42 U.S.C. § 1101 — Employment security administration ac-

Page 2512 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 1013 ance benefit), but only if a similar payment was received by the individual from the same (or a related) source during the 12-month pe- riod preceding the month in which the indi- vidual files an application for benefits under this subchapter. (Aug. 14, 1935, ch. 531, title VIII, § 812, as added Pub. L. 106–169, title II, § 251(a), Dec. 14, 1999, 113 Stat. 1853.) Editorial Notes REFERENCES IN TEXT Section 212(b) of Public Law 93–66, referred to in pars. (3) and (4), is section 212(b) of Pub. L. 93–66, title II, July 9, 1973, 87 Stat. 155, which is set out as a note under section 1382 of this title. § 1013. Appropriations There are hereby appropriated for fiscal year 2000 and subsequent fiscal years, out of any funds in the Treasury not otherwise appro- priated, such sums as may be necessary to carry out this subchapter. (Aug. 14, 1935, ch. 531, title VIII, § 813, as added Pub. L. 106–169, title II, § 251(a), Dec. 14, 1999, 113 Stat. 1854.) SUBCHAPTER IX—EMPLOYMENT SECURITY ADMINISTRATIVE FINANCING Editorial Notes CODIFICATION 1954—Act Aug. 5, 1954, ch. 657, § 2, 68 Stat. 668, in amending subchapter generally substituted subchapter heading ‘‘EMPLOYMENT SECURITY ADMINISTRA- TIVE FINANCING’’ for ‘‘TAX ON EMPLOYMENT OF EIGHT OR MORE’’. PRIOR LAW; TAX ON EMPLOYERS OF EIGHT OR MORE Former subchapter IX, sections 1101–1103, 1105–1110, act Aug. 14, 1935, ch. 531, title IX, §§ 901–903, 905–910, 49 Stat. 639–644, related to taxes on employers of eight or more. Section 4 of act Feb. 10, 1939, ch. 2, 53 Stat. 1, which act enacted Title 26, Internal Revenue Code of 1939, provided that all laws and parts of laws codified into the I.R.C. 1939, to the extent that they related ex- clusively to internal revenue laws, were repealed. Pro- visions of I.R.C. 1939 were generally repealed by section 7851 of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). See, also, section 7807 of said Title 26, I.R.C. 1954, respecting rules in effect upon enactment of I.R.C. 1954. The I.R.C. 1954 was redesig- nated I.R.C. 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. Said prior law sections were formerly and are now covered by certain sections in Title 26, I.R.C. 1939 and I.R.C. 1986, respectively, as follows: Former sections I.R.C. 1939 I.R.C. 1986 1101 .................... 1600 ..................... 3301. 1102 .................... 1601(a) ................. 3302. 1103 .................... 1603 ..................... 3304. 1105 .................... 1604, 1605, 1610 ..... 3501, 6011(a), 6065, 6071, 6081(a), 6091(b)(1), (2), 6106, 6152(a)(3), (b), 6161(a)(1), 6313, 6601(a), (f)(1). 1106 .................... 1606 ..................... 3305. 1107 (as amended act June 25, 1938, ch. 680, § 13(a), 52 Stat. 1110). 1607 ..................... 3306, 7701(a)(1). 1108 .................... 1609 ..................... 7805(a), (c). 1109 .................... 1601(b), (c) .......... 3302. 1110 .................... 1602 ..................... 3303. Statutory Notes and Related Subsidiaries REPAIR OF 1938 HURRICANE DAMAGE Act Aug. 11, 1939, ch. 719, § 1, 53 Stat. 1420, provided that no special security taxes should be collected for work done prior to Jan. 1, 1940, in cleaning up debris and damage caused by the 1938 hurricane. CREDITS AGAINST SOCIAL SECURITY TAX Act Aug. 10, 1939, ch. 666, title IX, § 902(a)–(d), (h), 53 Stat. 1399, provided for a credit against the social secu- rity tax of certain contributions made with respect to employment during calendar years 1936, 1937, or 1938. Said act Aug. 10, 1939, was affected by act Sept. 20, 1941, ch. 412, title VII, § 701(c), 55 Stat. 728. Act May 28, 1938, ch. 289, § 810, 52 Stat. 576, related to credits against Social Security Tax for 1936. It was af- fected by act Sept. 20, 1941, ch. 412, title VII, § 701(c), 55 Stat. 728, relating to credit against Federal unemploy- ment taxes. § 1101. Employment security administration ac- count (a) Establishment There is hereby established in the Unemploy- ment Trust Fund an employment security ad- ministration account. (b) Amount credited to Account; transfer of funds; adjustments; repayment of internal revenue refunds (1) There is hereby appropriated to the Unem- ployment Trust Fund for credit to the employ- ment security administration account, out of any moneys in the Treasury not otherwise ap- propriated, for the fiscal year ending June 30, 1961, and for each fiscal year thereafter, an amount equal to 100 per centum of the tax (in- cluding 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 Unemploy- ment Trust Fund and credited to the employ- ment 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 (in- cluding 