85 STAT. 757 58A Stat. 439; Post, p. 758. (C) Service performed after March 30, 1962, by an individual in the employ of an educational organization, and service performed after December 31, 1971, by an individual in the employ of a religious, charitable, or other organization which is excluded from the term 'employment' as defined in the Federal Unemployment Tax Act solely by reason of section 3306 (c) (8) of that Act, except as provided in section 1(b) (1) (D) of this Act; "(D) For the purposes of subparagraphs (B) and (C) the term 'employment does not apply to service performed after December 31, 1971 "(i) in the employ of (I) a church or convention or association of churches, or (II) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or "(ii) by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; or "(iii) in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; or "(iv) as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any Federal agency or an agency of a State or political subdivision thereof, by an individual receiving such work relief or work training; or "(v) for a hospital in a State prison or other State correctional institution, by an inmate of the prison or correctional institution. (E) The term 'employment' shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada or the Virgin Islands), after Decemnber 31, 1971, in the employ of an American employer (other than service which is deemed employment' under the provisions of section 1(b) (2) of this Act or the parallel provisions of another State's law), if: (i) the employer's principal place of business in the United States is located in the District; or (ii) the employer has no place of business in the United States, but (I) the employer is an individual who is a resident of the District; or "(II) the employer is a corporation which is organized under the laws of the District or the laws of the United States; or "(III) the employer is a partnership or a trust and the number of the partners or trustees who are residents of the District is greater than the number who are residents of any one other State; or "(iii) none of the criteria of clauses (i) and (ii) of this subparagraph are met but the employer has elected coverage in the District or, the employer having failed to elect coverage in any State, the individual has filed a claim for benefits, based on such service, under the law of the District. "(iv) an 'American employer', for purposes of this subparagraph, means a persons who is or "(I) an individual who is a resident of the United States; "(II) a partnership if two-thirds or more of the partners are residents of the United States; or "(III) a trust, if all of the trustees are residents of the United States; or "(IV) a corporation organized under the laws of the United States or of any State. (v) as used in this subparagraph the term 'United States' includes the States, the District of Columbia, and the Commonwealth of Puerto Rico. (F) The term 'employment shall include personal or domestic service in a private home for an employer who paid cash remuneration of $500 or more in any calendar quarter. Personal or domestic service for the purpose of this subparagraph shall include all persons employed by an employer in his capacity as a householder, as distinguished from a person employed by the employer in the pursuit of a trade, occupation, profession, enterprise, or vocation." (2) Section 1(b)(2) of such Act (D.C. Code, sec. 46–301 (b) (2)) is amended (A) by striking out "or" after “performed within" and inserting in lieu thereof a comma; (B) by inserting after "within and without" the following: "or entirely without“; (C) by adding after subparagraph (B) the following new paragraph: (C) the service is performed anywhere within the United States, the Virgin Islands, or Canada: Provided, That (i) such service is not covered under the unemployment compensation law of any State, the Virgin Islands, or Canada, and (ii) the place from which the service is directed or controlled is in the District." (3) Section 1(b) (4) of such Act (D.C. Code, sec. 46–301 (b)(4)) is amended to read as follows: (4) Notwithstanding any other provisions of this subsection, the term 'employment shall also include all service performed after January 1, 1955, by an officer or member of the crew of an American vessel or American aircraft on or in connection with such vessel or aircraft: Provided. That the operating office from which the operations of such vessel or aircraft are ordinarily and regularly supervised, managed, directed, and controlled, is within the District." 85 STAT. 758 Service. 57 Stat. 100; 68 Stat. 988. Service on vessels or aircraft. (4) Section 1(b) (5) of such Act (D.C. Code, sec. 46–301 (b) (5)) is 57 Stat. 100. amended (A) by amending subparagraph (A) to read as follows: (A) service performed by an individual under 18 years of age as a babysitter;"; (B) by redesignating clauses (a) and (b) of subparagraph (D) as (i) and (ii), respectively; (C) by inserting immediately before the semicolon at the end of subparagraph (E) the following: ", except for service performed after December 31, 1971, as provided in section 1(b)(1) (B) of this Act"; (D) by striking out in subparagraph (1)(1) (c) “at a“ and inserting in lieu thereof "at such"; (E) by redesignating clauses (1), (2), and (5) of subparagraph (I) is (i), (ii), and (iii), respectively; (F) by striking out clauses (3) and (4) of subparagraph (I): (G) by redesignating (a) and (c) of clause (i) as (I) and (II) respectively: (H) by striking out (b) of clause (i); (I) by redesignating clauses (1) and (2) of subparagraph (K) as (i) and (ii), respectively; 85 STAT. 759 68 Stat. 988. D.C. Code 46-301. 