60 STAT.] 79TH CONG. , 2D SESS.-CH. 709-JULY 31, 1946 last stated reason a carrier by whom he was employed before August 29, 1935, or a carrier who is its successor did not on or after August 29, 1935, and before August 1945 call him to return to service, or (C) if he was so called he was solely for such reason unable to render service in six calendar months as provided in clause (ii); or (iv) he was on August 29, 1935, absent from the service of a carrier by reason of a discharge which, within one year after the effective date thereof, was protested, to an appropriate labor representative or to the carrier, as wrongful, and which was followed within ten years of the effective date thereof by his reinstatement in good faith to his former service with all his seniority rights: Provided,That an individual shall not be deemed to have been on August 29, 1935, in the employment relation to a carrier if before that date he was granted a pension or gratuity on the basis of which a pension was awarded to him pursuant to section 6 of the Railroad Retirement Act of 1937, or if during the last pay-roll period before August 29, 1935, in which he rendered service to a carrier he was not in the service of an employer, in accordance with subsection (d), with respect to any service in such pay-roll period, or if he could have been in the employment relation to an employer only by reason of his having been, either before or after August 29, 1935, in the service of a local lodge or division defined as an employer in subsection (a). "The term 'employee' includes an officer of an employer. "The term 'employee' shall not include any individual while such individual is engaged in the physical operations consisting of the min- ing of coal, the preparation of coal, the handling (other than move- ment by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple." (f) Section 1532 (e) of the Internal Revenue Code is amended by adding at the end thereof the following new paragraph: "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 indi- vidual 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." (g) Subchapter B of Chapter 9 of the Internal Revenue Code is amended by adding at the end thereof the following new section: "SEC. 1538. TITLE OF SUBCHAPTER. "This subchapter may be cited as the 'Railroad Retirement Tax Act'." DIVISION II SEC. 201. Section 1 (d) of the Railroad Retirement Act of 1937 is amended to read as follows: "(d) An individual shall be deemed to have been in the employ- ment relation to an employer on the enactment date if (i) he was on that date on leave of absence from his employment, expressly granted to him by the employer by whom he was employed, or by a 725 Restrictions. 50 Stat. 312. 45U.S. C.§228 Ante, p. 722. Individual engaged in mining, etc., of coal. 53 Stat. 182. 26U. S. C. 1532(e). Compensation for service rendered. Payment for time lost. 53 Stat. 179. 26U.S.C.§100- 1537; Supp. V, s 1532 d seq. Ante, p. 722 t seq. 50 Stat. 308. 45U. .C. 228a(d). Individual in em- ployment relation.
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