All 68 Stat. 991. 60 Stat. 528. D. C. Code 46303. Contributi on rate. year shall be his rate with respect to the period immediately preceding Section 3 (c) (8) (i) is amended to read as follows: "(i) If as of the computation date the total of all contributions 57 Stat. 107. credited to any employer's account, with respect to employment since May 31, 1939, is in excess of the total benefits paid after June 30, 1939, then chargeable or charged to his account, such excess shall be known as the employer's reserve, and his contribution rate for the ensuing calendar year or part thereof shall be Application for review. Wage limitation. "(A) 2.7 per centum if such reserve is less than 0.9 per centum of his average annual payroll; "(B) 2 per centum if such reserve equals or exceeds 0.9 per centum but is less than 1.4 per centum of his average annual payroll; 66 (C) 1.5 per centum if such reserve equals or exceeds 1.4 per centum but is less than 1.9 per centum of his average annual payroll; "(D) 1 per centum if such reserve equals or exceeds 1.9 per centum but is less than 2.9 per centum of his average annual payroll; "(E) 0.5 per centum if such reserve equals or exceeds 2.9 per centum but is less than 3.4 per centum of his average annual payroll; "(F) 0.1 per centum if such reserve equals or exceeds 3.4 per centum of his average annual payroll." Section 3 (c) (10) is amended by substituting the word "thirty" for the word "fifteen" in the second and seventh sentences thereof. Section 3 is amended by adding at the end thereof the following new subsections: "(e) From December 31, 1939, to January 1, 1955, wages, for the purpose of section 3, shall not include any amount in excess of $3,000 paid by an employer to any person arising out of his or her employment during any calendar year. After December 31, 1954, wages shall not include any amount in excess of $3,000 (or in excess of the limitation on the amount of taxable wages fixed by the Federal Unemployment 68A Stat. 439. Tax Act (26 U. S. C. 1600, 1607), whichever is greater) actually paid by an employer to any person during any calendar year. After December 31, 1954, the term 'employment' for the purpose of this subsection shall include services constituting employment under any employment security law of another State or of the Federal Government. D. C. payments. "(f) In the event the District of Columbia should elect to cover employees under this Act under the provisions of section 1 (b) (8) All 68 Stat. 992. (i) in lieu of contributions required of employers under this Act, the District of Columbia shall pay into the fund an amount equivalent to the amount of benefits paid to individuals based on wages paid by the District. If benefits paid an individual are based on wages paid by both the District of Columbia and one or more other employers, the amount payable by the District to the fund shall bear the same ratio to total benefits paid to the individual as the base-period wages paid to the individual by the District of Columbia bears to the total amount of the base-period wages paid to the individual by all of his base-period employers. "The amount of payment required under this section shall be ascertained by the Board quarterly and shall be paid from the general funds of the District at such time and in such manner as the Commissioners of the District of Columbia may prescribe except that to the extent that benefits are paid on wages paid by the District from special administrative funds, the payment by the District into the unemployment fund shall be made from such special funds. "(g) Contributions due under this Act with respect to wages for insured work shall, for the purpose of this section, be deemed to have been paid to the fund as of the date payment was made as contributions therefor under another State or Federal employment security law if payment into the fund of such contributions is made on such terms as the director finds will be fair and reasonable as to all affected interests. Payments to the fund under this subsection shall be deemed to be contributions for purposes of section 3." Section 4 (c) is amended to read as follows: "(c) (1) If contributions are not paid when due, there shall be added, as part of the contributions, interest at the rate of one-half of 1 centum per month or fraction thereof from the date the contributions became due until paid. per "(2) If contributions or wage reports are not filed when due or contributions are not paid when due, there shall be added as part of the contributions a penalty of 10 per centum of the contributions, but such penalty shall not be less than $5 nor more than $25 and for good cause such penalty may be waived by the Board with the approval of the Commissioners of the District of Columbia." Section 4 (d) is amended to read as follows: "(d) In the event of the death, dissolution, insolvency, receivership, bankruptcy, composition, or assignment for benefit of creditors of any employer, contributions then or thereafter due from such employer under this section shall have priority over all other claims, except taxes due the United States or the District, and wages (not exceeding $600 with respect to any individual) due for services performed within the three months preceding such event." Section 4 (j) is amended by substituting the following: D. C. Code 46304. Penalty for nonpayment, eto. Death, dissolution, etc, of employer. Priority of claims. "(j) The Board in its discretion, whenever it may deem it adminis- Charging off of tratively advisable, may charge off of its books any unpaid account due accounts. the Board or any credit due an employer who has been out of business for a period of more than three years. Whenever an account is charged off by the Board, there shall be placed in the minutes of the Board a reason for such action." Section 4 (1) is amended by adding at the end thereof the following: "There is hereby established in the Treasury of the United States a Escrow account. special escrow account into which the Board shall deposit all funds received in connection with an offer of compromise. Such funds shall be kept in such escrow account until final action is had upon the offer of compromise and shall not be subject to offset for any indebtedness whatsoever. In the event the compromise is approved, the funds shall be transferred to the District Unemployment Compensation Funds. In All 68 Stat. 993. D. C. Code 46307. the event the compromise is disapproved, the funds shall be immediately returned to the individual who made the offer of compromise." