Chap. 333.—An ACT to amend and re-enact Sections 2, 3, 4, and 9 of the Chapter 1
of the Acts of the General Assembly of Virginia, extra session, 1936-1937,
approved December 18, 1936, as heretofore amended, and known, designated
and cited as the Virginia Unemployment Compensation Act, said sections re-
lating to definitions, benefits, benefit eligibility conditions, and the unemploy-
ment compensation fund, so as, among other purposes, to make certain changes
therein, and to provide for the transfer of certain funds to the Federal Railroad
Unemployment Insurance account. [S B 113]

Approved March 29, 1940

1. Beit enacted by the General Assembly of Virginia, That sec-
tions two, three, four and nine of chapter one of the Acts of the General
Assembly of Virginia, extra session, nineteen hundred and thirty-six,
nineteen hundred and thirty-seven, approved December eighteenth,
nineteen hundred and thirty-six, as heretofore amended, and known,
designated and cited as the Virginia Unemployment Compensation
Act, be amended and re-enacted so as to read as follows:

Section 2. Definitions.—As used in this act, unless the context
clearly requires otherwise: ,

(a) (1) ‘Annual pay roll’? means the total amount of wages pay-
able by an employer, regardless of the time of payment, for employ-
ment during a calendar year.

(2) ‘Average annual pay roll’’ means the average of the annual
pay rolls of any employer for the last three or five preceding calendar
years, whichever is higher.

(b) The ‘‘base period”? means the calendar year immediately pre-
ceding the beginning of a benefit year.

(c) ‘Benefits’? means the money payments payable to an indi-
vidual, as provided in this act, with respect to his unemployment.

(d) ‘Benefit year’, with respect to any individual, means the
twelve month period beginning with April first and ending with March
thirty-first. When the last day of a benefit year falls within a week
of compensable unemployment, the benefit year shall be extended
until the completion of such week.

(e) “Calendar quarter’? means the period of three consecutive
calendar months ending on March thirty-first, June thirtieth, Sep-
tember thirtieth or December thirty-first, excluding, however, any
calendar quarter or portion thereof which occurs prior to January
first, nineteen hundred and thirty-seven, or the equivalent thereof, as
the Commission may by regulation prescribe.

(f) ‘‘Commission’’ means the Unemployment Compensation Com-
mission established by this act.

(zg) ‘‘Contributions’’ means the taxes imposed by and collectible
under this act.

(h) ‘Employing unit’? means any individual or type of organi-
zation, including any partnership, association, trust, estate, joint-
stock company, insurance company or corporation, whether domestic
or foreign, or the receiver, trustee in bankruptcy, trustee or successor
thereof, or the legal representative of a deceased person, which has or
subsequent to January first, nineteen hundred and thirty-six, had in
its employ one or more individuals performing services for it within
the State. All individuals performing services within this State for
any employing unit which maintains two or more separate establish-
ments within this State shall be deemed to be employed by a single
employing unit for all the purposes of this act. Whenever any em-
ploying unit contracts with or has under it any contractor or sub-
contractor for any employment which is part of its usual trade, occu-
pation, profession, or business, unless the employing unit as well as
each such contractor or subcontractor is an employer by reason of
section two (i), or section eight (c) of this act, the employing unit
shall for all the purposes of this act be deemed to employ each indi-
vidual in the employ of each such contractor or subcontractor for
each day during which such individual is engaged in performing such
employment; except that each contractor or sub-contractor who is
an employer by reason of section two (i) or section eight (c) of this
act shall alone be deemed to be the employer of and be liable for the
contributions measured by wages payable to individuals in his employ,
and in the employ of any other contractor or sub-contractor under
him who is not an employer under this act, and except that any em-
ploying unit who shall become liable for and pay contributions with
respect to individuals in the employ of any such contractor or sub-
contractor who is not an employer by reason of section two (i) or
section eight (c) of this act, may recover the same from such con-
tractor or subcontractor. Each individual employed to perform or
to assist in performing the work of any agent or employee of an em-
ploying unit shall be deemed to be employed by such employing unit
for all the purposes of this act, whether such individual was hired or
paid directly by such employing unit or by such agent or employee,
provided the employing unit had actual or constructive knowledge of
such work.

