An Act to amend the Unemployment Compensation Act in District of Columbia in order to conform to Federal law, and for other purposes
PL 92-211 (S.2429), enacted 12/22/1971

756 
PUBLIC LAW 92-211~DEC. 22, 1971 
[85 STAT. 
Public Law 92-211 
December 22, 1971 
^^ 
A C T 
[s. 2429] 
To aiueiul the District of Columbiu I'Heniploynii'nt Conipensation Act in order to 
coiifonn to Federal law, and for other purposes. 
District of 
Columbia Unem-
ployment Com-
pensation Act 
Amendments of 
1971. 
57 Stat. 100. 
Definitions. 
68A Stat. 439; 
84 Stat. 695. 
26 u s e 3301. 
26 u s e 3306. 
Be It enacted hy the Senate rind House of Representatlces 
of the 
rnitedStates 
of America in Congress assembled. That this Act may be 
cited as the "District of Columbia Unemployment Compensation Act 
Amendments of 1971". 
SEC. 2. The District of Columbia Unemployment Compensation Act, 
approved August 28,1985, as amended, is further amended as follows: 
(1) Section 1(b) (1) of such Act (D.C. Code, sec. 46-301 (b) (1)) is 
amended to read as follows: 
" (1) 'Employment' means: 
"(A) Any service performed prior to January 1, 1972, which was 
employment as defined in this subsection prior to such date and, sub-
ject to the other provisions of this subsection, service performed after 
December 81, 1971, including- service in interstate commerce, by— 
"(i) any officer of a corporation; or 
"(ii) any individual who, under the usual common law rules 
applicable in determining the employer-employee relationship, 
has the status of an employee; or 
"(iii) any individual other than an individual who is an 
employee under subdivision (i) or (ii) who performs services 
for remuneration for any person— 
"(I) as an agent-driver or commission-driver engaged in 
distributing meat products, vegetable ))roducts, fruit prod-
ucts, bakery products, beverages (other than milk), or 
laundry or drycleaning services, for his principal; 
"(II) as a traveling or city salesman, other than as an 
agent-driver or commission-driver, engaged upon a full-time 
basis in the solicitation on behalf of, and the transmission 
to, his principal (except for side-line sales activities on behalf 
of some other person) of orders from wholesalers, retailers, 
contractors, or operators of hotels, restaurants, or other simi-
lar establishments for merchandise for resale or supplies for 
use in their business operations: Provided^ That for purposes 
of subparagraph 
(A)(iii), the term 'employment' shall 
inc^.ude services described in (I) and (II) above performed 
after December 81,1971, only if: 
"1. The contract of service contemplates that substan-
tially all of the services are to be performed personally 
by such individual; 
"2. The individual does not have a substantial invest-
ment in facilities used in connection with the performance 
of the services (other than in facilities for transporta-
tion) ; and 
"8. The services are not in the nature of a single trans-
action that is not part of a continuing relationship with 
the person for whom the services are performed. 
"(B) Service performed after December 81, 1971, by an individual 
in the employ of the District or any of its instrumentalities (or in the 
employ of the District and one or more States or their instrumental-
ities) for a hospital or institution of higher education : Provided^ That 
such service is excluded from 'employment' as defined in the Federal 
Unemployment Tax Act solely by reason of section 3306(c) (7) of that 
Act and is not excluded from 'employment' under section 1(b) (1) (D) 
of this Act; 
85 STAT.] 
PUBLIC LAW 92-21 1 - D E C . 22, 1971 
757 
"(C) Service performed after March 30, 1962, by an individual in 
the employ of an educational organization, and service performed after 
December 31, 1971, by an individual in the employ of a religious, char-
itable, or other organization which is excluded from the term 'employ-
ment' as defined in the Federal Unemployment Tax Act solely by g/st^f^el's^^^" 
reason of section 3306(c) (8) of that Act, except as provided in section 
26 use 3301 
1(b)(1)(D) of this Act; 
74 stat. 984. 
"(D) For the purposes of subparagraphs (B) and (C) the term 
26 use 3306. 
'employment' does not apply to service performed after December 
31, 1971— 
"(i) in the employ of (I) a church or convention or association 
of churches, or (II) an organization which is operated primarily 
for religious purposes and which is operated, supervised, con-
trolled, or principally supported by a church or convention or 
association of churches; or 
" (ii) by a duly ordained, commissioned, or licensed minister of 
a church in the exercise of his ministry or by a member of a reli-
gious order in the exercise of duties required by such order; or 
" (iii) in a facility conducted for the purpose of carrying out a 
program of rehabilitation for individuals whose earning capacity 
is impaired by age or physical or mental deficiency or injury pro-
viding remunerative work for individuals who because of their 
impaired physical or mental capacity cannot be readily absorbed 
in the competitive labor market, by an individual receiving such 
rehabilitation or remunerative work; or 
" (iv) as part of an unemployment work-relief or work-training 
program assisted or financed in whole or in part by any Federal 
agency or an agency of a State or political subdivision thereof, 
by an individual receiving such work relief or work training; or 
" (v) for a hospital in a State prison or other State correctional 
institution, by an inmate of the prison or correctional institution. 
"(E) The term 'employment' shall include the service of an indi-
vidual who is a citizen of the United States, performed outside the 
United States (except in Canada or the Virgin Islands), after Decem-
ber 31, 1971, in the employ of an American employer (other than 
service which is deemed 'employment' under the provisions of section 
1(b) (2) of this Act or the parallel provisions of another State's law), 
^o«<» P- 758. 
if: 
"(i) the employer's principal place of business in the United 
States is located in the District; or 
" (ii) the employer has no place of business in the United States, 
but 
" (I) the employer is an individual who is a resident of the 
District; or 
"(II) the employer is a corporation which is organized 
under the laws of the District or the laws of the United States; 
or 
"(III) the employer is a partnership or a trust and the 
number of the partners or trustees who are residents of the 
District is greater than the number who are residents of any 
one other State; or 
"(iii) none of the criteria of clauses (i) and (ii) of this subpara-
graph are met but the employer has elected coverage in the Dis-
trict or, the employer having failed to elect coverage in any State, 
the individual has filed a claim for benefits, based on such service, 
under the law of the District. 
"(iv) an 'American employer', for purposes of this subpara-
graph, means a persons who is— 
"(I) an individual who is a resident of the United States; 
or 
758 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
"(II) a partnership if two-thirds or more of the partners 
are residents of the United States; or 
"(III) a trust, if all of the trustees are residents of the 
United States; or 
" (IV) a corporation organized under the laws of the United 
States or of any State, 
"(v) as used in this subparagraph the term 'United States' 
includes the States, the District of Columbia, and the Common-
wealth of Puerto Rico. 
"(F) The term 'employment' shall include personal or domestic 
service in a private home for an employer who paid cash remunera-
tion of $500 or more in any calendar quarter. 'Personal or domestic 
service' for the purpose of this subparagraph shall include all persons 
employed by an employer in his capacity as a householder, as dis-
tinguished from a person employed by the employer in the pursuit of 
a trade, occupation, profession, enterprise, or vocation." 
srSauioo; 
(^) Section 1(b)(2) of such Act (D.C. Code, sec. 46-301 (b) (2)) 
68 Stat. 988. ' 
is amended— 
(A) by striking out "or" after "performed within" and insert-
ing in lieu thereof a comma ; 
(B) by inserting after "within and without" the following: "or 
entirely without"; 
(C) by adding after subparagraph (B) the following new 
paragraph: 
"(C) the service is performed anywhere within the United 
States, the Virgin Islands, or Canada: Provided^ That (i) such 
service is not covered under the unemployment compensation law 
of any State, the Virgin Islands, or Canada, and (ii) the place 
from which the service is directed or controlled is in the District." 
Service on 
(g) Scctiou 1(b) (4) of such Act (D.C. Codc, sec. 46-301 (b) (4)) is 
vessels or air- 
J 
l j. 
J 
-
C n 
V / V / / 
craft. 
amended to read as lollows: 
"(4) Xotwithstanding any other provisions of this subsection, the 
term 'employment' shall also include all service performed after Jan-
uary 1, 1955, by an officer or member of the crew of an American vessel 
or American aircraft on or in connection with such vessel or aircraft: 
Provided^ That the operating office from which the operations of such 
vessel or aircraft are ordinarily and regularly supervised, managed, 
directed, and controlled, is within the District." 
