An Act to provide for the collection of the Federal unemployment tax in quarterly installments during each taxable year; to make status of employer depend on employment during preceding as well as current taxable year; to exclude from the computation of the excess the balance In the employment security administration account as of the close of fiscal years 1970 through 1972; to raise the limitation on the amount authorized to be made available for expenditure out of the employment security administration account by the amounts so excluded; and for other purposes
PL 91-53 (H.R.9951), enacted 08/07/1969

83 STAT. ] 
PUBLIC LAW 91-53-AUG. 7, 1969 
91 
SEC. 2. The ri^ht to alter, amend, or repeal this Act is reserved. 
SEC. 3. Nothing in this Act shall be deemed to impair or affect any 
rights or powers of the United States, its agencies, instrumentalities, 
l)ermittees, or licensees in, over, and to the use of the waters of the 
Upper Niobrara River Basin; nor to impair or affect their capacity to 
acquire rights in and to the use of said waters. 
Approved August 4, 1969. 
Public Law 91-53 
AN ACT 
August 7, 1969 
To provide for the collection of the Federal unemployment tax in quarterly 
[H. R. 99513 
installments during each taxable year; to make status of employer depend 
on employment during preceding as well as current taxable year; to exclude 
from the computation of the excess the balance in the employment security 
administration account as of the close of fiscal years 1970 through 1972; to 
raise the limitation on the amount authorized to be made available for 
expenditure out of the employment security administration account by the 
amounts so excluded; and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America m Congress assembled^ That section 3306 (a) 
Federal 
of the Internal Revenue Code of 1954 (relating to definition of "rxr^mp'i^ymLnt 
employer) is amended to read as follows: 
security; tax 
"(a) EMPLOYER.—For purposes of this chapter, the term'employer' ^"e'^gA^^at 447 
does not include any person unless on each of some 20 days during 
26 use 3306. 
the taxable year or during the preceding taxable year, each day being 
in a different calendar week, the total number of individuals who 
were employed by him in employment for some portion of the day 
(Avhether or not at the same moment of time) was 4 or more." 
SEC. 2. COLLECTION OF FEDERAL UNEMPLOYMENT TAX ON QUAR-
TERLY OR OTHER TIME PERIOD BASIS. 
(a) QUARTERLY PAYMENT or FEDERAL UNEMPLOYMENT TAX.—Sub-
chapter A of chapter 62 of the Internal Revenue Code of 1954 (re- ^^^^^^'^ ^^^^' 
latin^ to place and due date for payment of tax) is amended by 
striking out section 6157 and by inserting in lieu thereof the follow-
ing: 
"SEC. 6157. PAYMENT OF FEDERAL UNEMPLOYMENT TAX ON QUAR-
TERLY OR OTHER TIME PERIOD BASIS. 
"(a) GENERAL RULE. —Every person who for the calendar year is 
an employer (as defined in section 3306(a)) shall— 
"(1) if the person in the preceding calendar year employed 4 
or more employees in employment (within the meaning of section 
3306 (c) and (d)) on each of some 20 days during such preceding 
calendar year, each such day being in a different calendar week, 
compute the tax imposed by section 3301 for each of the first three 
^7 stat. 51. 
calendar quarters in the calendar year, and 
"(2) if paragraph (1) does not apply, compute the tax imposed 
by section 3301— 
"(A) for the period beginning with the first day of the 
calendar year and ending with the last day of the calendar 
quarter (excluding the last calendar quarter) in which such 
person becomes such an employer, and 
"(B) for the third calendar quarter of such year, if the 
f)eriod specified in subparagraph (A) includes only the first 
two calendar quarters of the calendar year. 
92 
PUBLIC LAW 91-53-AUG. 7, 1969 
[83 STAT. 
68A Stat. 439; 
77 Stat. 51. 
26 u s e 3301. 
68A Stat. 768. 
82 Stat. 260. 
Ante, p. 91. 
26 u s e 6311-
6316. 
26 u s e 3301-
3309. 
26 u s e 6513. 
26 u s e 6511. 
