PUBLIC LAW 92-211-DEC. 22, 1971
57 Stat. 105; 61 Stat. 495.
Certain accounts, termination.
Wage limitation. 68 Stat. 9 9 1.
68A Stat. 439; 34 Stat. 6 9 5. "Employment."
Ante, p. 7 6 1. D.C. payments. 68 Stat. 9 9 1.
Employer liability, limitation.
68A Stat. 163. 26 USC 5 0 1. Ante, Ante,
p. 756. p. 760.
(21) Section 8(c)(9) of such Act (I>.(\ Code, sec. 4t)-8()8(c)(9)) is amended — (A) by striking out ""(iv)" in subparagraph (b) and inserting in lieu thereof "(I))""; and (B) by redesignating subparagraphs (a), (b), (c), (d), and (e) as (A), (B), (C), (D). and (K), respectively. (•2-2) Section 8(c) of such Act (D.C. Code. sec. 46-8()8(c)) is amended by adding at the end thereof the following new paragraph: "(11) After December 81, 1971, the separate account established for an employer under the provisions of paragraph (1) of this subsection shall be discontinued effective the calendar quarter next succeeding three calendar years after the employer has been determined out of business. Thereafter no employer shall have any right to oiinterest in such discontinued account." (28) Section 8(e) of such Act (D.C. Code, sec. 46-808(e)) is amended to read as follows: "(e) From December 81, 1989, to January 1, 1955, wages, for the purpose of section 8, shall not include any amount in excess of $8,000 paid by an employer to any person arising out of his or her employment during any calendar year. From January 1, 1955, to December 81, 1971, wages shall not include any amount in excess of $8,000 actually paid by an employer to any person during any calendar year. After December 81, 1971, wages shall not include any amount in excess of $4,200 (or in excess of the limitation on the amount of taxable wages iixed by the Federal Unemployment Tax Act (26 U.S.C. 8801-3811), whichever is greater) actually paid by an employer to any person during any calendar year. After December 81, 1954, the term 'employment' for the purpose of this subsection shall include services constituting employment under any employment security law of a State or of the Federal Government. After December 81, 1971, the teiin 'employment' for the purpose of this subsection shall include services constituting employment performed in the employ of a transferor as determined under the provisions of section 8(c)(7) of this Act." (24) Section 8(f) of such Act (D:C. Code, sec. 46-808(f)) is amended— " (A) by striking out in the first sentence " (i) " and inserting in lieu thereof " (A), or in the event any of its instrumentalities are required to be covered under this Act,"; and " (B) by adding at the end of the second paragraph thereof the following: "The District of Columbia shall be liable only for 50 per centum of any extended benefits paid." (25) Section 8(g) of such Act (D.C. Code, sec. 46-808(g)) is amended by inserting immediately before the period at the end of the first sentence a colon and the following: Provided, That liability to the fund shall not exceed contributions for the three calendar years next preceding the quarter in which liability was determined." (26) Section 3 of such Act (D.C. Code, sec. 46-803) is amended by adding at the end thereof the following new subsections: " (h) Notwithstanding any other provisions of this section, benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this subsection. For the purpose of this subsection and subsection (i), a nonprofit organization is an organization (or group of organizations) described in section 501(c)(3) of the Internal Revenue Code of 1954 which is exempt from income tax under section 501(a) of such Code. "(1) Any nonprofit organization which, pursuant to section 1(b) (1)(C), is, or becomes, subject to this Act on or after January 1, 1972, shall pay contributions under the provisions of section 3(c), unless it elects, in accordance with this paragraph to pay to the Board for