(4) Section 1(b) (5) of such Act (D.C. Code, sec. 46-301 (b) (5)) is 
amended— 
(A) by amending subparagraph (A) to read as follows: 
"(A) service performed by an individual under 18 years of age 
as a babysitter;"; 
(B) by redesignating clauses (a) and (b) of subparagraph 
(D) as (i) and (ii), respectively; 
(C) by inserting immediately before the semicolon at the end 
of subparagraph (E) the following: ", except for service per-
formed after December 31, 1971, as provided in section 1(b)(1) 
(B) of this Act';; 
(D) by striking out in subparagraph (I) (1) (c) "at a" and 
inserting in lieu thereof "at such"; 
(E) by redesignating clauses (1), (2), and (5) of subpara-
graph (I) is (i), (ii),and (iii), respectively; 
(F) by striking out clauses (3) and (4) of subparagraph (I) ; 
(G) by redesignating (a) and (c) of clause (i) as (I) and 
(II) respectively; 
(H) by striking out (b) of clause (i); 
(I) by redesignating clauses (1) and (2) of subparagraph 
(K) as (i) and (ii),respectively; 
85 STAT. ] 
PUBLIC LAW 92-211-DEC. 22, 1971 
759 
(J) by inserting in subj)aragrapli (Q), "or aircraft" after 
^^c^^c'odl^' 
"vessel" the first and third times it appears, and by inserting "or 46-301'. 
American aircraft" after "vessel" the second time it appears; 
(K) by redesignating clauses (A) and (B) of subparagraph 
(R) as (i) and (ii),respectively; 
(L) by striking out subparagraphs (G) and (P) ; and 
(M) by redesignating subparagraphs (H) through (T) as 
57 stat. loo; 
subparagraphs (G) through (R), respectively. 
83 stat* 130' 
(5) Section 1(b)(6) of such Act (D.C. Code, sec. 46-301(b) (6)) 
is amended by striking out "5(H)" in the last sentence and inserting 
in lieu thereof "5(G)". 
(6) Section _l(b) (7) of such Act (D.C. Code, sec. 46-301(b) (7)) 
^^ ^tat. 988. 
is amended by inserting before the period at the end thereof the follow-
ing: "or which as a condition for full tax credit against the tax 
imposed by the Federal Unemployment Tax Act is required to be 
68A stat. 439; 
covered under this Act". 
26 use 3301 
(7) Section 1(b) (8) of such Act (D.C. Code, sec. 46-301 (b) (8)) is 
amended— 
(A) by inserting "localized" after "Any" in subparagraph (i); 
(B) by striking out "section 1(b)(5)" in such subparagraph 
(i) and inserting in lieu thereof "section 1(b)"; 
(C) by striking out "section 1(b) (8) (i)" in subparagraph (ii) 
and inserting in lieu thereof "section 1 (b) (8) (A)"; 
(D) by redesignating clauses (A) and (B) of subparagraph 
(i) as (i) and (ii),respectively; and 
(E) by redesignating subparagraphs (i), (ii), and (iii) as 
70 stat. 643. 
(A), (B), and (C), respectively. 
(8) Section 1(c) of such Act, (D.C. Code, sec. 46-301 (c)) is 
amended— 
(A) by striking out "; or" at the end of paragraph (2) and 
inserting in lieu thereof a period; and 
(B) by striking out paragraph (3). 
(9) Section 1(d) of such Act (D.C. Code, sec. 46-301(d)) is 
57 stat. io4. 
amended by inserting immediately after the first sentence the follow-
ing new sentence: "After August 29, 1946, back pay awarded under 
any statute of the District or of the United States shall be treated as 
earnings." 
(10) Section l(q) of such Act (D.C. Code, sec. 46-301 (q)) is 
amended to read as follows: 
" (q) 'State' includes, in addition to the States of the United States 
"state.»' 
of America, the District of Columbia (herein referred to as the 'Dis-
trict'), Puerto Rico, and the Virgin Islands." 
(11) Section l(r) of such Act (D.C. Code, sec. 46-301 (r)) is 
amended by inserting immediately after "including" the following: 
"the District government and its instrumentalities (as specified in sec-
tion 1(b) (1) (B)) of this Act,". 
^"^^' P- '56. 
(12) Section l(t) of such Act (D.C. Code, sec. 46-301 (t)) is 
68 stat. 989. 
amended by inserting immediately before the period at the end thereof 
the following "; and the term 'American aircraft' means an aircraft 
registered under the laws of the United States". 
(13) Section 1 of such Act (D.C. Code, sec. 46-301) is amended 
76 stat. 47. 
by adding at the end thereof the following new subsections: 
"(w) 'Institution of higher education', for the purposes of this sec- ^,'*^"^"*^"'^°" °^ 
tion, means an educational institution which— 
*"'"'' 
-^•-"""" 
" (1) admits as regular students only individuals having a cer-
tificate of graduation from a high school, or recognized equivalent 
of such a certificate; 
"(2) is legally authorized in the District to provide a program 
of education beyond high school; 
higher education. 
760 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
'Hospital.»• 
57 Stat. 105. 
76 Stat. 49. 
D.C. Code 46-
310. 
Post, 
p. 768. 
New employers* 
contribution. 
57 Stat. 105. 
76 Stat. 633. 
Employers* con-
tribution, reduc-
tion. 
Ante, 
p. 759. 
Contribution in-
"(3) provides an educational program for which it awards a 
bachelor's or higher degree, or provides a program which is accep-
table for full credit toward such a degree, a program of post-
graduate or postdoctoral studies, or a program of training to 
prepare students for gainful employment in a recognized occupa-
tion ; and all colleges and universities in the District are institu-
tions of higher education for purposes of this section. 
"(4) is a public or other nonprofit institution, 
" (x) 'Hospital' means an institution which has been licensed by the 
Commissioner of the District as a hospital." 
(14) Section 3(b) of such Act (D.C. Code, sec. 46-303 (b)) is 
amended by striking out ", until the effective date of this Act,". 
(15) Section 3(c) (2) of such Act (D.C. Code, sec. 46-303(c) (2)) is 
amended by inserting immediately before the period at the end of the 
first sentence thereof a colon and the following: '•^Provided^ That after 
December 31, 1971, benefits paid to an individual for any week during 
which he is attending a training or retraining course under the pro-
visions of section 10(d) (2) of this Act or extended benefits paid to an 
exhaustee under the provisions of section 7(g) of this Act shall not be 
charged against such employer accounts". 
(16) Section 3(c) (3) of such Act (D.C. Code, sec. 46-303(c) (3)) is 
amended to read as follows: 
"(3) The standard rate of contributions shall be 2.7 per centum, 
except that after December 31, 1971, each employer newly subject to 
this Act shall pay contributions at a rate equal to the average rate 
on taxable wages of all employers for the preceding calendar year 
(rounded to the next higher one-tenth of 1 per centum), or 1 per 
centum, whichever is higher (not exceeding 2.7 per centum) until he 
has been an employer for a sufficient period to meet the requirement to 
qualify for a reduced rate as provided in paragraph (4) of this sub-
section ; thereafter, his contribution rate shall be determined in accord-
ance with the provisions of such paragraph (4)." 
(17) Section 3(c) (4) of such Act (D.C. Code, sec. 46-303 (c) (4)) is 
amended— 
(A) by striking out subparagraph (i) and inserting in lieu 
thereof: 
"(A) No employer's rate of contribution for any calendar year 
or part thereof shall be reduced below the standard rate unless and 
until his account could have been charged with benefits paid through-
out the thirty-six-consecutive-calendar-month period ending on the 
computation date applicable to such year or part thereof. For the 
calendar years 1963 to 1971, inclusive, any employer who is subject to 
this Act by virtue of the amendment of former section (1) (b) (5) (G) 
of this Act by the Act of March 30, 1962, and who has not been 
subject to this Act for a sufficient period to meet this requirement, 
may qualify for a rate less than the standard rate if his account could 
have been charged with benefit payments throughout a lesser period 
but, in no event, less than the twelve consecutive calendar months 
ending on the computation date (as herein defined) for that calendar 
year."; 
(B) by striking out subparagraph (ii) and inserting in lieu 
thereof: 
"(B) If the amount of the fund as of June 30 of any j^ear is less 
than 4 per centum of the total payrolls subject to contributions under 
this Act for the twelve-consecutive-month period ending on the pre-
ceding December 31, the contribution rate for each employer (includ-
ing newly subject employers) shall be increased by the percentage 
differential between said 4 per centum of such total payrolls and said 
fund's percentage of such total payrolls, but in no event shall the con-
tribution rate for any employer be more than 2.7 per centum. Said 
57 Stat. 105. 
D.C. Code 
85 STAT. ] 
PUBLIC LAW 92-211-DEC. 22, 1971 
761 
percentage differential for each employer shall be computed to the 
next higher one-tenth of 1 per centum."; 
(C) by striking out subparagraph (iii) and inserting in lieu 
thereof: 
45-303 
"(C) If on December 20 of any year, the amount in the fund becomes 
less than 2 per centum of the total annual payrolls subject to contri-
butions under the Act for the twelve-consecutive-month period ending 
on the preceding June 30, the Board shall make a declaration to that 
effect. Effective the quarter following such announcement, each 
employer's (including each new subject employer's) rate of contribu-
tion shall be the standard rate."; 
(D) by striking out "paragraph (iv)" in the last senttmce of 
subparagraph (iv) and inserting in lieu thereof "subparagraph 
^i stat. 494. 
(D)";and 
(E) by redesignating subparagraph (iv) as subparagraph (D). 
(18) Section 3(c) (5) of such Act (D.C. Code, sec. 46-303(c) (5)) is En^p/oyers, 
^ 
i 
-, 
\ 
/ \ / 
\ 
7 
\
/
\
/
/ 
classification. 
amended— 
eo stat. 527. 
(A) by amending the first sentence to read as follows: "The 
Board shall for any uncompleted portion of the calendar year 
beginning July 1, 1943, and for each calendar year thereafter 
classify employers in accordance with their actual experience in 
the payment of contributions and wath respect to benefits charged 
against their accounts, except as provided in section 3(c) (3) of ^"*®' P- '^^^^ 
this Act."; and 
(B) by striking out "3(c) (4) (i)" and inserting in lieu thereof 
"3(c)(4)(A)". 
(19) Section 3(c) (7) of such Act (D.C. Code, sec. 46-303(c) (7)) is 
eo stat. 527; 
^ 
i 
^ 
\ / \ J 
\ 
•) 
V
/
V
/
/
5
8 
S t a t . 9 9 0 . 
amended— 
(A) by redesignating subclauses (1), (2), (3), and (4) of clause 
(ii) as (1), (II), (III), and (IV), respectively; and 
(B) by redesignating subparagraphs (a) through (f) as sub-
paragraphs (A) through (F), respectively. 
(20) Section 3(c) (8) of such Act (D.C. Code, sec. 46-303(c) (8)) is 
amended— 
(A) by amending subparagraph (i) to read as follows: 
^^ ^*^*- ^^^• 
"(A) If as of the computation date the total of all contributions 
credited to any employer's account, with respect to employment since 
May 31,1939, is in excess of the total benefits paid after June 30, 1939, 
then chargeable or charged to his account, such excess shall be known 
as the employer's reserve, and his contribution rate for the ensuing 
calendar year or part thereof shall be— 
"(i) 2.7 per centum if such reserve is less than 0.5 per centum 
of his average annual payroll; 
"(ii) 2 per centum if such reserve equals or exceeds 0.5 per 
centum but is less than 1 per centum of his average annual payroll; 
"(iii) 1.5 per centum if such reserve equals or exceeds 1 per 
centum but is less than 1.5 per centum of his average annual 
payroll; 
" (iv) 1 per centum if such reserve equals or exceeds 1.5 per cen-
tum but is less than 2.5 per centum of his average annual payroll; 
"(v) 0.5 per centum if such reserve equals or exceeds 2.5 per 
centum but is less than 3 per centum of his average annual payroll; 
" (vi) 0.1 per centum if such reserve equals or exceeds 3 per cen-
tum of his average annual payroll."; 
(B) by inserting immediately before the period at the end of 
subparagraph (ii) "except as provided in subsection (c) (3) of ^^ ^*^*- ^*^5. 
this section"; and 
(C) by redesignating subparagraphs (ii), (iii), and (iv) as 7/star48^^^' 
subparagraphs (B), (C), and (D),respectively. 
Contribution 
rate. 
762 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
57 Stat. 105; 
61 Stat. 495. 
Certain ac-
counts, termina-
tion. 
Wage limita-
tion. 
68 Stat. 991. 
68A Stat. 439; 
34 Stat. 695. 
"Employment." 
Ante, 
p. 761. 
D.C. payments. 
68 Stat. 991. 
Employer liabil-
ity, limitation. 
Nonprofit orga-
nizations. 
Post, 
p. 766. 
68A Stat. 163. 
26 u s e 501. 
Ante, 
p. 756. 
Ante, 
p. 760. 
(21) Section 8(c) (9) of such Act (I>.(\ Code, sec. 4t)-8()8(c) (9)) 
is amended — 
(A) by striking out ""(iv)" in subparagraph (b) and inserting 
in lieu thereof "(I))""; and 
(B) by redesignating subparagiaphs (a), (b), (c), (d), and 
(e) as (A), (B), (C), (D). and (K), respectively. 
(•2-2) Section 8(c) of such Act (D.C. Code. sec. 46-8()8(c)) is 
amended by adding at the end thereof the following new paragraph : 
"(11) After December 81, 1971, the separate account established 
for an employer under the provisions of paragraph (1) of this sub-
section shall be discontinued effective tlie calendar quarter next suc-
ceeding three calendar years after the employer has been determined 
out of business. Thereafter no employer shall have any right to oi-
interest in such discontinued account." 
(28) Section 8(e) of such Act (D.C. Code, sec. 46-808(e)) is 
amended to read as follows: 
"(e) From December 81, 1989, to January 1, 1955, wages, for the 
purpose of section 8, shall not include any amount in excess of $8,000 
paid by an employer to any person arising out of his or her employ-
ment during any calendar year. From January 1,1955, to December 81, 
1971, wages shall not include any amount in excess of $8,000 actually 
paid by an employer to any person during any calendar year. After 
December 81, 1971, wages shall not include any amount in excess of 
$4,200 (or in excess of the limitation on the amount of taxable wages 
iixed by the Federal Unemployment Tax Act (26 U.S.C. 8801-3811), 
whichever is greater) actually paid by an employer to any person 
during any calendar year. After December 81,1954, the term 'employ-
ment' for the purpose of this subsection shall include services consti-
tuting employment under any employment security law of a State or 
of the Federal Government. After December 81, 1971, the teiin 
'employment' for the purpose of this subsection shall include services 
constituting employment performed in the employ of a transferor as 
determined under the provisions of section 8(c) (7) of this Act." 
(24) Section 8(f) of such Act (D:C. Code, sec. 46-808(f)) is 
amended— 
"(A) by striking out in the first sentence " ( i ) " and inserting 
in lieu thereof "(A), or in the event any of its instrumentalities 
are required to be covered under this Act,"; and 
"(B) by adding at the end of the second paragraph thereof the 
following: "The District of Columbia shall be liable only for 50 
per centum of any extended benefits paid." 
(25) Section 8(g) of such Act (D.C. Code, sec. 46-808(g)) is 
amended by inserting immediately before the period at the end of the 
first sentence a colon and the following: ^^Provided, That liability to 
the fund shall not exceed contributions for the three calendar years 
next preceding the quarter in which liability was determined." 
(26) Section 3 of such Act (D.C. Code, sec. 46-803) is amended by 
adding at the end thereof the following new subsections: 
"(h) Notwithstanding any other provisions of this section, benefits 
paid to employees of nonprofit organizations shall be financed in 
accordance with the provisions of this subsection. For the purpose of 
this subsection and subsection (i), a nonprofit organization is an orga-
nization (or group of organizations) described in section 501(c) (3) of 
the Internal Revenue Code of 1954 which is exempt from income tax 
under section 501 (a) of such Code. 
