An Act to amend the Railroad Retirement Act, the Railroad Retirement Tax Act, and the Railroad Unemployment Insurance Act
PL 83-746 (H.R.7840), enacted 08/31/1954

1038 
August 31, 1954 
[H. R. 7840] 
Railroad 
a c t s , 
amendments. 
PUBLIC LAW 746-AUG. 31, 1954 
[68 S T A T . 
Public Law 746 
' 
CHAPTER 1164 
AN ACT 
To amend the Railroad Retirement Act, the Railroad Retirement Tax Act, and 
the Railroad Unemployment Insurance Act. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assernbled^ 
PART I—AMENDMENTS TO THE RAILROAD RETIREMENT ACT 
so Stat. 309. 
45 u s e 228a. 
Delegate's com-
pensation. 
45 u s e 228b. 
A n n u i t y p a y -
ments. 
Accruals. 
SECTION 1. Subsection (h) of section 1 of the Railroad Retirement 
Act of 1937, as amended, is hereby amended by inserting after the end 
of the last sentence thereof the following: "Compensation for service 
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 for purposes of determining eligibility 
for and the amount of benefits pursuant to this Act if the individual 
rendering such service has not previously rendered service, other than 
as sucli a delegate, which may be included in his 'years of service'." 
SEC. 2. The last paragraph of subsection (a) of section 2 of the 
Railroad Retirement Act of 1937, as amended, is hereby amended by 
striking the fourth sentence thereof. 
SEC. 3. Subsection (d) of section 2 of the Railroad Retirement Act 
of 1937, as amended, is hereby amended by adding after the end 
thereof the following paragraph: 
"No annuity under paragraph 4 or 5 of subsection (a) of this sec-
tion shall be paid to an individual with respect to any month in which 
the individual is under age sixty-five and is paid more than $100 in 
earnings from employment or self-employment of any form: Pro-
vided^ That for purposes of this paragraph, if a payment in any one 
calendar month is for accruals in more than one calendar month, such 
payment shall be deemed to have been paid in each of the months in 
Report to Board, wliich accrued to the extent accrued in such month. 
Any such indi-
vidual under the age of sixty-five shall report to the Board any such 
payment of earnings for such employment or self-employment before 
receipt and acceptance of an annuity for the second month following 
the month of such payment. 
A deduction shall be imposed, with 
respect to any such individual who fails to make such report, in the 
annuity or annuities otherwise due the individual, in an amount equal 
to the amount of the annuity for each month in which he is paid such 
earnings in such employment or self-employment, except that the first 
deduction imposed pursuant to this sentence shall in no case exceed 
an amount equal to the amount of the annuity otherwise due for the 
first month with respect to which the deduction is imposed." 
SEC. 4. Subsection (a) of section 3 of the Railroad Retirement Act 
of 1937, as amended, is hereby amended by substituting "$200" for 
"$150". 
SEC. 5. Subsection (b) (1) of section 3 of the Railroad Retirement 
Act of 1937, as amended, is hereby amended by substituting for the 
parenthetical phrase "(includingcompensation in any month in excess 
of $300)" wherever it appears the phrase "(without regard to any 
limitation on the amount of compensation otherwise provided in this 
Act)". 
SEC. 6. Subsection (c) of section 3 of the Railroad Retirement Act 
of 1937, as amended, is hereby amended by inserting after the figure 
"300" the following: "for any month before July 1, 1954, or in excess 
of $350 for any month after June 30,1954,"; and by adding at the end 
thereof the following: "If the employee earned compensation in ser-
vice after June 30, 1937, and after the last day of the calendar year 
in which he attained age sixty-five, such compensation and service 
45 u s e 228c. 
45 use 228e, 
68 S T A T . ] 
PUBLIC LAW 746-AUG. 31, 1954 
1039 
shall be disregarded in computing the monthly compensation if the 
result of taking such compensation into account in such computation 
would be to diminish his annuity." 
SEO. 7. Subsection (e) of section 3 of the Railroad Retirement Act 
'*^ ^ ^ ^^^' 
of 1937, as amended, is hereby amended by inserting after the comma 
following 
the word 
"respectively" 
the 
following: "individuals 
entitled to insurance annuities under subsections (a) and (d) of sec-
tion 6 to have attained age sixty-five, and individuals entitled to 
^^ ^^^ 228e. 
insurance annuities under subsection (c) of section 5 on the basis of 
disability to be less than eighteen years of age,"; and by substituting 
the words "of the Social Security Act" for the word "thereof" in 
the last parenthetical phrase of the subsection. 
