Notes on 42 U.S.C. § 1101 : US Code - Notes

Search Notes on 42 U.S.C. § 1101 : US Code - Notes

(Aug. 14, 1935, ch. 531, title IX, Sec. 901, as added Aug. 5, 1954,
ch. 657, Sec. 2, 68 Stat. 668; amended Pub. L. 86-778, title V,
Sec. 521, Sept. 13, 1960, 74 Stat. 970; Pub. L. 87-31, Sec. 7, May
8, 1961, 75 Stat. 78; Pub. L. 88-31, Sec. 1, May 29, 1963, 77 Stat.
51; Pub. L. 91-53, Sec. 3, Aug. 7, 1969, 83 Stat. 93; Pub. L. 91-
373, title III, Sec. 303, Aug. 10, 1970, 84 Stat. 713; Pub. L. 94-
273, Sec. 39, Apr. 21, 1976, 90 Stat. 381; Pub. L. 94-566, title
II, Sec. 211(e)(1) [(c)(1)], Oct. 20, 1976, 90 Stat. 2676; Pub. L.
97-248, title II, Sec. 271(b)(2)(A), (c)(3)(D), Sept. 3, 1982, 96
Stat. 554, 555; Pub. L. 98-369, div. B, title VI, Sec. 2663(d)(1),
(2), July 18, 1984, 98 Stat. 1167; Pub. L. 100-203, title IX, Sec.
9154(a), (c)(2), Dec. 22, 1987, 101 Stat. 1330-326; Pub. L. 102-83,
Sec. 5(c)(2), Aug. 6, 1991, 105 Stat. 406; Pub. L. 102-318, title
V, Sec. 531(d)(1), (2), July 3, 1992, 106 Stat. 316, 317; Pub. L.
105-33, title V, Sec. 5408, Aug. 5, 1997, 111 Stat. 605.)
REFERENCES IN TEXT
The Federal Unemployment Tax Act, referred to in subsecs. (b)(1),
(3), (c)(1)(B)(ii), (2)(B), (3)(A), and (d)(1)(A)(i), is act Aug.
16, 1954, ch. 736, Secs. 3301 to 3311, 68A Stat. 439, as amended,
which is classified generally to chapter 23 (Sec. 3301 et seq.) of
Title 26, Internal Revenue Code. For complete classification of
this Act to the Code, see section 3311 of Title 26 and Tables.
Act of June 6, 1933, as amended (29 U.S.C. 49-49n), referred to
in subsec. (c)(1)(A)(ii), (B)(iii), and (4), probably means act
June 6, 1933, ch. 49, 48 Stat. 113, as amended, known as the Wagner-
Peyser Act, which is classified generally to chapter 4B (Sec. 49
et seq.) of Title 29, Labor. Sections 49m and 49n were not part of
act June 6, 1933. For complete classification of this Act to the
Code, see Short Title note set out under section 49 of Title 29 and
Tables.
PRIOR PROVISIONS
A prior section 1101, act Aug. 14, 1935, ch. 531, title IX, Sec.
901, 49 Stat. 639, related to imposition of tax. For further
details, see Prior Law note set out preceding this section.
AMENDMENTS
1997 - Subsec. (c)(5). Pub. L. 105-33 added par. (5).
1992 - Subsec. (f)(2). Pub. L. 102-318, Sec. 531(d)(1), struck
out designation for subpar. (A), substituted "The" for "Except as
provided in subparagraph (B), the", and struck out subpar. (B)
which read as follows: "With respect to the fiscal years ending
June 30, 1970, June 30, 1971, and June 30, 1972, the balance in the
employment security administration account at the close of each
such fiscal year shall not be considered excess but shall be
retained in the account for use as provided in paragraph (1) of
subsection (c) of this section."
Subsec. (g). Pub. L. 102-318, Sec. 531(d)(2), struck out subsec.
(g) which read as follows:
"(1) With respect to calendar years 1988, 1989, and 1990, the
Secretary of the Treasury shall transfer from the employment
security administration account -
"(A) to the Federal unemployment account an amount equal to 50
percent of the amount of tax received under section 3301(1) of
the Federal Unemployment Tax Act which is attributable to the
difference in the tax rates between paragraphs (1) and (2) of
such section; and
"(B) to the extended unemployment compensation account an
amount equal to 50 percent of such amount of tax received.
"(2) Transfers under this subsection shall be as of the beginning
of the month succeeding the month in which the moneys were credited
to the employment security administration account pursuant to
subsection (b)(2) of this section with respect to wages paid during
such calendar years."
1991 - Subsec. (c)(1)(A)(iii), (B)(iv). Pub. L. 102-83
substituted reference to section 4103 of title 38 for reference to
section 2003 of title 38.