"(1) Any nonprofit organization which, pursuant to section 1(b) 
(1) (C), is, or becomes, subject to this Act on or after January 1,1972, 
shall pay contributions under the provisions of section 3(c), unless 
it elects, in accordance with this paragraph to pay to the Board for 
85 STAT. ] 
PUBLIC LAW 92-211-DEC. 22, 1971 
;'63 
the District Unemployment Fund an amount equal to the amount of 
regular benefits plus one-half of the amount of extended benefits paid 
that is attributable to service in the employ of such nonprofit organiza-
tion, to individuals for weeks of unemployment which begin during 
the effective period of such election. 
" (A) Any nonprofit organization which is, or becomes, subject to this 
Act on January 1,1972, may elect to become liable for payments in lieu 
of contributions for a period of not less than one taxable year beginning 
with January 1,1972: Provided^ That it files with the Board a written 
notice of its election within the thirty-day period immediately follow-
ing such date or within a like period immediately following the date of 
enactment of this subparagraph whichever occurs later. 
"(B) Any nonprofit organization which becomes subject to this Act 
after January 1, 1972, may elect to become liable for payments in lieu 
of contributions for a period of not less than the remainder of that and 
the next year beginning with the date on which such liability begins by 
filing a written notice of its election with the Board not later than 
thirty days immediately following the date of the determination of 
such liability. 
" (C) Any nonprofit organization which makes an election in accord-
ance with subparagraph (A) or subparagraph (B) of this paragraph 
will continue to be liable for payments in lieu of contributions until it 
files with the Board a written notice terminating its election not later 
than thirty days prior to the beginning of the taxable year for which 
such termination shall first be effective, 
"(D) Any nonprofit organization which has been paying contri-
butions under this Act for a period subsequent to January 1, 1972 
may change to a reimbursable basis by filing with the Board not later 
than thirty days prior to the beginning of any taxable year a written 
notice of election to become liable for payments in lieu of contribu-
tions. Such election shall not be terminable by the organization for 
that and the next year. 
"(E) The Board may for good cause extend the period within 
which a notice of election, or a notice of termination, must be filed 
and may permit an election to be retroactive but not any earlier than 
with respect to benefits paid after December 31, 1969. 
"(F) The Board, in accordance with such regulations as it may 
prescribe, shall notify each nonprofit organization of any determina-
tion which the Board may make of its status as an employer and of 
the effective date of any election which it makes and of any termina-
tion of such election. Such determinations shall be subject to recon-
sideration, appeal and review in accordance with the provisions of 
section 3(c). 
"(2) Payments in lieu of contributions shall be made in accord-
ance with the provisions of this paragraph including either 
subparagraph (A) or subparagraph (B). 
" (A) At the end of each calendar quarter, or at the end of any other 
period as determined by the Board, the Board shall bill each nonprofit 
organization (or group of such organizations) which has elected to 
make payments in lieu of contributions for an amount equal to the full 
amount of regular benefits plus one-half of the amount of extended 
benefits paid that is attributable to service in the employ of such 
organization. 
"(B) (i) Each nonprofit organization that has elected payments in 
lieu of contributions may request permission to make such payments as 
provided in this subparagraph. Such method of payment shall become 
effective upon approval by the Board. 
" (ii) At the end of each calendar quarter, or at the end of such other 
period as determined by the Board, the Board shall bill each nonprofit 
organization for an amount representing one of the following: 
Payments, liabil-
ity. 
Termination. 
Extension. 
Notification. 
Ante, 
p. 760. 
Billing. 
764 
PUBLIC L
A
W 92-211-DEC. 22, 1971 
[85 STAT. 
''(I) For 19T2, one-fourth of 1 percent of its total payroll for 
1971. 
"(II) For years after 1972, such percentage of its total payroll 
for the immediately preceding calendar year as the Board shall 
determine. Such determination shall be based each year on the 
average benefit costs attributable to service in the employ of non-
profit organizations during the preceding calendar year. 
'* (III) For any organization which did not pay wages through-
out the four calendar quarters of the preceding calendar year, 
such percentage of its payroll during such year as' the Board 
shall determine. 
cenfJge^mo^difica- 
"(ii^) -^^ the cud of cacli taxable year, the Board may modify the 
tion. 
' 
quarterly percentage of payroll thereafter payable by the nonprofit 
organization in order to minimize excess or insufficient payments. 
"'(iv) At the end of each taxable year, the Board shall determine 
whether the total of payments for such year made by a nonprofit 
organization is less than, or in excess of, the total amount of regular 
benefits plus one-half of the amount of extended benefits paid to 
individuals during such taxable year based on wages attributable to 
service in the employ of such organization. Each nonprofit organiza-
tion whose total payments for such year are less than the amount so 
determined shall be liable for payment of the unpaid balance to the 
me^'ts^dlspo^si- 
fuiid iu accordauce with subparagraph (C). If the total payments 
tion. ' 
exceed the amount so determined for the taxable year, all or a part 
of the excess may, at the discretion of the Board, be refunded from 
the fund or retained in the fund as part of the payments which may 
be required for the next taxable year. 
"(C) Payment of any bill rendered under subparagraph (A) or 
subparagraph (B) shall be made not later than thirty days after such 
bill was mailed to the last known address of the nonprofit organization 
or was otherwise delivered to it, unless there has been an application 
for review and redetermination in accordance with subparagraph (E). 
"(D) Payments made by a nonprofit organization under the provi-
sions of this subsection shall not be deducted or deductible, in whole 
or in part, from the remuneration of individuals in the employ of the 
organization. 
"(E) The amount due specified in any bill from the Board shall be 
conclusive on the organization unless, not later than fifteen days after 
the bill was mailed to its last known address or otherwise delivered to 
it, the organization files an application for redetermination by the 
Board, setting forth the grounds for such application or appeal. The 
Board shall promptly review and reconsider the amount due specified 
in the bill and shall thereafter issue a redetermination in any case in 
Avhich such application for redetermination has been filed. Any such 
redetermination shall be conclusive on the organization unless the 
5
7 Stat. 105. 
organization files an appeal as set forth in section 3(c) (10), setting 
46-303. ° ^ 
forth the grounds for the appeal. 
"(F) Past due payments of amounts in lieu of contributions shall 
be subject to the same interest and penalties that, pursuant to section 
4(c), apply to past due contributions, 
de^o's^T '^""'^ °' 
"( ) ^^^ ^^^^' discretion of the Director, any nonprofit organization 
that elects to become liable for payments in lieu of contributions shall 
be requir-ed within thirty days after the effective date of its election, 
to execute and file with the Board a surety bond approved by the 
Director, or it may elect instead to deposit with the Board money. 
The amount of such bond or deposit shall be determined in accord-
ance with the provisions of this paragraph. 
" (A) The amount of the bond or deposit required by this paragraph 
shall be equal to one-fourth of 1 per centum of the organization's total 
Ante, p. 756. 
wages paid for employment as defined in section 1(b) (1) (C) for the 
Post, 
p. 767. 
85 STAT. ] 
PUBLIC LAW 92-211-DEC. 22, 1971 
765 
four calendar quarters immediately preceding the effective date of 
the election, the renewal date in the case of a bond, or the biennial 
anniversary of the effective date of election in the case of a deposit of 
money, whichever date shall be most recent and applicable. If the 
nonprofit organization did not pay wages in each of such four calendar 
quarters, the amount of the bond or deposit shall be as determined by 
the Director. 
"(B) Any bond deposited under this paragraph shall be in force 
^""^^ renewal. 
for a period of not less than two taxable years and shall be renewed 
with the approval of the Director at such times as the Director may 
prescribe, but not less frequently than at two-year intervals as long 
as the organization continues to be liable for payments in lieu of con-
tributions. The Director shall require adjustments to be made in a 
Adjustments. 
previously filed bond as he deems appropriate. If the bond is to be 
increased, the adjusted bond shall be filed by the organization within 
fifteen days of the date notice of the required adjustment was mailed 
or otherwise delivered to it. Failure by any organization covered by 
such bond to pay the full amount of payments in lieu of contributions 
when due, together with any applicable interest and penalties pro-
vided for in section 4(c) of this Act, shall render the surety liable on 
Post. p. 767. 
said bond to the extent of the bond, as though the surety was such 
organization. 
