54 STaT.J 76TH CONG. , 3 D SESS.-CHS. 664, 665-AUG. 13 , 1940 (d) Nothing contained in this Act shall operate to affect the benefit rights of any individual under the Railroad Unemployment Insurance Act for any day of unemployment (as defined in section 1 (k) of such Act) occurring prior to the date of enactment of this Act. SEC. 5. Any application for payment filed with the Railroad Retirement Board prior to, or within sixty days after, the enactment of this Act shall, under such regulations as the Social Security Board may prescribe, be deemed to be an application filed with the Social Security Board by such individual or by any person claiming any payment with respect to the wages of such individual, under any provision of section 202 of the Social Security Act, as amended. SEC. 6. Nothing contained in this Act, nor the action of Congress in adopting it, shall be taken or considered as affecting the question of what carriers, companies, or individuals, other than those in this Act specifically provided for, are included in or excluded from the provisions of the various laws to which this Act is an amendment. SEC. 7 . (a) Notwithstanding the provisions of section 1605 (b) of the Internal Revenue Code, no interest shall, during the period February 1, 1940, to the eighty-ninth day after the date of enact- ment of this Act, inclusive, accrue by reason of delinquency in the payment of the tax imposed by section 1600 with respect to services affected by this Act performed during the period July 1, 1939, to December 31, 1939, inclusive, with respect to which services amounts have been paid as contributions under the Railroad Unemployment Insurance Act prior to the date of enactment of this Act. (b) Notwithstanding the provisions of section 1601 (a) (3) of the Internal Revenue Code, the credit allowable under section 1601 (a) against the tax imposed by section 1600 for the calendar year 1939 shall not be disallowed or reduced by reason of the payment into a State unemployment fund after January 31, 1940, of contri- butions with respect to services affected by this Act performed during the period July 1, 1939, to December 31, 1939, inclusive, with respect to which services amounts have been paid as contributions under the Railroad Unemployment Insurance Act prior to the date of enactment of this Act: Provided, That this subsection shall be applicable only if the contributions with respect to such services are paid into the State unemployment fund before the ninetieth day after the date of enactment of this Act. Approved, August 13, 1940. [CHAPTER 665] AN ACT To authorize the construction of certain facilities in Marjorie Park, Davis Island, Tampa, Florida, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Federal Works Administrator be, and he is hereby, authorized to accept on behalf of the United States of America, without cost, title to a tract of land in Marjorie Park, Davis Island, Tampa, Florida, suitable for use for the site of a United States quarantine station. SEC. 2. There is hereby authorized to be appropriated the sum of $76,000 to be expended by the Federal Works Administrator for the construction and installation of such buildings, utilities, and appurte- nances thereto on the tract of land herein authorized to be acquired to replace the existing United States quarantine station adjoining Mac- Dill Field Florida. SEC. 3 . UTpbn completion of the construction above authorized, the Federal Works Administrator is hereby authorized and directed to 787 Preservation of benefit rights. 62 Stat. 1094. 45 U. S. C., Supp. V, §§ 351-367. 52 Stat. 1095. Application for pay- ment. When deemed filed with Social Security Board. 53 Stat. 1363 . 42 U. S. C., Supp. V, §402. Inapplicability of Act. Nonaccrual of in- terest on designated tax. 53 Stat. 186. 26 U. S. C., Supp. V, §1605 (b). 63 Stat. 1387. 26 U. S. C., Supp. V, §1600. 52 Stat. 1094. 45 U. 8. C., Supp. V §§ 351-367. Designated tax cred- it not to be disallowed, etc. 53 Stat. 1387. 26 U. S. C., Supp. V, §§1600, 1601 (a), 1601(a) (3). 52 Stat. 1094. 45 U. S. C., Supp. V, §§351-367. Proviso. Condition. August 13, 1940 [S. 41061 [Public, No. 765] Marjorie Park, Davis Island, Tampa. Fla. Site for U. S . quar- antine station. Appropriation for construction of build- ings, etc., authorized. Transfer of desig- nated land, etc., to Secretary of War.
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