SEC. 8. Subsections (a) and (d) of section 5 of the Railroad Retire-
ment Act of 1937, as amended, are hereby amended by substituting 
the word "sixty" for the word "sixty-five". 
SEC. 9. Subsection (f) (2) of section 5 of the Railroad Retirement 
Act of 1937, as amended, is hereby amended by substituting the 
word "sixty" for the word "sixty-five" wherever it appears; by insert-
ing after the phrase "pursuant to subsection (k) of this section," 
where it first appears, the following: "upon attaining age sixty-five 
at a future date, will be payable"; by inserting after the word "month" 
in the parenthetical phrase the following: "before July 1, 1954, and 
in the latter case in excess of $350 for any month after June 30,1954"; 
and by inserting after the phrase "pursuant to subsection (k) of this 
section," where it first appears in the proviso the phrase: "upon 
attaining age sixty-five be entitled to further benefits". 
SEC. 10. Subsection (g) of section 5 of the Railroad Retirement Act 
of 1937, as amended, is hereby amended by striking the last sentence of 
paragraph (2). 
SEC. 11. Subsection (i) of section 5 of the Railroad Retirement Act 
of 1937, as amended, is hereby amended by inserting the word "or" 
after the semicolon in clause (ii) of paragraph (1) ; by striking clause 
(iii) of such paragraph; and by redesignating clause (iv) of such 
paragraph as clause (iii). 
SEC. 12. Subsection (1) of section 5 of the Railroad Retirement Act 
of 1937, as amended, is hereby amended by striking from paragraph 
(1) (ii) the phrase "and less than eighteen years of age" and substi-
tuting in lieu thereof the following: "and shall be less than eighteen 
years of age, or shall have a permanent physical or mental condition 
which is such that he is unable to engage in any regular employment: 
Provided, That such disability began before the child attains a»e 
eighteen". Such subsection is further amended by changing the semi-
colon at the end of paragraph (1) to a period, and adding the follow-
ing : "Such satisfactory proof shall be made from time to time, as pre-
scribed by the Board, of the disability provided in clause (ii) of this 
paragraph and of the continuance, in accordance with regulations pre-
scribed by the Board, of such disability. 
If the individual fails to 
comply with the requirements prescribed by the Board as to the proof 
of the continuance of the disability his right to an annuity shall, 
except for good cause shown to the Board, cease;". 
SEC. 13. Subsection (1) (9) of section 5 of the Railroad Retirement 
Act of 1937, as amended, is hereby amended by inserting after the term 
"calendar month" the phrase: "before July 1, 1954, and any excess 
over $350 for any calendar month after June 30, 1954"; and by sub-
stituting the figure "350" for the figure "300" where it appears the 
second time. 
SEC. 14. Subsection (1) (10) (i) of section 5 of the Railroad Retire-
ment Act of 1937, as amended, is hereby amended by substituting the 
figure "350" for the figure "300". 
1040 
PUBLIC LAW 746-AUG. 31, 1954 
[68 ST A T . 
45 use 228a et 
seq. 
Waiver. 
Ante, p. 1039. 
60 Stat. 723. 
26 use 1500. 
26 use 1501. 
26 use 1510. 
26 use 1520. 
26 use 1532. 
Delegate's com-
pensation. 
45 use 228 et 
seq. 
6 8A Stat. 4 3 1, 
432, 433. 
68A Stat. 437. 
SEC. 15. The Railroad Retirement Act of 1937, as amended, is hereby 
amended by adding at the end thereof the following new section: 
"SEC. 20. Any person awarded an annuity or pension under this 
Act may decline to accept all or any part of such annuity or pensior 
by a waiver signed and filed with the Board. 
Such waiver may be 
revoked in writing at any time, but no payment of the annuity or 
pension waived shall be made covering the period during which such 
waiver was in effect. Such waiver shall have no effect on the amount 
of the spouse's annuity, or of a lump sum under section 5 (f) (2), 
which would otherwise be due, and it shall have no effect for purposes 
of the last sentence of section 5 (g) (1)." 