80 Stat. 104. 
The tax for any calendar quarter or other period shall be computed 
as provided in subsection (b) and the tax as so computed shall, except 
as otherwise provided in subsections (c) and (d), be paid in such 
manner and at such time as may be provided in regulations pre-
scribed by the Secretary or his delegate. 
"(b) 
(COMPUTATION OF TAX.—The tax for any calendar quarter 
or other period referred to in paragraph (1) or (2) of subsection (a) 
shall be computed by multiplying the amount of wages (as defined in 
section 3306(b)) paid in such calendar quarter or other period by 
the number of percentage points (including fractional points) by 
which the rate of tax specified in section 3301 exceeds 2.7 percent. 
"(c) SPECIAL RULE FOR CALENDAR YEARS 1970 AND 1971.—For 
purposes of subsection (a), the tax computed as provided in subsection 
(b) for any calendar quarter or other period shall be reduced (1) 
by 66% percent if such quarter or period is in 1970, and (2) by 331/^ 
percent if such quarter or period is in 1971. 
"(d) SPECIAL RULE WHERE ACCUMULATED AMOUNT DOES NOT E X -
CEED $100.—Nothing in this section shall require the payment of tax 
with respect to any calendar quarter or other period if the tax under 
section 3301 for such period, plus any unpaid amounts for prior 
periods in the calendar year, does not exceed $100." 
(b) ASSESSMENT AUTHORITY.—Section 6201(b) of such Code (re-
lating to assessment authority) is amended to read as follows: 
"(b) AMOUNT NOT To B E ASSESSED.— 
"(1) ESTIMATED INCOME TAX.—No unpaid amount of estimated 
tax under section 6153 or 6154 shall be assessed. 
"(2) 
FEDERAL UNEMPLOYMENT TAX.—No unpaid amount of 
Federal unemployment tax for any calendar quarter or other 
period of a calendar year, computed as provided in section 6157, 
shall be assessed." 
(c) TREATMENT OF QUARTERLY PAYMENT OF FEDERAL UNEMPLOY-
:MENT TAX.—Subchapter B of chapter 64 of such Code is amended 
by adding at the end thereof the following new section: 
"SEC. 6317. PAYMENTS OF FEDERAL UNEMPLOYMENT TAX FOR CAL-
ENDAR QUARTER. 
"Payment of Federal unemployment tax for a calendar quarter or 
other period within a calendar year pursuant to section 6157 shall 
be considered payment on account of the tax imposed by chapter 23 
of such calendar year." 
(d) TIME TAX CONSIDERED PAID.—Section 6513 of such Code (relat-
ing to time return deemed filed and tax considered paid) is amended 
by adding at the end thereof the following new subsection: 
"(e) PAYMENTS OF FEDERAL UNEMPLOYMENT TAX.—Notwithstand-
ing subsection (a), for purposes of section 6511 any payment of tax 
imposed by chapter 23 w^hich, pursuant to section 6157, is made for a 
calendar quarter or other period within a calendar year shall, if made 
before the last day prescribed for filing the return for the calendar 
vear (determined without regard to any extension of time for filing), 
be considered made on such last day." 
(e) INTEREST ON UNDERPAYMENTS OR NONPAYMENT OF TAX.—Section 
6601 of such Code (relating to interest on underpayment or non-
payment of tax) is amended by redesignating subsection (k) as sub-
section (1) and by adding a new subsection (k) to read as follows: 
"(k) EXCEPTION AS TO FEDERAL UNEMPLOYMENT TAX.—This sec-
tion shall not apply to any failure to make a payment of tax imposed 
by section 3301 for a calendar quarter or other period within a tax-
al3le year required under authority of section 6157." 
77 Stat. 51. 
42 u s e UOl. 
83 STAT. ] 
PUBLIC LAW 91-53-AUG. 7, 1969 
93 
(f) TECHNICAL AND CLERICAL AMENDMENTS.— 
(1) The table of sections for subchapter A of chapter 62 of the 
Internal Revenue Code of 1954 is amended by striking out 
6?57"^*^ ^^^^ 
"Sec. 6157. Payment of taxes under provisions of the Tariff Act." 
and inserting in lieu thereof 
•'Sec. 6157. Payment of Federal unemployment tax on quarterly or other 
time period basis." 
