42 USC 405. 45 USC 228a. 42 USC 13011312. "Temporary assistance." 75 STAT. 142. ual's estate or by such individual's survivor within the meaning of section 205 (c) (1) (C) of the Social Security Act. Such certificate shall be effective for the period prescribed in paragraph (3)(A) as if filed by the individual on the day of his death." (b) The amendment made by subsection (a) shall take effect on the date of enactment of this Act; except that no monthly benefits under title II of the Social Security Act for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act. TITLE III-MISCELLANEOUS AMENDMENT PRESERVING RELATIONSHIP BETWEEN RAILROAD RETIRE- SEC. 301. Section 1(q) of the Railroad Retirement Act of 1937 is amended by striking out "1960" and inserting in lieu thereof "1961”. ASSISTANCE FOR RETURNING UNITED STATES CITIZENS Sec. 302. Title XI of the Social Security Act is amended by adding at the end thereof the following new section: 66 ASSISTANCE FOR UNITED STATES CITIZENS RETURNED FROM FOREIGN COUNTRIES "SEC. 1113. (a) (1) The Secretary is authorized to provide temporary assistance to citizens of the United States and to dependents of citizens of the United States, if they (A) are identified by the Department of State as having returned, or been brought, from a foreign country to the United States because of the destitution of the citizen of the United States or the illness of such citizen or any of his dependents or because of war, threat of war, invasion, or similar crisis, and (B) are without available resources. "(2) Except in such cases or classes of cases as are set forth in regulations of the Secretary, provision shall be made for reimbursement to the United States by the recipients of the temporary assistance to cover the cost thereof. "(3) The Secretary may provide assistance under paragraph (1) directly or through utilization of the services and facilities of appropriate public or private agencies and organizations, in accordance with agreements providing for payment, in advance or by way of reimbursement, as may be determined by the Secretary, of the cost thereof. Such cost shall be determined by such statistical, sampling, or other method as may be provided in the agreement. "(b) The Secretary is authorized to develop plans and make arrangements for provision of temporary assistance within the United States to individuals specified in subsection (a) (1). Such plans shall be developed and such arrangements shall be made after consultation with the Secretary of State, the Attorney General, and the Secretary of Defense. To the extent feasible, assistance provided under subsection (a) shall be provided in accordance with the plans developed pursuant to this subsection, as modified from time to time by the Secretary. "(c) For purposes of this section, the term 'temporary assistance' means money payments, medical care, temporary billeting, transportation, and other goods and services necessary for the health or welfare of individuals (including guidance, counseling, and other welfare 75 STAT. 143. services) furnished to them within the United States upon their arrival in the United States and for such period after their arrival as may be provided in regulations of the Secretary. "(d) No temporary assistance may be provided under this section after June 30, 1962." ADDITIONAL FEDERAL PARTICIPATION IN PUBLIC ASSISTANCE PAYMENTS SEC. 303. (a) (1) Section 3(a)(1) of the Social Security Act is 74 Stat. 989. amended (A) by striking out "$30" and inserting in lieu thereof "$31"; (B) by striking out "$65" each place it appears therein and inserting in lieu thereof "$66"; and (C) by striking out "$80" and inserting in lieu thereof "$81". (2) Section 3 (a) (2) of such Act is amended (A) by striking out "$35" each place it appears therein and inserting in lieu thereof "$35.50"; and (B) by striking out "$42.50" and inserting in lieu thereof "$43". (b) (1) Section 1003 (a) (1) of such Act is amended— (A) by striking out "$30" and inserting in lieu thereof "$31"; and (B) by striking out "$65" and inserting in lieu thereof "$66". (2) Section 1003 (a) (2) of such Act is amended by striking out $35" and inserting in lieu thereof "$35.50". (c) (1) Section 1403 (a) (1) of such Act is amended (A) by striking out "$30" and inserting in lieu thereof "$31"; and (B) by striking out "$65" and inserting in lieu thereof "$66". (2) Section 1403 (a) (2) of such Act is amended by striking out "$35" and inserting in lieu thereof "$35.50". (d) Effective only for the fiscal year ending June 30, 1962, section 1108 of the Social Security Act (as amended by section 6 of Public 42 USC 303. 42 USC 1203. 42 USC 1353. Law 87-31) is amended by striking out "$9,425,000", "$318,750", and Ante, p. 78. "$425,000" and inserting in lieu thereof "$9,500,000", "$320,000", and 42 USC 1308. "$430,000", respectively. (e) The amendments made by subsections (a), (b), and (c) of this section shall apply only in the case of expenditures made after September 30, 1961, and before July 1, 1962, under a State plan approved under title I, X, or XIV, as the case may be, of the Social Security 42 USC 301, 1201, Act. MEANING OF TERM "SECRETARY” SEC. 304. As used in this title and title I, and in the provisions of the Social Security Act amended thereby, the term "Secretary", unless the context otherwise requires, means the Secretary of Health, Education, and Welfare. Approved June 30, 1961, 10:45 a. m. 1351. Public Law 87-321 An Act 75 STAT. 683. Relating to the credits against the employment tax in the case of certain successor employers and to provide an election for past taxable years with respect to the determination of gross income from mining in the case of quartzite and clay used in the production of refractory products. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section Federal Unem3302 of the Internal Revenue Code of 1954 (relating to credits against ployment Tax tax imposed by Federal Unemployment Tax Act) is amended by add- Act, amendment. ing at the end thereof the following new subsection: (e) SUCCESSOR EMPLOYER.