60 STAT.] 79TH CONG. , 2D SESS.-CH. 709-JULY 31, 1946 SEC. 317. Section 6 is amended by substituting for the phrase "earned by", each time it appears, and for the phrase "be earned by", the phrases "paid to" and "have been paid to", respectively. SEC. 318. (a) Section 8 (a) is amended by changing the word "payable" to "paid" wherever it appears; and by substituting for the portion of the subsection beginning with the words "and each such employer" and continuing to the end of the subsection, the follow- ing: "and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that propor- tion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him after December 31, 1946, to the employee for services during any calendar month after 1946 bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month; and in the event that the compensa- tion so paid by such employers to the employee for services rendered during such month is less than $300, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional contribution as the compensation paid by such employer after December 31, 1946, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month." (b) Subsection (h) of section 8 of the Railroad Unemployment Insurance Act, as amended, is amended to read as follows: "(h) All provisions of law, including penalties, applicable with respect to any tax imposed by section 1800 or 2700 of the Internal Revenue Code, and the provisions of section 3661 of such code, insofar as applicable and not inconsistent with the provisions of this Act, shall be applicable with respect to the contributions required by this Act: Provided, That all authority and functions conferred by or pursuant to such provisions upon any officer or employee of the United States except the authority to institute and prosecute, and the function of instituting and prosecuting, criminal proceedings, shall, with respect to such contributions, be vested in and exercised by the Board or such officers and employees of the Board as it may designate therefor." SEC. 319. Subsection 12 (b) is amended by inserting after the phrase "being carried on in the District of Columbia," the phrase "or the District Court of the United States for the Northern District of Illinois, if the investigation or proceeding is being carried on in the Northern District of Illinois,"; and by inserting before the phrase "in such proceedings may run" the phrase "or of the District Court of the United States for the Northern District of Illinois". SEC. 320. Subsection 12 (f) is amended by changing the phrases "unemployment-compensation laws", "unemployment benefits", and "unemployment-compensation law" to "unemployment-compensation, sickness, or maternity laws", "unemployment, sickness, or maternity benefits", and "unemployment-compensation, sickness, or maternity law", respectively. SEC. 321. Subsection 12 (g) is amended by inserting after the word "unemployment", each time it appears, the phrase ", sickness, or maternity", and by striking out the phrase ", with respect to unemployment after June 30, 1939,". SEc. 322. Subsection 12 (i) is amended by inserting the following paragraph between the second and third paragraphs thereof: "The Board shall provide a form or forms for statements of sick- ness and a procedure for the execution and filing thereof. Such forms and procedure shall be designed with a view to having such statements provide substantial evidence of the days of sickness of 739 62 Stat. 1101. 45 U.S.C. 366. 52 Stat. 1102. 45U.S. C.§38(a). Employer's liabili- ty, etc. 52 Stat. 1103 . 45U. S .C. §368(h). Application of other laws. 53 Stat. 195, 288, 448. 26U. S. C.§ 1800, 2700, 3661; Bupp. V, 2700. Authority, etc., of Board. 52 Stat. 1107 . 45U. S.C. I 2(b). 62 Stat. 1108 . 46 U. S.C .C 362 (I). 63 Stat. 848. 46U.S.C. 362(g). 52 Stat. 1109. 45U.S.C.§362(). Forms, etc., for statements of sickness.
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