in table from 3 3/4  to 4 percent when balance to
    credit of railroad unemployment insurance account as of close of
    business on Sept. 30 of any year is less than $300,000,000.
      Subsec. (f). Pub. L. 88-133, Sec. 304, increased amount of
    contributions to be deposited to credit of fund from 0.2 per centum
    to 0.25 per centum of total compensation on which such
    contributions are based.
      1959 - Subsec. (a). Pub. L. 86-28, Sec. 306, increased earnings
    base from $350 to $400 per month for months after May 1959 for
    purposes of unemployment insurance contributions, and contribution
    rates with respect to compensation paid after May 1959 by 1 percent
    for each of the categories over $300,000,000, by 1 1/4  percent
    when the balance was $250,000,000 or more but less than
    $300,000,000, and by  3/4  of 1 percent where the balance was less
    than $250,000,000.
      Subsec. (b). Pub. L. 86-28, Sec. 307, increased contribution rate
    from 3 to 3 3/4  per centum and maximum amount of compensation for
    which contribution is payable from $350 to $400 for services
    rendered in any calendar month after May 1959.
      1958 - Subsec. (a). Pub. L. 85-927 inserted provision deeming
    balance to credit of fund a part of balance to credit of account.
      1954 - Subsecs. (a), (b). Act Aug. 31, 1954, increased earnings
    base from $300 to $350 per month after June 30, 1954 for purposes
    of unemployment insurance contributions.
      1948 - Subsec. (a). Act June 23, 1948, Secs. 4, 5(a), substituted
    for flat 3 percent contribution rate a sliding scale under which
    tax rate is automatically adjusted in accordance with amount of
    reserves in unemployment insurance account as of close of business
    on Sept. 30 of each year.
      Subsec. (f). Act June 23, 1948, Sec. 6, changed rates of credits
    to account and fund.
      1946 - Subsec. (a). Act July 31, 1946, Sec. 318(a), changed basis
    of contributions from compensation payable during a month to
    compensation paid during the month and inserted provisions relating
    to proration of contributions where one of the employers is a
    railway labor organization.
      Subsec. (h). Act July 31, 1946, Sec. 318(b), substituted
    references to sections of the Internal Revenue Code for references
    to the sections of the Internal Revenue Acts of 1926 and 1934 from
    which they were derived.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 8(b) of Pub. L. 101-322 provided that: "The amendment
    made by subsection (a) [amending this section] shall be effective
    as of January 1, 1989."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 7102(e) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section] shall take effect upon
    the date of the enactment of this Act [Nov. 10, 1988]."
      Section 7103(c) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section and sections 360 and
    361 of this title] shall apply with respect to compensation paid in
    months beginning after September 30, 1988."

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 98-76 applicable to compensation paid for
    services rendered after Dec. 31, 1983, see section 503(c) of Pub.
    L. 98-76, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-35 effective Oct. 1, 1981, and applicable
    only with respect to annuities awarded on or after that date, see
    section 1129 of Pub. L. 97-35, set out as a note under section 231
    of this title.

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Amendment by Pub. L. 94-92 effective with respect to compensation
    paid for services rendered after Dec. 31, 1975, see section 2 of
    Pub. L. 94-92, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1963 AMENDMENT                 
      Section 303(a) of Pub. L. 88-133 provided that the amendment made
    by that section is effective with respect to compensation paid
    after Dec. 31, 1963.
      Section 304 of Pub. L. 88-133 provided that the amendment made by
    that section is effective with respect to contributions collected
    by the Railroad Retirement Board after Dec. 31, 1961.

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Amendment by sections 306(4), (5) and 307(1) of Pub. L. 86-28
    effective first day of calendar month next following May 1959, and
    applicable only with respect to compensation paid for services
    rendered in calendar months after May 1959, see section 309 of Pub.
    L. 86-28, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-927 effective Sept. 6, 1958, except as
    otherwise indicated, see section 207(c) of Pub. L. 85-927, set out
    as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Amendment by act Aug. 31, 1954, effective July 1, 1954, see
    section 401 of act Aug. 31, 1954, set out as a note under section
    351 of this title.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective Jan. 1, 1947, see
    section 402 of act July 31, 1946.

              ADJUSTMENT OR REFUND OF EXCESSIVE CONTRIBUTIONS          
      Section 5(b) of act June 23, 1948, provided that: "Contributions
    paid under subsection (a) of section 8 of the Railroad Unemployment
    Insurance Act, as amended [subsec. (a) of this section], prior to
    the enactment of the foregoing amendment thereof [June 23, 1948]
    which are in excess of those required by said subsection as so
    amended shall be subject to adjustment or refund in accordance with
    the provisions of subsections (d) and (e) of said section 8
    [subsecs. (d) and (e) of this section]."

-FOOTNOTE-
    (!1) So in original. Probably should be "percentage".

    (!2) See References in Text note below.

-End-

-CITE-
    45 USC Sec. 359                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 359. Penalties

-STATUTE-
    (a) Failure to make report or furnish information; false or
      fraudulent statement or claim
      Any officer or agent of an employer, or any employee
    representative, or any employee acting in his own behalf, or any
    person whether or not of the character hereinbefore defined, who
    shall willfully fail or refuse to make any report or furnish any
    information required by the Board in the administration of this
    chapter, or who shall knowingly make or aid in making or cause to
    be made any false or fraudulent statement or report when a
    statement or report is required to be made for the purposes of this
    chapter, or who shall knowingly make or aid in making or cause to
    be made any false or fraudulent statement or claim for the purpose
    of causing benefits or other payment to be made or not to be made
    under this chapter, shall be punished by a fine of not more than
    $10,000 or by imprisonment not exceeding one year, or both.
    (b) Agreement by employee to bear employer's contribution
      Any agreement by an employee to pay all or any portion of the
    contribution required of his employer under this chapter shall be
    void, and it shall be unlawful for any employer, or officer or
    agent of an employer, to make, require, or permit any employee to
    bear all or any portion of such contribution. Any employer, or
    officer or agent of an employer, who violates any provision of this
    subsection shall be punished for each such violation by a fine of
    not more than $10,000 or by imprisonment not exceeding one year, or
    both.
    (c) Punishments not specifically provided
      Any person who violates any provision of this chapter, the
    punishment for which is not otherwise provided, shall be punished
    for each such violation by a fine of not more than $1,000 or by
    imprisonment not exceeding one year, or both.
    (d) Payment and disposition of fines or penalties
      All fines and penalties imposed by a court pursuant to this
    chapter shall be paid to the court and be remitted from time to
    time by order of the judge to the Treasury of the United States to
    be credited to the account.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 9, 52 Stat. 1103.)

-End-

-CITE-
    45 USC Sec. 360                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 360. Railroad unemployment insurance account

-STATUTE-
    (a) Funds constituting account; availability for benefits or
      refunds
      The Secretary of the Treasury shall maintain in the unemployment
    trust fund established pursuant to section 1104 of title 42 an
    account to be known as the railroad unemployment insurance account.
    This account shall consist of (i) such part of all contributions
    collected pursuant to section 358 of this title as is in excess of
    0.65 per centum of the total compensation on which such
    contributions are based, together with all interest collected
    pursuant to section 358(g) (!1) of this title; (ii) all amounts
    transferred or paid into the account pursuant to section 363 or
    section 364 of this title; (iii) all additional amounts
    appropriated to the account in accordance with any provision of
    this chapter or with any provision of law now or hereafter adopted;
    (iv) a proportionate part of the earnings of the unemployment trust
    fund, computed in accordance with the provisions of section 1104(e)
    of title 42; (v) all amounts realized in recoveries for
    overpayments or erroneous payments of benefits; (vi) all amounts
    transferred thereto pursuant to section 361 of this title; (vii)
    all fines or penalties collected pursuant to the provisions of this
    chapter; and (viii) all amounts credited thereto pursuant to
    section 352(f) or section 362(g) of this title. Notwithstanding any
    other provision of law, all moneys credited to the account shall be
    mingled and undivided, and are permanently appropriated to the
    Board to be continuously available to the Board without further
    appropriation, for the payment of benefits and refunds under this
    chapter, and no part thereof shall lapse at any time, or be carried
    to the surplus fund or any other fund.

    (b) Payment of benefits or refunds
      All moneys in the account shall be used solely for the payment of
    the benefits and refunds provided for by this chapter. The Board
    shall, from time to time, certify to the Secretary of the Treasury
    the name and address of each person or company entitled to receive
    benefits or a refund payment under this chapter, the amount of such
    payment, and the time at which it shall be made. Prior to audit or
    settlement by the Government Accountability Office, the Secretary
    of the Treasury, through the Fiscal Service of the Treasury
    Department, shall make payments from the account directly to such
    person or company of the amount of benefits or refund so certified
    by the Board: Provided, however, That if the Board shall so
    request, the Secretary of the Treasury, through the Fiscal Service
    of the Treasury Department, shall transmit benefits payments to the
    Board for distribution by it through employment offices or in such
    other manner as the Board deems proper.
    (c) Annual report to Congress
      The Board shall include in its annual report to Congress a
    statement with respect to the status and operation of the account.
    (d) Transfer and retransfer of funds; interest
      Whenever the Board finds at any time that the balance in the
    railroad unemployment insurance account will be insufficient to pay
    the benefits and refunds which it estimates are due, or will become
    due, under this chapter, it shall request the Secretary of the
    Treasury to transfer from the Railroad Retirement Account to the
    credit of the railroad unemployment insurance account such moneys
    as the Board estimates would be necessary for the payment of such
    benefits and refunds, and the Secretary shall make such transfer.
    Whenever the Board finds that the balance in the railroad
    unemployment insurance account, without regard to the amounts
    transferred pursuant to the next preceding sentence, is sufficient
    to pay such benefits and refunds, it shall request the Secretary of
    the Treasury to retransfer from the railroad unemployment insurance
    account to the credit of the Railroad Retirement Account such
    moneys as in its judgment are not needed for the payment of such
    benefits and refunds, plus interest at a rate for each fiscal year
    equal to the average rate of interest borne by all special
    obligations held by the Railroad Retirement Account on the last day
    of the preceding fiscal year, rounded to the nearest multiple of
    one-eighth of 1 per centum, and the Secretary shall make such
    retransfer. In determining the balance in the railroad unemployment
    insurance account as of September 30 of any year pursuant to
    section 358(a) of this title, any moneys transferred from the
    Railroad Retirement Account to the credit of the railroad
    unemployment insurance account which have not been retransferred as
    of such date from the latter account to the credit of the former,
    plus the interest accrued thereon to that date, shall be
    disregarded.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 10 (less (e)-(g)), 52 Stat. 1104;
    June 20, 1939, ch. 227, Sec. 13, 53 Stat. 848; 1940 Reorg. Plan No.
    III, Sec. 1(a)(1), eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231;
    June 23, 1948, ch. 608, Sec. 7, 62 Stat. 578; Pub. L. 86-28, pt.
    III, Sec. 308(a), May 19, 1959, 73 Stat. 32; Pub. L. 88-133, title
    III, Sec. 305, Oct. 5, 1963, 77 Stat. 223; Pub. L. 89-700, title
    II, Sec. 205, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90-257, title
    II, Sec. 205, Feb. 15, 1968, 82 Stat. 24; Pub. L. 93-445, title IV,
    Sec. 403, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94-92, title I,
    Sec. 1(i), Aug. 9, 1975, 89 Stat. 464; Pub. L. 98-76, title III,
    Sec. 302, Aug. 12, 1983, 97 Stat. 432; Pub. L. 99-107, Sec. 4,
    Sept. 30, 1985, 99 Stat. 479; Pub. L. 99-155, Sec. 2(c), Nov. 14,
    1985, 99 Stat. 814; Pub. L. 99-181, Sec. 3, Dec. 13, 1985, 99 Stat.
    1172; Pub. L. 99-189, Sec. 3, Dec. 18, 1985, 99 Stat. 1184; Pub. L.
    99-272, title XIII, Sec. 13302, Apr. 7, 1986, 100 Stat. 327; Pub.
    L. 100-647, title VII, Sec. 7103(b)(1), Nov. 10, 1988, 102 Stat.
    3770; Pub. L. 108-271, Sec. 8(b), July 7, 2004, 118 Stat. 814.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 358(g) of this title, referred to in subsec. (a), was
    redesignated section 358(j) of this title by Pub. L. 100-647, title
    VII, Sec. 7102(d)(1), Nov. 10, 1988, 102 Stat. 3769.