(i) ‘Employer’ means:

(1) Any employing unit which for some portion of a day, but not
necessarily simultaneously, in each of twenty different weeks, whether
or not such weeks are or were consecutive, within either the current
or the preceding calendar year, has or had in employment, eight or
more individuals, irrespective of whether the same individuals are or
were employed in each such day;

(2) Any employing unit which acquired the organization, trade
or business, or substantially all the assets thereof, of another which
at the time of such acquisition was an employer subject to this act;

(3) Any employing unit which acquired the organization, trade
or business, or substantially all the assets thereof, of another employing
unit and which, if treated as a single unit with such other employing
unit, would be an employer under paragraph (1) of this sub-section ;

(4) Any employing unit which together with one or more othe:
employing units, is owned or controlled, by legally enforcible means o1
otherwise, directly or indirectly by the same interests, or which owns
or controls one or more other employing units, by legally enforcible
means or otherwise, and which, if treated as a single unit with such
other employing unit, would be an employer under paragraph (1) of
this sub-section;

(S) Any employing unit which, having become an employer under
paragraph (1), (2), (3), or (4) of this sub-section, has not, under section
eight, ceased to be an employer subject to this act; or

(6) For the effective period of its election pursuant to section
eight (c) any other employing unit which has elected to become fully
subject to this act.

(j) (1) “Employment”? means any service performed prior to
January first, nineteen hundred and forty, which was employment as
defined in this section prior to such date, and, subject to the other
provisions of this sub-section, service performed after December
thirty-first, nineteen hundred and thirty-nine, including service in
interstate commerce, performed for remuneration or under any con-
tract of hire, written or oral, express or implied.

(2) The term “employment” shall include an individual’s entire
service, performed within or both within and without this State if:

(A) the service is localized in this State; or

(B) the service is not localized in any State but some of the ser-
vice is performed in this State and (1) the base of operations, or, if
there is no base of operations, then the place from which such service
is directed or controlled, is in this State; or (ii) the base of operations
or place from which such service is directed or controlled is not in
any State in which some part of the service is performed, but the in-
dividual’s residence is in this State.

(3) Services performed within this State but not covered under
paragraph (2) of this sub-section shall be deemed to be employment
subject to this act if contributions are not required and paid with
respect to such services under an unemployment compensation law
of any other State or of the Federal Government.

(4) Services not covered under paragraph (2) of this sub-section,
and performed entirely without this State, with respect to no part of
which contributions are required and paid under an unemployment
compensation law of any other State or of the Federal Government,
shall be deemed to be employment subject to this act if the individual
performing such services is a resident of this State and the commission
approves the election of the employing unit for whom such services
are performed that the entire service of such individual shall be
deemed to be employment subject to this act.

(5) Service shall be deemed to be localized within a State if:

(A) the service is performed entirely within such State; or

(B) the service is performed both within and without such State,
but the service performed without such State is incidental to the
individual’s service within the State, for example is temporary or
transitory in nature or consists of isolated transactions.

Services performed outside the State in which the base of opera-
tions is located shall be deemed to be incidental to the services per-
formed within such State.
(6) Services performed by an individual for remuneration shall
be deemed to be employment subject to this act unless;

(A) such individual has been and will continue to be free from
control or direction over the performance of such services, both under
his contract of service and in fact; and

(B) such service is either outside the usual course of the business
for which such service is performed, or that such service is performed
outside of all the places of business of the enterprise for which such
service is performed; or such individual, in the performance of such
service is engaged in an independently established trade, occupation,
profession or business.

