PUBLIC LAW 95-171—NOV. 12, 1977
91 STAT. 1353
Public Law 95-171 95th Congress An Act To extend certain Social Security Act provisions, and for other purposes. Be it enacted ty the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. (a) Section 3 of Public Law 94-401 is amended— (1) by inserting " and the fiscal year ending September 30, 1978," after "1977," in the matter preceding paragraph (1) of subsection (a); (2) by inserting "and such fiscal year ending September 30, 1978," after "1977," in subsection (a)(1)(B); (3) by striking out "or fiscal year" in subsection (a)(2) and inserting in lieu thereof "or either such fiscal year"; (4) by striking out "or fiscal year" in subsections (b), (c)(1), and (c)(2)(A) and inserting m lieu thereof in each instance "or either fiscal year"; (5) by inserting ", or the fiscal year ending September 30, 1978" before the period at the end of subsection (d)(1); and (6) by striking out "for such fiscal year" in subsection (d)(2) and inserting in lieu thereof "for either such fiscal year", (b) Section 5(b) of Public Law 94-401 is amended by striking out "September 30, 1977" and "October 1, 1977" and inserting in lieu thereof "September 30, 1978" and "October 1, 1978", respectively. (c) Section 6 of Public Law 94-401 is amended by striking out "September 30, 1977" and "October 1, 1977" and inserting in lieu thereof "September 30, 1978" and "October 1, 1978", respectively. (d) Section 7(a)(3) of Public Law 93-647 is amended by striking out "October 1, 1977" and inserting in lieu thereof "October 1, 1978". (e) Section 50B(a)(2)(B) of the I n t e r n a l Revenue Code of 1954 (definition of Federal welfare recipient employment incentive expenses) is amended by striking out "October 1, 1977" and inserting in lieu thereof "October 1, 1978". (f) The amendments made by this section shall be effective on October 1, 1977. SEC. 2. (a) Section 3304(a)(6)(A) of the Internal Revenue Code (relating to approval of State unemployment compensation laws) is amended by striking out " and " at the end of clause (ii) and by adding at the end thereof the following new clause: " ( i v) with respect to any services described in clause (i) or ( i i), compensation payable on the basis of services in any such capacity may be denied as specified in clauses (i), ( i i), and (iii) to any individual who performed such services in an educational institution while in the employ of an educational service agency, and for this purpose the term 'educational service agency' means a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or more educational institutions, and", (b) The amendments made by subsection (a) shall apply with respect to weeks of unemployment which begin after December 31, 1977.
Nov. 12, 1977 [H.R. 3387] Social Security Act, amendments. 42 USC 1397a note.
42 USC 1397a note. 42 USC note. 42 USC 42 USC note. 26 USC
1397a 1397b. 1397 SOB.
Effective dat«;. 26 USC SOB note. State unemployment compensation laws, approval.
26 USC 3304.
"Educational service agency.
26 USC 3304 note.
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