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 Treas- ury, 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 Unemploy- ment Tax Act [26 U.S.C. 3301 et seq.] (including interest on such refunds). (c) Administrative expenditures; necessary ex- penses; quarterly transfer of funds; adjust- ments; 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— Page 2513 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 1101 1 So in original. Probably should be followed by ‘‘for’’. (A) such amounts (not in excess of the appli- cable 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 administra- tion of their unemployment compensation laws as provided in subchapter III (including administration pursuant to agreements under any Federal unemployment compensa- tion law), (ii) the establishment and maintenance of systems of public employment offices in ac- cordance 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 appro- priate for the necessary expenses of the De- partment 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 compensa- tion law. The term ‘‘necessary expenses’’ as used in this subparagraph (B) shall include the expense of re- imbursing a State for salaries and other ex- penses of employees of such State temporarily assigned or detailed to duty with the Depart- ment 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 adminis- tration account into the Treasury as miscella- neous receipts the amount estimated by him which will be expended during a three-month pe- riod by the Treasury Department for the per- formance 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 off- set by the maintenance of balances of Treas- ury funds with such banks, (B) the Federal Unemployment Tax Act [26 U.S.C. 3301 et seq.], and (C) any Federal unemployment compensa- tion 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 adjust- ments 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), an amount equal to 95 percent of the amount esti- mated 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 subpara- graph (A) is increased by any unexpended amount retained in the employment security ad- ministration account in accordance with sub- section (f)(2)(B). (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 ad- ministration 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 Presi- dent 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 consulta- tion with the Secretary, shall take into account such factors as the relationship between em- ployment 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 activi- ties, 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; (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 appro- priated under such paragraph that was expended by the State to carry out program integrity ac- tivities in fiscal year 1997. (C) For purposes of this paragraph, the term ‘‘program integrity activities’’ means initial claims review activities, eligibility review ac- tivities, benefit payments control activities, and employer liability auditing activities. Page 2514 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 1101 (d) Additional tax attributable to reduced cred- its; transfer of funds (1) The Secretary of the Treasury is directed to transfer from the employment security ad- ministration account— (A) To the Federal unemployment account, an amount equal to the amount by which— (i) 100 per centum of the additional tax re- ceived 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 sub- paragraph 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). (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 sub- section. There are hereby authorized to be ap- propriated, 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 ac- count as of the beginning of any fiscal year equals 40 percent of the amount of the total ap- propriation by the Congress out of the employ- ment 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 ad- ministration account made under this sub- section 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 pre- ceding the date of such advance) borne by all in- terest-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 cen- tum next lower than such average rate. (4) Advances to the employment security ad- ministration account made under this sub- section, plus interest accrued thereon, shall be repaid by the transfer from time to time, from the employment security administration ac- count 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 adminis- tration 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 sub- section. (f) Determination of excess in Account; limita- tion on amount to be retained; use of balance in Account during certain fiscal years; net balance (1) The Secretary of the Treasury shall deter- mine as of the close of each fiscal year (begin- ning with the