PART II—AMENDMENTS TO THE RAILROAD RETIREMENT TAX ACT 
SEC. 201. Section 1500 of the Railroad Retirement Tax Act is hereby 
amended by inserting after the word "month" the following: "before 
July 1, 1954, and as is not in excess of $350 for any calendar month 
after June 30,1954". 
SEC. 202. Section 1501 of the Railroad Retirement Tax Act is here-
by amended by inserting after the figure "300" where it first appears 
the following: "for any month before July 1, 1954, or in excess of 
$350 for any month after June 30, 1954"; and by inserting after the 
figure "300" where it appears the second time, the following: "if 
such month is before July 1, 1954, or is less than $350 if such month 
is after June 30,1954". 
SEC. 203. Section 1510 of the Railroad Retirement Tax Act is here-
by amended by inserting after the word "month" the following: 
"before July 1, 1954, and as is not in excess of $350 for any calendar 
month after June 30,1954". 
SEC. 204. Section 1520 of the Railroad Retirement Tax Act is 
hereby amended by inserting after the word "month" where it first 
appears the phrase: "before July 1, 1954"; by inserting after the 
figure "$300" where it first appears the following: ", and for any 
calendar month after June 30, 1954, not in excess of $350"; by insert-
ing after the phrase "shall apply" where it first appears the phrase: 
", with respect to any calendar month before July 1,1954,"; by insert-
ing after the figure "300" where it appears the second time, the phrase: 
", and with respect to any calendar month after June 30, 1954, to not 
more than $350,"; and by inserting after the figure "300" w^here it 
appears the third time the phrase: "if the month is before July 1, 
1954, or is less than $350 if the month is after June 30, 1954". 
SEC. 205. Subsection (e) of section 1532 of the Railroad Retirement 
Tax Act is hereby amended by inserting at the end thereof the follow-
ing sentence: "Compensation for service 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 
for purposes of determining the amount of taxes due pursuant to this 
subchapter if the individual rendering such service 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.". 
SEC. 206. (a) Section 3201, section 3202 (a), section 3211, and sec-
tion 3221 of the Internal Revenue Code of 1954 are hereby amended by 
striking out "$300" each i)lace it appears in each such section and 
inserting in lieu thereof "$350". 
(b) Section 3231 (e) (1) of the Internal Revenue Code of 1954 
is hereby amended by inserting at the end thereof the following 
sentence: "Compensation for service 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 
68 
S T A T . ] 
PUBLIC LAW 746-AUG. 31, 1954 
1011 
for purposes of determining the amount of taxes due pursuant to this 
chapter if the individual rendering such service has not previously 
rendered service, other than as such a delegate, which may be in-
cluded in his 'years of service' for purposes of the Railroad Retire-
ment Act." 
45 u s e 228 et 
seq. 
PART III—AMENDMENTS TO RAILROAD UNEMPLOYMENT INSURANCE 
ACT 
SEC, 301. Subsection (g) of section 1 of the Railroad Unemploy-
ment Insurance Act is hereby amended bv adding at the end thereof 
the following sentence: "For purposes oi determining eligibility for 
and the amount of benefits and the amount of contributions due pur-
suant to this Act, employment as a delegate to a national or interna-
tional convention of a railway labor organization defined as an 
'emj)loyer', 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.". 
SEC. 302. Subsection (i) of section 1 of the Railroad Unemploy-
ment Insurance Act is hereby amended by inserting after the term 
"calendar month" where it first appears the phrase: "before July 1, 
1954"; and by inserting before the period at the end of the first sen-
tence the phrase: ", and with respect to any calendar month after 
June 30, 1954, no part of any compensation in excess of $350 shall 
be recognized". 
SEC. 303. Subsection (k) of section 1 of the Railroad Unemploy-
ment Insurance Act is hereby amended by substituting the figure 
"400" for the figure "150". Section 3 of the Railroad Unemployment 
Insurance Act is hereby amended by substituting the figure "400" 
for the figure "300". 