(2) The table of sections for subchapter B of chapter 64 of 
such Code is amended by adding at the end thereof the follow-
ing: 
"Sec. 6:^17. Payments of Federal unemployment tax for calendar quarter." 
SEC. 3. EMPLOYMENT SECURITY ADMINISTRATION ACCOUNT. 
(a) Paragraph (3) of section 901(c) of the Social Security Act 
is amended to read as follows: 
"(3) For purposes of paragraph (1)(A), the limitation on the 
amount authorized to be made available for any fiscal year is an 
amount equal to 95 percent of the amount estimated and set forth 
in the budget of the United States Government for such fiscal year as 
the net receipts during such year under the Federal Unemployment 
Tax Act; except that this limitation is increased by any unexpended 
je'usc^aao'i^ 
amount retained in the employment security administration account 3309. 
in accordance with section 901(f)(2)(B). Each estimate of net re- ^"^'•a-
ceipts under this paragraph shall be based upon a tax rate of 0.4 
percent." 
(b) Paragraph (2) of section 901(f) of such Act is amended (1) 
^4 sta^ 9
^
7
^
3
^
^ 
by striking out "The" and inserting in lieu thereof "(A) Except as 
provided in subparagraph (B), the", and (2) by adding at the end 
thereof the following: 
"(B) With respect to the fiscal years ending June 30, 1970, June 
30, 1971, and June 30, 1972, the balance in the employment security 
administration account at the close of each such fiscal year shall not 
be considered excess but shall be retained in the account for use as 
provided in paragraph (1) of subsection (c)." 
SEC. 4. EFFECTIVE DATE. 
(a) The amendments made by the first two sections of this Act shall 
apply with respect to calendar years beginning after December 31, 
1969. 
(b) The amendments made by section 3 shall take effect upon 
enactment of this Act. 
SEC. 
5
. 
EXTENSION 
OF 
TAX 
SURCHARGE. 
(a) SURCHARGE EXTENSION.—Section 51 (a) of the Internal Revenue 
Code of 1954 (relating to imposition of tax surcharge) is amended— Post^^^^esi''' 
(1) by striking out so much of paragraph (1) (A) as follows 
Te'usc si! 
tlie table heading "CALENDAR YEAR 1969" and inserting in 
lieu thereof the following: 
94 
PUBLIC L
A
W 91-53-AUG. 7, 1969 
[83 STAT. 
"TABLE 1.—SINGLE PERSON (OTHER THAN HEAD OF HOUSEHOLD) AND MARRIED PERSONS FILING 
SEPARATE RETURN 
If the adjusted tax is: 
The tax 
At 
least 
But 
less 
is— 
than 
0 
$148 
153 
158 
163 
168 
173 
178 
183 
188 
193 
198 
203 
208 
213 
218 
223 
228 
233 
238 
243 
248 
253 
258 
263 
$148 
153 
158 