fiscal year ending June 30, 1961) the excess in the employment security adminis- tration account. (2) The excess in the employment security ad- ministration account as of the close of any fis- cal year is the amount by which the net balance in such account as of such time (after the appli- cation of section 1102(b) of this title and para- graph (3)(C) of this subsection) exceeds the net balance in the employment security administra- tion account as of the beginning of that fiscal year (including the fiscal year for which the ex- cess is being computed) for which the net bal- ance 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 admin- istration account as of the beginning of any fis- cal year after June 30, 1972, or $150 million, whichever is the lesser, is authorized to be made available for such fiscal year pursuant to sub- section (c)(1) for additional costs of administra- tion due to an increase in the rate of insured un- employment 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 deter- mined as provided in paragraph (2) as of the close of any fiscal year after June 30, 1972, is not retained in the employment security adminis- tration account, there shall be transferred (as of the beginning of the succeeding fiscal year) to the extended unemployment compensation ac- count the balance of such excess or so much thereof as is required to increase the amount in the extended unemployment compensation ac- Page 2515 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 1101 count 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 unem- ployment compensation account exceeds the limit provided in section 1105(b)(2) of this title, such excess shall be transferred to the employ- ment 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 administra- tion 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), and (B) the balance of advances (plus interest ac- crued thereon) then repayable to the revolving fund established by subsection (e). The net balance in the employment security ad- ministration account as of the beginning of any fiscal year shall be determined after the disposi- tion of the excess in such account as of the close of the preceding fiscal year. (Aug. 14, 1935, ch. 531, title IX, § 901, as added Aug. 5, 1954, ch. 657, § 2, 68 Stat. 668; amended Pub. L. 86–778, title V, § 521, Sept. 13, 1960, 74 Stat. 970; Pub. L. 87–31, § 7, May 8, 1961, 75 Stat. 78; Pub. L. 88–31, § 1, May 29, 1963, 77 Stat. 51; Pub. L. 91–53, § 3, Aug. 7, 1969, 83 Stat. 93; Pub. L. 91–373, title III, § 303, Aug. 10, 1970, 84 Stat. 713; Pub. L. 94–273, § 39, Apr. 21, 1976, 90 Stat. 381; Pub. L. 94–566, title II, § 211(e)(1) [(c)(1)], Oct. 20, 1976, 90 Stat. 2676; Pub. L. 97–248, title II, § 271(b)(2)(A), (c)(3)(D), Sept. 3, 1982, 96 Stat. 554, 555; Pub. L. 98–369, div. B, title VI, § 2663(d)(1), (2), July 18, 1984, 98 Stat. 1167; Pub. L. 100–203, title IX, § 9154(a), (c)(2), Dec. 22, 1987, 101 Stat. 1330–326; Pub. L. 102–83, § 5(c)(2), Aug. 6, 1991, 105 Stat. 406; Pub. L. 102–318, title V, § 531(d)(1), (2), July 3, 1992, 106 Stat. 316, 317; Pub. L. 105–33, title V, § 5408, Aug. 5, 1997, 111 Stat. 605.) Editorial Notes 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, §§ 3301 to 3311, 68A Stat. 439, which is classified generally to chapter 23 (§ 3301 et seq.) of Title 26, Internal Revenue Code. For complete classification of this Act to the Code, see sec- tion 3311 of Title 26 and Tables. Act of June 6, 1933, as amended (29 U.S.C. 49–49n), re- ferred to in subsec. (c)(1)(A)(ii), (B)(iii), and (4), prob- ably means act June 6, 1933, ch. 49, 48 Stat. 113, known as the Wagner-Peyser Act, which is classified generally to chapter 4B (§ 49 et seq.) of Title 29, Labor. Sections 49m and 49n were not part of act June 6, 1933. For com- plete classification of this Act to the Code, see Short Title note set out under section 49 of Title 29 and Ta- bles. PRIOR PROVISIONS A prior section 1101, act Aug. 14, 1935, ch. 531, title IX, § 901, 49 Stat. 639, related to imposition of tax. For fur- ther 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, § 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 re- spect 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 para- graph (1) of subsection (c) of this section.’’ Subsec. (g). Pub. L. 102–318, § 531(d)(2), struck out sub- sec. (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 re- ceived under section 3301(1) of the Federal Unemploy- ment 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 cal- endar years.’’ 1991—Subsec. (c)(1)(A)(iii), (B)(iv). Pub. L. 102–83 sub- stituted reference to section 4103 of title 38 for ref- erence to section 2003 of title 38. 1987—Subsec. (c)(3)(C). Pub. L. 100–203, § 9154(c)(2), sub- stituted ‘‘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 Unem- ployment 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, § 9154(a), added subsec. (g). 