57 Stat. 100; 72 Stat. 417; 83 Stat. 130. 68 Stat. 988. 68A Stat. 439; 84 Stat. 695. 26 USC 3301. 70 Stat. 643. 57 Stat. 104. Ante, p. 756. 68 Stat. 989. 76 Stat. 47. (J) by inserting in subparagraph (Q), "or aircraft" after "vessel" the first and third times it appears, and by inserting "or American aircraft" after "vessel" the second time it appears; (K) by redesignating clauses (A) and (B) of subparagraph (R) as (i) and (ii), respectively; (L) by striking out subparagraphs (G) and (P); and (M) by redesignating subparagraphs (H) through (T) as subparagraphs (G) through (R), respectively. (5) Section 1(b)(6) of such Act (D.C. Code, sec. 46-301(b) (6)) is amended by striking out "5(H)" in the last sentence and inserting in lieu thereof "5 (G)". (6) Section 1(b) (7) of such Act (D.C. Code, sec. 46-301(b) (7)) is amended by inserting before the period at the end thereof the following: "or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this Act". (7) Section 1(b) (8) of such Act (D.C. Code, sec. 46-301(b) (8)) is amended (A) by inserting "localized" after "Any" in subparagraph (i); (B) by striking out "section 1(b) (5)" in such subparagraph (i) and inserting in lieu thereof "section 1(b)"; (C) by striking out "section 1(b) (8) (i)" in subparagraph (ii) and inserting in lieu thereof "section 1(b) (8) (A)"; (D) by redesignating clauses (A) and (B) of subparagraph (i) as (i) and (ii), respectively; and (E) by redesignating subparagraphs (i), (ii), and (iií) as (A), (B), and (C), respectively. (8) Section 1(c) of such Act, (D.C. Code, sec. 46-301(c)) is amended (A) by striking out "; or" at the end of paragraph (2) and inserting in lieu thereof a period; and (B) by striking out paragraph (3). (9) Section 1(d) of such Act (D.C. Code, sec. 46-301 (d)) is amended by inserting immediately after the first sentence the following new sentence: "After August 29, 1946, back pay awarded under any statute of the District or of the United States shall be treated as earnings." (10) Section 1(q) of such Act (D.C. Code, sec. 46–301(q)) is amended to read as follows: "(q) State' includes, in addition to the States of the United States of America, the District of Columbia (herein referred to as the 'District'), Puerto Rico, and the Virgin Islands." (11) Section 1(r) of such Act (D.C. Code, sec. 46-301 (r)) is amended by inserting immediately after "including" the following: "the District government and its instrumentalities (as specified in section 1(b)(1) (B)) of this Act,”. (12) Section 1(t) of such Act (D.C. Code, sec. 46-301(t)) is amended by inserting immediately before the period at the end thereof the following "; and the term 'American aircraft' means an aircraft registered under the laws of the United States". (13) Section 1 of such Act (D.C. Code, sec. 46-301) is amended by adding at the end thereof the following new subsections: "(w) Institution of higher education', for the purposes of this section, means an educational institution which "(1) admits as regular students only individuals having a certificate of graduation from a high school, or recognized equivalent of such a certificate; "(2) is legally authorized in the District to provide a program of education beyond high school; "(3) provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and all colleges and universities in the District are institutions of higher education for purposes of this section. "(4) is a public or other nonprofit institution. "(x) 'Hospital' means an institution which has been licensed by the Commissioner of the District as a hospital." 85 STAT. 760 (14) Section 3(b) of such Act (D.C. Code, sec. 46–303(b)) is 57 Stat. 105. amended by striking out ", until the effective date of this Act.". (15) Section 3(c) (2) of such Act (D.C. Code, sec. 46–303 (c) (2)) is amended by inserting immediately before the period at the end of the first sentence thereof a colon and the following: "Provided, That after December 31, 1971, benefits paid to an individual for any week during which he is attending a training or retraining course under the provisions of section 10(d) (2) of this Act or extended benefits paid to an exhaustee under the provisions of section 7(g) of this Act shall not be charged against such employer accounts". (16) Section 3(c)(3) of such Act (D.C. Code, sec. 46–303 (c) (3)) is amended to read as follows: "(3) The standard rate of contributions shall be 2.7 per centum, except that after December 31, 1971, each employer newly subject to this Act shall pay contributions at a rate equal to the average rate on taxable wages of all employers for the preceding calendar year (rounded to the next higher one-tenth of 1 per centum), or 1 per centum, whichever is higher (not exceeding 2.7 per centum) until he has been an employer for a sufficient period to meet the requirement to qualify for a reduced rate as provided in paragraph (4) of this subsection; thereafter, his contribution rate shall be determined in accordance with the provisions of such paragraph (4)." (17) Section 3 (c) (4) of such Act (D.C. Code, sec. 46-303 (c) (4)) is amended (A) by striking out subparagraph (i) and inserting in lieu thereof: 76 Stat. 49. D.C. Code 46 310. Post, p. 768. Contributions, standard rate. 57 Stat. 106. Contribution reduction, restriction. 76 Stat. 633. "(A) No employer's rate of contribution for any calendar year or part thereof shall be reduced below the standard rate unless and until his account could have been charged with benefits paid throughout the thirty-six-consecutive-calendar-month period ending on the computation date applicable to such year or part thereof. For the calendar years 1963 to 1971, inclusive, any employer who is subject to this Act by virtue of the amendment of former section (1) (b) (5) (G) of this Act by the Act of March 30, 1962, and who has not been Ante, p. subject to this Act for a sufficient period to meet this requirement, may qualify for a rate less than the standard rate if his account could have been charged with benefit payments throughout a lesser period but, in no event, less than the twelve consecutive calendar months ending on the computation date (as herein defined) for that calendar. year."; (B) by striking out subparagraph (ii) and inserting in lieu Percentage thereof: "(B) If the amount of the fund as of June 30 of any year is less than 4 per centum of the total payrolls subject to contributions under this Act for the twelve-consecutive-month period ending on the preceding December 31, the contribution rate for each employer (including newly subject employers) shall be increased by the percentage differential between said 4 per centum of such total payrolls and said fund's percentage of such total payrolls, but in no event shall the contribution rate for any employer be more than 2.7 per centum. Said 759. differential. percentage differential for each employer shall be computed to the next higher one-tenth of 1 per centum."; (C) by striking out subparagraph (iii) and inserting in lieu thereof: "(C) If on December 20 of any year, the amount in the fund becomes less than 2 per centum of the total annual payrolls subject to cont.. butions under the Act for the twelve-consecutive-month period ending on the preceding June 30, the Board shall make a declaration to tha effect. Effective the quarter following such announcement, each employer's (including each new subject employer's) rate of contribution shall be the standard rate."; (D) by striking out "paragraph (iv)" in the last sentence of subparagraph (iv) and inserting in lieu thereof “subparagraph (D)"; and (E) by redesignating subparagraph (iv) as subparagraph (D). (18) Section 3 (c) (5) of such Act (D.C. Code, sec. 46–303 (c) (5)) is amended (A) by amending the first sentence to read as follows: "The Board shall for any uncompleted portion of the calendar year beginning July 1, 1943, and for each calendar year thereafter classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts, except as provided in section 3 (c) (3) of this Act."; " and (B) by striking out “3(c) (4) (i)” and inserting in lieu thereof "3(c) (4) (A)". (19) Section 3(c) (7) of such Act (D.C. Code, sec. 46-303 (c) (7)) is amended (A) by redesignating subclauses (1), (2), (3), and (4) of clause (ii) as (I), (II), (III), and (IV), respectively; and (B) by redesignating subparagraphs (a) through (f) as subparagraphs (A) through (F), respectively. (20) Section 3 (c) (8) of such Act (D.C. Code, sec. 46-303 (c) (8)) is amended (A) by amending subparagraph (i) to read as follows: "(A) If as of the computation date the total of all contributions credited to any employer's account, with respect to employment since May 31, 1939, is in excess of the total benefits paid after June 30, 1939, then chargeable or charged to his account, such excess shall be known as the employer's reserve, and his contribution rate for the ensuing calendar year or part thereof shall be— 66 '(i) 2.7 per centum if such reserve is less than 0.5 per centum of his average annual payroll; "(ii) 2 per centum if such reserve equals or exceeds 0.5 per centum but is less than 1 per centum of his average annual payroll; "(iii) 1.5 per centum if such reserve equals or exceeds 1 per centum but is less than 1.5 per centum of his average annual payroll; "(iv) 1 per centum if such reserve equals or exceeds 1.5 per centum but is less than 2.5 per centum of his average annual payroll; "(v) 0.5 per centum if such reserve equals or exceeds 2.5 per centum but is less than 3 per centum of his average annual payroll; "(vi) 0.1 per centum if such reserve equals or exceeds 3 per centum of his average annual payroll.”; (B) by inserting immediately before the period at the end of subparagraph (ii) "except as provided in subsection (c)(3) of this section"; and (C) by redesignating subparagraphs (ii), (iii), and (iv) as subparagraphs (B), (C), and (D), respectively. |