
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC1101]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                       CHAPTER 7--SOCIAL SECURITY
 
       SUBCHAPTER IX--EMPLOYMENT SECURITY ADMINISTRATIVE FINANCING
 
Sec. 1101. Employment Security Administration Account


(a) Establishment

    There is hereby established in the Unemployment Trust Fund an 
employment security administration account.

(b) Amount credited to Account; transfer of funds; adjustments; 
        repayment of internal revenue refunds

    (1) There is hereby appropriated to the Unemployment Trust Fund for 
credit to the employment security administration account, out of any 
moneys in the Treasury not otherwise appropriated, for the fiscal year 
ending June 30, 1961, and for each fiscal year thereafter, an amount 
equal to 100 per centum of the tax (including interest, penalties, and 
additions to the tax) received during the fiscal year under the Federal 
Unemployment Tax Act [26 U.S.C. 3301 et seq.] and covered into the 
Treasury.
    (2) The amount appropriated by paragraph (1) shall be transferred at 
least monthly from the general fund of the Treasury to the Unemployment 
Trust Fund and credited to the employment security administration 
account. Each such transfer shall be based on estimates made by the 
Secretary of the Treasury of the amounts received in the Treasury. 
Proper adjustments shall be made in the amounts subsequently 
transferred, to the extent prior estimates (including estimates for the 
fiscal year ending June 30, 1960) were in excess of or were less than 
the amounts required to be transferred.
    (3) The Secretary of the Treasury is directed to pay from time to 
time from the employment security administration account into the 
Treasury, as repayments to the account for refunding internal revenue 
collections, amounts equal to all refunds made after June 30, 1960, of 
amounts received as tax under the Federal Unemployment Tax Act [26 
U.S.C. 3301 et seq.] (including interest on such refunds).

(c) Administrative expenditures; necessary expenses; quarterly transfer 
        of funds; adjustments; limitation; estimate of net receipts

    (1) There are hereby authorized to be made available for expenditure 
out of the employment security administration account for the fiscal 
year ending June 30, 1971, and for each fiscal year thereafter--
        (A) such amounts (not in excess of the applicable limit provided 
    by paragraph (3) and, with respect to clause (ii), not in excess of 
    the limit provided by paragraph (4)) as the Congress may deem 
    appropriate for the purpose of--
            (i) assisting the States in the administration of their 
        unemployment compensation laws as provided in subchapter III of 
        this chapter (including administration pursuant to agreements 
        under any Federal unemployment compensation law),
            (ii) the establishment and maintenance of systems of public 
        employment offices in accordance with the Act of June 6, 1933, 
        as amended (29 U.S.C., secs. 49-49n), and
            (iii) carrying into effect section 4103 of title 38;

        (B) such amounts (not in excess of the limit provided by 
    paragraph (4) with respect to clause (iii)) as the Congress may deem 
    appropriate for the necessary expenses of the Department of Labor 
    for the performance of its functions under--
            (i) this subchapter and subchapters III and XII of this 
        chapter,
            (ii) the Federal Unemployment Tax Act [26 U.S.C. 3301 et 
        seq.],
            (iii) the provisions of the Act of June 6, 1933, as amended 
        [29 U.S.C. 49 et seq.],
            (iv) chapter 41 (except section 4103) of title 38, and
            (v) any Federal unemployment compensation law.

The term ``necessary expenses'' as used in this subparagraph (B) shall 
include the expense of reimbursing a State for salaries and other 
expenses of employees of such State temporarily assigned or detailed to 
duty with the Department of Labor and of paying such employees for 
travel expenses, transportation of household goods, and per diem in lieu 
of subsistence while away from their regular duty stations in the State, 
at rates authorized by law for civilian employees of the Federal 
Government.
    (2) The Secretary of the Treasury is directed to pay from the 
employment security administration account into the Treasury as 
miscellaneous receipts the amount estimated by him which will be 
expended during a three-month period by the Treasury Department for the 
performance of its functions under--
        (A) this subchapter and subchapters III and XII of this chapter, 
    including the expenses of banks for servicing unemployment benefit 
    payment and clearing accounts which are offset by the maintenance of 
    balances of Treasury funds with such banks,
        (B) the Federal Unemployment Tax Act [26 U.S.C. 3301 et seq.], 
    and
        (C) any Federal unemployment compensation law with respect to 
    which responsibility for administration is vested in the Secretary 
    of Labor.