-COD-
                               CODIFICATION                           
      Section 10(e)-(g) of act June 25, 1938, amended section 1104 of
    Title 42, The Public Health and Welfare.

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (b). Pub. L. 108-271 substituted "Government
    Accountability Office" for "General Accounting Office".
      1988 - Subsec. (a). Pub. L. 100-647 substituted "0.65" for "0.5".
      1986 - Subsec. (d). Pub. L. 99-272 struck out at end "No transfer
    shall be made under this subsection from Railroad Retirement
    Account after December 19, 1985, and no such transfer shall be made
    on or before December 19, 1985, for purposes of paying benefits and
    refunds due after such date."
      1985 - Subsec. (d). Pub. L. 99-189 substituted "December 19,
    1985" for "December 18, 1985" wherever appearing.
      Pub. L. 99-181 substituted "December 18, 1985" for "December 14,
    1985" wherever appearing.
      Pub. L. 99-155 substituted "December 14, 1985" for "November 14,
    1985" wherever appearing.
      Pub. L. 99-107 substituted "November 14, 1985" for "September 30,
    1985" wherever appearing.
      1983 - Subsec. (d). Pub. L. 98-76 inserted provisions that no
    transfer shall be made under this subsection from Railroad
    Retirement Account after September 30, 1985, and no such transfer
    shall be made on or before September 30, 1985, for purposes of
    paying benefits and refunds due after such date.
      1975 - Subsec. (a)(i). Pub. L. 94-92, Sec. 1(i)(1), substituted
    "0.5" for "0.25".
      Subsec. (a)(ii). Pub. L. 94-92, Sec. 1(i)(2), struck out "and
    pursuant to subsection (h)[e] of this section". Congress probably
    intended to strike out internal reference to subsec. (e) of this
    section in view of repeal of subsection by section 403 of Pub. L.
    93-445 and it being last subsection of section.
      1974 - Subsec. (e). Pub. L. 93-445 repealed subsec. (e) which was
    added by Pub. L. 90-257 as subsec. (h) and redesignated (e) for
    purposes of codification, and which provided for annual adjustment
    of account and transfer of funds from Railroad Retirement Account.
      1968 - Subsec. (a)(ii). Pub. L. 90-257 inserted reference to
    amounts transferred or paid into account pursuant to subsec. (e) of
    this section.
      Subsec. (e). Pub. L. 90-257 added subsec. (e) which was subsec.
    (h) in original and was redesignated (e) for purposes of
    codification.
      1966 - Subsec. (a). Pub. L. 89-700 substituted "0.25 per centum"
    for "0.2 per centum".
      1963 - Subsec. (d). Pub. L. 88-133 substituted "a rate for each
    fiscal year equal to the average rate of interest borne by all
    special obligations held by the Railroad Retirement Account on the
    last day of the preceding fiscal year, rounded to the nearest
    multiple of one-eighth of 1 per centum" for "the rate of 3 per
    centum per annum."
      1959 - Subsec. (d). Pub. L. 86-28 substituted provisions
    authorizing Board to request transfer and retransfer of funds for
    provisions which directed Secretary of the Treasury to advance not
    more than $25,000,000 for purpose of paying benefits.
      1948 - Subsec. (a)(i). Act June 23, 1948, changed computation of
    insurance account.
      1939 - Subsec. (a). Act June 20, 1939, substituted "(f)" for
    "(g)".

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 applicable with respect to
    compensation paid in months beginning after Sept. 30, 1988, see
    section 7103(c) of Pub. L. 100-647, set out as a note under section
    358 of this title.

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Amendment by Pub. L. 94-92 effective with respect to compensation
    paid for services rendered after Dec. 31, 1975; and effective Aug.
    9, 1975, respectively, see section 2 of Pub. L. 94-92, set out as a
    note under section 351 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-445 effective Jan. 1, 1975, see section
    603 of Pub. L. 93-445, set out as a note under section 402 of Title
    42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1963 AMENDMENT                 
      Section 305 of Pub. L. 88-133 provided that the amendment made by
    that section is effective after June 30, 1964.

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Section 308(b) of Pub. L. 86-28 provided that: "The amendment
    made by this section [amending this section] shall take effect on
    the date of enactment of this Act [May 19, 1959]."

-TRANS-
                           TRANSFER OF FUNCTIONS                       
      "Fiscal Service" substituted for "Division of Disbursements" in
    two places in subsec. (b) on authority of section 1(a)(1) of Reorg.
    Plan No. III of 1940, eff. June 30, 1940, 5 F.R. 2107, 54 Stat.
    1231, set out in the Appendix to Title 5, Government Organization
    and Employees, which consolidated such division into Fiscal Service
    of Treasury Department. See section 306 of Title 31, Money and
    Finance.

-FOOTNOTE-
    (!1) See References in Text note below.

-End-

-CITE-
    45 USC Sec. 361                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 361. Railroad unemployment insurance administration fund

-STATUTE-
    (a) Maintenance of account; amounts constituting fund
      The Secretary of the Treasury shall maintain in the unemployment
    trust fund established pursuant to section 904 of the Social
    Security Act [42 U.S.C. 1104] an account to be known as the
    railroad unemployment insurance administration fund. This
    unemployment insurance administration fund shall consist of (i)
    such part of all contributions collected pursuant to section 358 of
    this title as equals 0.65 per centum of the total compensation on
    which such contributions are based; (ii) all amounts advanced to
    the fund by the Secretary of the Treasury pursuant to this section;
    (iii) all amounts appropriated by subsection (b) of this section;
    and (iv) such additional amounts as Congress may appropriate for
    expenses necessary or incidental to administering this chapter.
    Such additional amounts are authorized to be appropriated.
    (b) Authorization of appropriations; advance of sums; repayment
      In addition to the other moneys herein provided for expenses
    necessary or incidental to administering this chapter, there is
    appropriated to the fund such amount as the Secretary of the
    Treasury and the Board shall jointly estimate to have been
    collected or to be collectible with respect to the calendar years
    1936, 1937, 1938, and 1939, from employers subject to this chapter,
    under title IX of the Social Security Act, less such amount as the
    Secretary of the Treasury and the Board shall jointly estimate will
    be appropriated or has been appropriated to States or Territories
    pursuant to the Act of Congress approved August 24, 1937 (Public,
    Numbered 353, Seventy-fifth Congress), as proceeds of taxes paid by
    employers pursuant to title IX of the Social Security Act.
      Until the amount appropriated by this subsection is credited to
    the fund, the Secretary of the Treasury is directed to advance to
    the credit of the fund such sums, but not more than $2,000,000, as
    the Board requests for the purpose of financing the costs of
    administering this chapter. Such advance shall be repaid from the
    fund at such time after the amount appropriated by this subsection
    is credited to the fund as the Board by agreement with the
    Secretary of the Treasury may determine, but not later than January
    1, 1940.
    (c) Availability for administrative expenses
      Notwithstanding any other provision of law, all moneys at any
    time credited to the fund are permanently appropriated to the Board
    to be continuously available to the Board without further
    appropriation for any expenses necessary or incidental to
    administering this chapter, including personal services in the
    District of Columbia and elsewhere; travel expenses, including
    expenses of attendance at meetings when authorized by the Board;
    actual transportation expenses and not to exceed $10 per diem to
    cover subsistence and other expenses while in attendance at and en
    route to and from the place to which he is invited, to any person
    other than an employee of the Federal Government who may, from time
    to time, be invited to the city of Washington or elsewhere for
    conference or advisory purposes in furthering the work of the
    Board; when found by the Board to be in the interest of the
    Government, not exceeding 3 per centum, in any fiscal year, of the
    amounts credited during such year to the fund, for engaging persons
    or organizations, by contract or otherwise, for any special
    technical or professional services, determined necessary by the
    Board, including but not restricted to accounting, actuarial,
    statistical, and reporting services, without regard to section 5 of
    title 41 and the provisions of other laws applicable to the
    employment and compensation of officers and employees of the United
    States; services; advertising, postage, telephone, telegraph,
    teletype, and other communication services and tolls; supplies;
    reproducing, photographing, and all other equipment, office
    appliances, and laborsaving devices, including devices for internal
    communication and conveyance; purchase and exchange, operation,
    maintenance and repair of motor-propelled passenger-carrying
    vehicles to be used only for official purposes in the District of
    Columbia and in the field; printing and binding; purchase and
    exchange of law books, books of reference, and directories;
    periodicals, newspapers and press clippings, in such amounts as the
    Board deems necessary, without regard to the provisions of section
    192 of the Revised Statutes; manuscripts and special reports;
    membership fees or dues in organizations which issue publications
    to members only, or to members at a lower price than to others,
    payment for which may be made in advance; rentals, including
    garages, in the District of Columbia or elsewhere; alterations and
    repairs; if found by the Board to be necessary to expedite the
    certification to the Board by the Director of the Office of
    Personnel Management of persons eligible to be employed by the
    Board, and to the extent that the Board finds such expedition
    necessary, meeting the expenses of the Director of the Office of
    Personnel Management in holding examinations for testing the
    fitness of applicants for admission to the classified service for
    employment by the Board pursuant to the second paragraph of section
    362(l) of this title, but not to exceed the additional expenses
    found by the Board to have been incurred by reason of the holding
    of such examinations; and miscellaneous items, including those for
    public instruction and information deemed necessary by the Board:
    Provided, That section 5 of title 41 shall not be construed to
    apply to any purchase or procurement of supplies or services by the
    Board from moneys in the fund when the aggregate amount involved
    does not exceed $300. Determinations of the Board whether the fund
    or an appropriation for the administration of the Railroad
    Retirement Act of 1974 [45 U.S.C. 231 et seq.] is properly
    chargeable with the authorized expenses, or parts thereof, incurred
    in the administration of such Act, or of this chapter, shall be
    binding and conclusive for all purposes and upon all persons,
    including the Comptroller General and any other administrative or
    accounting officer, employee, or agent of the United States and
    shall not be subject to review in any manner.
    (d) Transfer of excess to insurance account
      So much of the balance in the fund as of September 30 of each
    year as is in excess of $6,000,000 shall as of such date be
    transferred from the fund and credited to the account.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 11, 52 Stat. 1105; June 20, 1939, ch.
    227, Secs. 14, 15, 53 Stat. 848; Oct. 10, 1940, ch. 842, Sec. 22,
    54 Stat. 1099; June 23, 1948, ch. 608, Sec. 8, 62 Stat. 578; Pub.
    L. 85-927, pt. II, Sec. 205, Sept. 6, 1958, 72 Stat. 1783; Pub. L.
    89-700, title II, Sec. 205, Oct. 30, 1966, 80 Stat. 1087; Pub. L.
    93-445, title IV, Sec. 404, Oct. 16, 1974, 88 Stat. 1359; Pub. L.
    94-92, title I, Sec. 1(j), Aug. 9, 1975, 89 Stat. 464; Pub. L. 94-
    273, Sec. 2(22), Apr. 21, 1976, 90 Stat. 376; 1978 Reorg. Plan No.
    2, Sec. 102, eff. Jan. 1, 1979, 43 F.R. 36037, 92 Stat. 3783; Pub.
    L. 100-647, title VII, Sec. 7103(b)(2), Nov. 10, 1988, 102 Stat.
    3770.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Social Security Act, referred to in subsec. (b), is act Aug.
    14, 1935, ch. 531, 49 Stat. 620, as amended. Title IX of the Social
    Security Act was formerly classified generally to subchapter IX
    (Sec. 1101 et seq.) of chapter 7 of Title 42, The Public Health and
    Welfare, and, except for section 1104 of Title 42, was omitted from
    the Code pursuant to section 4 of act Feb. 10, 1939, ch. 2, 53
    Stat. 1. For further details, see Prior Provisions note preceding
    section 1101 of Title 42. For complete classification of the Social
    Security Act to the Code, see section 1305 of Title 42 and Tables.
      Act of Congress approved August 24, 1937, referred to in subsec.
    (b), is act Aug. 24, 1937, ch. 755, 50 Stat. 754, which is not
    classified to the Code.
      Section 192 of the Revised Statutes, referred to in subsec. (c),
    which related to expenditures for newspapers and which was
    classified to section 102 of former Title 5, was repealed by act
    Aug. 2, 1946, ch. 744, Sec. 17(a), 60 Stat. 811.
      The Railroad Retirement Act of 1974, referred to in subsec. (c),
    is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-
    445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, which is
    classified generally to subchapter IV (Sec. 231 et seq.) of chapter
    9 of this title. For further details and complete classification of
    this Act to the Code, see Codification note set out preceding
    section 231 of this title, section 231t of this title, and Tables.