"(C) Any deposit of money in accordance with this paragraph shall ^^oeposits, reten-
be retained by the Board in an escrow account until liability under co°unt? ^^'"'"'^ ^'" 
the election is terminated, at which time it shall be returned to the 
organization, less any deductions as hereinafter provided. The Direc-
tor may deduct from the money deposited under this paragraph by a 
nonprofit organization to the extent necessary to satisfy any due and 
unpaid payments in lieu of contributions and any applicable interest 
and penalties provided for in section 4(c). The Director shall require 
^'^fj'^'*'""*^ '^^" 
the organization within fifteen days following any deduction from a 
money deposit under the provisions of this subparagraph to deposit 
sufficient additional money to make whole the organization's deposit 
at the prior level. The Director may, at anytime, review the adequacy 
Review, 
of the deposit made by any organization. If, as the result of such 
review, he determines that an adjustment is necessary, he shall require 
the organization to make additional deposit within fifteen days of 
written notice of his determination or shall return to it such portion 
of the deposit as he no longer considers necessary, whichever action is 
appropriate. 
"(D) If any nonprofit organization fails to file a bond or make a 
deposit, or to file a bond in an increased amount or to increase or make 
whole the amount of a previously made deposit, as provided under this 
paragraph, the Director may terminate such organization's election to 
make payments in lieu of contributions and such termination shall 
continue for not less than the four-consecutive-calendar-quarter period 
beginning with the quarter in which such termination becomes effec-
tive: Provided, That the Director may extend for good cause the 
applicable filing, deposit or adjustment period by not more than fifteen 
days. 
"(4) If any nonprofit organization is delinquent in making pay- ^ j^f^^"'^"^''* P^^' 
ments in lieu of contributions as required under paragraph (2) of this 
subsection, the Board may terminate such organization's election to 
make payments in lieu of contributions as of the beginning of the next 
taxable year, and such termination shall be effective for that and the 
next taxable year. 
"(5) Each employer that is liable for payments in lieu of contribu-
tions shall pay to the Board for the fund the amount of regular 
benefits plus one-half of the amount of extended benefits paid that are 
attributable to service in the employ of such employer. If benefits paid 
ments. 
766 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
to an individual are based on wages paid by more than one employer 
and one or more of such employers are liable for payments in lieu of 
contributions, the amount payable to the fund by each employer that is 
liable for such payments shall be .determined in accordance with the 
provisions of subparagraph (A) or subparagraph (B). 
"(A) If benefits paid to an individual are based on wages paid by 
one or more employers that are liable for payments in lieu of contribu-
tions and on wages paid by one or more employers who are liable for 
contributions, the amount of benefits payable by each employer that 
is liable for payments in lieu of contributions shall be an amount which 
bears the same ratio to the total benefits paid to the individual as the 
total base-period wages paid to the individual by such employer bear 
to the total base-period wages paid to the individual by all of his base-
period employers. 
"(B) If benefits paid to an individual are based on wages paid by 
two or more employers that are liable for payments in lieu of contribu-
tions, the amount of benefits payable by each such employer shall be 
an amount which bears the same ratio to the total benefits paid to the 
individual as the total base-period wages paid to the individual by 
such employer bear to the total base-period wages paid to the individ-
ual by all of his base-period employers. 
Group account. 
"^g^ Two Or more employers that have become liable for payments 
in lieu of contributions, in accordance with the provisions of sub-
Ante. p. 762. 
sectiou (h)(1), may file a joint application to the Board for the 
establishment of a group account for the purpose of sharing the 
cost of benefits paid that are attributable to service in the employ of 
'*'^*"*' 
such employers. Each such application shall identify and authorize 
a group representative to act as the group's agent for the purposes of 
this paragraph. Upon approval of the application, the Board shall 
establish a group account for such employers effective as of the begin-
ning of the calendar quarter in which it receives the application and 
shall notify the group's representative of the effective date of the 
Termination. 
accouut. Such accouut shall remain in effect for not less than two 
years and thereafter until terminated at the discretion of the Board 
Payment liabii- or upou application by the group. LTpon establishment of the account, 
^*^' 
each member of the group shall be liable for payments in lieu of 
contributions with respect to each calendar quarter in the amount 
that bears the same ratio to the total benefits paid in such quarter that 
are attributable to service performed in the employ of all members 
of the group as the total wages paid for service in employment by 
such member in such quarter bear to the total wages paid during such 
quarter foi- service performed in the employ of all members of the 
Regulations. 
group. The Board shall prescribe such regulations as it deems neces-
sary with respect to applications for establishment, maintenance, and 
termination of group accounts that are authorized by this paragraph, 
for addition of new members to, and withdrawal of active members 
from, such accounts, and for the determination of the amounts that 
are payable under this paragraph by members of the group and the 
time and manner of such payments. 
"(i) Notwithstanding any provisions in subsection (h) any non-
profit organization that prior to January 1, 1969, paid contributions 
Ante, p. 760. 
required by subsection (c) of this section and, pursuant to subsection 
(h) of this section, elects, within thirty days after the effective date 
of such subsection (h), to make payments in lieu of contributions, 
shall not be required to make any such payment on account of any 
benefits paid, on the basis of wages paid by such organization to indi-
viduals for weeks of unemployment which began on or after the 
effective date of such election until the total amount of such benefits 
equals the amount of the positive balance in the experience rating 
account of such organization." 
85 STAT.] 
PUBLIC LAW 9 2 - 2 1 1 - D E C . 22, 1971 
767 
(27) Section 4(a) of such Act (D.C. Code, sec. 46-304(a)) is 
Employer con-
amended by inserting ", or payment in lieu of contributions under ^"s'^st'rt^'ios. 
section 3(h)," immediately after "section 3". 
Ante, p. 762. 
(28) Section 4(b) of such Act (D.C. Code, sec. 46-304(b)) is 
^2 stat. 4i7. 
amended by inserting ", except as provided in section 3(h) of this 
Act" immediately before the period at the end of the first sentence. 
(29) Section 4(c) of such Act (D.C. Code, sec. 46-304(c)) is 
p^st due pay. 
amended to read as follows: 
"""*"' '"'"^'*-
"(c) (1) If contributions or payments in lieu of contributions under 
section 3(h) are not paid when due, there shall be added interest at 
the rate of one-half of 1 per centum per month or fraction thereof 
from the date they become due until paid: Provided, 
That interest 
shall not run against a court-appointed fiduciary when the contribu-
tions or payments in lieu of contributions under section 3(h) are not 
paid timely because of a court order. 
"(2) If contributions or wage reports are not filed on or before the 
^^"^^^y-
fifteenth day of the second month following the close of the calendar 
quarter for which they are due or contributions, or payments in lieu of 
contributions under section 3(h), are not paid by that time, there shall 
be added a penalty of 10 per centum of the contributions, or payments 
in lieu of contributions under section 3(h), but such penalty shall not 
be less than $5 nor more than $25 and for good cause such penalty may 
be waived by the Board." 
(30) Section 4(d) of such Act (D.C. Code, sec. 46-304(d)) is 
es stat. 992. 
amended by inserting ", or payments in lieu of contributions under 
section 3(h)," immediately after "contributions". 
(31) Section 4(e) of such Act (D.C. Code, sec. 46-304(e)) is 
amended by striking out "or tax" in the first and fifteenth sentences 
and inserting in lieu thereof ", or payments in lieu of contributions 
under section 3(h),". 
(32) Section 4(h) of such Act (D.C. Code, sec. 46-304(h)) is 
amended by inserting "or penalty" immediately after "interest" in the 
second sentence. 
