for each such violation by a fine of not more than $1,000 or by imprisonment not exceeding one year, or both,

(b) PROHIBITION ON REQUIRING EMPLOYEE TO BEAR TAX.-Any agreement by an employee to pay all or any portion of the tax imposed on his employer by this part shall be void, and it shall be unlawful for any employer, or officer or agent of an employer, to make, require, or permit any employee to bear all or any portion of such tax. Any employer, or officer or agent of an employer, who violates any provision of this subsection shall, upon conviction, be punished for each such violation by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both.

"SEC. 1556. RULES AND REGULATIONS.

"The Commissioner, with the approval of the Secretary, shall make and publish such rules and regulations as may be necessary for the enforcement of this part. "SEC. 1557. OTHER LAWS APPLICABLE.

"All provisions of law, including penalties, applicable with respect to any tax imposed by section 2700 or section 1800, insofar as applicable and not inconsist ent with the provisions of this part, shall be applicable with respect to the tax imposed by this part.

"SEC. 1558. TITLE OF PART.

"This part may be cited as the 'Railroad Unemployment Tax Act'."

DEPOSIT OF COLLECTIONS

SEC. 304. Section 3971 (b) of the Internal Revenue Code is amended by adding at the end thereof the following paragraph:

"(4) TAX COLLECTED UNDER RAILROAD UNEMPLOYMENT TAX ACT.-The gross amount of all taxes (including all interest, civil fines, civil penalties, additional amounts, and additions to the tax) collected pursuant to the Railroad Unemployment Tax Act shall be deposited directly with the Secretary, or with any Federal Reserve bank or member bank of the Federal Reserve System designated by him to receive such deposits, by the officer receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description, to be credited in accordance with section 1570 (a). A certificate of such deposit, stating the name of the depositor and the specific account on which the deposit was made, signed by the Secretary, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commissioner."

[S. 2055, 80th Cong., 2d sess.]

A BILL To amend the Railroad Retirement Act of 1937 so as to provide full annuities, at compensation of half salary or wages, for persons who have completed thirty years of

service

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 2 (a) of the Railroad Retire ment Act of 1937, as amended, is hereby amended by striking out paragraphs 2 and 3 and inserting in lieu thereof the following:

"2. Individuals who will have completed thirty years of service."

SEC. 2. That section 3 (e) is hereby amended by adding thereto: "An individual who completes thirty years of service shall receive one-half of the average rate of monthly compensation of his last five years of employment.”

SEC. 3. That section 1510 of the Internal Revenue Code is amended by substituting for the numbered paragraphs thereof the following:

"1. With respect to compensation paid during 1948, the rate shall be 7% per centum;

"2. With respect to compensation paid during the calendar years 1949, 1950, and 1951, the rate shall be 8 per centum;

"3. With respect to compensation paid after December 31, 1951, the rate shall be 84 per centum."

SEC. 4. That section 1520 of the Internal Revenue Code is amended by stituting for the numbered paragraphs thereof the following:

sub

"1. With respect to compensation paid during 1948, the rate shall be 7

per centum;

"2. With respect to compensation paid during the calendar years 1949.

1950, and 1951, the rate shall be 8 per centum ;

"3. With respect to compensation paid after December 31, 1951, the rate shall be 84 per centum."

SEC. 5. The amendment made by the first section of this Act shall be effective with respect to annuities payable for calendar months after the month in which this Act is enacted, and shall apply, without application therefor, in the case of each individual whose annuity was reduced by one hundred and eightieth for each calendar month that he was under age sixty-five when his annuity began to accrue.

[S. 2228, 80th Cong., 2d sess.]

A BILL To amend the Railroad Retirement Act of 1937 with respect to the minimum annuity payable under such Act

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3 (e) of the Railroad Retirement Act of 1937 is hereby amended by adding at the end thereof the following: "In the case of an individual having not less than 20 years of service, the minimum annuity payable shall, before any reduction pursuant to subsection 2 (a) (3), be whichever of the following is the smaller: (1) $100, or (2) his monthly compensation."

SEC. 2. The amendment made by the first section of this Act shall become effective on the first day of the month following the month in which this Act is enacted. An individual to whom an annuity accrued prior to the date on which such amendment becomes effective who is entitled to an annuity in a greater amount by reason of such amendment shall, without further application therefor, be awarded an annuity in such greater amount.

[S. 2300, 80th Cong., 2d sess.]

A BILL To increase all benefits under the Railroad Retirement Act, as amended Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That every benefit payable under the Railroad Retirement Act of 1937, as amended, or the Railroad Retirement Act of 1935, as an annuity or pension, with respect to any calendar month, or part thereof, beginning on or after July 1, 1948, irrespective of when such annuity or pension began to accrue, or as a lump sum with respect to the death of an employee occurring on or after said date, shall be increased by not more than 30 per centum.

SEC. 2. For all purposes of the Railroad Retirement Act of 1937, as amended, the payments provided by this Act shall be considered to be payments of annuities, pensions, and death benefits in accordance with the provisions of the Railroad Retirement Act of 1937, as amended, and the Railroad Retirement Act of 1935.

[S. 2423, 80th Cong., 2d sess.]

A BILL To amend section 3 (a) (c) (e), section 5 (a) (i) i and ii, and section 6 (a) of the Railroad Retirement Act approved August 29, 1935, as amended

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Act approved August 29, 1935, entitled "An Act to establish a retirement system for employees of carriers subject to the Interstate Commerce Act, and for other purposes", as amended, be, and it is hereby, amended to read as follows:

COMPUTATION OF ANNUITIES

Section 3 (a) is amended to read as follows: "The annuity shall be computed by multipling an individual's 'years of service' by the following percentages of his 'monthly compensation': 3 per centum of the first $100; 2 per centum of the next $100; and three-fourths of 1 per centum of the next $100."

