101 57 STAT.] 78TH CONG.. 1ST SESS.-CH. 117-JUNE 4, 1943 is (a) wholly owned by the United States, or (b) exempt from the tax imposed by section 1600 of the Internal Revenue Code of 3stat. 183 . the United States or by virtue of any other provision of law: Supp. n,§1e0. Provided, That, in the event that the Congress of the United Contributioento States, on or before the date of the enactment of the Act, has funds. permitted or in the event that the Congress of the United States shall permit States to require any instrumentalities of the United States to make contributions to an unemployment fund under a State unemployment compensation law, then, to the extent so permitted by Congress, and from and after the date as of which such permission becomes effective, or January 1, 1940, whichever is the later, all of the provisions of this Act shall be applicable to such instrumentalities in the same manner, to the same extent, and on the same terms as to all other employees, individuals, and services: Provided further, That if the District of Columbia Refunds if certifica should not be certified by the Social Security Board under section n lacking 1603 of the Internal Revenue Code for any year, the payments 53Stat. 185. required of any instrumentality of the United States or its employees with respect to such year shall be refunded by the District Unemployment Compensation Board in accordance with the provisions of section 4 (i) of this Act: Provided, however, t'op pay- That any employer required to make retroactive payment of any mentof contributions. contributions shall be given thirty days from October 17, 1940, within which to make such retroactive payments without incur- ring any penalty for the late payment of such contributions and all interest charges shall commence one month from October 17, 1940; "(E) service performed in the employ of the District, or of employment, ta et any other State, or of any political subdivision thereof, or any erption. instrumentality of any one or more of the foregoing which is wholly owned by the District or by one or more States or political subdivisions; and any service performed in the employ of any instrumentality of the District or of one or more States or polit- ical subdivisions to the extent that the instrumentality is, with respect to such service, exempt under the Constitution of the . United States from the tax imposed by section 1600 of the Fed- 2 Su. s. c. § 6 eral Internal Revenue Code; Supp. I, lfi00. "(F) service performed in the employ of a Senator, Repre- of Sentor, e. l o y sentatlve, Delegate, or Resident Commissioner, insofar as such service directly assists him in carrying out his legislative duties; "(G) service performed in the employ of a corporation, cor- igaitOnetc., or munity chest, fund, or foundation, organized and operated exclu- sively for religious, charitable, scientific, literary or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual; "(H) service with respect to which unemployment compensa- ,y°e at tion is payable under any other unemployment compensation system established by an Act of Congress; "(I) (1) service performed in any calendar quarter in the Organpiztions oex employ of any organization exempt from income tax under sec- tax. tion 101 of the Internal Revenue Code of the United States, if- 5 u. st.c. 101; "(a) the remuneration for such service does not exceed supp. - I 101. $45; or "(b) such service is in connection with the collection of dues or premiums for a fraternal beneficiary society, order, or association, and is performed away from the home office, or is ritualistic service in connection with any such society, order, or association; or
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