An Act to amend the Internal Revenue Code of 1954 with respect to the definition of compensation for purposes of tax under the Railroad Retirement Tax Act and for other purposes
PL 90-624 (H.R.7567), enacted 10/22/1968

1316 
PUBLIC LAW 90-624-OCT. 22, 1968 
[82 STAT. 
Post, 
p. 1368. 
Post, 
p. 1369-
(c) That part of the last sentence of section 3(a) of Reorganization 
Plan No. 1 of 1968 which relate to the rate of compensation of the 
Director of the Bureau of Narcotics and Dangerous Drugs has no 
further effect. 
(d) That part of the first sentence of section 3 (b) of Reorganization 
Plan No. 2 of 1968 which relates to the compensation of me Urban 
Mass Transportation Administrator has no further effect. 
Approved October 22, 1968. 
October 22, 1968 
[H. R. 7567] 
Public Law 90-624 
AN ACT 
To aineiid the Internal Revenue Code of 10.^4 with respec-t to the df fiiiition of com-
pensation for i)uriK>ses of tax under the Railroad Retirement Tax Act, and for 
other purposes. 
Taxes. 
Definition of 
compensation. 
68A Stat. 434. 
26 u s e 3231-
66 Stat. 168; 
75 Stat. 534. 
8 u s e 1101. 
50 Stat. 309; 
79 Stat. 860. 
45 u s e 228a. 
52 Stat. 1095. 
45 u s e 351. 
Applicability. 
26 u s e 3201-
3233-
73 Stat. 28; 
79 Stat. 861. 
Be if enacted by the Senate and HonMc of Representatives 
of the 
United States of America In Congress asseinhled^ That section 3281 
(e) (1) of the Internal Revenue Code of 1954 (relating to definition of 
compensation) is a.mended by inserting after the second sentence the 
I'olloAving new sentence: "Such term does not include remuneration for 
service which is performed by a nonresident alien individual for the 
Ijeriod he is temporarily present in the United States as a nonimmi-
grant under subparagraph (F) or (J) of section 101(a) (15) of the 
Immigration and Nationality Act, as amended, and which is performed 
to carry out the purpose specified in subparagraph (F) or (J), as the 
case may be." 
SEC. 2. Section 1(h) (1) of the Railroad Retirement Act of 1937 is 
amended by inserting after the second sentence the following new 
sentence: "Such term does not include remuneration for service which 
is performed by a nonresident alien individual for the period he is 
temporarily present in the United States as a nonimmigrant under 
subparagraph (F) or (J) of section 101(a) (15) of the Immigration 
and Nationality Act, as amended, and which is performed to carry out 
the purpose sfjecified in subparagraph (F) or (J), as the case may be." 
SEC. 8. Section 1 (i) of the Railroad Unemployment Insurance Act is 
amended by inserting after the first sentence the following new sen-
tence : "Such term does not include remuneration for service which is 
performed by a nonresident alien individual for the period he is tem-
porarily present in the United States as a nonimmigrant under sub-
paragraph (F) or (J) of section 101(a) (15) of the Immigration and 
Nationality Act, as amended, and which is performed to carry out the 
purpose specified in subparagraph (F) or (J), as the case may be." 
SEC. 4. (a) (1) The amendments made by the first two sections of 
this Act shall apply with respect to service performed after December 
81, 1961. 
(2) Notwithstanding the expiration before the date of the enactment 
of this Act or within 6 months after such date of the period for filing 
claim for credit or refund, claim for credit or refund of any overpay-
ment of any tax imposed by chapter 22 of the Internal Revenue Code 
of 1954 attributable to the amendment made by the first section of 
this Act may be filed at any time within one year after such date of 
enactment. 
(3) Any credit or refund of an overpayment of the tax imposed by 
section 8201 or 8211 of the Internal Revenue Code of 1954 which is 
attributable to the amendment made by the first section of this Act 
shall be appropriately adjusted for any lump-sum payment which 
has been made under section 5(f)(2) of the Railroad Retirement Act 
ance. 
82 STAT. ] 
PUBLIC LAW 90-625-OCT. 22, 1968 
1317 
of 1937 before the date of the allowance of such credit or the making 
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45 use 228e. 
01 such refund. 
(b) The amendments made by section 3 shall apply with respect to 
Applicability. 
service performed after December 31, 1967. 
Approved October 22, 1968. 
Public Law 90-625 
A N A C T 
October 22, 1968 
To authorize the Secretary of Agriculture to sell to the Village of Central, State 
[S. 3736] 
of New Mexico, certain lands administered by him formerly part of the Fort 
Bayard Military Reservation, New Mexico. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled. That, subiect to .,.T.°''* bayard 
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other provisions of this Act, the Secretary of Agriculture is authorized tion, N. Mex. 
and directed to sell, in tracts of not less than 40 acres and at market ^
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value as determined by him, and to convey to the Village of Central, 
State of New Mexico, for the purpose of residential and business devel-
opment, the following described lands formerly part of the Fort 
Bayard Military Reservation, Grant County, New Mexico, compris-
ing approximately one hundred and seventy-seven acres situated in 
section 35, township 17 south, range 13 west, Nev/ Mexico principal 
meridian, more particularly described by metes and bounds as follows: 
Beginning at the southwest corner of the parcel herein described, 
being a point on the northerly right-of-way line of United States 
Highway Numbered 260 (New Mexico State Highway Department 
project numbered F-013-1 (3)), whence the 2-mile corner on the south 
boundary of the Fort Bayard Military Reservation (concrete monu-
ment in place) bears south 02 degrees 20 minates 30 seconds east, 366.78 
feet distance: 
thence north 01 degree 16 minutes 00 seconds west, 439.75 feet 
distance to a point; 
thence north 80 degrees 06 minutes 10 seconds east, 496.21 feet 
distance to a point; 
thence north 14 degrees 22 minutes 10 seconds west, 500.58 feet 
distance to the northwest corner of the parcel herein described; 
thence north 37 degrees 22 minutes 30 seconds east, 1,003.60 feet 
distance to a point; 
thence north 13 degrees 48 minutes 30 seconds east, 439.35 feet 
distance to a point; 
thence north 47 degrees 39 minutes 10 seconds east, 703.80 feet 
distance to a point; 
thence north 48 degrees 30 minutes 00 second east, 490.75 feet 
distance to a point; 
thence north 48 degrees 59 minutes 00 second east, 602.85 feet 
distance to a point; 
thence north 49 degrees 39 minutes 00 second east, 235.52 feet 
distance to the northeast corner of the parcel herein described, 
being a point on the westerly line of the old Highway Numbered 
180-260 (road to Fort Bayard); 
thence south 44 degrees 13 minutes 10 seconds east, 289.71 feet 
distance along said westerly line of road to Fort Bayard to a 
point; 
thence south 28 degrees 21 minutes 00 second east, 2,267.83 feet 
distance continuing along said westerly line of road to Fort 
Bayard to a point; 
thence south 11 degrees 27 minutes 00 second east, 355.34 feet 
distance continuing along said westerly line of road to Fort 
Bayard to a point;