MONTHLY COMPENSATION

Section 3 (c) is amended by inserting the following in lieu of the first six lines down to (2) of section 3 (c): "The monthly compensation shall be the average compensation paid to an employee in the calendar months January 1939 to December 1948. Where no service was performed by the individual in the period

January 1939 to December 1948, or where such service performed during the period January 1939 to December 1948 is insufficient to constitute a fair and equitable basis for determining the monthly compensation, the Board shall determine the monthly compensation for such service in such manner as shall be just and equitable."

Section 3 (e) is amended to read as follows: "In the case of an individual having a current connection with the railroad industry and not less than five years of service, the minimum annuity payable shall, before any reduction pursuant to subsection 2 (a) (3), be $75 per month."

New paragraph: Section 3 (e) (1). “All annuities now being paid shall be recalculated and increased in accordance with section 3 (a), (c), and (e) as amended."

ANNUITIES AND LUMP SUM FOR SURVIVORS

Section 5 (a) is amended to read as follows:

"WIDOW'S INSURANCE ANNUITY

"A widow of a completely insured employee, who will have attained the age of fifty-five, shall be entitled during the remainder of her life or, if she remarries, then until remarriage to an annuity for each month equal to such employee's basic amount."

Section 5 (b) is amended to read as follows:

"WIDOW'S CURRENT INSURANCE ANNUITY

"A widow of a completely or partially insured employee, who is not entitled to an annuity under subsection (a) and who at the time of filing an application for an annuity under this subsection will have in her care a child of such employee entitled to receive an annuity under subsection (c) shall be entitled to an annuity for each month equal to the employee's basic amount. Such annuity shall cease upon her death, upon her remarriage, when she becomes entitled to an annuity under subsection (a), or when no child of the deceased employee is entitled to receive an annuity under subsection (c), whichever occurs first."

DEDUCTIONS FROM ANNUITIES

Section 5 (i) and i and ii are repealed and paragraph iii and iv are renumbered (i) and (ii).

PENSIONS TO INDIVIDUALS ON PENSION OR GRATUITY ROLLS OF EMPLOYERS

Section 6 (a) is amended to provide: "Pensions payable under this section shall be increased 25 per centum: Provided, however, That no pension payable under this section shall exceed $150 monthly."

The amendments made to the foregoing sections of this Act shall become effec tive on the first day of the month following the month in which this Act is

enacted.

[S. 2437, 80th Cong., 2d sess.]

A BILL To amend the Railroad Retirement Act of 1937, as amended

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsection (a) of section 3 of the Railroad Retirement Act of 1937, as amended, is amended by changing "2" to "250, "1%" to "1.75", and "1" to "1.20". Subsection (e) of section 3 of the Railroad Retirement Act of 1937, as amended, is amended by changing "$3" to "$3.60" and "$50" to "$60".

SEC. 2. The last sentence of subsection (f) of section 5 of the Railroad Retire ment Act of 1937, as amended, is amended by substituting for the word "subsec tion" the word "paragraph". The said subsection (f) is further amended by adding at the end thereof the following new paragraph:

"Whenever it shall appear, upon the death of an employee on or after January 1, 1947, that no benefits, or no further benefits, or no further benefits other than benefits payable to a widow or parent upon attaining age sixty-five at a future

date, will be payable under this section or, pursuant to subsection (k) of this section, under section 202 of the Social Security Act, as amended, there shall be paid to such person or persons as the deceased employee may have designated by a writing filed with the Board pior to his death, or if there be no designation, to the person or persons in the order provided in the first paragraph of this subsection or, in the absence of such person or persons, to his estate, a lump sum in an amount equal to the sum of 4 per centum of his compensation paid after December 31, 1936, and prior to January 1, 1947, and 7 per centum of his compensation after December 31, 1946 (exclusive in both cases of compensation in excess of $300 for any month), minus the sum of all benefits paid to him, or to his survivors by reason of his death, under this Act and, pursuant to subsection (k) of this section, under section 202 of the Social Security Act: Provided, however, That if the employee is survived by a widow or parent who may upon attaining age sixtyfive be entitled to futher benefits under this section, or pursuant to subsection (k) of this section, under section 202 of the Social Security Act, as amended, such lump sum shall not be paid unless such widow or parent makes and files with the Board an irrevocable election, in such form as the Board may prescribe, to have such lump sum paid in lieu of all benefits to which such widow or parent might otherwise become entitled under this section or, pursuant to subsection (k) of this section, under section 202 of the Social Security Act, as amended. Such election shall be legally effective according to its terms."

SEC. 3. The provisions of section 1 hereof shall apply to all annuities under section 2 of the Railroad Retirement Act of 1937, as amended, accruing during calendar months following the month of enactment hereof other than joint and survivor annuities heretofore awarded and survivor annuities deriving from joint and survivor annuities heretofore awarded; and the provisions of section 2 hereof shall be effective as of January 1, 1947. All annuities under the Railroad Retirement Act of 1935 and all joint and survivor annuities heretofore awarded and survivor annuities deriving from joint and survivor annuities heretofore awarded, accruing during the calendar months following the month of enactment hereof, and all pensions due in months following the first calendar month after the enactment hereof, shall be increased by 20 per centum. All recertifications required by reason of the provisions of this Act shall be made by the Railroad Retitment Board without application therefor.

[S. 2438, 80th Cong., 2d sess.]

A BILL To amend the Railroad Unemployment Insurance Act, as amended

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsection (a) of section 2 of the Railrad Unemployment Insurance Act, as amended, is amended by substituting for column II of the table appearing in said subsection the following: