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disability insurance system for January or February 1970 resulting
from the enactment of this title, and (2) the amount of such increase
is paid separately from the rest of the monthly benefit of such indi-
vidual for January or February 1970.

SEC. 1007. DISREGARDING OF INCOME OF OASDI RECIPIENTS IN
DETERMINING NEED FOR PUBLIC ASSISTANCE.

In addition to the requirements imposed by law as a condition of approval of a State plan to provide aid or assistance in the form of money payments to individuals under title I, X, XIV, or XVI of the

83 STAT. 742

Social Security Act, there is hereby imposed the requirement (and the 42 USC 301, 1201, plan shall be deemed to require) that, in the case of any individual 1351, 1381. receiving aid or assistance for any month after March 1970 and before

July 1970 who also receives in such month a monthly insurance benefit

under title II of such Act which is increased as a result of the enact- 42 USC 401-429. ment of the other provisions of this title, the sum of the aid or assistance received by him for such month, plus the monthly insurance benefit received by him in such month (not including any part of such

benefit which is disregarded under section 1006), shall exceed the 42 USC 1206. sum of the aid or assistance which would have been received by him for such month under such plan as in effect for March 1970, plus the monthly insurance benefit which would have been received by him in such month without regard to the other provisions of this title, by an amount equal to $4 or (if less) to such increase in his monthly insurance benefit under such title II (whether such excess is brought about by disregarding a portion of such monthly insurance benefit or otherwise).

Approved December 30, 1969, 9:30 a.m.

LEGISLATIVE HISTORY:

HOUSE REPORTS: No. 91-413 (Part 1), No. 91-413 (Part 2) (Comm. on

Ways & Means) and No. 91-782 (Comm. of Conference).

SENATE REPORT No. 91-552 (Comm. on Finance).

CONGRESSIONAL RECORD, Vol. 115 (1969):

Aug. 6, 7, Dec. 11: Considered and passed House.

Nov. 21, 24-26, Dec. 1-6, 8-11: Considered and passed Senate,

amended.

Dec. 22: House and Senate agreed to conference report.

Public Law 91-306
91st Congress, H. R. 14720

July 6, 1970

An Act

To continue until the close of June 30, 1973, the existing suspension of duties on manganese ore (including ferruginous ore) and related products, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) item 911.07 Manganese ore. of the Tariff Schedules of the United States (19 U.S.C. 1202) is Duty suspenamended by striking out "6/30/70" and inserting in lieu thereof sion. "6/30/73".

(b) The amendment made by subsection (a) shall apply with respect to articles entered, or withdrawn from warehouse, for consumption, after June 30, 1970.

81 Stat. 119.

SEC. 2. (a) (1) Section 1006 of the Social Security Amendments of OASDI and 1969 is amended by

(A) inserting "(1)" immediately after "paid to any individual";

railroad retirement benefit increase. 83 Stat. 741. 42 USC 415

note.

84 STAT. 407

84 STAT. 408 50 Stat. 307. 45 USC 228a228s-2.

49 Stat. 967. 45 USC 215

(B) striking out "(1)" and inserting in lieu thereof "(A)"; (C) striking out "(2)" and inserting in lieu thereof "(B)"; and (D) by inserting immediately before the period at the end thereof the following: "; or (2) as annuity or pension under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1935, if such amount is paid in a lump-sum to carry out any retroactive increase in annuities or pensions payable under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1935 brought about by reason of the enactment (after May 30, 228 notes. 1970 and prior to December 31, 1970) of any Act which increases, retroactively, the amount of such annuities or pensions". (2) The heading to such section 1006 is amended by inserting immediately before the period at the end thereof the following: "AND OF RAILROAD RETIREMENT BENEFIT INCREASE". (b) (1) Section 1007 of the Social Security Amendments of 1969 is amended by

(A) striking out "July 1970" and inserting in lieu thereof "November 1970";

OASDI and

railroad re

tirement re

cipients,

(B) inserting "(1)" immediately after "also receives in such public assistmonth";

ance.
83 Stat. 742.

(C) inserting immediately before the period at the end thereof 42 USC 415 the following: ", or (2) a monthly payment of annuity or pension note. under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1935 which is increased as a result of the enactment (after May 30, 1970, and before December 31, 1970) of any Act which provides general increases in the amount of the annuities or pensions payable under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1935, the sum of the aid or assistance received by him for such month, plus the monthly amount of such annuity or pension received by him in such month (not including any part of such annuity or pension which is disregarded under section 1006), shall (except as otherwise provided in the succeeding sentence) exceed the sum of the aid or assistance which would have been received by him for such month under such plan as in effect for March 1970, plus the monthly annuity or pension which would have been received by him in such month without regard to the provisions of the Act enacted by such enactment, by an amount equal to $4 or (if less) to such increase in his monthly annuity or pension under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1935 (whether such

(15)

84 STAT 408

42 USC 401429.

83 Stat. 742. 42 USC 415 note.

excess is brought about by disregarding a portion of such annuity or pension or other otherwise)"; and

(D) by adding at the end thereof the following new sentence: "If, in the case of any individual, the provisions of both clauses (1) and (2) of the preceding sentence are applicable to him with respect to any month, any increase in the annuity or pension (referred to in clause (2) of the preceding sentence) of such individual for such month shall, for purposes of such sentence, be treated as an additional increase in the amount of his monthly insurance benefit under title II of the Social Security Act for such month in lieu of an increase for such month in his annuity or pension (as so referred to).".

(2) The heading to such section 1007 is amended by inserting "AND RAILROAD RETIREMENT RECIPIENTS" immediately after "RECIPIENTS". Approved July 6, 1970.