1987 - Subsec. (c)(3)(C). Pub. L. 100-203, Sec. 9154(c)(2),
substituted "a tax rate of 0.6 percent" for "(i) a tax rate of 0.6
percent in the case of any calendar year for which the rate of tax
under section 3301 of the Federal Unemployment Tax Act is 6.0
percent, and (ii) a tax rate of 0.8 percent in the case of any
calendar year for which the rate of tax under such section is 6.2
percent".
Subsec. (g). Pub. L. 100-203, Sec. 9154(a), added subsec. (g).
1984 - Subsec. (c). Pub. L. 98-369, Sec. 2663(d)(1), realigned
margins of subsec. (c).
Subsec. (f). Pub. L. 98-369, Sec. 2663(d)(2), realigned margins
of par. (3).
1982 - Subsec. (c)(3)(C). Pub. L. 97-248, Sec. 271(c)(3)(D),
substituted "0.6" for "0.5", "6.0" for "3.2", and "6.2" for "3.5".
Subsec. (c)(3)(C)(ii). Pub. L. 97-248, Sec. 271(b)(2)(A),
substituted "0.8" for "0.7", struck out "3301" after "tax under
such section", and substituted "3.5" for "3.4".
1976 - Subsec. (c)(3)(C). Pub. L. 94-566 limited existing
provisions by making them applicable only in the case of calendar
years for which the rate of tax under section 3301 of the Federal
Unemployment Tax Act is 3.2 percent, designated the existing
provisions as so amended as cl. (i) and added cl. (ii).
Subsec. (f)(3)(A). Pub. L. 94-273 struck out "fiscal" after
"immediately preceding".
1970 - Subsec. (c)(1). Pub. L. 91-373, Sec. 303(a)(1),
substituted "fiscal year ending June 30, 1971" for "fiscal year
ending June 30, 1964", inserted reference to par. (4), struck out
reference to the Temporary Unemployment Compensation Act of 1958,
as amended, and substituted "section 2003 of title 38" for "section
2012 of title 38".
Subsec. (c)(2). Pub. L. 91-373, Sec. 303(a)(2), struck out
provision for the exclusion of amounts attributable to the
Temporary Unemployment Compensation Act of 1958, as amended.
Subsec. (c)(3). Pub. L. 91-373, Sec. 303(a)(3), changed the
ceiling on the amount in the employment security administration
account authorized for appropriation for State grants by making it
95 percent of the amount set forth in the budget of the United
States Government as the amount by which the net receipts during
the fiscal year are estimated to exceed the amount transferred to
the extended unemployment compensation account under section
1105(b) of this title.
Subsec. (c)(4). Pub. L. 91-373, Sec. 303(a)(4), added par. (4).
Subsec. (d). Pub. L. 91-373, Sec. 303(b), struck out reference to
section 3302(c)(2) of the Federal Unemployment Tax Act in par.
(1)(A)(i), struck out provision for separate application of par.
(1) in years in which there was both a balance described in
sections 3302(c)(2) and 3302(c)(3) of the Federal Unemployment Tax
Act, redesignated par. (3) as par. (2), and struck out former par.
(2) covering the transfer of funds from the employment security
administration account to the general fund of the Treasury and to
the State account, with respect to which employers paid additional
tax, received by reason of the reduced credit provisions of section
1400c of this title.
Subsec. (e)(2). Pub. L. 91-373, Sec. 303(c), substituted "equals
40 percent of the amount of the total appropriation by the Congress
out of the employment security administration account of the
preceding fiscal year" for "is $250,000,000".
Subsec. (f)(2)(A). Pub. L. 91-373, Sec. 303(d)(1), inserted
reference to par. (3)(C) of this subsection.
Subsec. (f)(3). Pub. L. 91-373, Sec. 303(d)(2), revised
provisions for the distribution of any excess in the employment
security administration account at the end of any fiscal year after
June 30, 1972.
1969 - Subsec. (c)(3). Pub. L. 91-53, Sec. 3(a), struck out
subpar. (A) provisions limiting expenditures for fiscal year ending
June 30, 1964, to 95 percent of amount estimated by the Secretary
of Treasury as the net receipts during such fiscal year under the
Federal Unemployment Tax Act, redesignated subpar. (B) provisions
as par. (3) without restricting their application to fiscal years
ending after June 30, 1964, increased expenditure limitation by
unexpended amount retained in the employment security
administration account in accordance with subsec. (f)(2)(B) of this
section, reenacted provision for estimate of net receipts, and
struck out dated provisions requiring the Secretary of Treasury to
report to Congress his estimate under subpar. (A) within thirty
days after May 29, 1963, the date of enactment of Pub. L. 88-31,
and providing for its printing as a House document.
