dreamproit/uscode huggingface dataset:
45 U.S.C. § 231h (RAILROADS)
§ 231h. Returns of compensation; conclusiveness
Employers shall file with the Board, in such manner and form and at such times as the Board by rules and regulations may prescribe, returns of compensation of employees, and, if the Board shall so require, shall furnish employees with statements of their compensation as reported to the Board. The Board’s record of the compensation so returned shall be conclusive as to the amount of compensation paid to an employee during each 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 be taken as conclusive that no compensation was paid to such employee during that period, unless the error in the amount of compensation returned in the one case, or the failure to make return of the compensation in the other case, is called to the attention of the Board within four years after the day on which return of the compensation was required to be made.
(Aug. 29, 1935, ch. 812, § 9, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1343.)
45 U.S.C. § 231j (RAILROADS)
§ 231j. Waiver of annuities
Any person awarded an annuity under this subchapter may decline to accept all or any part of such annuity by a waiver signed and filed with the Board. Such a waiver may be revoked in writing at any time, but no payment of the annuity waived shall be made covering the period during which such waiver was in effect. Such a waiver will have no effect on entitlement to, or the amount of, any other annuity or benefit.
(Aug. 29, 1935, ch. 812, § 11, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1344.)
45 U.S.C. § 231k (RAILROADS)
§ 231k. Incompetence
(a) Every individual receiving or claiming benefits, or to whom any right or privilege is extended, under this subchapter or any other Act of Congress now or hereafter administered, in whole or in part, by the Board shall be conclusively presumed to have been competent until the date on which the Board receives written notice, in a form and manner acceptable to the Board, that he is an incompetent, or a minor, for whom a guardian or other person legally vested with the care of his person or estate has been appointed: Provided, however, That, regardless of the legal competency or incompetency of an individual entitled to a benefit administered by the Board, the Board may, if it finds the interest of such individual to be served thereby, recognize actions by, and conduct transactions with, and make payments to, such individual, or recognize actions by, and conduct transactions with, and make payments to, a relative or some other person for such individual’s use and benefit.
(b) Every guardian or other person legally vested with the care of the person or estate of an incompetent or minor who is receiving or claiming benefits, or to whom any right or privilege is extended, under this subchapter or any other Act of Congress now or hereafter administered, in whole or in part, by the Board shall have power everywhere, in the manner and to the extent prescribed by the Board, but subject to the provisions of the preceding subsection, to take any action necessary or appropriate to perfect any right or exercise any privilege of the incompetent or minor and to conduct all transactions on his behalf under this subchapter or any other Act of Congress now or hereafter administered, in whole or in part, by the Board. Any payment made pursuant to the provisions of this section shall be a complete settlement and satisfaction of any claim, right, or interest in and to such payment.
(Aug. 29, 1935, ch. 812, § 12, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345.)
45 U.S.C. § 231l (RAILROADS)
§ 231l. Penalties
(a) Any person who shall knowingly fail or refuse to make any report or furnish any information required by the Board in the administration of this subchapter, including the provisions of section 231f(b)(2) of this title or who shall knowingly make or cause to be made any false or fraudulent statement or report when a statement or report is required to be made for the purpose of this subchapter, or who shall knowingly make or aid in making any false or fraudulent statement or claim for the purpose of causing an award or payment to be made, shall be punished by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both.
(b) All fines and penalties imposed by a court pursuant to this subchapter 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 Railroad Retirement Account.
(Aug. 29, 1935, ch. 812, § 13, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345.)
45 U.S.C. § 231o (RAILROADS)
§ 231o. Private pensions
Nothing in this subchapter shall be taken as restricting or discouraging payment by employers to retired employees of pensions or gratuities in addition to the annuities paid to such employees under this subchapter, nor shall this subchapter be taken as terminating any trust heretofore created for the payment of such pensions or gratuities. The annuity, except a supplemental annuity under section 231a(b) of this title, of an individual shall not be reduced on account of any pension or gratuity paid by an employer to such individual.
(Aug. 29, 1935, ch. 812, § 16, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1349.)
45 U.S.C. § 231p (RAILROADS)
§ 231p. Free transportation
It shall not be unlawful for carriers by railroad subject to this subchapter to furnish free transportation to individuals receiving annuities under this subchapter in the same manner as such transportation is furnished to employees in their service.
(Aug. 29, 1935, ch. 812, § 17, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1349.)
45 U.S.C. § 231s (RAILROADS)
§ 231s. Separability
If any provision of this subchapter, or the application thereof to any person or circumstance, should be held invalid, the remainder of such subchapter, or the application of such provision to other persons or circumstances, shall not be affected thereby.
(Aug. 29, 1935, ch. 812, § 20, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1351.)