(7) The term ‘“employment’’, after December thirty-first, nine-
teen hundred thirty-nine, shall not include:

(A) Service performed in the employ of a State, or of any political
subdivision thereof, or of any instrumentality of any one or more of
the foregoing which is wholly owned by one of more States or political
subdivisions; and any service performed in the employ of any in-
strumentality of one or more other states or their political subdivi-
sions to the extent that the instrumentality is, with respect to such
service, immune under the Constitution of the United States from the
tax imposed by Section sixteen hundred of the Federal Internal
Revenue Code.

(B) Service performed in the employ of the United States Gov-
ernment or of an instrumentality of the United States which is wholly
owned by the United States.

(C) Service with respect to which unemployment compensation
is payable under an unemployment compensation system established
by an Act of Congress, including service, performed after June 30,
1939, for an employer determined to be subject to the Railroad Un-
employment Insurance Act by the agency or agencies empowered to
make such determination by an Act of Congress, and service as an
employer representative determined to be subject to said Act by
said agency or agencies; provided, that the commission is hereby
authorized and directed to enter into agreements with the proper
agencies under such Act of Congress, which agreements shall become
effective ten days after publication thereof in the manner provided in
section eleven (b) of this act for general rules, to provide reciprocal
treatment to individuals who have, after acquiring potential rights
to benefits under this act, acquired rights to unemployment com-
pensation under such Act of Congress, or who have, after acquiring
potential rights to unemployment compensation under such Act of
Congress, acquired rights to benefits under this act; |

(D) Agriculture labor (as defined in sub-section t);

(E) Domestic service in a private home, local college club, o1
local chapter of a college fraternity or sorority;

(F) Service performed as an officer or member of the crew of z
vessel on the navigable waters of the United States;

(G) Service performed by an individual in the employ of his son
daughter, or spouse, and service performed by a child under the age
of twenty-one in the employ of his father or mother;
(H) Service performed in the employ of a corporation, com-
munity chest, fund, or foundation, organized and operated exclu-
sively for religious, charitable, scientific, literary, or educational pur-
poses, or for the prevention of cruelty to children or animals, no part
of the net earnings of which inures to the benefit of any private share-
holder or individual.

(I) Service performed in any calendar quarter in the employ of
any organization exempt from income tax under Section 101 of the
Federal Internal Revenue Code, if—

(i) the remuneration for such service does not exceed $45, or

(ii) such service is in connection with the collection of dues or
premiums for a fraternal beneficiary society, order, or association, and
is performed away from the home office, or is ritualistic service in
connection with any such society, order, or association, or

(iii) such service is performed by a student who is enrolled and
is regularly attending classes at a school, college, or university;

(J) Service performed in the employ of an agricultural or horti-
cultural organization exempt from income tax under section 101 (1) of
the Federal Internal Revenue Code;

(K) ‘Service performed in the employ of a voluntary employees’
beneficiary association providing for the payment of life, sick, acci-
dent, or other benefits to the members of such association or their
dependents, if (i) no part of its net earnings inures (other than through
such payments) to the benefit of any private shareholder or individual,
and (ii) 85 per centum or more of the income consists of amounts
collected from members for the sole purpose of making such payments
and meeting expenses:

Service performed in the employ of a voluntary employees’ bene-
ficiary association providing for the payment of life, sick, accident, or
other benefits to the members of such association or their dependents
or their designated beneficiaries, if (i) admission to membership in
such association is limited to individuals who are officers or employees
of the United States Government, and (ii) no part of the net earnings
of such association inures (other than through such payments) to the
benefit of any private shareholder or individual;

Service performed in any calendar quarter in the employ of a
school, college, or university, not exempt from income tax under
section 101 of the Federal Internal Revenue Code, if such service is
performed by a student who is enrolled and is regularly attending
classes at such school, college, or university, and the remuneration for
such service does not exceed $45 (exclusive of room, board, and
tuition):

