45 U.S.C. § 356 — Returns of compensation; conclusiveness;

Page 121 TITLE 45—RAILROADS § 356 initial determination on the claim. When the Board ini- tially determines to pay benefits to a claimant under this chapter, the Board shall provide notice of such de- termination to the claimant’s base-year employer or employers.’’ Subsec. (c)(1). Pub. L. 100–647, § 7401(b)(1), (2), inserted ‘‘(1)’’ after ‘‘(c)’’ and inserted at end ‘‘In any such case the Board or the person or reviewing body so estab- lished or assigned shall, by publication or otherwise, notify all parties properly interested of their right to participate in the hearing and of the time and place of the hearing.’’ Subsec. (c)(2). Pub. L. 100–647, § 7104(b)(3), inserted ‘‘(2)’’ before ‘‘Any claimant whose claim’’. Subsec. (c)(3). Pub. L. 100–647, § 7104(b)(4), added par. (3). Subsec. (c)(4). Pub. L. 100–647, § 7104(b)(5), inserted ‘‘(4)’’ before ‘‘In any case in which’’. Subsec. (c)(5). Pub. L. 100–647, § 7104(b)(6), (7), inserted ‘‘(5)’’ before ‘‘Final decision of the Board’’ and sub- stituted ‘‘preceding three paragraphs’’ for ‘‘preceding two paragraphs’’. Subsec. (c)(6). Pub. L. 100–647, § 7104(b)(8), added par. (6). Subsec. (c)(7). Pub. L. 100–647, § 7104(b)(9), inserted ‘‘(7)’’ before ‘‘Any issue determinable’’. Subsec. (f). Pub. L. 100–647, § 7104(c), inserted ‘‘or any base-year employer of the claimant,’’ after ‘‘member,’’ and inserted after second sentence ‘‘A copy of such pe- tition also shall forthwith be served upon any other properly interested party, and such party shall be a party to the review proceeding.’’ 1984—Subsec. (f). Pub. L. 98–620 struck out provision requiring court to give precedence in adjudication of petition over all other civil cases not otherwise enti- tled by law to precedence. 1981—Subsec. (f). Pub. L. 97–35 substituted ‘‘Within thirty days’’ for ‘‘Within fifteen days’’. 1958—Subsec. (f). Pub. L. 85–791, in fourth sentence, struck out ‘‘certify and’’ after ‘‘shall’’ and ‘‘a tran- script of’’ after ‘‘filed’’, and inserted ‘‘as provided in section 2112 of title 28’’; in fifth sentence, substituted ‘‘the filing of such petition’’ for ‘‘such filing’’; in sixth sentence, struck out ‘‘upon the pleadings and tran- script of the record,’’ after ‘‘enter’’; and in eighth sen- tence struck out ‘‘a transcript of’’ before ‘‘the addi- tional record’’. 1946—Subsec. (c). Act July 31, 1946, § 311, struck out provisions for district boards, placing their functions in referees or such other reviewing bodies as Board may establish; changed third par. to allow Board to deter- mine if a person or company is covered by this chapter regardless of whether or not benefit claims are pending; and added last par. Subsec. (d). Act July 31, 1946, § 312, changed references to district boards to refer to reviewing bodies. Subsec. (e). Act July 31, 1946, § 313, struck out provi- sions restricting subsection to proceedings on a claim for benefits. Subsec. (f). Act July 31, 1946, § 314, changed first sen- tence to provide for review by circuit courts of appeals instead of district courts. Subsec. (g). Act July 31, 1946, § 315, inserted reference to determination of any other matter pursuant to sub- sec. (c) of this section. Subsec. (i). Act July 31, 1946, § 316, extended provi- sions to other properly interested persons besides a claimant. 1940—Subsec. (c). Act Oct. 10, 1940, substituted provi- sions relating to a fair hearing for each qualified em- ployee for provisions relating to a fair hearing for each claimant, and added paragraphs relating to review for claimants denied benefits on basis of not being a quali- fied employee or awarded benefits at an improper rate, payment of benefits to employees of noncomplying em- ployers, and final decisions of Board. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–647, title VII, § 7104(f), Nov. 10, 1988, 102 Stat. 3772, provided that: ‘‘The amendments made by this section [amending this section and section 362 of this title] shall take effect on January 1, 1990.’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as a note under section 1657 of Title 28, Judici- ary and Judicial Procedure. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–35 effective Oct. 1, 1981, and applicable only with respect to annuities awarded on or after that date, see section 1129 of Pub. L. 97–35, set out as a note under section 231 of this title. EFFECTIVE DATE OF 1946 AMENDMENT Amendment by act July 31, 1946, effective July 31, 1946, see section 401 of act July 31, 1946. EFFECTIVE DATE OF 1940 AMENDMENT For effective date of amendment by act Oct. 10, 1940, see section 1 of act Oct. 10, 1940, set out as a note under section 351 of this title. § 355a. Acceptance of claims for benefits Whenever there is duly tendered to the Board, by any person, any claim for unemployment compensation pursuant to the Railroad Unem- ployment Insurance Act [45 U.S.C. 351 et seq.], such claim shall be accepted by the Board with- out delay and appropriate administrative action for the allowance or disallowance of such claim shall be taken by the Board at the earliest prac- ticable time. (June 29, 1956, ch. 477, title V, § 501, 70 Stat. 437.) Editorial Notes REFERENCES IN TEXT The Railroad Unemployment Insurance Act, referred to in text, is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to this chapter. For com- plete classification of this Act to the Code, see section 367 of this title and Tables. CODIFICATION Section was enacted as part of act June 29, 1956, popu- larly known as the Departments of Labor, and Health, Education, and Welfare, Appropriation Act, 1957, and not as a part of the Railroad Unemployment Insurance Act which comprises this chapter. PRIOR PROVISIONS Similar provisions were contained