45 U.S.C. § 231t (RAILROADS)
§ 231t. Short title
This subchapter may be cited as the “Railroad Retirement Act of 1974”.
(Aug. 29, 1935, ch. 812, § 21, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1351.)
heading: Short Title of 2007 Amendment
text: Pub. L. 109–478, § 1, Jan. 12, 2007, 120 Stat. 3573, provided that: “This Act [amending section 231a of this title and enacting provisions set out as a note under section 231a of this title] may be cited as the ‘Railroad Retirement Disability Earnings Act’.”
heading: Short Title of 2006 Amendment
text: Pub. L. 109–305, § 1, Oct. 6, 2006, 120 Stat. 1719, provided that: “This Act [amending section 231f of this title] may be cited as the ‘Railroad Retirement Technical Improvement Act of 2006’.”
heading: Short Title of 2001 Amendment
text: Pub. L. 107–90, § 1(a), Dec. 21, 2001, 115 Stat. 878, provided that: “This Act [enacting section 231v of this title and subchapter E of chapter 22 of Title 26, Internal Revenue Code, amending sections 231a to 231f, 231n, 231n–1, 231q, 231r, and 231u of this title, sections 24, 72, 501, 3201, 3211, 3221, and 3231 of Title 26, and section 405 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 231b, 231c, and 231n of this title, sections 24 and 3211 of Title 26, and section 405 of Title 42] may be cited as the ‘Railroad Retirement and Survivors’ Improvement Act of 2001’.”
heading: Short Title of 1983 Amendment
text: Pub. L. 98–76, § 1, Aug. 12, 1983, 97 Stat. 411, provided: “That this Act [enacting sections 231f–1, 231n–1 and 231v of this title and sections 3321 to 3323 and 6050G of Title 26, Internal Revenue Code, amending sections 231 to 231f, 231m, 231n, 231u, 351 to 354, 358, and 360 of this title, sections 72, 86, 105, 3201, 3202, 3211, 3221, 3231, 6157, 6201, 6317, 6513, and 6601 of Title 26, and section 430 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 231 to 231d, 231f, 231m, 231n, 231n–1, 351, 352, and 362 of this title and sections 1, 72, 105, 3201, 3321, and 6302 of Title 26] may be cited as the ‘Railroad Retirement Solvency Act of 1983’.”
45 U.S.C. § 231v (RAILROADS)
§ 231v. Computation and certification of account benefit ratios
(a) Initial computation and certification
On or before November 1, 2003, the Railroad Retirement Board shall—
(1) compute the account benefits ratios for each of the most recent 10 preceding fiscal years, and
(2) certify the account benefits ratios for each such fiscal year to the Secretary of the Treasury.
(b) Computations and certifications after 2003
On or before November 1 of each year after 2003, the Railroad Retirement Board shall—
(1) compute the account benefits ratio for the fiscal year ending in such year, and
(2) certify the account benefits ratio for such fiscal year to the Secretary of the Treasury.
(c) Definition
As used in this section, the term “account benefits ratio” has the meaning given that term in section 3241(c) of the Internal Revenue Code of 1986 [26 U.S.C. 3241(c)].
(Aug. 29, 1935, ch. 812, § 23, as added Pub. L. 107–90, title I, § 108(b), Dec. 21, 2001, 115 Stat. 890.)
heading: Prior Provisions
text: A prior section 231v, act Aug. 29, 1935, ch. 812, § 23, as added Aug. 12, 1983, Pub. L. 98–76, title IV, § 418, 97 Stat. 438, provided that for purposes of Inspector General Act of 1978, the Railroad Retirement Board is an “establishment” and the Chairman of such Board the “head of the establishment”, prior to repeal by Pub. L. 100–504, title I, §§ 102(e)(3), 113, Oct. 18, 1988, 102 Stat. 2517, 2530, effective 180 days after Oct. 18, 1988.
45 U.S.C. § 241 to 253 (RAILROADS)
§§ 241 to 253. Repealed. June 29, 1937, ch. 405, § 11, 50 Stat. 440
text: Section 241, act Aug. 29, 1935, ch. 813, § 1, 49 Stat. 974, defined terms for purposes of this subchapter.
text: Section 242, act Aug. 29, 1935, ch. 813, § 2, 49 Stat. 975, related to income tax on employees.
text: Section 243, act Aug. 29, 1935, ch. 813, § 3, 49 Stat. 975, related to deduction of tax from wages.
text: Section 244, act Aug. 29, 1935, ch. 813, § 4, 49 Stat. 975, related to excise tax on carriers.
text: Section 245, act Aug. 29, 1935, ch. 813, § 5, 49 Stat. 975, related to adjustment of tax.
text: Section 246, act Aug. 29, 1935, ch. 813, § 6, 49 Stat. 975, related to refunds and deficiencies.