-MISC1-
                                AMENDMENTS                            
      1988 - Subsec. (a). Pub. L. 100-647 substituted "0.65" for "0.5".
      1976 - Subsec. (d). Pub. L. 94-273 substituted "September" for
    "June".
      1975 - Subsec. (a)(i). Pub. L. 94-92 substituted "0.5" for
    "0.25".
      1974 - Subsec. (c). Pub. L. 93-445 substituted "Railroad
    Retirement Act of 1974" and "such Act" for "Railroad Retirement Act
    of 1937 and the Railroad Retirement Act of 1935" and "such Acts",
    respectively.
      1966 - Subsec. (a). Pub. L. 89-700 substituted "0.25 per centum"
    for "0.2 per centum".
      1958 - Subsec. (a). Pub. L. 85-927 substituted provisions
    directing Secretary of the Treasury to maintain in unemployment
    trust fund established pursuant to section 1104 of title 42 an
    account to be known as the railroad unemployment insurance
    administration fund, for provisions which established railroad
    unemployment insurance administration fund in Treasury of United
    States.
      1948 - Subsec. (a)(i). Act June 23, 1948, changed computation of
    administration funds.
      1940 - Subsec. (d). Act Oct. 10, 1940, substituted provisions
    relating to transfer of balance remaining in fund in excess of
    $6,000,000, for provisions relating to lapsing of fund, carryovers
    to surplus or other fund, and transfers from fund.
      1939 - Subsec. (b). Act June 20, 1939, Sec. 14, substituted ".
    Such advance shall be repaid from the fund at" for ", including
    personal services in the District of".
      Subsec. (c). Act June 20, 1939, Sec. 15, substituted ", including
    personal services in the District of" for ". Such advance shall be
    repaid from the fund at".

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 applicable with respect to
    compensation paid in months beginning after Sept. 30, 1988, see
    section 7103(c) of Pub. L. 100-647, set out as a note under section
    358 of this title.

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Amendment by Pub. L. 94-92 effective with respect to compensation
    paid for services rendered after Dec. 31, 1975, see section 2 of
    Pub. L. 94-92, set out as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-445 effective Jan. 1, 1975, see section
    603 of Pub. L. 93-445, set out as a note under section 402 of Title
    42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-927 effective Sept. 6, 1958, except as
    otherwise indicated, see section 207(c) of Pub. L. 85-927, set out
    as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, see note set out under section 351 of this
    title.

-TRANS-
                           TRANSFER OF FUNCTIONS                       
      "Director of the Office of Personnel Management" substituted for
    "Civil Service Commission" in subsec. (c), pursuant to Reorg. Plan
    No. 2 of 1978, Sec. 102, 43 F.R. 36037, 92 Stat. 3783, set out
    under section 1101 of Title 5, Government Organization and
    Employees, which transferred functions vested by statute in United
    States Civil Service Commission to Director of Office of Personnel
    Management (except as otherwise specified), effective Jan. 1, 1979,
    as provided by section 1-102 of Ex. Ord. No. 12107, Dec. 28, 1978,
    44 F.R. 1055, set out under section 1101 of Title 5.

-End-

-CITE-
    45 USC Sec. 362                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 362. Duties and powers of Board

