Annual edition
Subsec. (a)(1)(B)(vi). Pub. L. 101–322 inserted “the National Railroad Passenger Corporation and” after “the contribution of”.
Source credit
Pub. L. 101–322, § 8(a), July 6, 1990, 104 Stat. 297.
Nov 10, 1988 – Jul 6, 1990
Amended · full text not held
Subsec. (a). Pub. L. 100–647, § 7102(a), added subsec. (a) and struck out former subsec. (a) which consisted of two undesignated pars.
Source credit
Pub. L. 100–647, title VII, §§ 7102(a)–(d), 7103(a), Nov. 10, 1988, 102 Stat. 3759–3770
Aug 12, 1983 – Nov 10, 1988
Amended · full text not held
Subsec. (a). Pub. L. 98–79, § 503(a)(1), amended provisions preceding table generally. Prior to amendment, such provisions read as follows: “Every employer shall pay a contribution, with respect to having employees in his service, equal to the percentage determined as set forth below of so much of the compensation as is not in excess of $300 for any calendar month paid by him to any employee for services rendered to him after June 30, 1939, and before July 1, 1954, and is not in excess of $350 for any calendar month paid by him to any employee for services rendered to him after June 30, 1954, and before June 1, 1959, and is not in excess of $400 for any calendar month paid by him to any employee for services rendered to him after May 31, 1959: Provided, however , That if compensation is paid to an employee by more than one employer with respect to any such calendar month, the contributions required by this subsection shall apply to not more than $300 for any month before July 1, 1954, and to not more than $350 for any month after June 30, 1954, and before June 1, 1959, and to not more than $400 for any month after May 31, 1959, of the aggregate compensation paid to said employee by all said employers with respect to such calendar month, and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that proportion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him after December 31, 1946, to the employee for services during any calendar month after 1946 bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than $300 if such month is before July 1, 1954, or less than $350 if such month is after June 30, 1954, and before June 1, 1959, or less than $400 if such month is after May 31, 1959, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional contribution as the compensation paid by such employer after December 31, 1946, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month:
Source credit
Pub. L. 98–76, title V, § 503(a), Aug. 12, 1983, 97 Stat. 440
Aug 13, 1981 – Aug 12, 1983
Amended · full text not held
Subsec. (f). Pub. L. 97–35 substituted “equals 0.5 per centum” for “equals 0.25 per centum”.
Source credit
Pub. L. 97–35, title XI, § 1128(b), Aug. 13, 1981, 95 Stat. 641
Aug 9, 1975 – Aug 13, 1981
Amended · full text not held
Subsec. (a). Pub. L. 94–92, § 1(g), substituted table reading:
Source credit
Pub. L. 94–92, title I, § 1(g), (h), Aug. 9, 1975, 89 Stat. 463
Oct 30, 1966 – Aug 9, 1975
Amended · full text not held
Subsec. (a). Pub. L. 89–700, § 301(i), (ii), substituted “before June 1, 1959” for “before the calendar month next following the month in which this Act was amended in 1959”, and “after May 31, 1959” for “after the month in which this Act was so amended”.
Source credit
Pub. L. 89–700, title II, § 204, title III, § 301(i), (ii), Oct. 30, 1966, 80 Stat. 1087, 1088
Oct 5, 1963 – Oct 30, 1966
Amended · full text not held
Subsec. (a). Pub. L. 88–133, § 303(a), increased contribution rate in table from 3¾ to 4 percent when balance to credit of railroad unemployment insurance account as of close of business on Sept. 30 of any year is less than $300,000,000.
Source credit
Pub. L. 88–133, title III, §§ 303(a), 304, Oct. 5, 1963, 77 Stat. 222, 223
May 19, 1959 – Oct 5, 1963
Amended · full text not held
Subsec. (a). Pub. L. 86–28, § 306, increased earnings base from $350 to $400 per month for months after May 1959 for purposes of unemployment insurance contributions, and contribution rates with respect to compensation paid after May 1959 by 1 percent for each of the categories over $300,000,000, by 1¼ percent when the balance was $250,000,000 or more but less than $300,000,000, and by ¾ of 1 percent where the balance was less than $250,000,000.
Source credit
Pub. L. 86–28, pt. III, §§ 306, 307, May 19, 1959, 73 Stat. 32
Sep 6, 1958 – May 19, 1959
Amended · full text not held
Subsec. (a). Pub. L. 85–927 inserted provision deeming balance to credit of fund a part of balance to credit of account.
Source credit
Pub. L. 85–927, pt. II, § 203, Sept. 6, 1958, 72 Stat. 1782
Aug 31, 1954 – Sep 6, 1958
Amended · full text not held
Subsecs. (a), (b). Act Aug. 31, 1954, increased earnings base from $300 to $350 per month after June 30, 1954 for purposes of unemployment insurance contributions.
Source credit
Aug. 31, 1954, ch. 1164, pt. III, §§ 305, 306, 68 Stat. 1042
Jun 23, 1948 – Aug 31, 1954
Amended · full text not held
Subsec. (a). Act June 23, 1948, §§ 4, 5(a), substituted for flat 3 percent contribution rate a sliding scale under which tax rate is automatically adjusted in accordance with amount of reserves in unemployment insurance account as of close of business on Sept. 30 of each year.
Source credit
June 23, 1948, ch. 608, §§ 4, 5(a), 6, 62 Stat. 577, 578
Jul 31, 1946 – Jun 23, 1948
Amended · full text not held
Subsec. (a). Act July 31, 1946, § 318(a), changed basis of contributions from compensation payable during a month to compensation paid during the month and inserted provisions relating to proration of contributions where one of the employers is a railway labor organization.
Source credit
July 31, 1946, ch. 709, § 318, 60 Stat. 739
Jun 25, 1938 – Jul 31, 1946
Enacted · full text not held
Source credit
June 25, 1938, ch. 680, § 8, 52 Stat. 1102
Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1990; earlier amendments are recorded by date and act, without pre-1994 full text.
