PUBLIC LAWS-CHS. 467, 468 -JUNE 14, 1948 strike against the Government of the United States, or who advocates, or who is a member of an organization that advocates, the overthrow of the Government of the United States by force or violence, and accepts employment the salary or wages for which are paid from any appropriation contained in this Act shall be guilty of a felony and, upon conviction, shall be fined not more than $1,000 or imprisoned for not more than one year, or both: Provided further, That the above penalty clause shall be in addition to, and not in substitution for, any other provisions of existing law. SEC. 108. This Act may be cited as the "Legislative Branch Appro- priation Act, 1949". Approved June 14, 1948. [CHAPTER 468] June 14, 1948 [H. J . Res. 296] [Public Law 642] Employment taxes and social-security benefits. 63 Stat. 1386, 1396. 26U. .C.'§1426 (d), 1607 (i). 49 Stat. 647. 42U..c.. 1301 (a) (6). 49 Stat. 620 . 42U.S.C. 301- 1336; Supp. I, { 303 ct seq. Ante, p. 196. 49 Stat. 622 . 42U. . c. 401- 410; Supp. I, § 410 note. Ante, p. 195. Appropriation au- thorized. JOINT RESOLUTION To maintain the status quo in respect of certain employment taxes and social- security benefits pending action by Congress on extended social-security coverage. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 1426 (d) and section 1607 (i) of the Internal Revenue Code are amended by inserting before the period at the end of each the following: ", but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an independent contractor or (2) any individual (except an officer of a corporation) who is not an employee under such common-law rules". (b) The amendments made by subsection (a) shall have the same effect as if included in the Internal Revenue Code on February 10, 1939, the date of its enactment. SEO. 2 . (a) Section 1101 (a) (6) of the Social Security Act is amended by inserting before the period at the end thereof the follow- ing: ", but such term does not include (1) any individual who, under the usual common-law rules applicable in determining the employer- employee relationship, has the status of an independent contractor or (2) any individual (except an officer of a corporation) who is not an employee under such common-law rules". (b) The amendment made by subsection (a) shall have the same effect as if included in the Social Security Act on August 14, 1935, the date of its enactment, but shall not have the effect of voiding any (1) wage credits reported to the Bureau of Internal Revenue with respect to services performed prior to the enactment of this Act or (2) wage credits with respect to services performed prior to the close of the first calendar quarter which begins after the date of the enactment of this Act in the case of individuals who have attained age sixty-five or who have died, prior to the close of such quarter, and with respect to whom prior to the date of enactment of this Act wage credits were established which would not have been established had the amendment made by subsection (a) been in effect on and after August 14, 1935. (c) (1) The Federal Security Administrator is directed to esti- mate and report to the Congress at the earliest practicable date (A) the total amount paid as benefits under title II of the Social Security Act which would not have been paid had the amendment made by subsection (a) been in effect on and after August 14, 1935, and (B) the total amount of such payments which the Administrator estimates will hereafter be paid by virtue of the provisions of subsection (b) (2) There herey authorzed to be appropriated to the Federal Old-Age and Survivors Insurance Trust Fund a sum equal to the Short title. 438 [62 STAT.
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