163 
168 
173 
178 
183 
188 
193 
198 
203 
208 
213 
218 
223 
228 
233 
238 
243 
248 
253 
258 
263 
268 
0 
$1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
I
f 
the 
adjusted 
tax is: 
At 
least 
$268 
273 
278 
283 
288 
295 
305 
315 
325 
335 
345 
355 
365 
375 
385 
395 
405 
415 
425 
435 
445 
455 
465 
475 
485 
But 
less 
than 
$273 
278 
283 
288 
295 
305 
315 
325 
335 
345 
355 
365 
375 
385 
395 
405 
415 
425 
435 
445 
455 
465 
475 
485 
495 
The 
tax 
is— 
$25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 
48 
49 
I
f 
the 
adjusted 
taxis: 
At 
least 
But 
less 
than 
The 
tax 
is— 
$495 
$505 
$50 
505 
515 
51 
515 
525 
52 
525 
535 
53 
535 
545 
54 
545 
555 
55 
555 
565 
56 
565 
575 
57 
575 
585 
58 
585 
595 
59 
595 
605 
60 
605 
615 
61 
615 
625 
62 
625 
635 
63 
635 
645 
64 
645 
655 
65 
655 
665 
66 
665 
675 
67 
675 
685 
68 
685 
695 
69 
695 
705 
70 
705 
715 
71 
715 
725 
72 
725 
735 
73 
735 
and 
over, 
1 0 % 
of 
the 
adjusted 
tax 
"TABLE 2.—HEAD OF HOUSEHOLD 
I
t 
the 
adjusted tax is: 
At 
least 
0 
$223 
2
2
8 
2
3
3 
2
3
8 
2
4
3 
248 
253 
258 
263 
268 
273 
278 
283 
288 
293 
298 
3
0
3 
308 
313 
318 
3
2
3 
328 
333 
338 
But 
less 
than 
$223 
2
2
8 
233 
238 
243 
248 
253 
258 
2
6
3 
268 
273 
278 
283 
288 
293 
298 
3
0
3 
308 
313 
3
1
8 
323 
328 
333 
338 
343 
The tax 
is— 
0 
$
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
1
1 
1
2 
13 
14 
1
5 
16 
1
7 
18 
1
9 
20 
2
1 
22 
23 
24 
I
f 
the 
adjusted tax 
is: 
At 
least 
$343 
348 
353 
358 
363 
368 
373 
378 
383 
388 
393 
398 
4
0
3 
408 
4
1
3 
4
1
8 
423 
428 
433 
438 
445 
455 
465 
475 
485 
But 
less 
than 
$348 
353 
358 
363 
368 
373 
378 
383 
388 
393 
398 
4
0
3 
408 
4
1
3 
4
1
8 
423 
428 
433 
438 
4
4
5 
455 
465 
475 
485 
495 
The tax 
is— 
$25 
26 
27 
28 
29 
30 
3
1 
32 
33 
34 
35 
36 
37 
38 
39 
40 
4
1 
42 
43 
44 
45 
46 
4
7 
48 
49 
I
f 
the 
adjusted tax is: 
At 
least 
$495 
5
0
5 
5
1
5 
5
2
5 
5
3
5 
5
4
5 
5
5
5 
5
6
5 
5
7
5 
5
8
5 
5
9
5 
6
0
5 
6
1
5 
625 
635 
645 
655 
665 
675 
685 
695 
7
0
5 
715 
7
2
5 
735 
and 
over 
But 
less 
than 
$505 
5
1
5 
525 
5
3
5 
5
4
5 
5
5
5 
5
6
5 
5
7
5 
5
8
5 
5
9
5 
6
0
5 
615 
625 
635 
645 
655 
665 
675 
685 
6
9
5 
7
0
5 
715 
725 
735 
The tax 
is— 
$50 
5
1 
52 
5
3 
54 
5
5 
5
6 
5
7 
58 
5
9 
60 
6
1 
62 
63 
64 
65 
66 
67 
68 
69 
70 
7
1 
72 
73 
, 
1 0 % 
of 
the 
adjusted 
tax 
83 STAT. ] 
PUBLIC LAW 91-53-AUG. 7, 1969 