(33) Section 4(i) of such Act (D.C. Code, sec. 46-304(i)) is amended 
to read as follows: 
"(i) REFUNDS.—If not later than three years after the date on 
which any contributions (or payments in lieu of contributions under 
section 3(h)) or interest thereon were paid, an employing unit which 
has paid such contributions (or payments in lieu of contributions under 
section 3 (h)) or interest thereon shall make application for an adjust-
ment thereof in connection with subsequent contribution payments 
(or payments in lieu of contributions under section 3(h)) or for a 
refund thereof because such adjustment cannot be made, and the Board 
shall determine that such contributions (or payments in lieu of contri-
butions under section 3(h)) or interest on any portion thereof was 
erroneously collected, the Board shall allow such employing unit to 
make an adjustment thereof, without interest, in connection with sub-
sequent contribution payments (or payments in lieu of contributions 
under section 3(h)) by it, or if such adjustment cannot be made the 
Board shall refund said amount, without interest, from the clearing 
account or benefit account upon checks issued by the Board or its duly 
authorized agent. For like cause and within the same period, adjust-
ment or refund may be so made on the Board's own initiative. Should 
benefits have been paid based upon work records filed by the employing 
unit, claiming an adjustment or refund, such benefit should be dis-
regarded for purposes of figuring such adjustment or refund, and any 
such benefit payments already having been made at the time of the 
adjustment or refund, based upon records fi.led with this Board by 
such employing unit, shall to that extent be allowed and shall not be 
deemed to have been paid erroneously." 
768 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
Compromise. 
57 Stat. 108; 
68 Stat. 992. 
Ante, 
p. 762. 
Weekly benefit 
amount. 
76 Stat. 48. 
Benefit quali-
fications. 
Supra, 
42 u s e 401. 
68 Stat. 993; 
76 Stat. 48. 
(34) Section 4(1) of such Act (D.C. Code, sec. 46-304(1)) is 
amended by striking out the first and second sentences and inserting in 
lieu thereof the following: 
"(1) The Board may compromise any civil case arising under this 
Act. Whenever a compromise is made by the Board in each such case, 
there shall be placed in the minutes of the Board the opinion of an 
attorney of the Board with the reasons therefor, including a statement 
of (1) the amount of the contributions, or payments in lieu of con-
tributions under section 3(h), due, (2) the amount of interest due on 
the same, and (3) the amount actually paid in accordance with the 
terms of the compromise." 
(35) Section 7(b) of such Act (D.C. Code, sec. 46-307(b)) is 
amended— 
(A) by striking out the second sentence; and 
(B) by striking out in the third sentence "'50 per centum" and 
inserting in lieu thereof "66% per centum". 
(36) Section 7(c) of such Act (D.C. Code, sec. 46-307(c)) is 
amended to read as follows: 
"(c) To qualify for benefits an individual must have (1) been paid 
wages for employment of not less than $300 in one quarter in his base 
l)eriod, (2) been paid wages for employment of not less than $450 in 
not less than two quarters in such period, and (3) received during such 
period wages the total amount of which is equal to at least one and 
one-half times the amount of his wages actually received in the quarter 
in such i^eriod in which his wages were the highest. Notwithstanding 
the provisions of paragraph (3), any otherwise qualified individual, 
the total amount of whose wages during such period is less than the 
amount required to have been received during such period under such 
paragraph, may qualify for benefits if the difference between the 
amounts so required to have been received and the total amount of his 
wages during such period does not exceed $70, but the amount of his 
weekly benefit, as computed under section 7(b), shall be reduced by $1 
if such difference does not exceed $35 or by $2 if such difference is 
more than $35. Wages received by an individual in the period interven-
ing between the end of his last base period and the beginning of his 
last benefit year shall not be available for benefit purposes in a subse-
quent benetit year unless he has, subsequent to the commencement of 
such last benefit year, performed services for which he received 
remuneration for personal services, whether or not such services were 
performed in employment as defined in this Act, in an amount equal 
to at least ten times the weekly benefit amount for which he qualifies 
in such last benefit year. Benefits payable to an individual with respect 
to a week shall be reduced, under regulations prescribed by the Board, 
by any amount received or applied for with respect to such week as a 
retirement pension or annuity under a public or private retirement 
plan or system provided, or contributed to, by any base period 
employer. An amovmt received with respect to a period other than a 
week shall be prorated by weeks. No reduction shall be made under the 
preceding two sentences for any amount received under title I I of 
the Social Security Act." 
(37) Section 7 of such Act (D.C. Code, sec. 46-307) is amended by 
adding the following new subsection: 
"(g) EXTENDED BENEFITS PROGRAM.—Notwithstanding any other 
provisions of this section, this subsection provides a program of 
extended benefits on and after January 1,1972. 
"(1) DEFINITIONS.—As used in this subsection, unless the context 
clearly requires otherwise— 
"(A) 'Extended benefit period' means a period which— 
"(i) begins with the third week after whichever of the 
following weeks occurs first: (I) a week for which there is a 
85 STAT. ] 
PUBLIC LAW 92-211-DEC. 22, 1971 
769 
national 'on' indicator, or (II) a week for which there is a 
State 'on' indicator; and 
"(ii) ends with either of the following weeks, whichever 
occurs later: (I) the third week after the first week for which 
there is both a national 'off' indicator and a State 'off' indi-
cator; or (II) the thirteenth consecutive week of such period: 
Provided^ That no extended benefit period may begin by 
reason of a State 'on' indicator before the fourteenth week 
following the end of a prior extended benefit period which 
was in effect with respect to the District. 
"(B) There is a national 'on' indicator for a week if the Secre-
tary of Labor determines that for each of the three most recent 
completed calendar months ending before such week, the rate of 
insured unemployment 
(seasonally adjusted) 
for all States 
equaled or exceeded 4.5 per centum. 
"(C) There is a national 'off' indicator for a week if the Secre-
tary of Labor determines that for each of the three most recent 
completed calendar months ending before such week, the rate of 
insured unemployment (seasonally adjusted) for all States was 
less than 4.5 per centum. 
" (D) There is a State 'on' indicator for the District for a week 
if the Board determines, in accordance with regulations of the 
Secretary of Labor, that for the period consisting of such week 
and the immediately preceding twelve weeks, the rate of insured 
unemployment (not seasonably adjusted) under this Act— 
"(i) equaled or exceeded 120 per centum of the average of 
such rates for the corresponding thirteen-week period ending 
in each of the preceding two calendar years, and 
" (ii) equaled or exceeded 4 per centum. 
"(E) There is a State 'off' indicator for the District ixyv a week 
if the Board determines in accordance with regulations of the 
Secretary of Labor, that for the period consisting of such week 
and the immediately preceding twelve weeks, the rate of insured 
unemployment (not seasonally adjusted) under this Act— 
"(i) was less than 120 per centum of the average of such 
rates for the corresponding thirteen-week period ending in 
each of the preceding two calendar years, or 
"(ii) was less than 4 per centum. 
"(F) 'Rate of insured unemployment', for purposes of sub-
paragraphs (D) and (E) of this subsection, means the per-
centage derived by dividing (i) the average weekly number of 
individuals filing claims in the District for weeks of unemploy-
ment with respect to the most recent thirteen-consecutive-week 
period, as determined by the Board on the basis of its reports to 
the Secretary of Labor, by (ii) the average monthly employment 
covered under this Act for the first four of the most recent six 
completed calendar quarters ending before the end of such 
thirteen-week period. 
"(G) 'Regular benefits' means benefits payable to an individual 
under this Act or under any State law (including benefits pay-
able to Federal civilian employees and to ex-servicemen pursuant 
to chapter 85 of title 5, United States Code) other than extended 
^ use ssoi. 
benefits. 
"(H) 'Extended benefits' means benefits (including benefits 
payable to Federal civilian employees and to ex-servicemen pur-
suant to chapter 85 of title 5, United States Code) payable to an 
individual under the provisions of this subsection for weeks of 
unemployment in his eligibility period. 
" (I) 'Eligibility period' of an individual means the period con-
sisting of the weeks in his benefit year which begin in an extended 
note 
note 
770 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
benefit period and, if his benefit year ends within such extended 
benefit period, any weeks thereafter which begins in such period. 
"(J) 'Exhaustee' means an individual who, with respect to any 
week of unemployment in his eligibility period: 
"(i) has received, prior to such week, all of the regular 
benehts that were available to him under this Act or any 
State law (including dependents' allowances and benefits 
payable to Federal civilian employees and ex-servicemen 
5 use 8501. 
under chapter 85 of title 5, United States Code) in his cur-
rent benefit year that includes such week: Provided^ That, 
for the purposes of this subparagraph, an individual shall be 
deemed to have received all of the regular benefits that were 
available to him although as a result of a pending appeal with 
respect to wages that were not considered in the original 
monetary determination in his benefit year, he may subse-
quently be determined to be entitled to added regular benefits; 
or 
"(ii) his benefit year having expired prior to such week, 
has no, or insufficient, wages on the basis of which he could 
establish a new benefit year that would include such week; 
and 
"(iii) (I) has no right to unemployment benefits or allow-
ances, as the case may be, under the Railroad Unemployment 
45 us^c 367^^** 
Insurance Act, the Trade Expansion Act of 1962, the Auto-
76 Stat. 872'. 
motivc Products Trade Act of 1965, and such other Federal 
1
9 use 1801 
laws as are specified in regulations issued by the Secretary of 
79'stat.ioi6. 