-STATUTE-
    (a) Witnesses; subpenas, service, fees, etc.
      For the purpose of any investigation or other proceeding relative
    to the determination of any right to benefits, or relative to any
    other matter within its jurisdiction under this chapter, the Board
    shall have the power to issue subpenas requiring the attendance and
    testimony of witnesses and the production of any evidence,
    documentary or otherwise, that relates to any matter under
    investigation or in question, before the Board or any member,
    employee, or representative thereof. Any member of the Board or any
    of its employees or representatives designated by it may administer
    oaths and affirmations, examine witnesses, and receive evidence.
    Such attendance of witnesses and production of evidence may be
    required from any place in the United States or any Territory or
    possession thereof at any designated place of hearing. All subpenas
    may be served and returned by anyone authorized by the Board in the
    same manner as is now provided by law for the service and return by
    United States marshals of subpenas in suits in equity. Such service
    may also be made by registered mail or by certified mail and in
    such case the return post-office receipt shall be proof of service.
    Witnesses summoned in accordance with this subsection shall be paid
    the same fees and mileage as are paid witnesses in the district
    courts of the United States.
    (b) Enforcement of subpenas by courts; contempts; service of
      orders, writs, or processes
      In case of contumacy by, or refusal to obey a subpena lawfully
    issued to, any person, the Board may invoke the aid of the district
    court of the United States or the United States courts of any
    Territory or possession, where such person is found or resides or
    is otherwise subject to service of process, or the United States
    District Court for the District of Columbia if the investigation or
    proceeding is being carried on in the District of Columbia, or the
    United States District Court for the Northern District of Illinois,
    if the investigation or proceeding is being carried on in the
    Northern District of Illinois, in requiring the attendance and
    testimony of witnesses and the production of evidence. Any such
    court shall issue an order requiring such person to appear before
    the Board or its specified employee or representative at the place
    specified in the subpena of the Board, whether within or without
    the judicial district of the court, there to produce evidence, if
    so ordered, or there to give testimony concerning the matter under
    investigation or in question; and any failure to obey such order of
    the court may be punished by said court as a contempt thereof. All
    orders, writs, and processes in any such proceeding may be served
    in the judicial district of the district court issuing such order,
    writ, or process, except that the orders, writs, and processes of
    the United States District Court for the District of Columbia or of
    the United States District Court for the Northern District of
    Illinois in such proceedings may run and be served anywhere in the
    United States.
    (c) Repealed. Pub. L. 91-452, title II, Sec. 239, Oct. 15, 1970, 84
      Stat. 930
    (d) Information as confidential
      Information obtained by the Board in connection with the
    administration of this chapter shall not be revealed or open to
    inspection nor be published in any manner revealing an employee's
    identity: Provided, however, That (i) the Board may arrange for the
    exchange of any information with governmental agencies engaged in
    functions related to the administration of this chapter; (ii) the
    Board may disclose such information in cases in which the Board
    finds that such disclosure is clearly in furtherance of the
    interest of the employee or his estate; (iii) any claimant of
    benefits under this chapter shall, upon his request, be supplied
    with information from the Board's records pertaining to his claim;
    and (iv) the Board shall disclose to any base-year employer of a
    claimant for benefits any information, including information as to
    the claimant's identity, that is necessary or appropriate to notify
    such employer of the claim for benefits or to full and fair
    participation by such employer in an appeal, hearing, or other
    proceeding relative to the claim pursuant to section 355 of this
    title. Subject to the provisions of this section, the Board may
    furnish such information to any person or organization upon payment
    by such person or organization to the Board of the cost incurred by
    the Board by reason thereof; and the amounts so paid to the Board
    shall be credited to the railroad unemployment insurance
    administration fund established pursuant to section 361(a) of this
    title;
    (e) Certification of claims; authorization of employee to make
      payments; bond
      The Board shall provide for the certification of claims for
    benefits and refunds and may arrange total or partial settlements
    at such times and in such manner as may appear to the Board to be
    expedient. The Board shall designate and authorize one or more of
    its employees to sign vouchers for the payment of benefits and
    refunds under this chapter. Each such employee shall give bond, in
    form and amount fixed by the Board, conditioned upon the faithful
    performance of his duties. The premiums due on such bonds shall be
    paid from the fund and deemed to be a part of the expenses of
    administering this chapter.
    (f) Cooperation with other agencies administering unemployment or
      sickness compensation laws; agreements
      The Board may cooperate with or enter into agreement with the
    appropriate agencies charged with the administration of State,
    Territorial, Federal, or foreign unemployment-compensation or
    sickness laws or employment offices, with respect to
    investigations, the exchange of information and services, the
    establishment, maintenance, and use of free employment service
    facilities, and such other matters as the Board deems expedient in
    connection with the administration of this chapter, and may
    compensate any such agency for services or facilities supplied to
    the Board in connection with the administration of this chapter.
    The Board may enter also into agreements with any such agency,
    pursuant to which any unemployment or sickness benefits provided
    for by this chapter or any other unemployment-compensation or
    sickness law, may be paid through a single agency to persons who
    have, during the period on the basis of which eligibility for and
    duration of benefits is determined under the law administered by
    such agency or under this chapter, or both, performed services
    covered by one or more of such laws, or performed services which
    constitute employment as defined in this chapter: Provided, That
    the Board finds that any such agreement is fair and reasonable as
    to all affected interests.
    (g) Benefits also subject to a State law; mutual reimbursement
      In determining whether an employee has qualified for benefits in
    accordance with section 353 of this title, and in determining the
    amount of benefits to be paid to such employee in accordance with
    section 352(a) and (c) of this title, the Board is authorized to
    consider as employment (and compensation therefor) services for
    hire other than employment (and remuneration therefor) if such
    services for hire are subject to an unemployment or sickness
    compensation law of any State, provided that such State has agreed
    to reimburse the United States such portion of the benefits to be
    paid upon such basis to such employee as the Board deems equitable.
    Any amounts collected pursuant to this paragraph shall be credited
    to the account.
      If a State, in determining whether an employee is eligible for
    unemployment or sickness benefits under an unemployment or sickness
    compensation law of such State, and in determining the amount of
    unemployment or sickness benefits to be paid to such employee
    pursuant to such unemployment or sickness compensation law,
    considers as services for hire (and remuneration therefor) included
    within the provisions of such unemployment or sickness compensation
    law, employment (and compensation therefor), the Board is
    authorized to reimburse such State such portion of such
    unemployment or sickness benefits as the Board deems equitable;
    such reimbursements shall be paid from the account, and are
    included within the meaning of the word "benefits" as used in this
    chapter.
    (h) Assistance from employers and labor organizations; compensation
      The Board may enter into agreements or arrangements with
    employers, organizations of employers, and railway-labor
    organizations which are duly organized in accordance with the
    provisions of the Railway Labor Act [45 U.S.C. 151 et seq.], for
    securing the performance of services or the use of facilities in
    connection with the administration of this chapter, and may
    compensate any such employer or organization therefor upon such
    reasonable basis as the Board shall prescribe, but not to exceed
    the additional expense incurred by such employer or organization by
    reason of the performance of such services or making available the
    use of such facilities pursuant to such agreements or arrangements.
    Such employers and organizations, and persons employed by either of
    them, shall not be subject to section 209 of title 18.
    (i) Free employment offices; registration of unemployed; statements
      of sickness; reemployment
      The Board may establish, maintain, and operate free employment
    offices, and may designate as free employment offices facilities
    maintained by (i) a railway labor organization which is duly
    authorized and designated to represent employees in accordance with
    the Railway Labor Act [45 U.S.C. 151 et seq.], or (ii) any other
    labor organization which has been or may be organized in accordance
    with the provisions of the Railway Labor Act, or (iii) one or more
    employers, or (iv) an organization of employers, or (v) a group of
    such employers and labor organizations, or (vi) a State,
    Territorial, foreign, or the Federal Government. The Board may also
    enter into agreements or arrangements with one or more employers or
    railway labor organizations organized in accordance with the
    provisions of the Railway Labor Act, pursuant to which notice of
    the availability of work and the rights of employees with respect
    to such work under agreements between such employers and railway
    labor organizations may be filed with employment offices and
    pursuant to which employees registered with employment offices may
    be referred to such work.
      The Board shall prescribe a procedure for registration of
    unemployed employees at employment offices. Such procedure for
    registration shall be prescribed with a view to such registration
    affording substantial evidence of the days of unemployment of the
    employees who register. The Board may, when such registration is
    made personally by an employee, accept such registration as initial
    proof of unemployment sufficient to certify for payment a claim for
    benefits.
      The Board shall provide a form or forms for statements of
    sickness and a procedure for the execution and filing thereof. Such
    forms and procedure shall be designated with a view to having such
    statements provide substantial evidence of the days of sickness of
    the employee. Such statements may be executed by any doctor
    (authorized to practice in the State or foreign jurisdiction in
    which he practices his profession) or any officer or supervisory
    employee of a hospital, clinic, group health association, or other
    similar organization, who is qualified under such regulations as
    the Board may prescribe to execute such statements. The Board shall
    issue regulations for the qualification of such persons to execute
    such statements. When so executed by any such person, or, in the
    discretion of the Board, by others designated by the Board
    individually or by groups, they may be accepted as initial proof of
    days of sickness sufficient to certify for payment a claim for
    benefits.
      The regulations of the Board concerning registration at
    employment offices by unemployed persons may provide for group
    registration and reporting, through employers, and need not be
    uniform with respect to different classes of employees.
      The operation of any employment facility operated by the Board
    shall be directed primarily toward the reemployment of employees
    who have theretofore been substantially employed by employers.
    (j) Advisory councils; members' remuneration
      The Board may appoint national or local advisory councils
    composed of equal numbers of representatives of employers,
    representatives of employees, and persons representing the general
    public, for the purpose of discussing problems in connection with
    the administration of this chapter and aiding the Board in
    formulating policies. The members of such councils shall serve
    without remuneration, but shall be reimbursed for any necessary
    traveling and subsistence expenses or on a per diem basis in lieu
    of subsistence expenses.
    (k) Reduction of unemployment; training and reemployment of
      unemployed employees, etc.
      The Board, with the advice and aid of any advisory council
    appointed by it, shall take appropriate steps to reduce and prevent
    unemployment and loss of earnings; to encourage and assist in the
    adoption of practical methods of vocational training, retraining,
    and vocational guidance; to promote the reemployment of unemployed
    employees; and to these ends to carry on and publish the results of
    investigations and research studies.
    (l) Necessary and incidental powers; employees of Board,
      employment, remuneration, civil-service laws, registration of
      unemployed, and detail
      In addition to the powers and duties expressly provided, the
    Board shall have and exercise all the powers and duties necessary
    to administer or incidental to administering this chapter, and in
    connection therewith shall have such of the powers, duties, and
    remedies provided in subdivisions (5), (6), and (9) of section 7(b)
    of the Railroad Retirement Act of 1974 [45 U.S.C. 231f(b)] with
    respect to the administration of the Railroad Retirement Act of
    1974 [45 U.S.C. 231 et seq.], as are not inconsistent with the
    express provisions of this chapter. A person in the employ of the
    Board under section 205 of the Act of Congress approved June 24,
    1937 (50 Stat. 307), shall acquire a competitive classified civil-
    service status if, after recommendation by the Board to the
    Director of the Office of Personnel Management, he shall pass such
    noncompetitive tests of fitness as the Director of the Office of
    Personnel Management may prescribe. A person in the employ of the
    Board on June 30, 1939, and on June 30, 1940, and who has had
    experience in railroad service, shall acquire a competitive
    classified civil-service status if, after recommendation by the
    Board to the Director of the Office of Personnel Management, he
    shall pass such noncompetitive tests of fitness for the position
    for which the Board recommends him as the Director of the Office of
    Personnel Management may prescribe.
      The Board may employ such persons and provide for their
    remuneration and expenses, as may be necessary for the proper
    administration of this chapter. Such persons shall be employed and
    their remuneration prescribed in accordance with the civil-service
    laws and chapter 51 and subchapter III of chapter 53 of title 5:
    Provided, That all positions to which such persons are appointed,
    except one administrative assistant to each member of the Board,
    shall be in and under the competitive civil service and shall not
    be removed or excepted therefrom: Provided, That in the employment
    of such persons the Board shall give preference, as between
    applicants attaining the same grades, to persons who have had
    experience in railroad service, and notwithstanding any other
    provisions of law, rules, or regulations, no other preference shall
    be given or recognized: And provided further, That certification by
    the Director of the Office of Personnel Management of persons for
    appointment to any positions at minimum salaries of $4,600 per
    annum, or less, shall, if the Board so requests, be upon the basis
    of competitive examinations, written, oral, or both, as the Board
    may request: And provided further, That, for the purpose of
    registering unemployed employees who reside in areas in which no
    employer facilities are located, or in which no employer will make
    facilities available for the registration of such employees, the
    Board may, without regard to civil-service laws and chapter 51 and
    subchapter III of chapter 53 of title 5, appoint persons to accept,
    in such areas, registration of such employees and perform services
    incidental thereto and may compensate such persons on a piece-rate
    basis to be determined by the Board. Notwithstanding any other
    provision of law, the Board may detail employees from stations
    outside the District of Columbia to other stations outside the
    District of Columbia or to service in the District of Columbia, and
    may detail employees in the District of Columbia to service outside
    the District of Columbia: Provided, That all details hereunder
    shall be made by specific order and in no case for a period of time
    exceeding one hundred and twenty days. Details so made may, on
    expiration, be renewed from time to time by order of the Board, in
    each particular case, for periods not exceeding one hundred and
    twenty days.
    (m) Delegation of powers
      The Board is authorized to delegate to any member, officer, or
    employee of the Board any of the powers conferred upon the Board by
    this chapter, excluding only the power to prescribe rules and
    regulations.
    (n) Sickness benefits; examinations; information and reports;
      contracts and expenses for examinations
      Any employee claiming, entitled to, or receiving sickness
    benefits under this chapter may be required to take such
    examination, physical, medical, mental, or otherwise, in such
    manner and at such times and by such qualified individuals,
    including medical officers or employees of the United States or a
    State, as the Board may prescribe. The place or places of
    examination shall be reasonably convenient for the employee. No
    sickness benefits shall be payable under this chapter with respect
    to any period during which the employee unreasonably refuses to
    take or willfully obstructs an examination as prescribed by the
    Board.
      Any doctor who renders any attendance, treatment, attention, or
    care, or performs any examination with respect to a sickness of an
    employee, upon which a claim or right to benefits under this
    chapter is based, shall furnish the Board, in such manner and form
    and at such times as the Board by regulations may prescribe,
    information and reports relative thereto and to the condition of
    the employee. An application for sickness benefits under this
    chapter shall contain a waiver of any doctor-patient privilege that
    the employee may have with respect to any sickness period upon
    which such application is based: Provided, That such information
    shall not be disclosed by the Board except in a proceeding relating
    to any claim for benefits by the employee under this chapter.
      The Board may enter into agreements or arrangements with doctors,
    hospitals, clinics, or other persons for securing the examination,
    physical, medical, mental, or otherwise, of employees claiming,
    entitled to, or receiving sickness benefits under this chapter and
    the performance of services or the use of facilities in connection
    with the execution of statements of sickness. The Board may
    compensate any such doctors, hospitals, clinics, or other persons
    upon such reasonable basis as the Board shall prescribe. Such
    doctors, hospitals, clinics, or other persons and persons employed
    by any of them shall not be subject to section 209 of title 18. In
    the event that the Board pays for the physical or mental
    examination of an employee or for the execution of a statement of
    sickness and such employee's claim for benefits is based upon such
    examination or statement, the Board shall deduct from any sickness
    benefits payable to the employee pursuant to such claim such amount
    as, in the judgment of the Board, is a fair and reasonable charge
    for such examination or execution of such statement.
    (o) Liability of third party for sickness; reimbursement of Board
      Benefits payable to an employee with respect to days of sickness
    shall be payable regardless of the liability of any person to pay
    damages for such infirmity. The Board shall be entitled to
    reimbursement from any sum or damages paid or payable to such
    employee or other person through suit, compromise, settlement,
    judgment, or otherwise on account of any liability (other than a
    liability under a health, sickness, accident, or similar insurance
    policy) based upon such infirmity, to the extent that it will have
    paid or will pay benefits for days of sickness resulting from such
    infirmity. Upon notice to the person against whom such right or
    claim exists or is asserted, the Board shall have a lien upon such
    right or claim, any judgment obtained thereunder, and any sum or
    damages paid under such right or claim, to the extent of the amount
    to which the Board is entitled by way of reimbursement.
    (p) Disqualification to execute statements of sickness or receive
      fees
      The Board may, after hearing, disqualify any person from
    executing statements of sickness who, the Board finds, (i) will
    have solicited, or will have employed another to solicit, for
    himself or for another the execution of any such statement, or (ii)
    will have made false or misleading statements to the Board, to any
    employer, or to any employee, in connection with the awarding of
    any benefits under this chapter, or (iii) will have failed to
    submit medical reports and records required by the Board under this
    chapter, or will have failed to submit any other reports, records,
    or information required by the Board in connection with the
    administration of this chapter or any other Act heretofore or
    hereafter administered by the Board, or (iv) will have engaged in
    any malpractice or other professional misconduct. No fees or
    charges of any kind shall accrue to any such person from the Board
    after his disqualification.
    (q) Investigations and research with respect to accidents and
      disabilities
      The Board shall engage in and conduct research projects,
    investigations, and studies with respect to the cause, care, and
    prevention of, and benefits for, accidents and disabilities and
    other subjects deemed by the Board to be related thereto, and shall
    recommend legislation deemed advisable in the light of such
    research projects, investigations, and studies.
    (r) Duty of Board to make certain computations
      (1) Compensation base
        On or before December 1, 1988, and on or before December 1 of
      each year thereafter, the Board shall compute - 
          (A) in accordance with section 351(i) of this title, the
        monthly compensation base which shall be applicable with
        respect to months in the next succeeding calendar year; and
          (B) the amounts described in section 351(k) of this title,
        section 352(c) of this title, section 353 of this title, and
        section 354(a-2)(i)(A) of this title that are related to
        changes in the monthly compensation base.
      (2) Maximum daily benefit rate
        On or before June 1, 1989, and on or before June 1 of each year
      thereafter, the Board shall compute in accordance with section
      352(a)(3) of this title the maximum daily benefit rate which
      shall be applicable with respect to days of unemployment and days
      of sickness in registration periods beginning after June 30 of
      that year.
      (3) Notice in Federal Register and to employers
        Not later than 10 days after each computation made under this
      subsection, the Board shall publish notice in the Federal
      Register and shall notify each employer and employee
      representative of the amount so computed.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 12, 52 Stat. 1107; June 20, 1939, ch.
    227, Sec. 16, 53 Stat. 848; Oct. 10, 1940, ch. 842, Secs. 23, 24,
    54 Stat. 1099; July 31, 1946, ch. 709, Secs. 319-323, 60 Stat. 739,
    740; June 25, 1948, ch. 646, Secs. 1, 32(b), 62 Stat. 878, 895,
    991; May 24, 1949, ch. 139, Sec. 127, 63 Stat. 107; Oct. 28, 1949,
    ch. 782, title II, Sec. 202(29), title XI, Sec. 1106(a), 63 Stat.
    956, 972; Aug. 12, 1955, ch. 869, Sec. 6, 69 Stat. 716; Pub. L. 85-
    927, pt. II, Sec. 206, Sept. 6, 1958, 72 Stat. 1783; Pub. L. 86-
    507, Sec. 1(37), June 11, 1960, 74 Stat. 202; Pub. L. 89-700,
    title II, Sec. 206, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90-257,
    title II, Sec. 206, Feb. 15, 1968, 82 Stat. 25; Pub. L. 91-452,
    title II, Sec. 239, Oct. 15, 1970, 84 Stat. 930; Pub. L. 93-445,
    title IV, Sec. 405, Oct. 16, 1974, 88 Stat. 1359; 1978 Reorg. Plan
    No. 2, Sec. 102, eff. Jan. 1, 1979, 43 F.R. 36037, 92 Stat. 3783;
    Pub. L. 100-647, title VII, Secs. 7101(e), 7104(d), (e), Nov. 10,
    1988, 102 Stat. 3758, 3772.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railway Labor Act, referred to in subsecs. (h) and (i), is
    act May 20, 1926, ch. 347, 44 Stat. 577, as amended, which is
    classified principally to chapter 8 (Sec. 151 et seq.) of this
    title. For complete classification of this Act to the Code, see
    section 151 of this title and Tables.
      The Railroad Retirement Act of 1974, referred to in subsec. (l),
    is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-
    445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, which is
    classified generally to subchapter IV (Sec. 231 et seq.) of chapter
    9 of this title. For further details and complete classification of
    this Act to the Code, see Codification note set out preceding
    section 231 of this title, section 231t of this title, and Tables.
      Section 205 of the Act of Congress approved June 24, 1937 (50
    Stat. 307), referred to in subsec. (l), is section 205 of act June
    24, 1937, ch. 382, 50 Stat. 307, which is not classified to the
    Code.
      The civil-service laws, referred to in subsec. (l), are set forth
    in Title 5, Government Organization and Employees. See,
    particularly, section 3301 et seq. of Title 5.