in the following prior appropriation act: Aug. 1, 1955, ch. 437, title V, § 501, 69 Stat. 411. § 356. Returns of compensation; conclusiveness; failure to make Employers shall file with the Board, in such manner and at such times as the Board by regu- lations may prescribe, returns of compensation of employees, and, if the Board shall so require, shall distribute to employees annual statements of compensation: Provided, That no returns shall be required of employers which would duplicate information contained in similar returns re- quired under any other Act of Congress adminis- tered by the Board. The Board’s record of the compensation so returned shall, for the purpose of determining eligibility for and the amount of benefits, be conclusive as to the amount of com- pensation paid to an employee during the period Page 122 TITLE 45—RAILROADS § 357 covered by the return, and the fact that the Board’s records show that no return was made of the compensation claimed to have been paid to an employee during a particular period shall, for the purposes of determining eligibility for and the amount of benefits, be taken as conclusive that no compensation was paid to such em- ployee during that period, unless the error in the amount of compensation in the one case, or failure to make or record return of the com- pensation in the other case, is called to the at- tention of the Board within eighteen months after the date on which the last return covering any portion of the calendar year which includes such period is required to have been made. (June 25, 1938, ch. 680, § 6, 52 Stat. 1101; June 20, 1939, ch. 227, § 12, 53 Stat. 847; Oct. 10, 1940, ch. 842, § 21, 54 Stat. 1099; July 31, 1946, ch. 709, § 317, 60 Stat. 739; Pub. L. 89–700, title II, § 203, Oct. 30, 1966, 80 Stat. 1087.) Editorial Notes AMENDMENTS 1966—Pub. L. 89–700 struck out provisions which re- quired returns of compensation of employees to be under oath. 1946—Act July 31, 1946, changed references to com- pensation earned by an employee to refer to compensa- tion paid to an employee. 1940—Act Oct. 10, 1940, inserted provisions relating to conclusiveness of returns for purpose of determining eligibility for and amount of benefits, and struck out requirements that returns relate to monthly compensa- tion and that distributed statements of compensation be prepared by Board. 1939—Act June 20, 1939, struck out requirement that return shall be in form required by Board, inserted pro- viso relating to return containing duplicative informa- tion, and substituted provisions relating to conclusive- ness of returns not questioned within eighteen months after last return is filed, for provisions relating to con- clusiveness of returns not questioned within four years after last date on which return was required to be made. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1946 AMENDMENT Amendment by act July 31, 1946, effective July 31, 1946, see section 401 of act July 31, 1946. EFFECTIVE DATE OF 1940 AMENDMENT For effective date of amendment by act Oct. 10, 1940, see section 1 of act Oct. 10, 1940, set out as a note under section 351 of this title. § 357. Free transportation It shall not be unlawful for carriers to furnish free transportation to employees qualified for benefits or serving waiting periods under this chapter. (June 25, 1938, ch. 680, § 7, 52 Stat. 1102.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in text, was in the original ‘‘this Act’’, meaning act June 25, 1938, ch. 680, 52 Stat. 1094, which enacted this chapter and amended sections 503 and 1104 and former section 1107 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 367 of this title and Tables. § 358. Contributions (a) Employer contribution (1) In general (A) General rule (i) Contribution rate generally Every employer shall pay a contribution, with respect to having employees in his service, equal to the percentage deter- mined under subparagraph (B), (C), or (D), whichever is applicable, of so much of the compensation paid in any calendar month by such employer to any employee as is not in excess of the monthly compensation base for that month as computed under section 351(i) of this title. (ii) Multiple employer limitation If compensation is paid to an employee by more than one employer in any cal- endar month— (I) the contributions required by this subsection shall not apply to any amount of the aggregate compensation paid to such employee by all such em- ployers in such calendar month which is in excess of such monthly compensation base; and (II) each employer (other than a subor- dinate unit of a national-railway-labor- organization employer) shall be liable for that portion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him to such employee bears to the total compensation paid in such month by all such employers to such em- ployee. In the event that the compensation paid by such employers to the employee in such month is less than such monthly com- pensation base, each subordinate unit of a national-railway-labor-organization em- ployer shall be liable for such portion of any additional contribution as the com- pensation paid by such employer to such employee in such month bears to the total compensation paid by all such employers to such employee in such month. (B) Transitional rule (i) 1st, 2d, and 3d calendar years Except as provided in clause (vi), with respect to compensation paid in calendar years 1988, 1989, and 1990, the contribution rate shall be 8 percent. (ii) 4th calendar year With respect to compensation paid in calendar year 1991, the contribution rate shall be the smaller of— (I) the maximum contribution limit computed under paragraph (20); or (II) the percentage computed pursuant to the following formula: 2A+B R= 4444 3