(L) “Service performed as a student in the employ of a hospital
or a nurses’ training school by an individual who is enrolled and is
regularly attending classes in a nurses’ training school chartered or
approved pursuant to State law; and service performed as an interne
in the employ of a hospital by an individual who has completed a four
years’ course in a medical school chartered or approved pursuant to
State law;
(M) Service performed by an individual under the age of eighteen
in the delivery or distribution of newspapers or shopping news, not
including delivery or distribution to any point for subsequent delivery
or distribution;

(N) Service performed by an individual for an employing unit
as an insurance agent or as an insurance solicitor, if all such service
performed by such individual for such employing unit is performed
for remuneration solely by way of commission; or

-(O) Service performed by an individual for an employing unit
as a real estate salesman, if all such service performed by such in-
dividual for such employing unit is performed for remuneration solely
by way of commission.

This subsection (O) shall also apply to such service performed since
January first nineteen hundred thirty-seven.

(k) ‘Employment office’ means a free public employment office,
or branch thereof, operated by this State or maintained as a part of
a State-controlled system of public employment offices.

(1) ‘Fund’ means the unemployment compensation fund es-
tablished by this act, to which all contributions required and from
which all benefits provided under this act shall be paid.

(m) ‘Insured Work’’ means employment for employers.

(n) ‘State’, refers to the Commonwealth of Virginia, including
land or premises located therein, owned, held, or possessed by the
United States, the States of the United States of America, Alaska,
Hawaii, and the District of Columbia.

(0) ‘Social Security Act’’ means the act enacted by the Congress
of the United States, approved the fourteenth day of August, nine-
teen hundred and thirty-five, entitled ‘‘An act to provide for the
general welfare by establishing a system of Federal old-age benefits,
and by enabling the several States to make more adequate provision
for aged persons, blind persons, dependent and crippled children,
maternal and child welfare, public health, and the administration of
their employment compensation laws; to establish a Social Security
Board; to raise revenue; and for other purposes,’’ and amendments
thereof.

(p) ‘‘Unemployment’’.—An individual shall be deemed “unem-
ployed” in any week during which he performs no services and with
respect to which no wages are payable to him, or in any week of less
than full-time work if the wages payable to him with respect to such
week are less than his weekly benefit amount. An individual’s week
of unemployment shall be deemed to commence only after his regis-
tration at an employment office, except as the Commission may by
regulation otherwise prescribe.

(q) “Unemployment compensation administration fund’’ means
the unemployment compensation administration fund established by
ca act, from which administrative expenses under this act shall be
paid.

(r) ‘Wages’? means all remuneration payable for personal ser-
vices, including commissions and bonuses and the cash value of all
remuneration payable in any medium other than cash. Gratuities
customarily received by an individual in the course of his employment
from persons other than his employing unit shall be treated as wages
payable by his employing unit. The reasonable cash value of re-
muneration payable in any medium other than cash, and the reason-
able average amount of gratuities, shall be estimated and determined
in accordance with rules prescribed by the commission, provided that,
in lieu of any estimate of such gratuities, the employer may require
from his employees a signed statement of the amount of such gratuities
actually received, and in such cases the employer may base his report
upon such signed statement; except that the term ‘‘wages’’, after
December thirty-first, nineteen hundred and thirty-nine, shall not
include—

(1) That part of the remuneration which, after remuneration
equals to $3,000 is payable to an individual by an employer with
respect to employment during any calendar year, is payable to such
individual by such employer with respect to employment during such
calendar year;

