Page:United States Statutes at Large Volume 60 Part 1.djvu/749

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PUBLIC LAWS-CH. 709-JULY 31, 1946 July 31, 1946 [H. R. 1362] [Public Law 572] Railroad retirement and unemployment insurance. 50 Stat. 308; 52 Stat 1095; 53 Stat. 182. 45 U. S. C. §228& (c), 351 (e); Supp. V 5 228a (c), 351 (e). 26U. .C.§1532(d); Supp. V, 1 1632 (d). Post, p. 728. 50 Stat. 309; 52 Stat. 1095. 45U.S.C.§I228a (h), 351 (i). Compensation for service rendered. Payment for time lost. Compensation earned prior to 1947. [CHAPTER 709] AN ACT To amend the Railroad Retirement Acts, the Railroad Unemployment Insurance Act, and subchapter B of chapter 9 of the Internal Revenue Code; and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, DIVISION I SECTION 1. Section 1 (c) of the Railroad Retirement Act of 1937, section 1 (e) of the Railroad Unemployment Insurance Act, and section 1532 (d) of the Internal Revenue Code are each amended as follows: After the word "if" where it first appears therein insert "(i)" and for the phrase "which services he renders for compensation" substitute the following: "or he is rendering professional or technical services and is integrated into the staff of the employer, or he is render- ing, on the property used in the employer's operations, other personal services the rendition of which is integrated into the employer s opera- tions, and (ii) he renders such service for compensation", and for the purpose of continuing the amendment of the Railroad Retirement Act of 1937, only, add after the word "compensation" the following: ", or a method of computing the monthly compensation for such service is provided in section 3 (c) ". Said subsections are further amended by inserting at the end of the first proviso the following: ", and if the application of such mileage formula, or such other formula as the Board may prescribe, would result in the compensation of the indi- vidual being less than 10 per centum of his remuneration for such service no part of such remuneration shall be regarded as compensation. SEC. 2. Section 1 (h) of the Railroad Retirement Act of 1937 is amended by substituting for the words "earned by" the words "paid to", and section 1 (i) of the Railroad Unemployment Insurance Act is amended by substituting for the word "payable" the word "paid"; and by inserting at the end of said section 1 (h) of the Railroad Retirement Act of 1937 and at the end of said section 1 (i) of the Railroad Unemployment Insurance Act, the following: "A payment made by an employer to an individual through the employer s pay roll shall be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which the payment is made. An employee shall be deemed to be paid, 'for time lost' the amount he is paid by an employer with respect to an identifiable period of absence from the active service of the employer, including absence on account of personal injury, and the amount he is paid by the employer for loss of earnings resulting from his displacement to a less remunerative position or occupation. If a payment is made by an employer with respect to a personal injury and includes pay for time lost, the total payment shall be deemed to be paid for time lost unless, at the time of payment, a part of such payment is specifically apportioned to factors other than time lost, in which event only such part of the payment as is not so apportioned shall be deemed to be paid for time lost. Compensation earned in any calendar month before 1947 shall be deemed paid in such month regardless of whether or when payment will have been in fact made, and compensation earned in any calendar year after 1946 but paid after the end of such calendar year shall be deemed to be compensation paid in the calendar year in which it will have been earned if it is so reported by the employer before February 1 of the next succeeding calendar year or, if the employee 722 [60 STAT.