PUBLIC LAW 94-566—OCT. 20, 1976
90 STAT. 2675
ment of compensation on the basis of such previously uncovered services. (e) CERTAIN NONPROFIT E M P L O Y E R S. — The unemployment compen-
sation law of any State may provide that any organization which elects to make payments (in lieu of contributions) into the State unemployment compensation fund as provided in section 3 3 0 9 (a)(2) of the I n t e r n a l Revenue Code of 1954 shall not be liable to make such pay- 26 USC 3309. ments with respect to the compensation paid to any individual whose base period wages includes wages for previously uncovered services which are reimbursable under subsection (c)(2) to the extent that such individual would not have been eligible to receive such compensation h a d the State not provided for the payment of compensation on the basis of such previously uncovered services. (f)
P A Y M E N T S MADE M O N T H L Y. — Payments under subsection
(a)
shall be made monthly, prior to audit or settlement by the General Accounting Office, on the basis of estimates by the Secretary of the amount payable to such State for such month, reduced or increased, as the case may be, by any amount by which the Secretary finds that his estimates for any prior month were greater or less than the amounts which should have been p a i d to such State. Such estimates may be made on the basis of such statistical, sampling, or other methods as may be agreed upon by the Secretary and the State. (g) DEFINITIONS. — For purposes of this section— (1) STATE.—The term " State " includes the District of Columbia, the Commonwealth of P u e r to Rico, and the Virgin Islands. (2) SECRETARY.—The term "Secretary" means the Secretary of Labor. (3) B E N E F I T YEAR.—The term "benefit year " means the benefit year as defined in the applicable State unemployment compensation law. (4) BASE PERIOD.—The term "base period" means the base period as defined by the applicable State unemployment compensation law for the benefit year. (5) UNEMPLOYMENT F U N D. — The term " unemployment
fund"
has the meaning given to such term by section 3306(f) of the I n t e r n a l Revenue Code of 1954. 26 USC 3306. (h) AUTHORIZATION OF APPROPRIATIONS.—There are authorized to
be appropriated from the general fund of the Treasury such sums as may be necessary to carry out the purposes of this section. SEC. 122. TRANSITIONAL RULES IN CASE OF NONPROFIT ORGANIZATIONS. (a) CREDIT FOR PRIOR CONTRIBUTIONS.—Section 3303 of the I n t e r n a l
Revenue Code of 1954 (relating to conditions of additional credit 26 USC 3303. allowance) is amended by a d d i n g a t the end thereof the following new subsection: "(g)
TRANSITIONAL
RULE
FOR UNEMPLOYMENT
COMPENSATION
AMENDMENTS OF 1976.—To facilitate the orderly transition to coverage of service to which section 3309(a)(1)(A) applies by reason of the enactment of the Unemployment Compensation Amendments of 1976, Ante, p. 2667, a State law may provide that an organization (or g r o u p of organizations) which elects, when such election first becomes available under the State law with respect to such service, to make payments (in lieu of contributions) into the State unemployment fund as provided in section 3 3 0 9 (a)(2), and which h a d paid contributions into such fund under the State law with respect to such service performexi in its employ before the date of the enactment of this subsection, is not
�
