An Act to amend the prevailing wage section of the Davis-Bacon Act, as amended and related sections of the Federal Airport Act, as amended and the National Housing Act, as amended
PL 88-349 (H.R.6041), enacted 07/02/1964

238 
PUBLIC LAW 88-349-JULY 2, 1964 
[78 STAT. 
68A Stat. 63. 
26 use 172. 
Ante, p. 48. 
68A Stat. 817. 
26 use 6601. 
Effective date. 
"(i) CERTAIN 
PROPERTY 
CONFISCATED 
BY THE 
GOVERNMENT 
OF 
CUBA.— 
"(1) TREATMENT AS SUBSECTION ( C ) ( 3 ) LOSS.—For purposes of 
this chapter, in the case of an individual who was a citizen of the 
United States, or a resident alien, on December 31, 1958, any loss 
of property which— 
"(A) was sustained by reason of the expropriation, inter-
vention, seizure, or similar taking of the property, before 
January 1, 1964, by the government of Cuba, any political 
subdivision thereof, or any agency or instrumentality of the 
foregoing, and 
"(B) was not a loss described in paragraph (1) or (2) of 
subsection (c), 
shall be treated as a loss to which paragraph (3) of subsection (c) 
applies. In the case of tangible property, the preceding sentence 
shall not apply unless the property was held by the taxpayer, and 
was located in Cuba, on December 31,1958. 
" ( 2 ) 
SPECIAL RULES.— 
" (A) For purposes of subsection (a), any loss described in 
paragraph (1) shall be treated as having been sustained on 
October 14,1960, unless it is established that the loss was sus-
tained on some other day. 
"(B) For purposes of subsection (a), the fair market value 
of property held by the taxpayer on December 31, 1958, to 
which paragraph (1) applies, on the day on which the loss 
of such property was sustained, shall be its fair market value 
on December 31,1958. 
"(C) For purposes of section 172, a loss described in para-
graph (1) shall not be treated as an expropriation loss 
within the meaning of section 172 (k). 
"(D) For purposes of section 6601, the amount of any tax 
imposed by this title shall not be reduced by virtue of this sub-
section for any period prior to February 26,1964. 
" (3) REFUNDS OR CREDITS.—Notwithstanding anj law or rule of 
law, refund or credit of any overpayment attributable to the 
application of paragraph (1) may be made or allowed if claim 
therefor is filed before January 1, 1965. No interest shall be 
allowed with respect to any such refund or credit for any period 
prior to February 26,1964." 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply in respect of losses sustained in taxable years ending after 
December 31,1958. 
Approved June 30, 1964, 7:55 p.m. 
July 2. 1964 
[H. R. 6041] 
Public Law 88-349 
AN ACT 
To amend the prevailing wage section of the Davis-Bacon Act, as amended; 
and related sections of the Federal Airport Act, as amended; and the National 
Housing Act, as amended. 
Federal con-
struction contract 
laborers. 
Fringe benefits. 
49 Stat. 1011. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 1 of 
the Act of March 3, 1931, as amended (46 Stat. 1494, as amended; 40 
U.S.C. 276a), is hereby amended by designating the language of the 
present section as subsection (a) and by adding at the end thereof the 
following new subsection (b) : 
78 STAT. ] 
PUBLIC LAW 88-349-JULY 2, 1964 
239 
"(b) As used in this Act the term 'wages', 'scale of wages', 'wage 
rates', 'minimum wages', and 'prevailing wages' shall include— 
" (1) the basic hourly rate of pay; and 
" (2) the amount of— 
"(A) the rate of contribution irrevocably made by a con- buT/"n**^ contri-
tractor or subcontractor to a trustee or to a third person 
pursuant to a fund, plan, or program; and 
"(B) the rate of costs to the contractor or subcontractor 
benefit costs. 
which may be reasonably anticipated in providing benefits to 
laborers and mechanics pursuant to an enforcible commit-
ment to carry out a financially responsible plan or program 
which was communicated in writing to the laborers and 
mechanics affected, 
for medical or hospital care, pensions on retirement or death, 
compensation for injuries or illness resulting from occupational 
activity, or insurance to provide any of the foregoing, for unem-
ployment benefits, life insurance, disability and sickness insur-
ance, or accident insurance, for vacation and holiday pay, for 
defraying costs of apprenticeship or other similar programs, or 
for other bona fide fringe benefits, but only where the contractor 
or subcontractor is not required by other Federal, State, or local 
law to provide any of such benefits: 
Provided^ That the obligation of a contractor or subcontractor to ti<^srmethod^of 
make payment in accordance with the prevailing wage determinations payment. 
of the Secretary of Labor, insofar as this Act and other Acts incorpo-
rating this Act by reference are concerned may be discharged by the 
making of payments in cash, by the making of contributions of a 
type referred to in paragraph (2) (A), or by the assumption of an 
enforcible commitment to bear the costs of a plan or program of a 
type referred to in paragraph (2) (B), or any combination thereof, 
where the aggregate of any such payments, contributions, and costs 
is not less than the rate of pay described in paragraph (1) plus the 
amount referred to in paragraph (2). 