text: Section 247, act Aug. 29, 1935, ch. 813, § 7, 49 Stat. 975, related to income tax on employees’ representatives.
text: Section 248, act Aug. 29, 1935, ch. 813, § 8, 49 Stat. 976, related to collection and payment of taxes.
text: Section 249, act Aug. 29, 1935, ch. 813, § 9, 49 Stat. 976, related to court jurisdiction.
text: Section 250, act Aug. 29, 1935, ch. 813, § 10, 49 Stat. 976, related to penalties under this subchapter.
text: Section 251, act Aug. 29, 1935, ch. 813, § 11, 49 Stat. 976, related to meaning of “employment”.
text: Section 252, acts Aug. 29, 1935, ch. 813, § 12, 49 Stat. 976; Feb. 27, 1937, ch. 19, 50 Stat. 23, related to termination of taxes.
text: Section 253, act Aug. 29, 1935, ch. 813, § 13, 49 Stat. 977, related to separability of provisions.
45 U.S.C. § 355a (RAILROADS)
§ 355a. Acceptance of claims for benefits
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.
(June 29, 1956, ch. 477, title V, § 501, 70 Stat. 437.)
heading: References in Text
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.
heading: Codification
text: 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.
heading: Prior Provisions
text: Similar provisions were contained in the following prior appropriation act: Aug. 1, 1955, ch. 437, title V, § 501, 69 Stat. 411.
45 U.S.C. § 356 (RAILROADS)
§ 356. Returns of compensation; conclusiveness; failure to make
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.
(June 25, 1938, ch. 680, § 6, 52 Stat. 1101; June 20, 1939, ch. 227, § 12, 53 Stat. 847; Oct. 10, 1940, ch. 842, § 21, 54 Stat. 1099; July 31, 1946, ch. 709, § 317, 60 Stat. 739; Pub. L. 89–700, title II, § 203, Oct. 30, 1966, 80 Stat. 1087.)
heading: Amendments
text: 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.
heading: Effective Date of 1946 Amendment
text: Amendment by act July 31, 1946, effective July 31, 1946, see section 401 of act July 31, 1946.
heading: Effective Date of 1940 Amendment
text: 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.
45 U.S.C. § 357 (RAILROADS)
§ 357. Free transportation
It shall not be unlawful for carriers to furnish free transportation to employees qualified for benefits or serving waiting periods under this chapter.
(June 25, 1938, ch. 680, § 7, 52 Stat. 1102.)
heading: References in Text
text: This chapter, referred to in text, was in the original “this Act”, meaning act June 25, 1938, ch. 680, 52 Stat. 1094, which enacted this chapter and amended sections 503 and 1104 and former section 1107 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 367 of this title and Tables.
45 U.S.C. § 359 (RAILROADS)
§ 359. Penalties
(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.
(June 25, 1938, ch. 680, § 9, 52 Stat. 1103.)
heading: References in Text
text: This chapter, referred to in text, was in the original “this Act”, meaning act June 25, 1938, ch. 680, 52 Stat. 1094, which enacted this chapter and amended sections 503 and 1104 and former section 1107 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 367 of this title and Tables.
45 U.S.C. § 363a (RAILROADS)
§ 363a. Refunds of State unemployment contributions by employees; amount; application period; definitions
(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.].
(Aug. 2, 1946, ch. 743, 60 Stat. 806; Aug. 6, 1947, ch. 509, 61 Stat. 793.)
heading: References in Text
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.
heading: Codification
text: Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.
heading: Amendments
text: 1947—Subsec. (a). Act Aug. 6, 1947, extended time for application for refund from twelve months to two years after Aug. 2, 1946.
45 U.S.C. § 364 (RAILROADS)
§ 364. District of Columbia account, transfer of funds to railroad unemployment insurance account
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.
(June 25, 1938, ch. 680, § 14(b), 52 Stat. 1113.)
45 U.S.C. § 365 (RAILROADS)
§ 365. Omitted
heading: Codification
text: Section, acts June 25, 1938, ch. 680, § 15, 52 Stat. 1113; June 20, 1939, ch. 227, § 19, 53 Stat. 844, related to transitional provisions occurring before July 1, 1939.
45 U.S.C. § 366 (RAILROADS)
§ 366. Separability
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.
(June 25, 1938, ch. 680, § 16, 52 Stat. 1113.)
heading: References in Text
text: This chapter, referred to in text, was in the original “this Act”, meaning act June 25, 1938, ch. 680, 52 Stat. 1094, which enacted this chapter and amended sections 503 and 1104 and former section 1107 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 367 of this title and Tables.
45 U.S.C. § 366a (RAILROADS)
§ 366a. Effect of Internal Revenue Code
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.
(June 20, 1939, ch. 227, § 22, 53 Stat. 848.)
heading: References in Text
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.
heading: Codification
text: Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.