Notes on 45 U.S.C. § 151 : US Code - Notes

Search Notes on 45 U.S.C. § 151 : US Code - Notes

(May 20, 1926, ch. 347, Sec. 1, 44 Stat. 577; June 7, 1934, ch.
426, 48 Stat. 926; June 21, 1934, ch. 691, Sec. 1, 48 Stat. 1185;
June 25, 1936, ch. 804, 49 Stat. 1921; Aug. 13, 1940, ch. 664,
Secs. 2, 3, 54 Stat. 785, 786; June 25, 1948, ch. 646, Sec. 32(a),
(b), 62 Stat. 991; May 24, 1949, ch. 139, Sec. 127, 63 Stat. 107;
Pub. L. 104-88, title III, Sec. 322, Dec. 29, 1995, 109 Stat. 950;
Pub. L. 104-264, title XII, Sec. 1223, Oct. 9, 1996, 110 Stat.
3287.)
REFERENCES IN TEXT
This chapter, referred to in text, was in the original "this
Act", meaning act May 20, 1926, ch. 347, 44 Stat. 577, as amended,
known as the Railway Labor Act, which enacted this chapter and
amended sections 225 and 348 of former Title 28, Judicial Code and
Judiciary. Sections 225 and 348 of former Title 28 were repealed by
section 39 of act June 25, 1948, ch. 646, 62 Stat. 992, section 1
of which enacted Title 28, Judiciary and Judicial Procedure.
Section 225 of former Title 28 was reenacted as sections 1291 to
1294 of Title 28. For complete classification of this Act to the
Code, see this section and Tables.
CODIFICATION
Provisions of act Aug. 13, 1940, Sec. 2, similar to those
comprising par. First of this section, limiting the term "employer"
as applied to mining, etc., of coal, were formerly contained in
section 228a of this title. Provisions of section 3 of the act,
similar to those comprising par. Fifth of this section, limiting
the term "employee" as applied to mining, etc., of coal, were
formerly contained in sections 228a, 261, and 351 of this title,
and section 1532 of former Title 26, Internal Revenue Code, 1939.
As originally enacted, par. Seventh contained references to the
Supreme Court of the District of Columbia. Act June 25, 1936
substituted "the district court of the United States for the
District of Columbia" for "the Supreme Court of the District of
Columbia", and act June 25, 1948, as amended by act May 24, 1949,
substituted "United States District Court for the District of
Columbia" for "district court of the United States for the District
of Columbia".
As originally enacted, par. Seventh contained references to the
"circuit court of appeals". Act June 25, 1948, as amended by act
May 24, 1949, substituted "court of appeals" for "circuit court of
appeals".
As originally enacted, par. Seventh contained references to the
"Court of Appeals of the District of Columbia". Act June 7, 1934,
substituted "United States Court of Appeals for the District of
Columbia" for "Court of Appeals of the District of Columbia".
AMENDMENTS
1996 - Par. First. Pub. L. 104-264 inserted ", any express
company that would have been subject to subtitle IV of title 49, as
of December 31, 1995," after "Board" the first place it appeared.
1995 - Par. First. Pub. L. 104-88, Sec. 322(1), (2), substituted
"railroad subject to the jurisdiction of the Surface Transportation
Board" for "express company, sleeping-car company, carrier by
railroad, subject to the Interstate Commerce Act" and "Surface
Transportation Board" for "Interstate Commerce Commission".
Par. Fifth. Pub. L. 104-88, Sec. 322(2), (3), substituted
"Surface Transportation Board" for "Interstate Commerce Commission"
in two places and "Board" for "Commission" in two places.
1940 - Act Aug. 13, 1940, inserted last sentence of par. First,
and second par. of par. Fifth.
1934 - Act June 21, 1934, added par. Sixth and redesignated
provisions formerly set out as par. Sixth as Seventh.
EFFECTIVE DATE OF 1996 AMENDMENT
Except as otherwise specifically provided, amendment by Pub. L.