-Subject to the limits provided by subsection (c), if— 66 "(1) an employer acquires during any calendar year substantially all the property used in the trade or business of another person, or used in a separate unit of a trade or business of such other person, and immediately after the acquisition employs in his trade or business one or more individuals who immediately prior to the acquisition were employed in the trade or business of such other person, and "(2) such other person is not an employer for the calendar year in which the acquisition takes place, then, for the calendar year in which the acquisition takes place, in addition to the credits allowed under subsections (a) and (b), such employer may credit against the tax imposed by section 3301 for such year an amount equal to the credits which (without regard to subsection (c)) would have been allowable to such other person under subsections (a) and (b) and this subsection for such year, if such other person had been an employer, with respect to remuneration subject to contributions under the unemployment compensation law of a State paid by such other person to the individual or individuals described in paragraph (1)." (b) The amendment made by subsection (a) shall apply with respect to the calendar year 1961 and each calendar year thereafter. SEC. 2. ELECTION FOR QUARTZITE AND CLAY USED IN THE PRODUCTION OF REFRACTORY PRODUCTS. 74 Stat. 980. 26 USC 3302. (a) ELECTION FOR PAST YEARS.-If an election is made under subsection (c), in the case of quartzite and clay used by the mine owner or operator in the production of refractory products, for the purpose of applying section 613 (c) of the Internal Revenue Code of 1954 (and 26 USC 613. corresponding provisions of the Internal Revenue Code of 1939) for each of the taxable years with respect to which the election is effec tive (1) the term "ordinary treatment processes" shall include "Ordinary treatcrushing, grinding, and separating the mineral from waste, but ment processes". shall not include any subsequent process; and (2) the gross income from mining for each short ton of such quartzite or clay used in the production of all refractory products 75 STAT. 683. 75 STAT. 684. 26 USC 7405. Publication in Pub. Law 87-321 September 26, 1961 sold during the taxable year shall be equal to 872 percent of the lesser of (A) the average lowest published or advertised price, or (B) the average lowest actual selling price, at which, during the taxable year, the mine owner or operator offered to sell, or sold, such quartzite or clay (in the form and condition of such products after the application of only the processes described in paragraph (1) and before transportation from the plant in which such processes were applied). For purposes of this paragraph, exceptional, unusual, or nominal sales or selling prices shall be disregarded. If the mine owner or operator makes no sales of, or makes only exceptional, unusual, or nominal sales of, such quartzite or clay after application of only the processes described in paragraph (1), then in lieu of the price provided for in subparagraph (A) or (B) there shall be used the average lowest recognized selling price for the taxable year for such quartzite or clay in the marketing area of the mine owner or operator published in a trade journal or other industry publication. (b) YEARS TO WHICH APPLICABLE.-An election made under subsection (c) to have the provisions of this section apply shall be effective on and after January 1, 1951, for all taxable years beginning before January 1, 1961, in respect of which (1) the assessment of a deficiency, (2) the refund or credit of an overpayment, or (3) the commencement of a suit for recovery of a refund under section 7405 of the Internal Revenue Code of 1954, is not prevented on the date of the enactment of this Act by the operation of any law or rule of law. Such election shall also be effective on and after January 1, 1951, for any taxable year beginning before January 1, 1961, in respect of which an assessment of a deficiency has been made but not collected on or before the date of the enactment of this Act. (c) TIME AND MANNER OF ELECTION.-An election to have the provisions of this section apply shall be made by the taxpayer on or before the 60th day after the date of publication in the Federal Register of final regulations issued under authority of subsection (f), and shall be made in such form and manner as the Secretary of the Treasury or his delegate shall prescribe by regulations. Such election, if made, may not be revoked. (d) STATUTES OF LIMITATIONS.-Notwithstanding any other law, the period within which an assessment of a deficiency attributable to the election under subsection (c) may be made with respect to any taxable year for which such election is effective, and the period within which a claim for refund or credit of an overpayment attributable to the election under such subsection may be made with respect to any such taxable year, shall not expire prior to one year after the last day for making an election under subsection (c). An election by a taxpayer under subsection (c) shall be considered as a consent to the application of the provisions of this subsection. September 26, 1961 Pub. Law 87-321 75 STAT. 684. (e) TERMS; APPLICABILITY OF OTHER LAWS.-Except where otherwise distinctly expressed or manifestly intended, terms used in this section shall have the same meaning as when used in the Internal Revenue Code of 1954 (or corresponding provisions of the Internal 68A Stat. 3. Revenue Code of 1939) and all provisions of law shall apply with 53 Stat. 1. respect to this section as if this section were a part of such Code (or corresponding provisions of the Internal Revenue Code of 1939). (f) REGULATIONS.-The Secretary of the Treasury or his delegate shall prescribe such regulations as may be necessary to carry out the provisions of this section. Approved September 26, 1961. |