LEGISLATIVE HISTORY:

HOUSE REPORT No. 91-1077 (Comm. on Ways and Means).
SENATE REPORT No. 91-933 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 116 (1970):

May 19, considered and passed House.

June 19, considered and passed Senate, amended.
June 29, House concurred in Senate amendments.

Public Law 91-373
91st Congress, H. R. 14705
August 10, 1970

An Act

To extend and improve the Federal-State unemployment compensation program.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be Employment cited as the "Employment Security Amendments of 1970".

TITLE I-UNEMPLOYMENT COMPENSATION

AMENDMENTS

Security Amendments of 1970.

PART A-COVERAGE

SEC. 101. DEFINITION OF EMPLOYER.

84 STAT. 695

84 STAT. 696

(a) Section 3306(a) of the Internal Revenue Code of 1954 is 83 Stat. 91. amended to read as follows:

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(a) EMPLOYER.-For purposes of this chapter, the term 'employer' means, with respect to any calendar year, any person who

"(1) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or

"(2) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day."

(b) (1) Section 6157 (a) (1) of such Code (relating to payment of Federal unemployment tax on quarterly or other time period basis) is amended to read as follows:

"(1) if the person

"(A) during any calendar quarter in the preceding calendar year paid wages of $1,500 or more, or

"(B) on each of some 20 days during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment,

26 USC 3306.

compute the tax imposed by section 3301 for each of the first three 68A Stat. 439; calendar quarters in the calendar year, and".

(2) Section 6157(b) of such Code is amended by striking out "the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds 2.7 percent" and inserting in lieu thereof "0.5 percent".

77 Stat. 51.

(c) (1) The amendments made by subsections (a) and (b) (1) shall Effective apply with respect to calendar years beginning after December 31, 1971. dates. (2) The amendment made by subsection (b) (2) shall apply with

respect to calendar years beginning after December 31, 1969.

SEC. 102. DEFINITION OF EMPLOYEE.

(a) Section 3306 (i) of the Internal Revenue Code of 1954 is amended 68A Stat. 452. to read as follows:

"(i) EMPLOYEE.-For purposes of this chapter, the term 'employee'

has the meaning assigned to such term by section 3121(d), except that

subparagraphs (B) and (C) of paragraph (3) shall not apply."

(b) Section 1563 (f) (1) of such Code (relating to surtax exemption 78 Stat. 124. in case of certain controlled corporations) is amended by striking out

"in section 3306 (i)" and inserting in lieu thereof "by paragraphs (1)

and (2) of section 3121 (d)".

(c) The amendment made by subsection (a) shall apply with respect Effective to remuneration paid after December 31, 1971, for services performed date. after such date.

(17)

84 STAT. 697

68A Stat. 453. 26 USC 3306.

Effective date.

68A Stat. 443.

Infra.

SEC. 103. DEFINITION OF AGRICULTURAL LABOR.

(a) Section 3306 (k) of the Internal Revenue Code of 1954 is amended to read as follows:

666

"(k) AGRICULTURAL LABOR.-For purposes of this chapter, the term 'agricultural labor' has the meaning assigned to such term by subsection (g) of section 3121, except that for purposes of this chapter subparagraph (B) of paragraph (4) of such subsection (g) shall be treated as reading: "(B) in the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subparagraph (A), but only if such operators produced more than one-half of the commodity with respect to which such service is performed;"".

(b) The amendment made by subsection (a) shall apply with respect to remuneration paid after December 31, 1971, for services performed after such date.

SEC. 104. STATE LAW COVERAGE OF CERTAIN EMPLOYEES OF NON-
PROFIT ORGANIZATIONS AND OF STATE HOSPITALS AND
INSTITUTIONS OF HIGHER EDUCATION.

(a) Section 3304 (a) of the Internal Revenue Code of 1954 is amended by redesignating paragraph (6) as paragraph (13) and by inserting after paragraph (5) the following new paragraph:

"(6)(A) compensation is payable on the basis of service to which section 3309(a)(1) applies, in the same amount, on the same terms, and subject to the same conditions as compensation payable on the basis of other service subject to such law; except that, with respect to service in an instructional, research, or principal administrative capacity for an institution of higher education to which section 3309 (a) (1) applies, compensation shall not be payable based on such service for any week commencing during the period between two successive academic years (or, when the contract provides instead for a similar period between two regular but not successive terms, during such period) to any individual who has a contract to perform services in any such capacity for any institution or institutions of higher education for both of such academic years or both of such terms, and

(B) payments (in lieu of contributions) with respect to service to which section 3309 (a)(1)(A) applies may be made into the State unemployment fund on the basis set forth in section 3309 (a) (2) ;".

(b) (1) Chapter 23 of the Internal Revenue Code of 1954 is amended 68A Stat. 454; by redesignating section 3309 as section 3311, and by inserting after section 3308 the following new section:

74 Stat. 983.

Supra.

74 Stat. 984.

"SEC. 3309. STATE LAW COVERAGE OF CERTAIN SERVICES PER-
FORMED FOR NONPROFIT ORGANIZATIONS AND FOR
STATE HOSPITALS AND INSTITUTIONS OF HIGHER
EDUCATION.

"(a) STATE LAW REQUIREMENTS.-For purposes of section 3304(a) (6) —

"(1) except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are—

"(A) service excluded from the term 'employment' solely by reason of paragraph (8) of section 3306 (c), and

"(B) service performed in the employ of the State, or any instrumentality of the State or of the State and one or more other States, for a hospital or institution of higher education

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