(2) The amount of any payment made to, or on behalf of an
employee under a plan or system established by an employer which
makes provision for his employees generally or for a class or classes
of his employees (including any amount paid by an employer for in-
surance or annuities, or into a fund, to provide for any such payment),
on account of (A) retirement, or (B) sickness or accident disability,
or (C) medical and hospitalization expenses in connection with sickness
or accident disability, or (D) death, provided the employee (i) has
not the option to receive, instead of provision for such death benefit,
any part of such payment or, if such death benefit is insured, any part
of the premiums (or contributions to premiums) paid by his employer
and (ii) has not the right, under the provisions of the plan or system
or policy of insurance providing for such death benefit, to assign such
benefit, or to receive a cash consideration in lieu of such benefit
either upon his withdrawal from the plan or system providing for
such benefit or upon termination of such plan or system or policy of
insurance or of his employment with such employer;

(3) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an employer
under section 1400 of the Federal Internal Revenue Code; or

(4) Dismissal payments which the employer is not legally re-
quired to make.

(s) ‘‘Week’’ means calendar week, ending at midnight Saturday,
or the equivalent thereof as determined in accordance with regulations
prescribed by the commission.

(t) Agricultural Labor—The term ‘‘agricultural labor’’ includes
all service performed—

(1) On a farm, in the employ of any person, in connection with
cultivating the soil, or in connection with raising or harvesting any
agricultural or horticultural commodity, including the raising, shear-
ing, feeding, caring for, training, and management of livestock, bees,
poultry, and fur-bearing animals and wildlife.
(2) In the employ of the owner or tenant or other operator of a
farm, in connection with the operation, management, conservation,
improvement, or maintenance of such farm and its tools and equip-
ment, or in salvaging timber or clearing land of brush and other
debris left by a hurricane, if the major part of such service is per-
formed on a farm.

(3) In connection with the production or harvesting of maple
syrup or maple sugar or any commodity defined as an agricultural
commodity in section 15 (g) of the Federal Agricultural Marketing
Act, as amended, or in connection with the raising or harvesting of
mushrooms or in connection with the hatching of poultry, or in con-
nection with the ginning of cotton, or in connection with the operation
or maintenance of ditches, canals, reservoirs, or waterways used ex-
clusively for supplying and storing water for farming purposes.

(4) In handling, planting, drying, packing, packaging, proces-
sing, freezing, grading, storing, or delivering to storage or to market
or to a carrier for transportation to market, any agricultural or horti-
cultural commodity; but only if such service is performed as an in-
cident to ordinary farming operations or, in the case of fruits and
vegetables, as an incident to the preparation of such fruits or vege-
tables for market. The provisions of this paragraph shall not be
deemed to be applicable with respect to service performed in connec-
tion with commercial canning or commercial freezing or in connection
with any agricultural or horticultural commodity after its delivery
to a terminal market for distribution for consumption.

As used in this subsection, the term ‘‘farm’”’ includes stock, dairy,
poultry, fruit, fur-bearing animal, and truck farms, plantations,
ranches, nurseries, ranges, greenhouses or other similar structures used
primarily for the raising of agricultural or horticultural commodities,
and orchards.

Section 3. Benefits—(a) Payment of benefits—Twenty-four
months after the first day of the first period with respect to which
contributions are required under this act, benefits shall become pay-
able from the fund. All benefits shall be paid through employment
offices, in accordance with such regulations as the commission may
prescribe.

(b) (1) Weekly Benefit Amount.—An eligible individual’s
weekly ‘“‘benefit amount”’, shall be the amount appearing in column
B in the Benefit Table in this subsection on the line on which, in
Column A of such table, there appears the total wages for insured
work earned by such individual in that quarter of his base period in
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(2) Weekly Benefit for Unemployment.—Each eligible individual
who is unemployed in any week shall be paid with respect to such
week a benefit in an amount equal to his weekly benefit amount less
that part of the wages (if any) payable to him with respect to such
week which is in excess of two dollars.

(3) Notwithstanding any of the other provisions of this Act an
eligible individual’s weekly benefit amount and duration of benefits
for the benefit year beginning April first, nineteen hundred and forty,
and ending March thirty-first, nineteen hundred and forty-one, shall
reflect all such individual’s earned wages in insured work during the
calendar year nineteen hundred and thirty-nine without regard to any
benefits which may have been previously charged against amounts
credited to his account based on such earned wages. Effective April
first, nineteen hundred and forty, any benefit rights of individuals
shall be based solely upon the benefit year as defined in subsection
(d) of section 2.