Subsec. (f)(2). Pub. L. 91-53, Sec. 3(b), designated existing
provisions as subpar. (A), inserted introductory text "Except as
provided in subparagraph (B)", and added subpar. (B).
1963 - Subsec. (c). Pub. L. 88-31 substituted "June 30, 1964" for
"June 30, 1961" in par. (1), "(not in excess of the limit provided
by paragraph (3))" for "(not in excess of $350,000,000 for any
fiscal year)" in par. (1)(A), and added par. (3).
1961 - Subsec. (c)(1)(B). Pub. L. 87-31 inserted provision
relating to necessary expenses.
1960 - Subsec. (a). Pub. L. 86-778 substituted provision
establishing the employment security administration account for
former provision making an appropriation to the Unemployment Trust
Fund for fiscal year ending June 30, 1954, and for each fiscal year
thereafter, providing for transfer of funds from the general fund
in the Treasury to the Unemployment Trust Fund at the close of the
fiscal year, and adjustments in the transfers, and requiring the
Secretary of the Treasury to consult with the Secretary of Labor
with respect to estimates of employment security administrative
expenditures.
Subsec. (b). Pub. L. 86-778 substituted provisions crediting the
employment security administration with funds, and requiring
transfer of funds, adjustments and repayment of internal revenue
refunds for former provisions defining "employment security
administrative expenditures", now incorporated in subsec.
(c)(1)(A), (B), (2)(A) of this section.
Subsecs. (c) to (f). Pub. L. 86-778 added subsecs. (c) to (f).
EFFECTIVE DATE OF 1987 AMENDMENT
Section 9154(d) of Pub. L. 100-203 provided that: "The amendments
made by this section [amending this section and sections 1102 and
1105 of this title] shall become effective on the date of the
enactment of this Act [Dec. 22, 1987]."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective July 18, 1984, but not to
be construed as changing or affecting any right, liability, status,
or interpretation which existed (under the provisions of law
involved) before that date, see section 2664(b) of Pub. L. 98-369,
set out as a note under section 401 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by section 271(b)(2)(A) of Pub. L. 97-248 applicable to
remuneration paid after Dec. 31, 1982, and amendment by section
271(c)(3)(D) of Pub. L. 97-248 applicable to remuneration paid
after Dec. 31, 1984, see section 271(d)(1), (2) of Pub. L. 97-248,
as amended, set out as a note under section 3301 of Title 26,
Internal Revenue Code.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 211(d)(3) of Pub. L. 94-566 provided that: "The
amendments made by subsection (c) [amending this section, section
1105 of this title, and section 6157 of Title 26, Internal Revenue
Code] shall take effect on the date of enactment of this Act [Oct.
20, 1976]."
EFFECTIVE DATE OF 1970 AMENDMENT
Section 303(a) of Pub. L. 91-373 provided that the amendment made
by that section is effective with respect to fiscal years after
June 30, 1970.
Section 303(c) of Pub. L. 91-373 provided that the amendment made
by that section is effective July 1, 1972.
Section 303(d) of Pub. L. 91-373 provided that the amendment made
by that section is effective with respect to fiscal years after
June 30, 1972.
EFFECTIVE DATE OF 1969 AMENDMENT
Section 4(b) of Pub. L. 91-53 provided that: "The amendments made
by section 3 [amending this section] shall take effect upon
enactment of this Act [Aug. 7, 1969]."
INCREASE IN ADMINISTRATIVE EXPENDITURES LIMITATION FOR FISCAL YEAR
1963
Section 4 of Pub. L. 88-31 provided that notwithstanding subsec.
(c)(1)(A) of this section, the limitation on the amount authorized
to be available for the fiscal year ending June 30, 1963, for the
purposes specified in subsec. (c)(1)(A), was increased to
$407,148,000.
Pub. L. 87-582, title I, Sec. 101, Aug. 14, 1962, 76 Stat. 363,
provided that notwithstanding subsec. (c)(1)(A) of this section,
the limitation on the amount authorized to be available for the
fiscal year ending June 30, 1963, for the purposes specified in
subsec. (c)(1)(A), was increased to $400,000,000.
INCREASE IN ADMINISTRATIVE EXPENDITURES LIMITATION FOR FISCAL YEARS
1961 AND 1962
Pub. L. 87-6, Sec. 15, Mar. 24, 1961, 75 Stat. 16, provided that
notwithstanding subsec. (c)(1)(A) of this section, the limitation
on the amount authorized to be available for the fiscal years
ending June 30, 1961 and June 30, 1962, for the purposes specified
in subsec. (c)(1)(A), was increased to $385,000,000 and
$415,000,000, respectively.
(!1) So in original. Probably should be followed by "for".