"In determining the overtime pay to which the laborer or mechanic 
^oZ^^^ion^l. 
is entitled under any Federal law, his regular or basic hourly rate of ciusion^of beneTit 
pay (or other alternative rate upon which premium rate of overtime c°sts. 
compensation is computed) shall be deemed to be the rate computed 
under paragraph (1), except that where the amount of payments, 
contributions, or costs incurred with respect to him exceeds the pre-
vailing wage applicable to him under this Act, such regular or basic 
hourly rate of pay (or such other alternative rate) shall be arrived 
at by deducting from the amount of payments, contributions, or costs 
actually incurred with respect to him, the amount of contributions 
or costs of the types described in paragraph (2) actually incurred 
w^ith respect to him, or the amount determined under paragraph (2) 
but not actually paid, whichever amount is the greater." 
SEC. 2. Section 15(b) of the Federal Airport Act, as amended (60 
^"P"""* p'-^i^'^ts. 
Stat. 178, as amended; 49 U.S.C. 1114(b)), is hereby amended by 
^3 stat. 481. 
inserting the words "in accordance with the Davis-Bacon Act, as 
amended (40 U.S.C. 276a—276a-5)" after the words "Secretary of 
49 stat. ion. 
Labor,". 
SEC. 3. Section 212(a) of the National Housing Act, as amended 
Housing projects. 
(53 Stat. 208, as amended; 12 U.S.C. 1715(c)), is hereby amended by ^g^^taJ^'eey"^' 
inserting the words "in accordance with the Davis-Bacon Act, as 
1
2 use \n\%c 
amended (40 U.S.C. 276a—276a-5)," after the words "Secretary of 
Labor,". 
240 
PUBLIC LAW 88-350-JULY 2, 1964 
r78 STAT. 
Effective date. 
SEC. 4. The amendments made by this Act shall take effect on-the 
ninetieth day after the date of enactment of this Act, but shall not 
affect any contract in existence on such effective date or made there-
after pursuant to invitations for bids outstanding on such effective 
date and the rate of payments specified by section 1 (b) (2) of the 
Act of March 3, 1931, as amended by this Act, shall, during a period 
of two hundred and seventy days after such effective date, become 
effective only in those cases and reasonable classes of cases as the 
Secretary of Labor, acting as rapidly as practicable to make such 
rates of payments fully effective, shall by rule or regulation provide. 
Approved July 2, 1964. 
July 2, 1964 
[H. R. 3348] 
Public Law 88-350 
AN ACT 
To amend section 316 of the Social Security Amendments of 1958 to extend the 
time within which teachers and other employees covered by the same retire-
ment system in the State of Maine may be treated as being covered by separate 
retirement systems for purposes of the old-age, survivors, and disability in-
surance program. 
Social securi 
74 Stat. 
42 use 
note. 
70 Stat. 
42 u s e 
935. 
418 
826. 
418. 
ty 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 316 
of the Social Security Amendments of 1958 is amended by striking 
out "July 1, 1961" and inserting in lieu thereof "July 1, 1965". 
SEC. 2. Section 218 (p) of the Social Security Act is amended by 
inserting "Texas," after "Tennessee,". 
Approved July 2, 1964. 
July 2, 1964 
[H. R.3496] 
Public Law 88-351 
AN ACT 
To further amend the Reorganization Act of 1949, as amended, so that such Act 
will apply to reorganization plans transmitted to the Congress at any time 
before .Tune 1,1965. 
Reorganization 
Act of 1949. 
Extension. 
Creation of ex-
ecutive depart-
ment, restriction. 
Be it enacted by the Semite and House of Representatives 
of the 
rnited States of America in Congress assembled., That subsection (b) 
of section 5 of the Reorganization Act of 1949 (63 Stat. 205; 5 U.S.C. 
133Z-3), as last amended by the Act of April 7,1961 (75 Stat. 41), is 
hereby further amended by striking out "June 1,1963" and inserting in 
1 ieu thereof "June 1,1965". 
SEC. 2. Paragraph (1) of subsection (a) of section 5 of the Reorga-
nization Act of 1949 (63 Stat. 205; 5 U.S.C. 133z-3) is amended to 
read as follows: 
"(1) creating any new executive department, or abolishing or 
transferring an executive department or all the functions thereof, 
or consolidating any two or more executive departments or all the 
functions thereof; or". 
Approved July 2, 1964.