(c) Duration of benefits—The maximum total amount of benefits
payable to any individual during any benefit year shall be determined
from the ‘‘Benefit Table’ shown in this section, but in no case shall
such maximum exceed sixteen times such individual’s weekly benefit
amount. Such determination shall be based only upon wages earned
in insured work during such individual’s base period. The Commis-
sion shall maintain a separate account for each individual who sub-
sequent to January first, nineteen hundred and thirty-seven, earns
wages in insured work. After the expiration of each calendar quarter
the Commission shall credit each individual’s account with the wages
earned by him in insured work in said calendar quarter.

Section 4. Benefit eligibility conditions—An unemployed in-
dividual shall be eligible to receive benefits with respect to any week
only if the commission finds that—

(a) He has registered for work at and thereafter has continued to
report at an employment office in accordance with such regulations
as the commission may prescribe, except that the commission may,
by regulation, waive or alter either or both of the requirements of
this sub-section as to such types of cases or situations with respect to
which it finds that compliance with such requirements would be op-
pressive, or would be inconsistent with the purpose of this act.

(b) He has made a claim for benefits in accordance with the pro-
visions of section six (a) of this act.

(c) He is able to work, and is available for work.

(d) Prior to any week for which he claims benefits, he has been
unemployed during his benefit year for a waiting period of two weeks
with respect to which he received no benefits, but during which he
was eligible for benefits in all other respects and was not disqualified
for benefits under any provision of section five of this act; provided,
however, if the claim for benefits is first filed between the first day
of February and the first day of April of any year, the waiting period
shall be one week. The waiting period need not be consecutive but
may be accumulated during the benefit year. If the benefit year ends
during consecutive weeks of unemployment for any individual, such
individual shall serve a new waiting period of two weeks before bene-
fits shall accrue in the new benefit year and be payable.

(e) He has within his base period earned wages in employment
for employers equal to not less than twenty-five times his weekly
benefit amount.

(f) Part-time workers.—

(1) As used in this sub-section the term “part-time worker’
means an individual whose normal work is in an occupation in which
the commission finds that his services are not required for the cus-
tomary scheduled full-time hours prevailing in the establishment in
which he is employed or who, owing to personal circumstances, does
not customarily work the customary scheduled full-time hours pre-
vailing in the establishment in which he is employed.

(2) The commission shall prescribe fair and reasonable general
rules, not inconsistent with general law, applicable to part-time work-
ers for determining their full-time weekly wage and the period for
earning and the amount of the total wages for employment by em-
ployers required to qualify such workers for benefits.

(¢) Seasonal workers.—

(1) As used in this section, the term ‘‘seasonal industry’”’ means
an occupation or industry in which, because of the seasonal nature
thereof it is customary to operate only during a regularly recurring
period or periods of less than forty weeks. The commission shall,
after investigation and hearing, determine, and may thereafter from
time to time re-determine, the longest seasonal period or periods
during which, by the best practice of the occupation or industry in
question, operations are conducted. Until such determination by
the commission, no occupation or industry shall be deemed seasonal.

(2) The term ‘seasonal worker’? means an individual who is
ordinarily engaged in a seasonal industry and who, during the portion
or portions of the year when such industry is not in operation is
ordinarily not engaged in any other work.

(3) The commission shall prescribe fair and reasonable. general
rules, not inconsistent with general law, applicable to seasonal workers
for determining the period for earning and the amount of the total
wages required to qualify such workers for benefits and the period
during which benefits shall be payable to them. The commission may
prescribe fair and reasonable general rules with respect to such other
matters relating to benefits for seasonal workers as the commission
finds necessary and consistent with the policy and purposes of this
act.

