Page:United States Statutes at Large Volume 60 Part 1.djvu/1008

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60 STAT.] 79TH CONG., 2 D SESS.-CH. 951-AUG. 10 , 1946 "(e) For the purposes of this section the term 'date of the ter- mination of World War II' means the date proclaimed by the President as the date of such termination, or the date specified in a concurrent resolution of the two Houses of Congress as the date of such termination, whichever is the earlier." SEC. 202. When used in the Social Security Act, as amended by this Act, the term "Administrator", except where the context other- wise requires, means the Federal Security Administrator. TITLE HII-UNEMPLOYMENT COMPENSATION FOR MARITIME WORKERS SEC. 301. STATE COVERAGE OF MARITIME WORKERS. (a) The Internal Revenue Code, as amended, is amended by add- ing after section 1606 (e) a new subsection to read as follows: "(f) The legislature of any State in which a person maintains the operating office, from which the operations of an American vessel operating on navigable waters within or within and without the United States are ordinarily and regularly supervised, managed, directed and controlled, may require such person and the officers and members of the crew of such vessel to make contributions to its unemployment fund under its State unemployment compensation law approved by the Federal Security Administrator (or approved by the Social Security Board prior to July 16, 1946) under section 1603 and otherwise to comply with its unemployment compensation law with respect to the service performed by an officer or member of the crew on or in connection with such vessel to the same extent and with the same effect as though such service was performed entirely within such State. Such person and the officers and mem- bers of the crew of such vessel shall not be required to make con- tributions, with respect to such service, to the unemployment fund of any other State. The permission granted by this subsection is subject to the condition that such service shall be treated, for pur- poses of wage credits given employees, like other service subject to such State unemployment compensation law performed for such person in such State, and also subject to the same limitation, with respect to contributions required from such person and from the officers and members of the crew of such vessel, as is imposed by the second sentence (other than clause (2) thereof) of subsection (b) of this section with respect to contributions required from instru- mentalities of the United States and from individuals in their employ." (b) The amendment effected by subsection (a) shall not operate, prior to January 1, 1948, to invalidate any provision, in effect on the date of enactment of this Act, in any State unemployment compensation law. SEC. 302. DEFINITION OF EMPLOYMENT. That part of section 1607 (c) of the Internal Revenue Code, as amended, which reads as follows: "(c) EMPIOYMENT.- The term 'employment' means any service per- formed prior to January 1,1940, which was employment as defined in this section prior to such date, and any service, of whatever nature, performed after December 31, 1939, within the United States by an employee for the person employing him, irrespective of the citizenship or residence of either, except-" is amended, effective July 1,1946, to read as follows: "(c) EMrPLOYMENT. -The term 'employment' means any service per- formed prior to July 1,1946, which was employment as defined in this 981 "Date of the termi- nation of World War II." "Administrator." 59 Stat. 549. 26 U. S. C., Supp. V, 1606 (e). 53 Stat. 185. 26 U.S. C. §1603. 63 Stat. 187 . 2U.S.C.11607 (c); Bupp. V, 1607 (c).