If it subsequently appears that the estimates under this paragraph in 
any particular period were too high or too low, appropriate adjustments 
shall be made by the Secretary of the Treasury in future payments.
    (3)(A) For purposes of paragraph (1)(A), the limitation on the 
amount authorized to be made available for any fiscal year after June 
30, 1970, is, except as provided in subparagraph (B) and in the second 
sentence of subsection (f)(3)(A) of this section, an amount equal to 95 
percent of the amount estimated and set forth in the budget of the 
United States Government for such fiscal year as the amount by which the 
net receipts during such year under the Federal Unemployment Tax Act [26 
U.S.C. 3301 et seq.] will exceed the amount transferred under section 
1105(b) of this title during such year to the extended unemployment 
compensation account.
    (B) The limitation established by subparagraph (A) is increased by 
any unexpended amount retained in the employment security administration 
account in accordance with subsection (f)(2)(B) of this section.
    (C) Each estimate of net receipts under this paragraph shall be 
based upon a tax rate of 0.6 percent.
    (4) For purposes of paragraphs (1)(A)(ii) and (1)(B)(iii) the amount 
authorized to be made available out of the employment security 
administration account for any fiscal year after June 30, 1972, shall 
reflect the proportion of the total cost of administering the system of 
public employment offices in accordance with the Act of June 6, 1933, as 
amended [29 U.S.C. 49 et seq.], and of the necessary expenses of the 
Department of Labor for the performance of its functions under the 
provisions of such Act, as the President determines is an appropriate 
charge to the employment security administration account, and reflects 
in his annual budget for such year. The President's determination, after 
consultation with the Secretary, shall take into account such factors as 
the relationship between employment subject to State laws and the total 
labor force in the United States, the number of claimants and the number 
of job applicants, and such other factors as he finds relevant.
    (5)(A) There are authorized to be appropriated out of the employment 
security administration account to carry out program integrity 
activities, in addition to any amounts available under paragraph 
(1)(A)(i)--
        (i) $89,000,000 for fiscal year 1998;
        (ii) $91,000,000 for fiscal year 1999;
        (iii) $93,000,000 \1\ fiscal year 2000;
---------------------------------------------------------------------------
    \1\ So in original. Probably should be followed by ``for''.
---------------------------------------------------------------------------
        (iv) $96,000,000 for fiscal year 2001; and
        (v) $98,000,000 for fiscal year 2002.

    (B) In any fiscal year in which a State receives funds appropriated 
pursuant to this paragraph, the State shall expend a proportion of the 
funds appropriated pursuant to paragraph (1)(A)(i) to carry out program 
integrity activities that is not less than the proportion of the funds 
appropriated under such paragraph that was expended by the State to 
carry out program integrity activities in fiscal year 1997.
    (C) For purposes of this paragraph, the term ``program integrity 
activities'' means initial claims review activities, eligibility review 
activities, benefit payments control activities, and employer liability 
auditing activities.

(d) Additional tax attributable to reduced credits; transfer of funds

    (1) The Secretary of the Treasury is directed to transfer from the 
employment security administration account--
        (A) To the Federal unemployment account, an amount equal to the 
    amount by which--
            (i) 100 per centum of the additional tax received under the 
        Federal Unemployment Tax Act [26 U.S.C. 3301 et seq.] with 
        respect to any State by reason of the reduced credits provisions 
        of section 3302(c)(3) of such Act [26 U.S.C. 3302(c)(3)] and 
        covered into the Treasury for the repayment of advances made to 
        the State under section 1321 of this title, exceeds
            (ii) the amount transferred to the account of such State 
        pursuant to subparagraph (B) of this paragraph.

    Any amount transferred pursuant to this subparagraph shall be 
    credited against, and shall operate to reduce, that balance of 
    advances, made under section 1321 of this title to the State, with 
    respect to which employers paid such additional tax.
        (B) To the account (in the Unemployment Trust Fund) of the State 
    with respect to which employers paid such additional tax, an amount 
    equal to the amount by which such additional tax received and 
    covered into the Treasury exceeds that balance of advances, made 
    under section 1321 of this title to the State, with respect to which 
    employers paid such additional tax.

    (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.