-COD-
                               CODIFICATION                           
      In subsecs. (h) and (n), "section 209 of title 18" substituted
    for reference to the Act of March 3, 1917, 39 Stat. 1106 (5 U.S.C.
    66) on authority of (1) act June 25, 1948, ch. 645, 62 Stat. 683,
    section 1 of which enacted Title 18, Crimes and Criminal Procedure,
    and which enacted in section 1914 of Title 18 the provisions
    formerly classified to section 66 of former Title 5; and (2)
    section 2 of Pub. L. 87-849, Oct. 23, 1962, 76 Stat. 1126, which
    repealed section 1914 of Title 18 and supplanted it with section
    209, and which provided that exemptions from section 1914 shall be
    deemed exemptions from section 209. For further details, see
    Exemptions note set out under section 203 of Title 18.
      In subsec. (l), "chapter 51 and subchapter III of chapter 53 of
    title 5" substituted for "the Classification Act of 1949, as
    amended" on authority of Pub. L. 89-554, Sec. 7(b), Sept. 6, 1966,
    80 Stat. 631, the first section of which enacted Title 5,
    Government Organization and Employees.
      In penultimate sentence of subsec. (l), following the first word
    "Notwithstanding", the words "the provisions of the Act of June 22,
    1906 (34 Stat. 449), or" have been omitted as obsolete. The
    provisions were enacted as section 3342 of Title 5, Government
    Organization and Employees, by Pub. L. 89-554, Sept. 6, 1966, 80
    Stat. 425. Section 3342 of Title 5 was repealed by Pub. L. 89-762,
    Sec. 1(a), Nov. 5, 1966, 80 Stat. 1312.

-MISC1-
                                AMENDMENTS                            
      1988 - Subsec. (d). Pub. L. 100-647, Sec. 7104(d), added cl.
    (iv).
      Subsec. (n). Pub. L. 100-647, Sec. 7104(e), struck out "court"
    before "proceeding" in proviso of second par.
      Subsec. (r). Pub. L. 100-647, Sec. 7101(e), added subsec. (r).
      1974 - Subsec. (l). Pub. L. 93-445 substituted "subdivisions (5),
    (6), and (9) of section 7(b) of the Railroad Retirement Act of
    1974" for "section 10(b)(4) of the Railroad Retirement Act of
    1937".
      1970 - Subsec. (c). Pub. L. 91-452 struck out subsec. (c) which
    related to immunity from prosecution of any person compelled to
    testify or produce evidence, documentary or otherwise, after
    claiming his privilege against self-incrimination.
      1968 - Subsec. (f). Pub. L. 90-257, Sec. 206(a), struck out
    references to maternity benefits and laws and made changes in
    punctuation and grammar necessitated thereby.
      Subsec. (g). Pub. L. 90-257, Sec. 206(b), struck out references
    to maternity benefits and maternity compensation laws and made
    changes in punctuation and grammar necessitated thereby.
      Subsec. (i). Pub. L. 90-257, Sec. 206(c), struck out provisions
    making reference to maternity sickness and to expected and actual
    date of birth of the child required to be included in report of
    maternity sickness.
      Subsec. (n). Pub. L. 90-257, Sec. 206(d), struck out references
    to maternity benefits and to services of a doctor as to expected
    date of birth of a female employee's child, or the birth of such a
    child.
      1966 - Subsec. (d). Pub. L. 89-700 authorized Board to furnish
    such information to any person or organization upon payment of the
    cost incurred by reason thereof, and requiring amounts so paid to
    Board to be credited to railroad unemployment insurance
    administration fund.
      Subsec. (g). Pub. L. 89-700 substituted "section 353 of this
    title" for "section 353(a) of this title".
      1960 - Subsec. (a). Pub. L. 86-507 inserted "or by certified
    mail" after "registered mail".
      1958 - Subsec. (l). Pub. L. 85-927 struck out "except that the
    Board may fix the salary of a director of unemployment insurance at
    $10,000 per annum" before first proviso in second paragraph, and
    substituted "Classification Act of 1949" for "Classification Act of
    1923", immediately preceding such first proviso, which substitution
    had already been executed in accordance with act Oct. 28, 1949.
      1955 - Subsec. (l). Act Aug. 12, 1955, specifically provided for
    employees of Railroad Retirement Board to be in and under
    competitive civil service.
      1949 - Subsec. (l). Act Oct. 28, 1949, substituted
    "Classification Act of 1949" for "Classification Act of 1923" in
    two places.
      1946 - Subsec. (b). Act July 31, 1946, Sec. 319, inserted
    provisions relating to the District Court of the United States for
    the Northern District of Illinois.
      Subsec. (f). Act July 31, 1946, Sec. 320, inserted references to
    sickness or maternity laws and benefits.
      Subsec. (g). Act July 31, 1946, Sec. 321, inserted references to
    sickness or maternity laws and benefits and struck out phrase
    limiting second paragraph to eligibility with respect to
    unemployment after June 30, 1939.
      Subsec. (i). Act July 31, 1946, Sec. 322, added third par.,
    providing for form, execution and filing of statements of sickness.
      Subsecs. (n) to (q). Act July 31, 1946, Sec. 323, added subsecs.
    (n) to (q).
      1940 - Subsec. (l). Act Oct. 10, 1940, Sec. 22, inserted
    provisions relating to acquisition of competitive classified civil-
    service status by a person in the employ of Board on June 30,
    1939, and June 30, 1940.
      Act Oct. 10, 1940, Sec. 23, inserted provisos relating to
    personnel for registering unemployed employees.
      1939 - Subsec. (g). Act June 20, 1939, inserted ", with respect
    to unemployment after June 30, 1939" after "employee is eligible"
    and struck out "June 30, 1939" after "therefor) after".

