59 STAT.] 79TH CONG. , 1ST SESS.-CH. 433-OCT. 23 , 1945 by a laborer, mechanic, or workman, in connection with construction work or the operation and maintenance of electrical facilities, as an employee performing service for the Administrator but shall not include any service performed by such a laborer, mechanic, or work- man, to whom the Act of May 29, 1930 (46 Stat. 468), as amended, applies. "(2) The Social Security Board shall not make determinations as to whether an individual has performed services which are employ- ment by reason of this subsection, the periods of such services, the amounts of remuneration for such services which constitutes 'wages' under the provisions of this section, or the periods in which or for which such wages were paid, but shall accept the determinations with respect thereto of the Administrator, and such agents as he may desig- nate, as evidenced by returns filed by the Administrator as an employer pursuant to section 1426 (j) of the Internal Revenue Code and cer- tifications made pursuant to this subsection. Such determinations shall be final and conclusive. "(3) The Administrator is authorized and directed, upon written request of the Social Security Board, to make certification to it with respect to any matter determinable for the Board by the Administrator under this subsection, which the Board finds necessary in administer- ing this title." (c) Section 1606 of the Internal Revenue Code, as amended, is amended by adding at the end thereof the following new subsection: "(e) The legislature of any State may, with respect to service to be performed after December 31, 1945, by a laborer, mechanic, or workman, in connection with construction work or the operation and maintenance of electrical facilities, as an employee performing service for the Bonneville Power Administrator (hereinafter called the Administrator), require the Administrator, who for the purposes of this subsection is designated an instrumentality of the United States, and any such employee, to make contributions to an unemployment fund under a State unemployment compensation law approved by the Board under section 1603 and to comply otherwise with such law. Such permission is subject to the conditions imposed by subsection (b) of this section upon permission to State legislatures to require con- tributions from instrumentalities of the United States. The Admin- istrator is authorized and directed to comply with the provisions of any applicable State unemployment compensation law on behalf of the United States as the employer of individuals whose service con- stitutes employment under such law by reason of this subsection." (d) Section 1607 of the Internal Revenue Code, as amended, is amended by adding at the end thereof the following new subsection: "(m) CERTAIN EMPLOYEES OF BONNEVILLE POWER ADMINISTRATOR. - The term 'employment' shall include such service as is determined by the Bonneville Power Administrator (hereinafter called the Admin- istrator) to be performed after December 31, 1945, by a laborer, mechanic, or workman, in connection with construction work or the operation and maintenance of electrical facilities, as an employee performing service for the Administrator. The term 'wages' means, with respect to service which constitutes employment by reason of this subsection, such amount of remuneration as is determined (sub- ject to the provisions of this section) by the Administrator to be paid for such service. The Administrator is authorized and directed to comply with the provisions of the internal revenue laws on behalf of the United States as the employer of individuals whose service constitutes employment by reason of this subsection." Approved October 23, 1945. 549 5U..c. 691; Supp. IV, § 691 et eq. Pot, p. 577, 621. Determinations as to employment, pay, etc. Ante, p. M48. Certification by Ad- ministrator. 53 Stat. 187. 26U..c.i1606 Contributions to un- employment fund. 53 Stat. 185 . 26 U.. c.. 103. 53 Stat. 187. 26U.S.c. IlaW7. Pout, p. 670. "Employment." " Wage."
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