"TABLE 3.-MARRIED PERSONS OR SURVIVING SPOUSE FILING JOINT RETURN 
95 
I
f 
the 
adjusted taxis: 
At 
least 
0 
$293 
2
9
8 
3
0
3 
3
0
8 
3
1
3 
3
1
8 
3
2
3 
3
2
8 
3
3
3 
3
3
8 
3
4
3 
3
4
8 
3
5
3 
3
5
8 
3
6
3 
3
6
8 
3
7
3 
3
7
8 
3
8
3 
3
8
8 
3
9
3 
3
9
8 
4
0
3 
4
0
8 
But 
less 
than 
$293 
2
9
8 
3
0
3 
3
0
8 
3
1
3 
3
1
8 
3
2
3 
3
2
8 
3
3
3 
3
3
8 
3
4
3 
3
4
8 
3
5
3 
3
5
8 
3
6
3 
3
6
8 
3
7
3 
3
7
8 
3
8
3 
3
8
8 
3
9
3 
3
9
8 
4
0
3 
4
0
8 
4
1
3 
The tax 
Is— 
0 
$
1 
2 
3 
4 
5 
6 
7 
8 
9 
1
0 
1
1 
1
2 
1
3 
1
4 
1
5 
1
6 
1
7 
1
8 
1
9 
2
0 
2
1 
2
2 
2
3 
2
4 
If 
the 
adjusted tax 
is: 
At 
least 
$413 
4
1
8 
4
2
3 
4
2
8 
4
3
3 
4
3
8 
4
4
3 
4
4
8 
4
5
3 
4
5
8 
4
6
3 
4
6
8 
4
7
3 
4
7
8 
4
8
3 
4
8
8 
4
9
3 
4
9
8 
5
0
3 
5
0
8 
5
1
3 
5
1
8 
5
2
3 
5
2
8 
5
3
3 
But 
less 
than 
$418 
4
2
3 
4
2
8 
4
3
3 
4
3
8 
4
4
3 
4
4
8 
4
5
3 
4
5
8 
4
6
3 
4
6
8 
4
7
3 
4
7
8 
4
8
3 
4
8
8 
4
9
3 
4
9
8 
5
0
3 
5
0
8 
5
1
3 
5
1
8 
5
2
3 
5
2
8 
5
3
3 
5
3
8 
The tax 
is— 
$
2
5 
2
6 
2
7 
2
8 
2
9 
3
0 
3
1 
3
2 
3
3 
3
4 
3
5 
3
6 
3
7 
3
8 
3
9 
4
0 
4
1 
4
2 
4
3 
4
4 
4
5 
4
6 
4
7 
4
8 
4
9 
If 
the 
adjusted taxis: 
At 
least 
$538 
5
4
3 
5
4
8 
5
5
3 
5
5
8 
5
6
3 
5
6
8 
5
7
3 
5
7
8 
5
8
5 
5
9
5 
6
0
5 
6
1
5 
6
2
5 
6
3
5 
6
4
5 
6
5
5 
6
6
5 
6
7
5 
6
8
5 
6
9
5 
7
0
5 
7
1
5 
7
2
5 
But less 
than 
$543 
5
4
8 
5
5
3 
5
5
8 
5
6
3 
5
6
8 
5
7
3 
5
7
8 
5
8
5 
5
9
5 
6
0
5 
6
1
5 
6
2
5 
6
3
5 
6
4
5 
6
5
5 
6
6
5 
6
7
5 
6
8
5 
6
9
5 
7
0
5 
7
1
5 
7
2
5 
7
3
5 
The tax 
is— 
$
5
0 
5
1 
5
2 
5
3 
5
4 
5
5 
5
6 
5
7 
5
8 
5
9 
6
0 
6
1 
6
2 
6
3 
6
4 
6
5 
6
6 
6
7 
6
8 
6
9 
7
0 
7
1 
7
2 
7
3 
735 
and 
over, 
1 0 % of 
the 
adjusted 
tax". 
(2) by striking out the table in paragraph (1) (B) and inserting 
in lieu thereof the following table: 
82 Stat. 254; 
Post, p. 658. 
26 u s e 51. 
1968. 
1969. 
"Calendar year 
Percent 
Estates 
and 
trusts 
7.5 
10.0 
Corporations 
10.0 
10.0" 
and 
(3) by striking out "July 1, 1969" each place it appears in 
paragraph (2) (A) and inserting in lieu thereof "January 1, 
1970". 
(b) RECEIPT or MINIMUM DISTRIBUTIONS.—The last sentence of 
section 963(b) of such Code (relating to receipt of minimum distribu-
tions by domestic corporations) is amended by striking out "June 30, 
1969" and inserting in lieu thereof "December 31, 1969". 
(c) 
EFFECTIVE DATES.— 
(1) I N GENERAL.—The amendments made by subsections (a) 
and (b) shall apply to taxable years ending after June 30, 1969, 
and beginning before January 1,1970. 