(e) Revolving fund; appropriations; advances to Account; repayment; 
        interest

    (1) There is hereby established in the Treasury a revolving fund 
which shall be available to make the advances authorized by this 
subsection. There are hereby authorized to be appropriated, without 
fiscal year limitation, to such revolving fund such amounts as may be 
necessary for the purposes of this section.
    (2) The Secretary of the Treasury is directed to advance from time 
to time from the revolving fund to the employment security 
administration account such amounts as may be necessary for the purposes 
of this section. If the net balance in the employment security 
administration account as of the beginning of any fiscal year equals 40 
percent of the amount of the total appropriation by the Congress out of 
the employment security administration account for the preceding fiscal 
year, no advance may be made under this subsection during such fiscal 
year.
    (3) Advances to the employment security administration account made 
under this subsection shall bear interest until repaid at a rate equal 
to the average rate of interest (computed as of the end of the calendar 
month next preceding the date of such advance) borne by all interest-
bearing obligations of the United States then forming a part of the 
public debt; except that where such average rate is not a multiple of 
one-eighth of 1 per centum, the rate of interest shall be the multiple 
of one-eighth of 1 per centum next lower than such average rate.
    (4) Advances to the employment security administration account made 
under this subsection, plus interest accrued thereon, shall be repaid by 
the transfer from time to time, from the employment security 
administration account to the revolving fund, of such amounts as the 
Secretary of the Treasury, in consultation with the Secretary of Labor, 
determines to be available in the employment security administration 
account for such repayment. Any amount transferred as a repayment under 
this paragraph shall be credited against, and shall operate to reduce, 
any balance of advances (plus accrued interest) repayable under this 
subsection.

(f) Determination of excess in Account; limitation on amount to be 
        retained; use of balance in Account during certain fiscal years; 
        net balance

    (1) The Secretary of the Treasury shall determine as of the close of 
each fiscal year (beginning with the fiscal year ending June 30, 1961) 
the excess in the employment security administration account.
    (2) The excess in the employment security administration account as 
of the close of any fiscal year is the amount by which the net balance 
in such account as of such time (after the application of section 
1102(b) of this title and paragraph (3)(C) of this subsection) exceeds 
the net balance in the employment security administration account as of 
the beginning of that fiscal year (including the fiscal year for which 
the excess is being computed) for which the net balance was higher than 
as of the beginning of any other such fiscal year.
    (3)(A) The excess determined as provided in paragraph (2) as of the 
close of any fiscal year after June 30, 1972, shall be retained (as of 
the beginning of the succeeding fiscal year) in the employment security 
administration account until the amount in such account is equal to 40 
percent of the amount of the total appropriation by the Congress out of 
the employment security administration account for the fiscal year for 
which the excess is determined. Three-eighths of the amount in the 
employment security administration account as of the beginning of any 
fiscal year after June 30, 1972, or $150 million, whichever is the 
lesser, is authorized to be made available for such fiscal year pursuant 
to subsection (c)(1) of this section for additional costs of 
administration due to an increase in the rate of insured unemployment 
for a calendar quarter of at least 15 percent over the rate of insured 
unemployment for the corresponding calendar quarter in the immediately 
preceding year.
    (B) If the entire amount of the excess determined as provided in 
paragraph (2) as of the close of any fiscal year after June 30, 1972, is 
not retained in the employment security administration account, there 
shall be transferred (as of the beginning of the succeeding fiscal year) 
to the extended unemployment compensation account the balance of such 
excess or so much thereof as is required to increase the amount in the 
extended unemployment compensation account to the limit provided in 
section 1105(b)(2) of this title.
    (C) If as of the close of any fiscal year after June 30, 1972, the 
amount in the extended unemployment compensation account exceeds the 
limit provided in section 1105(b)(2) of this title, such excess shall be 
transferred to the employment security administration account as of the 
close of such fiscal year.
    (4) For the purposes of this section, the net balance in the 
employment security administration account as of any time is the amount 
in such account as of such time reduced by the sum of--
        (A) the amounts then subject to transfer pursuant to subsection 
    (d) of this section, and
        (B) the balance of advances (plus interest accrued thereon) then 
    repayable to the revolving fund established by subsection (e) of 
    this section.

The net balance in the employment security administration account as of 
the beginning of any fiscal year shall be determined after the 
disposition of the excess in such account as of the close of the 
preceding fiscal year.

(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.

                  Section Referred to in Other Sections

    This section is referred to in sections 501, 1102, 1103, 1105, 1110, 
1321, 1323 of this title; title 26 section 3302.