104-264 applicable only to fiscal years beginning after Sept. 30,
1996, and not to be construed as affecting funds made available for
a fiscal year ending before Oct. 1, 1996, see section 3 of Pub. L.
104-264, set out as a note under section 106 of Title 49,
Transportation.
EFFECTIVE DATE OF 1995 AMENDMENT
Amendment by Pub. L. 104-88 effective Jan. 1, 1996, see section 2
of Pub. L. 104-88, set out as an Effective Date note under section
701 of Title 49, Transportation.
RESTRICTION ON ESTABLISHMENT OF NEW ANNUITIES OR PENSIONS
Pub. L. 91-215, Sec. 7, Mar. 17, 1970, 84 Stat. 72, provided
that: "No carrier and no representative of employees, as defined in
section 1 of the Railway Labor Act [this section], shall, before
April 1, 1974, utilize any of the procedures of such Act [this
chapter], to seek to make any changes in the provisions of the
Railroad Retirement Act of 1937 [section 228a et seq. of this
title] for supplemental annuities or to establish any new class of
pensions or annuities, other than annuities payable out of the
Railroad Retirement Account provided under section 15(a) of the
Railroad Retirement Act of 1937 [subsection (a) of section 228o of
this title], to become effective prior to July 1, 1974; nor shall
any such carrier or representative of employees until July 1, 1974,
engage in any strike or lockout to seek to make any such changes or
to establish any such new class of pensions or annuities: Provided,
That nothing in this section shall inhibit any carrier or
representative of employees from seeking any change with respect to
benefits payable out of the Railroad Retirement Account provided
under section 15(a) of the Railroad Retirement Act of 1937
[subsection (a) of section 228o of this title]."
SOCIAL INSURANCE AND LABOR RELATIONS OF RAILROAD COAL-MINING
EMPLOYEES; RETROACTIVE OPERATION OF ACT AUGUST 13, 1940; EFFECT ON
PAYMENTS, RIGHTS, ETC.
Sections 4-7 of act Aug. 13, 1940, as amended by Reorg. Plan No.
2 of 1946, Sec. 4, eff. July 16, 1946, 11 F.R. 7873, 60 Stat. 1095,
with regard to the operation and effect of the laws amended,
provided:
"Sec. 4. (a) The laws hereby expressly amended (section 1532 of
Title 26, I.R.C. 1939 [former Title 26, Internal Revenue Code of
1939] and sections 151, 215, 228a, 261, and 351 of this title), the
Social Security Act, approved August 14, 1935 (section 301 et seq.
of Title 42), and all amendments thereto, shall operate as if each
amendment herein contained had been enacted as a part of the law it
amends, at the time of the original enactment of such law.
"(b) No person (as defined in the Carriers Taxing Act of 1937
[section 261 et seq. of this title]) shall be entitled, by reason
of the provisions of this Act, to a refund of, or relief from
liability for, any income or excise taxes paid or accrued, pursuant
to the provisions of the Carriers Taxing Act of 1937 or subchapter
B of chapter 9 of the Internal Revenue Code [section 1500 et seq.
of former Title 26, Internal Revenue Code of 1939], prior to the
date of the enactment of this Act [Aug. 13, 1940] by reason of
employment in the service of any carrier by railroad subject to
part I of the Interstate Commerce Act [former 49 U.S.C. 1 et seq.],
but any individual who has been employed in such service of any
carrier by railroad subject to part I of the Interstate Commerce
Act as is excluded by the amendments made by this Act from coverage
under the Carriers Taxing Act of 1937 and subchapter B of chapter 9
of the Internal Revenue Code, and who has paid income taxes under
the provisions of such Act or subchapter, and any carrier by
railroad subject to part I of the Interstate Commerce Act which has
paid excise taxes under the provisions of the Carriers Taxing Act
of 1937 or subchapter B of chapter 9 of the Internal Revenue Code,
may, upon making proper application therefor to the Bureau of
Internal Revenue [now Internal Revenue Service], have the amount of
taxes so paid applied in reduction of such tax liability with
respect to employment, as may, by reason of the amendments made by
this Act, accrue against them under the provisions of title VIII of
the Social Security Act [section 1001 et seq. of Title 42] or the
Federal Insurance Contributions Act (subchapter A of chapter 9 of
the Internal Revenue Code) [section 1400 et seq. of former Title
26].