1984—Subsec. (c). Pub. L. 98–369, § 2663(d)(1), realigned margins of subsec. (c). Subsec. (f). Pub. L. 98–369, § 2663(d)(2), realigned mar- gins of par. (3). 1982—Subsec. (c)(3)(C). Pub. L. 97–248, § 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, § 271(b)(2)(A), sub- stituted ‘‘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 sec- tion 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, § 303(a)(1), sub- stituted ‘‘fiscal year ending June 30, 1971’’ for ‘‘fiscal year ending June 30, 1964’’, inserted reference to par. (4), struck out reference to the Temporary Unemploy- ment Compensation Act of 1958, as amended, and sub- stituted ‘‘section 2003 of title 38’’ for ‘‘section 2012 of title 38’’. Subsec. (c)(2). Pub. L. 91–373, § 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, § 303(a)(3), changed the ceiling on the amount in the employment security ad- ministration 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, § 303(a)(4), added par. (4). Subsec. (d). Pub. L. 91–373, § 303(b), struck out ref- erence to section 3302(c)(2) of the Federal Unemploy- Page 2516 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 1102 ment 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, redes- ignated 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 rea- son of the reduced credit provisions of section 1400c of this title. Subsec. (e)(2). Pub. L. 91–373, § 303(c), substituted ‘‘equals 40 percent of the amount of the total appro- priation by the Congress out of the employment secu- rity administration account of the preceding fiscal year’’ for ‘‘is $250,000,000’’. Subsec. (f)(2)(A). Pub. L. 91–373, § 303(d)(1), inserted reference to par. (3)(C) of this subsection. Subsec. (f)(3). Pub. L. 91–373, § 303(d)(2), revised provi- sions for the distribution of any excess in the employ- ment security administration account at the end of any fiscal year after June 30, 1972. 1969—Subsec. (c)(3). Pub. L. 91–53, § 3(a), struck out subpar. (A) provisions limiting expenditures for fiscal year ending June 30, 1964, to 95 percent of amount esti- mated by the Secretary of Treasury as the net receipts during such fiscal year under the Federal Unemploy- ment 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 em- ployment security administration account in accord- ance 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) with- in 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, § 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 ex- cess 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 provi- sion 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, pro- viding 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 em- ployment 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 pro- visions 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). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1987 AMENDMENT Pub. L. 100–203, title IX, § 9154(d), Dec. 22, 1987, 101 Stat. 1330–326, 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 ap- plicable 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 Pub. L. 94–566, title II, § 211(d)(3), Oct. 20, 1976, 90 Stat. 2677, provided that: ‘‘The amendments made by sub- section (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 Pub. L. 91–373, title III, § 303(a), Aug. 10, 1970, 84 Stat. 713, provided that the amendment made by that section is effective with respect to fiscal years after June 30, 1970. Pub. L. 91–373, title III, § 303(c), Aug. 10, 1970, 84 Stat. 715, provided that the amendment made by that section is effective July 1, 1972. Pub. L. 91–373, title III, § 303(d), Aug. 10, 1970, 84 Stat. 715, provided that the amendment made by that section is effective with respect to fiscal years after June 30, 1972. EFFECTIVE DATE OF 1969 AMENDMENT Pub. L. 91–53, § 4(b), Aug. 7, 1969, 83 Stat. 93, 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 Pub. L. 88–31, § 4, May 29, 1963, 77 Stat. 52, provided that notwithstanding subsec. (c)(1)(A) of this section, the limitation on the amount authorized to be avail- able for the fiscal year ending June 30, 1963, for the pur- poses specified in subsec. (c)(1)(A), was increased to $407,148,000. Pub. L. 87–582, title I, § 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, § 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 avail- able 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, respec- tively. § 1102. Transfers between Federal unemployment account and employment security adminis- tration account (a) Determination of excess; amount transferred Whenever the Secretary of the Treasury deter- mines pursuant to section 1101(f) of this title that there is an excess in the employment secu-