-CHANGE-
                              CHANGE OF NAME                          
      Subsec. (b) of this section was amended by act June 25, 1948,
    Sec. 32(b), eff. Sept. 1, 1948, as amended by act May 24, 1949,
    which substituted "United States District Court for the District of
    Columbia" for "District Court of the United States for the District
    of Columbia".
      "United States District Court for the Northern District of
    Illinois" substituted for "District Court of the United States for
    the Northern District of Illinois" in view of act June 25, 1948,
    which states that "There shall be in each judicial district a
    district court which shall be a court of record known as the United
    States District Court for the district", and that "Illinois is
    divided into three judicial districts to be known as the Northern,
    Southern, and Eastern Districts of Illinois." See sections 88 and
    132 of Title 28, Judiciary and Judicial Procedure.

-MISC2-
                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by section 7104(d), (e) of Pub. L. 100-647, effective
    Jan. 1, 1990, see section 7104(f) of Pub. L. 100-647, set out as a
    note under section 355 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-445 effective Jan. 1, 1975, see section
    603 of Pub. L. 93-445, set out as a note under section 402 of Title
    42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-452 effective on sixtieth day following
    Oct. 15, 1970, and not to affect any immunity to which any
    individual is entitled under this section by reason of any
    testimony given before sixtieth day following Oct. 15, 1970, see
    section 260 of Pub. L. 91-452, set out as an Effective Date;
    Savings Provisions note under section 6001 of Title 18, Crimes and
    Criminal Procedure.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by Pub. L. 90-257 effective July 1, 1968, see section
    208 of Pub. L. 90-257, set out as a note under section 352 of this
    title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-927 effective Sept. 6, 1958, except as
    otherwise indicated, see section 207(c) of Pub. L. 85-927, set out
    as a note under section 351 of this title.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective July 31, 1946, see
    section 401 of act July 31, 1946.

                     EFFECTIVE DATE OF 1940 AMENDMENT                 
      For effective date of amendment by act Oct. 10, 1940, see section
    1 of act Oct. 10, 1940, set out as a note under section 351 of this
    title.

                                  REPEALS                              
      Act Oct. 28, 1949, ch. 782, cited as a credit to this section,
    was repealed (subject to a savings clause) by Pub. L. 89-554, Sept.
    6, 1966, Sec. 8, 80 Stat. 632, 655.

-TRANS-
                           TRANSFER OF FUNCTIONS                       
      "Director of the Office of Personnel Management" substituted for
    "Civil Service Commission" in subsec. (l), pursuant to Reorg. Plan
    No. 2 of 1978, Sec. 102, 43 F.R. 36037, 92 Stat. 3783, set out
    under section 1101 of Title 5, Government Organization and
    Employees, which transferred functions vested by statute in United
    States Civil Service Commission to Director of Office of Personnel
    Management (except as otherwise specified), effective Jan. 1, 1979,
    as provided by section 1-102 of Ex. Ord. No. 12107, Dec. 28, 1978,
    44 F.R. 1055, set out under section 1101 of Title 5.

-MISC3-
                     TERMINATION OF ADVISORY COUNCILS                 
      Advisory councils in existence on Jan. 5, 1973, to terminate not
    later than the expiration of the 2-year period following Jan. 5,
    1973, unless, in the case of a council established by the President
    or an officer of the Federal Government, such council is renewed by
    appropriate action prior to the expiration of such 2-year period,
    or in the case of a council established by the Congress, its
    duration is otherwise provided by law. Advisory councils
    established after Jan. 5, 1973, to terminate not later than the
    expiration of the 2-year period beginning on the date of their
    establishment, unless, in the case of a council established by the
    President or an officer of the Federal Government, such council is
    renewed by appropriate action prior to the expiration of such 2-
    year period, or in the case of a council established by the
    Congress, its duration is otherwise provided by law. See sections
    3(2) and 14 of Pub. L. 92-463, Oct. 6, 1972, 86 Stat. 770, 776, set
    out in the Appendix to Title 5, Government Organization and
    Employees.

-TRANS-
                          DELEGATION OF FUNCTIONS                      
      Functions of President under subsec. (l) of this section
    delegated to Chairman of the Railroad Retirement Board by
    Memorandum of President of the United States, Feb. 9, 2005, 70 F.R.
    7631, set out as a note under section 231f of this title.

-MISC4-
               RAILROAD UNEMPLOYMENT COMPENSATION COMMITTEE           
      Pub. L. 98-76, title V, Sec. 504, Aug. 12, 1983, 97 Stat. 441,
    provided that:
      "(a) Representatives of railroad labor and railroad management
    shall jointly establish (and jointly appoint the members of) a
    committee to be known as the 'Railroad Unemployment Compensation
    Committee' (hereinafter in this section referred to as the
    'Committee').
      "(b) The Committee shall consist of five members - 
        "(1) two of whom shall be representatives of railroad labor,
        "(2) two of whom shall be representatives of railroad
      management, and
        "(3) one of whom shall be an individual who shall not be in the
      employment of or pecuniarily or otherwise interested in any
      employer (as defined in section 1 of the Railroad Retirement Act
      of 1974 [45 U.S.C. 231]) or any organization of employees (as
      defined in section 1 of such Act).
      "(c) The Committee shall review all aspects of the unemployment
    and sickness insurance systems provided by the Railroad
    Unemployment Insurance Act [this chapter] including (but not
    limited to) a review of - 
        "(1) benefit levels,
        "(2) experience rating,
        "(3) debt repayment and interest on debt,
        "(4) waiting period for unemployment benefits and qualifying
      requirements, and
        "(5) alternatives to the railroad unemployment insurance system
      such as covering railroad employees under the Federal-State
      unemployment compensation system.
      "(d) Not later than April 1, 1984, the Committee shall submit a
    report to the Congress containing recommendations - 
        "(1) with respect to the review conducted under subsection (c),
      and
        "(2) with respect to the repayment of funds which the railroad
      unemployment insurance system has borrowed from the Railroad
      Retirement Account.
    Any recommendation submitted under paragraph (2) shall contain
    adjustments in contributions and benefits which will enable the
    railroad unemployment compensation system to repay all loans from
    the Railroad Retirement Account before December 31, 2000.
      "(e) The Railroad Retirement Board (and any other department,
    agency, or instrumentality of the Federal Government) is authorized
    to cooperate with, and assist, the Committee (at its request) in
    carrying out its duties by furnishing services, information, data,
    or other material which the Committee determines will be helpful in
    carrying out its duties."

-End-

-CITE-
    45 USC Sec. 363                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 363. Exclusiveness of provisions; transfers from State
      unemployment compensation accounts to railroad unemployment
      insurance account