"(c) Nothing contained in this Act shall operate (1) to affect
any annuity, pension, or death benefit granted under the Railroad
Retirement Act of 1935 [section 215 et seq. of this title] or the
Railroad Retirement Act of 1937 [section 228a et seq. of this
title], prior to the date of enactment of this Act [Aug. 13, 1940],
or (2) to include any of the services on the basis of which any
such annuity or pension was granted, as employment within the
meaning of section 210(b) of the Social Security Act or section
209(b) of such Act, as amended [sections 410(b) and 409(b),
respectively, of Title 42]. In any case in which a death benefit
alone has been granted, the amount of such death benefit
attributable to services, coverage of which is affected by this
Act, shall be deemed to have been paid to the deceased under
section 204 of the Social Security Act [section 404 of Title 42] in
effect prior to January 1, 1940, and deductions shall be made from
any insurance benefit or benefits payable under the Social Security
Act, as amended [section 301 et seq. of Title 42], with respect to
wages paid to an individual for such services until such deductions
total the amount of such death benefit attributable to such
services.
"(d) Nothing contained in this Act shall operate to affect the
benefit rights of any individual under the Railroad Unemployment
Insurance Act [section 351 et seq. of this title] for any day of
unemployment (as defined in section 1(k) of such Act [section
351(k) of this title]) occurring prior to the date of enactment of
this Act. [Aug. 13, 1940]
"Sec. 5. Any application for payment filed with the Railroad
Retirement Board prior to, or within sixty days after, the
enactment of this Act shall, under such regulations as the Federal
Security Administrator may prescribe, be deemed to be an
application filed with the Federal Security Administrator by such
individual or by any person claiming any payment with respect to
the wages of such individual, under any provision of section 202 of
the Social Security Act, as amended [section 402 of Title 42].
"Sec. 6. Nothing contained in this Act, nor the action of
Congress in adopting it, shall be taken or considered as affecting
the question of what carriers, companies, or individuals, other
than those in this Act specifically provided for, are included in
or excluded from the provisions of the various laws to which this
Act is an amendment.
"Sec. 7. (a) Notwithstanding the provisions of section 1605(b) of
the Internal Revenue Code [section 1605(b) of former Title 26,
Internal Revenue Code of 1939], no interest shall, during the
period February 1, 1940, to the eighty-ninth day after the date of
enactment of this Act [Aug. 13, 1940], inclusive, accrue by reason
of delinquency in the payment of the tax imposed by section 1600
with respect to services affected by this Act performed during the
period July 1, 1939, to December 31, 1939, inclusive, with respect
to which services amounts have been paid as contributions under the
Railroad Unemployment Insurance Act [section 351 et seq. of this
title] prior to the date of enactment of this Act.
"(b) Notwithstanding the provisions of section 1601(a)(3) of the
Internal Revenue Code [section 1601(a)(3) of former Title 26,
Internal Revenue Code of 1939], the credit allowable under section
1601(a) against the tax imposed by section 1600 for the calendar
year 1939 shall not be disallowed or reduced by reason of the
payment into a State unemployment fund after January 31, 1940, of
contributions with respect to services affected by this Act
performed during the period July 1, 1939, to December 31, 1939,
inclusive, with respect to which services amounts have been paid as
contributions under the Railroad Unemployment Insurance Act
[section 351 et seq. of this title] prior to the date of enactment
of this Act [Aug. 13, 1940]: Provided, That this subsection shall
be applicable only if the contributions with respect to such
services are paid into the State unemployment fund before the
ninetieth day after the date of enactment of this Act."
(!1) So in original.