Labor; and (II) has not received and is not seeking unem-
1
9 use 2001 
ployment benefits under the unemployment compensation law 
of the Virgin Islands or of Canada; but if he is seeking such 
benefits and the appropriate agency finally determines tliat he 
is not entitled to benefits under such law he is considered an 
exhaustee. 
"(K) 'State law' means the unemployment insurance law of 
any State, approved by the Secretary of Labor under section 3304 
g/g8A^stau^443; 
of the Internal Rcvenue Codc of 1954. 
26 use 3304. 
"(2) Exccpt wlicu the result would be inconsistent with the other 
provisions of this subsection, as provided in the regulations of the 
Board, the provisions of this Act which apply to claims for, or the 
payment of, regular benefits shall apply to claims for, and the payment 
of, extended benefits, 
fits^'^eiigibimy.^" 
"(3) An individual shall be eligible to receive extended benefits 
with respect to any week of unemployment in his eligibility period 
only if the Board finds that with respect to such week: 
"(A) he is an 'exhaustee' as defined in paragraph (1)(J) of 
this subsection, and 
"(B) he has satisfied the requirements of this Act for the 
receipt of regular benefits that are applicable to individuals claim-
ing extended benefits, including not being subject to a disqualifi-
cation for the receipt of benefits. 
"(4) The weekly extended benefit amount payable to an individual 
for a week of total unemployment in his eligibility period shall be an 
amount equal to the weekly basic or augmented benefit amount, which-
ever is appropriate, payable to him during his applicable benefit year. 
"(5) The total extended benefit amount payable to any eligible 
individual with respect to his applicable year shall be the least of the 
following amounts: 
" (A) 50 percent of the total amount of regular benefits (includ-
ing dependents' allowances) which were payable to him under this 
Act in his applicable benefit year; 
"(B) thirteen times his weekly benefit amount (including 
dependents' allowances) which was payable to liim under this Act 
85 STAT. ] 
PUBLIC LAW 92-211-DEC. 22, 1971 
771 
for a week of total unemployment in the applicable benefit year; 
or 
"(C) thirty-nine times his weekly benefit amount (including 
dependents' allowances) which was payable to him under this Act 
for a week of total unemployment in the applicable benefit year, 
reduced by the total amount of regular benefits which were paid 
(or deemed paid) to him under this Act with respect to the benefit 
year. 
"(D) For purposes of this paragraph, the total regular benefit 
amount shall be that amount (including dependents' allowances) 
provided in the individual's monetary determination or the amount 
of regular benefits (including dependents' allowances) actually 
received, whichever is the greater. 
"(6) (A) Whenever an extended benefit period is to become effective 
in the District (or in all States) as a result of a State or a National 
'on' indicator, or an extended benefit period is to be terminated in the 
District as a result of State and National 'off' indicators, the Director 
shall make an appropriate public announcement as provided in the 
regulations of the Board. 
(B) Computations required by the provisions of paragraph (1) 
(F) of this subsection shall be made by the Board in accordance with 
regulations prescribed by the Secretary of Labor." 
(38) Section 9 of such Act (D.C. Code, sec. 46-309) is amended by go sta*t!'i52o.' 
adding the following new subsection: 
" ( g ) Benefits based on service in employment defined in section 
1(b)(1) (B) and (C) shall be payable in the same amount, on the 
^"'®' ^' ^^^* 
same terms, and subject to the same conditions as compensation pay-
able on the basis of other service subject to this Act; except that 
benefits based on service in an instructional, research, or principal 
administrative capacity in an institution of higher education (as 
defined in section 1 (w)) shall not be paid to an individual for any week 
^"*®' P- '^^e. 
of unemployment which begins during the period between two succes-
sive academic years, or during a similar period between two regular 
terms, whether or not successive, or during a period of paid subbatical 
leave provided for in the individual's contract, if the individual has a 
contract or contracts to perform services in any such capacity for any 
institution or institutions of higher education for both such academic 
years or both such terms." 
(39) Section 10(d) of'such Act (D.C. Code, sec. 46-310(d)) is 
^^ ^tat. 49. 
amended by adding the following new paragraph: 
"(3) Notwithstanding any other provision of this Act, compensa-
tion shall not be denied or reduced to an individual solely because he 
files a claim in another State (or a contiguous country with which the 
United States has an agreement with respect to unemploment com-
pensation) or because he resides in another State (or such a contiguous 
country) at the time he files a claim for unemployment compensation." 
(40) Section 11 of such Act (D.C. Code, sec. 46-311) is amended— ^^J-^^\^^' '^^*"" 
(A) by striking out the fifth sentence in subsection (b) and ""sy^sut. iie. 
inserting in lieu thereof "The Board shall promptly notify the 
claimant and any party to the proceeding of its determination, and 
such determination shall be final within 10 days after the mailing 
of notice thereof to the party's last known address or in the absence 
of such mailing, within 10 dajs of actual deliyery of such notice." 
(B) by striking out the sixth sentence in subsection (b) ; by 
striking out the seventh sentence through the words ^^Provided, 
That" in subsection (b) and capitalize the word "if" immediately 
thereafter. 
(C) by striking out "after the date of notification or" in the 
fourth sentence of subsection (e) and inserting in lieu thereof 
"of". 
75-432 O - 72 - 51 
772 
PUBLIC LAW 92-211-DEC. 22, 1971 
[85 STAT. 
57 Stat. 118. 
42 u s e 1305. 
26 u s e 3301. 
29 u s e 49 et 
seq, 
26 u s e 3304 
notes. 
Ante. p. 768. 
Administrative 
expenses. 
Special Admin-
istrative Expense 
Fund. 
D.C. eode 1-
264. 
Transfer of 
funds. 
Expenditure, 
restriction. 
(D) by striking out " ( a ) " in the penultimate sentence of sub-
section (e) ; and 
(E) by inserting "or recording device" inmiediately after 
"stenographer" in the second sentence of subsection (f). 
(41) Section 13 of such Act (D.C. Code, sec. 46-313) is amended 
(A) by amending subsection (e) to read as follows: 
"(e) FEDERAL-STATE COOPERATION.— (1) In the administration of 
this Act, the Board shall cooperate with the Department of Labor to 
the fullest extent consistent with the provisions of this Act, and shall 
take such action, through the adoption of appropriate rules, regula-
tions, administrative methods, and standards, as may be necessary to 
secure to the District and its citizens all advantages available under the 
provisions of the Social Security Act that relate to unemployment 
compensation, the Federal Unemployment Tax Act, the Wagner-
Peyser Act, and the Federal-State Extended Unemployment Compen-
sation Act of 1970, or other Manpower Acts. 
"(2) In the administration of the provisions in section 7(g) of this 
Act, which are enacted to conform with the requirements of the 
Federal-State Extended Unemployment Compensation Act of 1970, 
the Board shall take such action as may be necessary (A) to ensure 
that the provisions are so interpreted and applied as to meet the 
requirements of such Federal Act as interpreted by the Department 
of Labor, and (B) to secure to the District the full reimbursement 
of the Federal share of extended and regular benefits paid under this 
Act that are reimbursable under the Federal Act." and (B) by striking 
out "the District of Columbia" in the third sentence of subsection 
(f) and inserting in lieu thereof "any State". 
(42) Section 14 of such Act (D.C. Code, sec. 46-314) is amended— 
(A) by inserting the subsection designation " ( a ) " immediately 
before "All"; .
.
. 