Section 9. Unemployment compensation fund.—There is hereby
established a special fund in the State treasury an unemployment
compensation fund. The Comptroller shall maintain within the
fund two separate accounts: (1) a clearing account, and (2) a benefit
account.

(a) All contributions, together with any interest collected there-
on, and other moneys required by this act to be paid to the unem-
ployment compensation fund and collected by the commission, and
any interest or earnings upon any moneys or property belonging to
the fund shall, immediately upon collection, be paid into the State
treasury and credited to the clearing account. Refunds payable pur-
suant to Section fourteen of this act may be paid from the clearing
account. After clearance thereof all other moneys in the clearing
account shall immediately be paid over to the Secretary of the Treas-
ury of the United States, to the credit of the unemployment trust
fund established by the Social Security Act, to be held for the State
upon the terms and conditions provided in the Social Security Act.

(b) Moneys shall be requisitioned from this State’s account in
the unemployment trust fund solely for the payment of benefits and
in accordance with regulations prescribed by the commission. The
commission shall, from time to time, requisition from the unemploy-
ment trust fund such amounts, not exceeding the amount standing
to its credit therein, as it deems necessary for the payment of benefits
for a reasonable future period. Upon receipt thereof, the same shall
be paid into the State treasury to the credit of the benefit account,
and shall be used solely to pay the benefits provided for in this act.
Any balance of moneys requisitioned from the unemployment trust
fund which remains unclaimed or unpaid in the benefit account after
the expiration of the period for which such sums were requisitioned
shall either be deducted from estimates for, and may be utilized for
the payment of, benefits during succeeding periods, or, in the dis-
cretion of the commission, shall be paid over to the Secretary of the
Treasury of the United States, as provided in subsection (a) of this
section. All benefits shall be paid through public employment offices
provided for in this act.

(c) All moneys paid into the State treasury and credited to the
unemployment compensation fund are hereby appropriated to the
commission for the purposes hereinabove set forth.

(d) All payments and disbursements from the unemployment
compensation fund shall be made by the State Treasurer upon war-
rants of the Comptroller issued upon vouchers signed by some member
of the commission designated by the commission for such purpose, or
by such other person or persons as the commission may designate for
such purpose.

(e) Notwithstanding any requirements of the foregoing sub-
sections of this section, the commission shall, within thirty days after
the close of this session of the Legislature, authorize and direct the
Secretary of the Treasury of the United States to transfer from this
State’s account in the Unemployment Trust Fund, established and
maintained pursuant to Section 904 of the Social Security Act as
amended, to the Railroad Unemployment Insurance Account, es-
tablished and maintained pursuant to Section 10 of the Railroad Un-
employment Insurance Act, an amount hereinafter referred to as the
preliminary amount; and shall, prior to thirty days after the close of
the present session of the General Assembly, authorize and direct the
Secretary of the Treasury of the United States to transfer from this
State’s account in said Unemployment Trust Fund to said Railroad
Unemployment Insurance Account an additional amount, hereinafter
referred to as the liquidating amount. The Social Security Board
shall determine both such amounts after consultation with the com-
mission and the Railroad Retirement Board. The preliminary amount
shall consist of that proportion of the balance in the Unemployment
Compensation Fund as of June 30, 1939, as the total amount of con-
tributions collected from employers (as defined by Section 1 (a) of
the Railroad Unemployment Insurance Act), and credited to the
Unemployment Compensation Fund bears to all contributions thereto-
fore collected pursuant to this Act and credited to the Unemployment
Compensation Fund. The liquidating amount shall consist of the
total amount of contributions collected from employers (as defined in
Section 1 (a) of the Railroad Unemployment Insurance Act) pursuant
to the provisions of this Act during the period July 1, 1939, to Decem-
ber 31, 1939, inclusive.

2. An emergency existing, this Act shall be in force from its
passage.