An Act to provide for a 6-month extension of the emergency unemployment compensation program.
PL 92-329 (H.R.15587), enacted 06/30/1972

398 
PUBLIC LAW 92-329-JUNE 30, 1972 
[86 STAT. 
TITLE III—EFFECTIVE DATES 
SEC. 801. (a) Sections 101 through 107 of this Act shall take ettect 
on the first day of the second calendar month which begins after the 
date of enactment. 
(b) Section 108 shall take effect on July 1,1973. 
(c) Sections 201 through 206 of this Act shall take effect upon the 
date of eiiactment of this Act. 
Approved June 30, 1972. 
June 30, 1972 
[H. R. 15587] 
Public Law 92-329 
AN ACT 
To provide for a six-month extension of the emergency unemployment 
comi)ensation program. 
Emergency unem-
ployment compen-
sation program. 
Extension. 
85 Stat. 811. 
26 u s e 3304 
note. 
84 Stat. 713. 
26 u s e 3301. 
83 Stat. 91; 
84 Stat. 696. 
84 Stat. 716. 
42 u s e 1105. 
85 Stat. 814. 
42 u s e 1103. 
Be it enacted hy the Senate and House of Representatices 
of the 
• United States of America in Congress assemhlecL That section 202(f) 
of Public Law 92-224 (relating to termination dates for purposes of 
the Emergency Unemployment Compensation Act of 1971) 
is 
amended— 
(1) by striking out "June 30,1972'- and inserting in lieu thereof 
"Deoember 31,1972", 
(2) by striking out "September 30, 1972" and inserting in lieu 
thereof "March 31,1973", and 
(3) by striking out "July 1,1972" and inserting in lieu thereof 
"January 1,1973". 
SEC. 2. (a) Section 3301 of the Internal Revenue Code of 1954 
(relating to rate of Federal unemployment tax) is amended by adding 
at the end thereof the following new sentence: "In the case of wages 
paid during the calendar year 1973, the rate of such tax shall be 3.28 
percent in lieu of 3.2 percent." 
(b) Section 6157(b) of the Internal Revenue Code of 1954 (relat-
ing to payment of Federal unemployment tax on quarterly or other 
time period basis) is amended by adding at the end thereof the follow-
ing new sentence: "In the case of wages paid in any calendar quarter 
or other period during 1973, the amount of such wages shall be multi-
plied by 0.58 percent in lieu of 0.5 percent." 
(c) Section 905(b)(1) of the Social Security Act is amended by 
adding at the end thereof the following new sentence: "In the case 
of any month after March 1973 and before April 1974, the first sentence 
of this paragraph shall be applied by substituting 'thirteen fifty-
eighths' for 'one-tenth'." 
(d) Section 903(b)(3) of the Social Security Act is amended by 
adding at the end thereof the following new sentence: "No reduction 
shall be made under this subsection in the amount transferable to 
the account of any State by reason of emergency compensation paid 
to any individual for a week of unemployment ending after June 30, 
1972." 
(e) The second sentence of section 204(b) of the Emergency Liiem-
ployment Compensation Act of 1971 is amended to read as follows: 
"Amounts appropriated as repayable advances and paid to the States 
under section 203 shall be repaid, without interest (1) in the case of 
weeks of unemployment ending before July 1, 1972, as provided in 
section 903(b) (3) of the Social Security Act, and (2) in the case of 
weeks of unemployment ending after fTune 30, 1972, as provided in 
section 905(d) of such Act." 
Approved June 30, 1972.