SEC. 304. (a) Subsection (a) of section 2 of the Railroad Unem-
ployment Insurance Act is hereby amended by substituting for the 
table the following: 
"Column I 
Column II 
Total compensation 
Daily benefit rate 
$400 to $499.99 
$3. 50 
$500 to $749.99 
4. 00 
$750 to $999.99 
4. 50 
$1,000 to $1,299.99 
5. 00 
$1,300 to $1,599.99 
5. 50 
$1,600 to $1,999.99 
6. 00 
$2,000 to $2,499.99 
6. 50 
$2,500 to $2,999.99 
7. 00 
$3,000 to $3,499.99 
7. 50 
$3,500 to $3,999.99 
8. 00 
$4,000 and over 
8. 50 
Provided, however, That if the daily benefit rate in column I I with 
respect to any employee is less than an amount equal to 50 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, such rate shall 
be increased to such amount but not to exceed $8.50. The daily rate 
of compensation referred to in the last sentence shall be as determined 
by the Board on the basis of information furnished to the Board by 
the employee, his employer, or both." 
(b) Subsection (c) of section 2 of the Railroad Unemployment 
Insurance Act is hereby amended by changing the period at the end 
thereof to a colon and by inserting after the colon the following: 
^'•Provided, however, That the total amount of benefits which 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 
E m p 1 oyment as 
delegate. 
52 Stat. 1095. 
45 u s e 351. 
45 u s e 353. 
45 u s e 352. 
U n e mpl oymeiit 
benefits. 
39777 O—55—pt. 1-
-68 
1042 
PUBLIC LAW 746-AUG. 31, 1954 
[68 ST A T . 
45 u s e 358. 
Ante, p. 1038. 
Ante, p. 1038. 
Ante, p. 1038. 
year; the total amount of benefits which may be paid to an employee 
for days of sickness, other than days of sickness in a maternity period, 
within a benefit year shall in no case exceed the employee's compen-
sation in the base year; and the total amount of benefits \yhich may 
be paid to an employee for days of sickness in a maternity period 
shall in no case exceed the employee's compensation in the base year 
on the basis of which the employee was determined to be qualified 
for benefits in such maternity period." 
SEC. 305. Subsection (a) of section 8 of the Railroad Unemploy-
ment Insurance Act is hereby amended by inserting after the date 
"'June 30, 1939" the following: ", 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"; by inserting after 
the figure "300" where it first appears in the proviso of the subsection 
the following: "for any month before July 1, 1954, and to not more 
than $350 for any month after June 30, 1954,"; and by inserting after 
the figure "300" where it appears the second time in the proviso the 
following: "if such month is before July 1, 1954, or less than $350 
if such month is after June 30,1954". 
SEC. 306, Subsection (b) of section 8 of the Railroad Unemploy-
ment Insurance Act is amended by inserting after the date "June 30, 
1939", the following: ", 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". 
PART IV—EFFECTIVE DATES 
SEC. 401. The amendments made by this Act shall be effective July 
1, 1954, except as otherwise provided. 
SEC. 402. The provisions of sections 1, 205, and 301 of this Act shall 
be effective with respect to compensation paid on and after April 
1, 1954. 
SEC. 403. The provisions of sections 2, 3, 7, 8, 9, 11, 12, and 15 of 
this Act shall be effective as of the first day of the first calendar 
month following the month in which this Act is enacted. 
SEC. 404. The annuity awarded under paragraph 4 or 5 of section 
2 (a) of the Railroad Retirement Act to any person who has been 
deemed to have recovered from his disability, pursuant to the pro-
visions of the last paragraph of section 2 (a) as in effect prior to the 
enactment of this Act, shall be reinstated to begin the first day of 
the first calendar month following the month in which this Act is 
enacted and deemed, for purposes of section 2 (d) only, never to 
have ceased: Provided, That such proof is made of the continuance of 
such disability as is required in accordance with the provisions of 
such paragraph which are not amended by this Act. 
SEC. 405. The provisions of section 6 of this Act amending sub-
section (c) of section 3 of the Railroad Retirement Act, by adding a 
sentence at the end of the subsection, shall be effective as of November 
1, 1951: Provided, 
however, That no increase in any annuity here-
tofore awarded shall be granted pursuant to the amendments made 
by such section except upon application therefor by the person to 
whom the annuity was awarded. 
SEC. 406. The provisions of section 10 of this Act shall be effective 
with respect to annuities accruing and annuities awarded on and after 
the first day after the enactment of this Act. 
SEC. 407. The amendments to the Internal Revenue Code of 1954 
made by section 206 shall become effective as if enacted as a part of 
the Internal Revenue Code of 1954. 
Approved August 31, 1954. 
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