(2) DECLARATIONS OF ESTIMATED TAX.—If any taxpayer is re-
quired to make a declaration or amended declaration of estimated 
tax, or to pay any amount or additional amount of estimated 
tax, by reason of the amendments made by this section, such 
amount or additional amount shall be paid ratably on or before 
each of the remaining installment dates for the taxable year 
beginning with the first installment date on or after the 30th 
82 Stat. 254; 
Post, p. 659. 
Surcharge 
period. 
82 Stat. 256; 
Post, p. 659. 
26 u s e 963. 
96 
PUBLIC LAW 91-54-AUG. 9, 1969 
[83 STAT. 
737-
68A Stat 
825. 
82 Stat. 260. 
"Installment 
d a t e . " 
26 u s e 3402. 
Ante, 
p. 42; 
Post, 
pp.686-705. 
Effective 
date. 
day after the date of enactment of this Act. With respect to any 
declaration or payment of estimated tax before such first install-
ment date, sections 6015, 6154, 6654, and 6655 of the Internal 
Revenue Code of 1954 shall be applied without regard to the 
amendments made by this section. For purposes of this paragraph, 
the term "installment date" means any date on which, under sec-
tion 6153 or 6154 of such Code (whichever is applicable), an 
installment payment of estimated tax is required to be made by 
the taxpayer. 
SEC. 6. EXTENSION OF WITHHOLDING TAX. 
(a) Section 3402 of the Internal Revenue Code of 1954 (relating 
to income tax collected at source) is amended— 
(1) by striking out "July 31, 1969" in subsection (a)(1) and 
inserting in lieu thereof "December 31, 1969"; 
(2) by striking out "August 1,1969" in subsection (a) (2) and 
inserting in lieu thereof "January 1, 1970"; and 
(3) by striking out "August 1, 1969" in subsection (c) (6) and 
inserting in lieu thereof "January 1,1970". 
(b) The amendments made by this section shall apply with respect 
to wages paid after July 31, 1969, and before January 1, 1970. 
Approved August 7, 1969. 
August 9, 1969 
[H. R. 10946] 
Public Law 91-54 
AN ACT 
To promote health and safety iu the building trades and consti'uction industry in 
all Federal and federally financed or federally assisted construction projects. 
Contract Work 
Hours standards 
Act, amendment. 
Construction 
industry, health 
and safety 
standards. 
76 Stat. 357. 
40 u s e 327 
note. 
80 Stat. 383. 
Noncompliance. 
49 Stat. 2038. 
Opportunity 
for hearing. 
Be it enacted hy the Senate and House of Representatwes 
of the 
United States of America in Congress assembled^ That the Contract 
Work Hours Standards Act is amended by adding at the end there-
of the following: 
"SEC. 107. (a) It shall be a condition of each contract which is 
entered into under legislation subject to Reorganization Plan Num-
bered 14 of 1950 (64 Stat. 1267), and is for construction, alteration, 
and/or repair, including painting and decorating, that no contractor 
or subcontractor contracting for any part of the contract work shall 
require any laborer or mechanic employed in the performance of the 
contract to work in surroundings or under working conditions w^hich 
are unsanitary, hazardous, or dangerous to his health or safety, as 
determined under construction safety and health standards promul-
gated by the Secretary by regulation based on proceedings pursuant 
to section 553 of title 5, United States Code, provided that such 
proceedings include a hearing of the nature authorized by said section. 
In formulating such standards, the Secretary shall consult with the 
Advisory Committee created by subsection (e). 
"(b) The Secretary is authorized to make such inspections, hold 
such hearings, issue such orders, and make such decisions based on 
findings of fact, as are deemed necessary to gain compliance with this 
section and any health and safety standard promulgated by the Secre-
tary under subsection (a), and for such purposes the Secretary and 
the United States district courts shall have the authority and juris-
diction provided by sections 4 and 5 of the Act of June 30, 1936 (41 
U.S.C. 38, 39). In the event that the Secretary of Labor determines 
noncompliance under the provisions of this section after an oppor-
tunity for an adjudicatory hearing by the Secretary of any condi-