§363a — Title 45 Railroads | U.S. Code

Summary

When a State unemployment fund sent an "employee amount" to the federal Unemployment Trust Fund, the federal fund must pay back the same total amount to the workers who actually paid the State contributions that caused that transfer. If a worker is dead, the money goes to their estate. Each person gets a share that matches how much they paid into the State fund. To receive a refund, a claim had to be filed with the Railroad Retirement Board within two years after August 2, 1946. Definitions: "employee amount" — the extra sums sent from a State fund to the federal Unemployment Trust Fund because they were based on employees' contributions; "Unemployment Trust Fund" — the federal fund set up under title 42, section 1104; "employees" — the same meaning as in the Railroad Unemployment Insurance Act.

Title 45, §363a

Railroads — Source: USLM XML via OLRC

(a)Notwithstanding any other provision of law, in any case where an employee amount (as hereinafter defined) was paid from a State unemployment fund to the Unemployment Trust Fund, an aggregate amount equal thereto shall be paid from the Unemployment Trust Fund, as refunds, to employees who paid into the State fund the contributions upon which such payment into the Unemployment Trust Fund was based, except that in case any such employee is deceased, payment shall be made to his estate; and the payment so made in the case of any employee shall be in proportion to the contributions paid by such employee into the State fund: Provided, That payment in any such case shall be made only if application therefor is made to the Railroad Retirement Board within two years after August 2, 1946.

(b)As used in this section—

(1)The term “employee amount” means any amount paid from a State unemployment fund to the Unemployment Trust Fund which would not have been required to be paid, under the provisions of section 363(c) of this title, if said section had not required payment of amounts based on contributions collected from employees.

(2)The term “Unemployment Trust Fund” means the fund established by section 1104 of title 42.

(3)The term “employees” has the same meaning as in the Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.].

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Railroad Unemployment Insurance Act, referred to in subsec. (b)(3), is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to this chapter. For complete classification of this Act to the Code, see section 367 of this title and Tables. Codification Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.

Amendments

1947—Subsec. (a). Act Aug. 6, 1947, extended time for application for refund from twelve months to two years after Aug. 2, 1946.

§363a Refunds of State Unemployment Contributions by Employees; Amount; Application Period; Definitions