-STATUTE-
    (a) Omitted
    (b) Effect on State unemployment compensation laws
      By enactment of this chapter the Congress makes exclusive
    provision for the payment of unemployment benefits for unemployment
    occurring after June 30, 1939, and for the payment of sickness
    benefits for sickness periods after June 30, 1947, based upon
    employment (as defined in this chapter). No employee shall have or
    assert any right to unemployment benefits under an unemployment
    compensation law of any State with respect to unemployment
    occurring after June 30, 1939, or to sickness benefits under a
    sickness law of any State with respect to sickness periods
    occurring after June 30, 1947, based upon employment (as defined in
    this chapter). The Congress finds and declares that by virtue of
    the enactment of this chapter, the application of State
    unemployment compensation laws after June 30, 1939 or of State
    sickness laws after June 30, 1947, to such employment, except
    pursuant to section 362(g) of this title, would constitute an undue
    burden upon, and an undue interference with the effective
    regulation of, interstate commerce. In furtherance of such
    determination, after June 30, 1939, the term "person" as used in
    section 1106 of title 42 shall not be construed to include any
    employer (as defined in this chapter) or any person in its employ:
    Provided, That no provision of this chapter shall be construed to
    affect the payment of unemployment benefits with respect to any
    period prior to July 1, 1939, under an unemployment compensation
    law of any State based upon employment performed prior to July 1,
    1939, and prior to such date employment as defined in this chapter
    shall not constitute "Service with respect to which unemployment
    compensation is payable under an [or "service under any"]
    unemployment compensation system [or "plan"] established by an Act
    of Congress" [or "a law of the United States"] or "employment in
    interstate commerce, of an individual who is covered by an
    unemployment compensation system established directly by an Act of
    Congress," or any term of similar import, used in any unemployment
    compensation law of any State.
    (c) Determination of "preliminary amount" for States
      The Social Security Board is directed to determine for each
    State, after agreement with the Railroad Retirement Board, and
    after consultation with such State; the total (hereinafter referred
    to as the "preliminary amount") of (i) the amount remaining as the
    balances of reserve accounts of employers as of June 30, 1939, if
    the unemployment compensation law of such State provides for a type
    of fund known as "Reserve Accounts," plus (ii) if the unemployment
    compensation law of such State provides for a type of fund known as
    "Pooled Fund" or "Pooled Account," that proportion of the balance
    of such fund or account of such State as of June 30, 1939, as the
    amount of taxes or contributions collected from employers and their
    employees prior to July 1, 1939, pursuant to its unemployment
    compensation law and credited to such fund or account bears to all
    such taxes or contributions theretofore collected from all persons
    subject to its unemployment compensation law and credited to such
    fund or account; and the additional amounts (hereinafter referred
    to as the "liquidating amount") of taxes or contributions collected
    from employers and their employees from July 1, 1939 to December
    31, 1939, pursuant to its unemployment compensation law.
    (d) Withholding amounts from certification to States; transfers to
      railroad unemployment compensation account
      The Social Security Board shall withhold from certification to
    the Secretary of the Treasury for payment the amounts determined by
    it pursuant to section 502(a) of title 42 to be necessary for the
    proper administration of each State's unemployment-compensation
    law, until an amount equal to its "preliminary amount" plus
    interest from July 1, 1939, at 2 1/2  per centum per annum on such
    portion thereof as has not been used as the measure for withholding
    certification for payment, has been so withheld from certification
    pursuant to this paragraph: Provided, however, That if a State
    shall, prior to whichever is the later of (i) thirty days after the
    close of the first regular session of its legislature which begins
    after the approval of this chapter, and (ii) July 1, 1939,
    authorize and direct the Secretary of the Treasury to transfer from
    its account in the unemployment trust fund to the railroad
    unemployment insurance account in the unemployment trust fund an
    amount equal to its "preliminary amount", no amount shall be
    withheld from certification for payment to such State pursuant to
    this paragraph.
      The Social Security Board shall withhold from certification to
    the Secretary of the Treasury for payment the amounts determined by
    it pursuant to section 502(a) of title 42 to be necessary for the
    proper administration of each State's unemployment compensation
    law, until an amount equal to its "liquidating amount" plus
    interest from January 1, 1940, at 2 1/2  per centum per annum on
    such portion thereof as has not been used as the measure for
    withholding certification for payment has been so withheld from
    certification pursuant to this paragraph: Provided, however, That
    if a State shall, prior to whichever is the later of (i) thirty
    days after the close of the first regular session of its
    legislature which begins after the approval of this chapter, and
    (ii) January 1, 1940, authorize and direct the Secretary of the
    Treasury to transfer from its account in the unemployment trust
    fund to the railroad unemployment insurance account in the
    unemployment trust fund an amount equal to its "liquidating
    amount", no amount shall be withheld from certification for payment
    to such State pursuant to this paragraph.
      The withholdings from certification directed in each of the
    foregoing paragraphs of this subsection shall begin with respect to
    each State when the Social Security Board finds that such State is
    unable to avail itself of the condition set forth in the proviso
    contained in such paragraph: Provided, however, That if the Social
    Security Board finds with respect to any State that such State (1)
    is unable to avail itself of such conditions solely by reason of
    prohibitions contained in the constitution of such State, as
    determined by a decision of the highest court of such State
    declaring invalid in whole or in part the action of the legislature
    of the State purporting to provide for transfers from the State's
    account in the Unemployment Trust Fund to the railroad unemployment
    insurance account, and (2) for similar reasons is unable to use
    amounts withdrawn from its account in the Unemployment Trust Fund
    for the payment of expenses incurred in the administration of its
    State unemployment compensation law, the Social Security Board
    shall not begin to withhold from certification to the Secretary of
    the Treasury for payment to such State the amounts determined by it
    pursuant to section 502 of title 42 and to certify to the Secretary
    of the Treasury for payment into the railroad unemployment
    insurance account the amount so withheld from such State until July
    1, 1944, or until a date one hundred and eighty days after the
    adjournment of the first session of the legislature of such State
    beginning after July 1, 1942, whichever date is the earlier, and
    then only if the Social Security Board finds that such State had
    not prior thereto effectively authorized and directed the Secretary
    of the Treasury to transfer from such State's account in the
    Unemployment Trust Fund to the railroad unemployment insurance
    account amounts equal to such State's "preliminary amount" and
    "liquidating amount" less such parts thereof, if any, as the State
    may have, within the periods set forth in the provisos contained in
    the first two paragraphs of this subsection, effectively authorized
    and directed the Secretary of the Treasury so to transfer, plus
    interest on such difference, if any, with respect to each amount,
    at 2 1/2  per centum per annum from the date the State's
    "preliminary amount" or "liquidating amount", as the case may be,
    is determined by the Social Security Board; and with respect to any
    such State the amount withheld shall equal the State's "preliminary
    amount" and "liquidating amount" less such parts thereof, if any,
    as the State may have, within the periods set forth in the provisos
    contained in the first two paragraphs of this subsection
    effectively authorized and directed the Secretary of the Treasury
    to transfer, plus interest from July 1, 1939, at 2 1/2  per centum
    per annum on so much of the "preliminary amount" and "liquidating
    amount", as the case may be, as has not been so transferred or has
    not been used as the measure for withholding. An enactment of any
    State legislature providing for the transfer (from the State's
    account in the Unemployment Trust Fund to the railroad unemployment
    insurance account) of all interest earned upon contributions which
    are collected with respect to employment occurring after such
    enactment by such State pursuant to its unemployment compensation
    law and credited to its account in the Unemployment Trust Fund
    (until the total of such transfers equals the amounts which
    otherwise would be required to be withheld from certification under
    this subsection), shall be deemed an effective authorization and
    direction to the Secretary of the Treasury as required by this
    subsection; and for purposes of computing the interest to be so
    transferred, amounts withdrawn by such State from its account in
    the Unemployment Trust Fund after the date of such State enactment
    shall be considered to be first charged against the amounts
    credited to such State's account prior to the date of such State
    enactment: Provided, however, That if at any time after such
    enactment the provision for transfer therein contained for any
    reason fails to be operative to effect the transfers of interest as
    therein prescribed, and such State has not otherwise made an
    effective authorization and direction to the Secretary of the
    Treasury as required by this subsection, the Social Security Board
    shall immediately after such failure or, on the date otherwise
    provided in this subsection for the beginning of withholdings from
    certification, whichever is later, begin to make the withholdings
    from certification provided for in this subsection in the same
    manner and to the same extent as if such enactment by such State
    had not been enacted, except that the amounts of the certifications
    withheld shall be reduced by the total amount, if any, which has
    been transferred from interest pursuant to such enactment.
    (e) Transfers and withdrawals, effect upon social security
      provisions
      The transfers described in the provisos contained in the several
    paragraphs of subsection (d) of this section shall not be deemed to
    constitute a breach of the conditions set forth in sections
    503(a)(5) and 1103(a)(4) of title 42; nor shall the withdrawal by a
    State from its account in the unemployment trust fund of amounts,
    but not to exceed the total amount the Social Security Board shall
    have withheld from certification with respect to such State
    pursuant to subsection (d) of this section, be deemed to constitute
    a breach of the conditions set forth in sections 503(a)(5) and
    1103(a)(4) of title 42, provided the moneys so withdrawn are
    expended solely for expenses which the Social Security Board
    determines to be necessary for the proper administration of such
    State's unemployment compensation law.
    (f) Payments to railroad unemployment insurance account; transfers
      from unemployment trust fund of States
      The Social Security Board is authorized and directed to certify
    to the Secretary of the Treasury for payment, and the Secretary
    shall pay, into the railroad unemployment insurance account, such
    amounts as the Social Security Board withholds from certification
    pursuant to subsection (d) of this section and the appropriations
    authorized in section 501 of title 42 shall be available for
    payments authorized by this subsection. The Secretary shall
    transfer from the account of a State in the unemployment trust fund
    to the railroad unemployment insurance account in the unemployment
    trust fund such amounts as the State authorizes and directs him so
    to transfer pursuant to subsection (d) of this section.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 13(b)-(f), 52 Stat. 1110; June 20,
    1939, ch. 227, Sec. 17, 53 Stat. 848; July 2, 1940, ch. 530, 54
    Stat. 741; June 30, 1942, ch. 463, 56 Stat. 465; July 31, 1946, ch.
    709, Sec. 324, 60 Stat. 741; Pub. L. 90-257, title II, Sec. 207,
    Feb. 15, 1968, 82 Stat. 25.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Sections 1106 and 1103(a)(4) of title 42, referred to in subsecs.
    (b) and (e), respectively, which were in the original references to
    sections 906 and 903(a)(4), respectively, of the Social Security
    Act, as in existence prior to February 10, 1939, were omitted from
    the Code pursuant to section 4 of act Feb. 10, 1939, ch. 2, 53
    Stat. 1, which provided that all laws and parts of laws codified
    into the Internal Revenue Code of 1939, to the extent that they
    related exclusively to internal revenue laws, were repealed. For
    further details, see Prior Provisions note preceding section 1101
    of Title 42, The Public Health and Welfare. For provisions similar
    to sections 1106 and 1103(a)(4), see sections 3305 and 3304,
    respectively, of Title 26, Internal Revenue Code.

-COD-
                               CODIFICATION                           
      Section 13(a) of act June 25, 1938, amended former section 1107
    of Title 42, The Public Health and Welfare. Section 13(g) of act
    June 25, 1938, amended section 503 of Title 42.

-MISC1-
                                AMENDMENTS                            
      1968 - Subsec. (b). Pub. L. 90-257 struck out all references to
    maternity benefits.
      1946 - Subsec. (b). Act July 31, 1946, inserted phrases extending
    provisions of that subsection to State sickness and maternity laws
    and benefits after June 30, 1947.
      1942 - Subsec. (d). Act June 30, 1942, affected provisos in third
    par.
      1940 - Subsec. (d). Act July 2, 1940, affected provisos in third
    par.
      1939 - Subsec. (e). Act June 20, 1939, substituted references to
    unemployment insurance account for references to unemployment
    compensation account wherever appearing.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by Pub. L. 90-257 effective as of July 1, 1968, see
    section 208 of Pub. L. 90-257, set out as a note under section 352
    of this title.

                     EFFECTIVE DATE OF 1946 AMENDMENT                 
      Amendment by act July 31, 1946, effective July 31, 1946, see
    section 401 of act July 31, 1946.

-TRANS-
                           TRANSFER OF FUNCTIONS                       
      Functions of all other officers of Department of Labor and
    functions of all agencies and employees of Department, with
    exception of functions vested by Administrative Procedure Act
    (sections 551 et seq. and 701 et seq. of Title 5, Government
    Organization and Employees) in hearing examiners employed by
    Department, transferred to Secretary of Labor, with power vested in
    him to authorize their performance or performance of any of his
    functions by any officers, agencies, and employees of Department of
    Labor, by Reorg. Plan No. 6 of 1950, Secs. 1, 2, 15 F.R. 3174, 64
    Stat. 1263, set out in the Appendix to Title 5.
      Functions of Federal Security Administrator with respect to
    unemployment compensation transferred to Secretary of Labor by
    Reorg. Plan No. 2 of 1949, Sec. 1, eff. Aug. 19, 1949, 14 F.R.
    5225, 63 Stat. 1065, set out in the Appendix to Title 5. Section 1
    of Reorg. Plan No. 2 of 1949, also provided that functions
    transferred by this section shall be performed by Secretary of
    Labor, or subject to his direction and control, by officers,
    agencies, and employees of Department of Labor as he shall
    designate.
      Social Security Board abolished and its functions and those of
    its chairman transferred to Federal Security Administrator to be
    performed by him or under his direction and control by such
    officers and employees of Federal Security Agency as designated, by
    Reorg. Plan No. 2 of 1946, eff. July 16, 1946, 11 F.R. 7873, 60
    Stat. 1095, set out in the Appendix to Title 5. For transfer of
    personnel, property, records, and funds, see section 12 of the
    Reorganization Plan.

