PUBLIC LAWS-CH. 666 -AUG. 10, 1939 taFderl instrnn- "(b) The legislature of any State may require any instrumentality talities and their em- ployees, contributions of the United States (except such as are (A) wholly owned by the ment funds; expep- United States, or (B) exempt from the tax imposed by section 1600 ti s.3 by virtue of any other provision of law), and the individuals in its employ, to make contributions to an unemployment fund under a State unemployment compensation law approved by the Board under IR'Antep.186 1391. section 1603 and (except as provided in section 5240 of the Revised R.S. 5240. Statutes, as amended, and as modified by subsection (c) of this section) 12 U.S.C. 4§ tpo- 485; supp. iv, §} 4s- to comply otherwise with such law. The permission granted in this 485. subsection shall apply (1) only to the extent that no discrimination is made against such instrumentality, so that if the rate of contribution is uniform upon all other persons subject to such law on account of having individuals in their employ, and upon all employees of such persons, respectively, the contributions required of such instrumen- tality or the individuals in its employ shall not be at a greater rate than is required of such other persons and such employees, and if the rates are determined separately for different persons or classes of persons having individuals in their employ or for different classes of employees, the determination shall be based solely upon mnemploy- ment experience and other factors bearing a direct relation to unem- ployment risk, and (2) only if such State law makes provision for the refund of any contributions required under such law from an instru- mentality of the United States or its employees for any year in the event said State is not certified by the Board under section 1603 with respect to such year. National banking "(c) Nothing contained in section 5240 of the Revised Statutes, associations, return s, etc., relative to re- as amended, shall prevent any State from requiring any national ces of etonpoyese banking association to render returns and reports relative to the association's employees, their remuneration and services, to the same extent that other persons are required to render like returns and reports under a State law requiring contributions to an unemploy- ment fund. The Comptroller of the Currency shall, upon receipt of a copy of any such return or report of a national banking association from, and upon request of, any duly authorized official, body, or commission of a State, cause an examination of the correctness of such return or report to be made at the time of the next succeeding examination of such association, and shall thereupon transmit to such official, body, or commission a complete statement of his findings respecting the accuracy of such returns or reports. Persons performing services onSU.prn epm- (d) No person shall be relieved from compliance with a State ise, compliance with unemployment compensation law on the ground that services were State unemployment compensation lawst performed on land or premises owned, held, or possessed by the United States, and any State shall have full jurisdiction and power to enforce the provisions of such law to the same extent and with the same effect as though such place were not owned, held, or possessed by the United States." Int'e.b 187. SEC. 614. Effective January 1, 1940, section 1607 of the Internal Revenue Code is amended to read as follows: "SEC. 1607. DEFINITIONS. "When used in this subchapter- "Employer." "(a) EMPLOYER.- The term 'employer' does not include any person unless on each of some twenty days during the taxable year, each day being in a different calendar week, the total number of individ- uals who were employed by him in employment for some portion of the day (whether or not at the same moment of time) was eight or more. 'Wages." "(b) WAGES.-T he term 'wages' means all remuneration for employment, including the cash value of all remuneration paid in [53 STAT.
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