(B) by striking out "$40" in such subsection (a) and inserting 
in lieu thereof "$65"; and 
(C) by adding at the end thereof the following new subsection: 
"(b) (1) There is hereby created a special deposit fund in the Treas-
ury of the United States, separate and apart from the District Unem-
ployment Fund, to be known as the Special Administrative Expense 
Fund. Notwithstanding any contrary provisions of this Act, (A) inter-
est and penalties collected from employers, and dishonored check 
penalties authorized by Public Law 89-208 (79 Stat. 844), shall after 
January 31, 1972, be deposited into the clearing account in the District 
Unemployment Fund in the Treasury of the United States for clear-
ance only and shall not, except as provided in paragraph (4) of this 
subsection, be deemed a part of the District Unemployment Fund; (B) 
thereafter, during each calendar quarter, there shall be transferred 
from the clearing account to such Special Administrative Expense 
Fund all moneys described in subparagraph (A) of this subsection 
collected during the preceding quarter; and (C) refunds of such 
moneys paid into the Special Administrative Expense Fund shall be 
made from such fund. 
"(2) Said moneys shall not be expended or available for expendi-
ture in any manner which would permit their substitution for, or a 
corresponding reduction in, Federal funds which would, in the absence 
of said moneys, be available to finance expenditures for the admin-
istration of this Act. Nothing in this subsection shall prevent said 
moneys from being used as a revolving fund to cover expenditures, 
necessary and proper under the law, for which Federal funds have 
been duly requested but not yet received, subject to the charging of 
such expenditures against such funds when received. The moneys in 
this fund shall be used by the Board for the payment of costs of 
administration which are found by the Board not to be proper and 
valid charges payable out of Federal grants or other funds received 
85 STAT.] 
PUBLIC LAW 92-211-DEC. 22, 1971 
773 
for the administration of this Act. All such payments of expenses 
shall be made by checks drawn by the Board and shall be subject to 
audit by the District in the same manner as are payments of other 
expenses of the District. 
''(3) No expenditure of this fund shall be made unless and until 
the Board by resolution duly entered in its minutes finds that no other 
funds are available or can properly be used to finance such expendi-
tures. Vouchers drawn to pay expenditures of this fund shall, among 
other things, include a duly certified copy of the resolution of the 
Board hereinbefore referred to. 
" (4) The moneys in this fund shall be continuously available to the 
Board for expenditures and refunds in accordance with the provisions 
of this subsection and shall not lapse at any time or be transferred to 
any other fund or account except as herein provided. If, on June 30 
of any calendar year, the balance in this fund exceeds $250,000 by 
$1,000 or more, the Board shall transfer such excess to the Unemploy-
ment Trust Fund. It shall be the duty of the Secretary of the Treasury 
to invest such portion of this fund in excess of $10,000 at the end of 
each month. Such investments shall be made in the same manner as 
provided in section 904 of the Social Security Act. The interest on, 
and the proceeds from, the sale of redemptions or any obligations held 
in this fund shall be credited to and form a part of this fund." 
(43) Section 15 of such Act (D.C. Code,, sec. 46-315) is amended by 
striking out "$25" in subsection (c) and inserting in lieu thereof "$50". 
(44) Section 16 of such Act (D.C. Code, sec. 46-316) is amended 
to read as follows: 
"(a) The Board is hereby authorized to enter into reciprocal 
arrangements with appropriate and duly authorized agencies of other 
States or of the Federal Government, or both, whereby services per-
formed by an individual for a single employing unit for which services 
are customarily performed by such individual in more than one State 
shall be deemed to be services performed entirely within any one of 
the States (1) in which any part of such individual's service is per-
formed or (2) in which such individual has his residence or (3) in 
which the employing unit maintains a place of business, provided 
there is in effect, as to such services, an election, approved by the agency 
charged with the administration of such State's unemployment-
compensation law, pursuant to which all the services performed by 
such individual for such employing unit are deemed to be performed 
entirely within such State. 
" (b) The Board is hereby authorized to enter into reciprocal arrange-
ments with appropriate and duly authorized agencies of other States 
or of the Federal Government, or both, whereby potential rights to 
benefits accumulated under the unemployment-compensation laws of 
one or more States or under one or more such laws of the Federal Gov-
ernment, or both, may constitute the basis for the payment of benefits 
through a single appropriate agency under terms which the Board finds 
will be fair and reasonable as to all affected interests and will not result 
in any substantial loss to the fund. 
"(c) The Board shall participate in any arrangements for the pay-
ment of compensation on the basis of combining an individual's wages 
and employment covered under this Act with his wages and employ-
ment covered under the unemployment-compensation laws of other 
States which are approved by the Secretary of Labor in consultation 
with the State unemployment-compensation agencies as reasonably 
calculated to assure the prompt and full payment of compensation in 
such situations and which include provisions for (1) applying the base 
period of a single State law to a claim involving the combining of an 
individual's wages and employment covered under two or more State 
unemployment-compensation laws, and (2) avoiding the duplicate use 
of wages and employment by reason of such combining. 
Audit. 
Funds, avail-
ability. 
Investment. 
74 Stat. 976. 
42 u s e 1104. 
68 Stat, 996. 
Reciprocal ar-
rangements . 
57 Stat. 121. 
774 
PUBLIC LAW 92-212-DEC. 22, 1971 
[85 STAT. 
Ante, p. 767. 
Reimbursements. 
57 Stat. 112. 
D.C. Code 46-
306 to 46-308. 
Investigations, 
authorization. 
u s e prec. 
title 1. 
Effective dates. 
"(d) The Board is hereby authorized to enter into reciprocal 
arrangements with appropriate and duly authorized agencies of other 
States or of the Federal Government, or both, whereby contributions 
due under this Act with respect to wages for employment shall for 
the purposes of section 4 of this Act be deemed to have been paid to 
the fund as of the date payment was made as contributions therefor 
under another State or Federal unemployment-compensation law, 
but no such arrangement shall be entered into unless it contains pro-
visions for such reimbursement to the fund of such contributions and 
the actual earnings thereon as the Board finds will be fair and reason-
able as to all affected interests. 
"(e) Reimbursements paid from the fund pursuant to subsection 
(c) of this section shall be deemed to be benefits for the purpose of 
sections 6, 7, and 8 of this Act. The Board is authorized to make to 
other State or Federal agencies and to receive from such other State 
or Federal agencies reimbursements from or to the fund, in accordance 
with arrangements entered into pursuant to this section. 
"(f) The administration of this Act and of State and Federal unem-
ployment-compensation and public-employment-service laws will be 
promoted by cooperation between the District and such States and the 
appropriate Federal agencies in exchanging services and making avail-
able facilities and information. The Board is therefore authorized to 
make such investigations, secure and transmit such information, make 
available such services and facilities, and exercise such of the other 
powers provided herein with respect to the administration of this Act 
as it deems necessary or appropriate to facilitate the administration of 
any such unemployment-compensation or public-employment-service 
law, and in like manner to accept and utilize information, services, and 
facilities made available to the District by the agency charged with the 
administration of any such other unemployment-compensation or pub-
lic-employment-service law. 
"(g) To the extent permissible under the laws and Constitution of 
the United States, the Board is authorized to enter into or cooperate in 
arrangements whereby facilities and services provided under this Act 
and facilities and services provided under the unemployment-compen-
sation law of any foreign government may be utilized for the taking of 
claims and the payment of benefits under the employment-security law^ 
of the District or under a similar law of such government." 
SEC. 3. The amendments made by this Act shall take effect on 
January 1, 1972, except that the amendments made by sections 2(35) 
and 2(36) of this Act shall take effect only with respect to benefit 
years that begin on or after January 2,1972. 
Approved December 22, 1971. 
Public Law 92-212 
AN ACT 
December 22, 1971 
[H. R. 8 312] 
To continue for two additional years the duty-free status of certain gifts by 
members of the Armed Forces serving in combat zones. 
Armed Forces. 
Gifts, duty-free 
status. 
83 Stat. 837. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America 
in Congress assembled^ That (a) item 
915.25 of the appendix to the Tariff Schedules of the United States 
(19 U.S.C. 1202) is amended by striking out "On or before 12/31/71" 
and inserting in lieu thereof "On or before 12/31/73". 
(b) The amendment made by subsection (a) shall apply with respect 
to articles entered, or withdrawn from warehouse, for consumption 
on or after January 1,1972. 
Approved December 22, 1971.