-MISC2-
                 EFFECT OF SOCIAL SECURITY ACT AMENDMENTS             
      Act Aug. 10, 1939, ch. 666, title IX, Sec. 901, 53 Stat. 1399,
    provided as follows: "Except as provided in section 906, no
    provision of this act shall be construed as amending or altering
    the effect of section 13(b), (c), (d), (e), or (f) of the Railroad
    Unemployment Insurance Act [this section]."
      Section 906 of act Aug. 10, 1939, provided as follows: "If the
    Social Security Board finds with respect to any State that the
    first regular session of such State's legislature which began after
    June 25, 1938, and adjourned prior to thirty days after the
    enactment of this act [Aug. 10, 1939] (1) had not made provision to
    authorize and direct the Secretary of the Treasury, prior to thirty
    days after the close of such session or July 1, 1939, whichever
    date is later, to transfer from its account in the Unemployment
    Trust Fund to the railroad unemployment insurance account in the
    Unemployment Trust Fund an amount equal to such State's
    'preliminary amount,' or to authorize and direct the Secretary of
    the Treasury, prior to thirty days after the close of such session
    or January 1, 1940, whichever date is later, to transfer from its
    account in the Unemployment Trust Fund to the railroad unemployment
    insurance account in the Unemployment Trust Fund an amount equal to
    such State's 'liquidating amount,' or both; and (2) had not made
    provision for financing the administration of its unemployment-
    compensation law during the period with respect to which grants
    therefor under section 302 of the Social Security Act [section 502
    of Title 42, The Public Health and Welfare] are required under
    section 13 of the Railroad Unemployment Insurance Act [this
    section] to be withheld by the Social Security Board,
    notwithstanding the provisions of section 13(d) of the Railroad
    Unemployment Insurance Act, the Social Security Board shall not
    begin to withhold from certification to the Secretary of the
    Treasury for payment to such State the amounts determined by it
    pursuant to section 302 of the Social Security Act [section 502 of
    Title 42] and to certify to the Secretary of the Treasury for
    payment into the railroad unemployment-insurance account the amount
    so withheld from such State, as provided in section 13 of the
    Railroad Unemployment Insurance Act [this section], until after the
    thirtieth day after the close of such State's first regular or
    special session of its legislature which begins after the date of
    enactment of this act and after the Social Security Board finds
    that such State had not, by the thirtieth day after the close of
    such legislative session, authorized and directed the Secretary of
    the Treasury to transfer from such State's account in the
    Unemployment Trust Fund to the railroad unemployment insurance
    account in the Unemployment Trust Fund such State's 'preliminary
    amount' plus interest thereon at 2 1/2  per centum per annum from
    the date the amount thereof is determined by the Social Security
    Board, and such State's 'liquidating amount' plus interest thereon
    at 2 1/2  per centum per annum from the date the amount thereof is
    determined by the Social Security Board. Notwithstanding the
    provisions of section 13(e) of the Railroad Unemployment Insurance
    Act [this section], any withdrawal by such State from its account
    in the Unemployment Trust Fund for purposes other than the payment
    of compensation of the whole or any part of amounts so withheld
    from certification with respect to such State pursuant to this act
    shall be deemed to constitute a breach of the conditions set forth
    in sections 303(a)(5) of the Social Security Act [section 503 of
    Title 42] and 1603(a)(4) of the Internal Revenue Code [section 1603
    of former Title 26, Internal Revenue Code of 1939]. The terms
    'preliminary amount' and 'liquidating amount', as used herein,
    shall have the meanings defined in section 13 of the Railroad
    Unemployment Insurance Act [this section]."

                                 KENTUCKY                             
      Act Oct. 26, 1945, ch. 434, 59 Stat. 550, as amended by Reorg.
    Plan No. 2 of 1946, Sec. 4, eff. July 16, 1946, 11 F.R. 7873, 60
    Stat. 1095, provided that $1,260,000 should constitute the total
    amount withheld by the Federal Security Administrator under subsec.
    (d) of this section for payment for the administration of
    Kentucky's Unemployment Compensation Law, KRS 341.010-341.990.

-End-

-CITE-
    45 USC Sec. 363a                                            01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 363a. Refunds of State unemployment contributions by
      employees; amount; application period; definitions

-STATUTE-
      (a) Notwithstanding any other provision of law, in any case where
    an employee amount (as hereinafter defined) was paid from a State
    unemployment fund to the Unemployment Trust Fund, an aggregate
    amount equal thereto shall be paid from the Unemployment Trust
    Fund, as refunds, to employees who paid into the State fund the
    contributions upon which such payment into the Unemployment Trust
    Fund was based, except that in case any such employee is deceased,
    payment shall be made to his estate; and the payment so made in the
    case of any employee shall be in proportion to the contributions
    paid by such employee into the State fund: Provided, That payment
    in any such case shall be made only if application therefor is made
    to the Railroad Retirement Board within two years after August 2,
    1946.
      (b) As used in this section - 
        (1) The term "employee amount" means any amount paid from a
      State unemployment fund to the Unemployment Trust Fund which
      would not have been required to be paid, under the provisions of
      section 363(c) of this title, if said section had not required
      payment of amounts based on contributions collected from
      employees.
        (2) The term "Unemployment Trust Fund" means the fund
      established by section 1104 of title 42.
        (3) The term "employees" has the same meaning as in the
      Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.].

-SOURCE-
    (Aug. 2, 1946, ch. 743, 60 Stat. 806; Aug. 6, 1947, ch. 509, 61
    Stat. 793.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Unemployment Insurance Act, referred to in subsec.
    (b)(3), is act June 25, 1938, ch. 680, 52 Stat. 1094, as amended,
    which is classified principally to this chapter. For complete
    classification of this Act to the Code, see section 367 of this
    title and Tables.

-COD-
                               CODIFICATION                           
      Section was not enacted as a part of the Railroad Unemployment
    Insurance Act which comprises this chapter.

-MISC1-
                                AMENDMENTS                            
      1947 - Subsec. (a). Act Aug. 6, 1947, extended time for
    application for refund from twelve months to two years after Aug.
    2, 1946.

-End-

-CITE-
    45 USC Sec. 364                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 364. District of Columbia account, transfer of funds to
      railroad unemployment insurance account

-STATUTE-
      The Secretary of the Treasury is authorized and directed to
    transfer from the account of the District of Columbia in the
    unemployment trust fund to the railroad unemployment insurance
    account in the unemployment trust fund, an amount equal to the
    "preliminary amount" and an amount equal to the "liquidating
    amount", whenever such amounts, respectively, have been determined,
    with respect to the District of Columbia, pursuant to section 363
    of this title.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 14(b), 52 Stat. 1113.)

-End-

-CITE-
    45 USC Sec. 365                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 365. Omitted

-COD-
                               CODIFICATION                           
      Section, acts June 25, 1938, ch. 680, Sec. 15, 52 Stat. 1113;
    June 20, 1939, ch. 227, Sec. 19, 53 Stat. 844, related to
    transitional provisions occurring before July 1, 1939.

-End-

-CITE-
    45 USC Sec. 366                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 366. Separability

-STATUTE-
      If any provision of this chapter or the application there of to
    any person or circumstance is held invalid, the application of such
    provision to other persons or circumstances, and the remainder of
    this chapter shall not be affected thereby.

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 16, 52 Stat. 1113.)

-End-

-CITE-
    45 USC Sec. 366a                                            01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 366a. Effect of Internal Revenue Code

-STATUTE-
      The provisions of the Railroad Unemployment Insurance Act, as
    herein amended, shall be in full force and effect notwithstanding
    the enactment of the Internal Revenue Code.

-SOURCE-
    (June 20, 1939, ch. 227, Sec. 22, 53 Stat. 848.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Unemployment Insurance Act, referred to in text, is
    act June 25, 1938, ch. 680, 52 Stat. 1094, as amended, which is
    classified principally to this chapter. For complete classification
    of this Act to the Code, see section 367 of this title and Tables.
      The Internal Revenue Code, referred to in text, probably means
    the Internal Revenue Code of 1939, which was classified to former
    Title 26, Internal Revenue Code, and was generally repealed by
    section 7851 of the Internal Revenue Code of 1986, Title 26.

-COD-
                               CODIFICATION                           
      Section was not enacted as a part of the Railroad Unemployment
    Insurance Act which comprises this chapter.

-End-

-CITE-
    45 USC Sec. 367                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 367. Short title

-STATUTE-
      This chapter may be cited as the "Railroad Unemployment Insurance
    Act".

-SOURCE-
    (June 25, 1938, ch. 680, Sec. 17, 52 Stat. 1113.)

-COD-
                               CODIFICATION                           
      Another section 17 of Act June 25, 1938, was classified to
    section 368 of this title prior to repeal by Pub. L. 104-251, Sec.
    5(c), Oct. 9, 1996, 110 Stat. 3165.

-MISC1-
                       SHORT TITLE OF 1996 AMENDMENT                   
      Pub. L. 104-251, Sec. 1, Oct. 9, 1996, 110 Stat. 3161, provided
    that: "This Act [amending section 352 of this title, repealing
    section 368 of this title, and enacting provisions set out as a
    note under section 352 of this title] may be cited as the 'Railroad
    Unemployment Insurance Amendments Act of 1996'."

                       SHORT TITLE OF 1988 AMENDMENT                   
      Pub. L. 100-647, title VII, Sec. 7001, Nov. 10, 1988, 102 Stat.
    3757, provided that: "This title [enacting section 369 of this
    title, amending sections 231, 231a, 231e, 351 to 355, 358, 360,
    361, and 362 of this title and sections 3321, 3322, 6157, 6201,
    6317, 6513, and 6601 of Title 26, Internal Revenue Code, omitting
    section 3323 of Title 26, enacting provisions set out as notes
    under sections 231, 231a, 351 to 353, 355, and 358 of this title
    and section 3321 of Title 26, and amending provisions set out as
    notes under section 231n of this title] may be cited as the
    'Railroad Unemployment Insurance and Retirement Improvement Act of
    1988'."

-End-

-CITE-
    45 USC Sec. 368                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 368. Repealed. Pub. L. 104-251, Sec. 5(c), Oct. 9, 1996, 110
      Stat. 3165

-MISC1-
      Section, act June 25, 1938, ch. 680, Sec. 17, as added Mar. 24,
    1983, Pub. L. 98-8, title I, Sec. 102(a), 97 Stat. 32; amended Nov.
    30, 1983, Pub. L. 98-181, title II, Sec. 2005(a), 97 Stat. 1298,
    related to payment of supplemental employment benefits.
      Another section 17 of act June 25, 1938, is classified to section
    367 of this title.

-End-

-CITE-
    45 USC Sec. 369                                             01/02/2006

-EXPCITE-
    TITLE 45 - RAILROADS
    CHAPTER 11 - RAILROAD UNEMPLOYMENT INSURANCE

-HEAD-
    Sec. 369. Annual report

-STATUTE-
      On or before July 1 of 1989, and of each calendar year
    thereafter, the Railroad Retirement Board shall submit to the
    Congress a report on the financial status of the railroad
    unemployment insurance system under various economic and employment
    assumptions. Such report shall include any recommendation for
    financing changes which might be advisable, including any
    adjustment the Railroad Retirement Board recommends regarding the
    rates of employer contributions.

-SOURCE-
    (Pub. L. 100-647, title VII, Sec. 7105, Nov. 10, 1988, 102 Stat.
    3772.)

-COD-
                               CODIFICATION                           
      Section was enacted as part of the Railroad Unemployment
    Insurance and Retirement Improvement Act of 1988 and also as part
    of the Technical and Miscellaneous Revenue Act of 1988, and not as
    part of the Railroad Unemployment Insurance Act which comprises
    this chapter.

-End-