Page:United States Statutes at Large Volume 53 Part 2.djvu/897

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53 STAT.] 76TH CONG. , 1ST SESS.-CH. 666-AUG. 10 , 1939 received or the period during which earned or paid, or whoever makes or causes to be made any false statement of a material fact in any application for any payment under this title, or whoever makes or causes to be made any false statement, representation, affi- davit, or document in connection with such an application, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than $1,000 or imprisoned for not more than one year, or both. "DEFINITIONS "SEO. 209. When used in this title- "(a) The term 'wages' means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include- "(1) That part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year prior to 1940, is paid to such individual by such employer with respect to employment during such calendar year; "(2) That part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual with respect to employment during any calendar year after 1939, is paid to such individual with respect to employment during such calendar year; "(3) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses in connection with sickness or accident disability, or (D) death, provided the employee (i) has not the option to receive, instead of provision for such death benefit, any part of such pay- ment or, if such death benefit is insured, any part of the premiums (or contributions to premiums) paid by his employer, and (ii) has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit, or to receive a cash consideration in lieu of such benefit either upon his withdrawal from the plan or system pro- viding for such benefit or upon termination of such plan or system or policy of insurance or of his employment with such employer; "(4) The payment by an employer (without deduction from the remuneration of the employee) (A) of the tax imposed upon an employee uhder section 1400 of the Internal Revenue Code or (B) of any payment required from an employee under a State unemployment compensation law; "(5) Dismissal payments which the employer is not legally required to make; or "(6) Any remuneration paid to an individual prior to January 1, 1937. "(b) The term 'employment' means any service performed after December 31, 1936, and prior to January 1, 1940, which was employ- ment as defined in section 210 (b) of the Social Security Act prior to January 1, 1940 (except service performed by an individual after he attained the age of.sixty-five if performed prior to January 1, 1939), and any service, of whatever nature, performed after December 31, 1939, by an employee for the person employing him, irrespective of the citizenship or residence of either, (A) within the United States, 1373 "Wages." Payments not in- cluded. Post, p. 1381. "Employment. " 49 Stat. 625 . 42 U. S. C., Supp- IV, §F410, 410a.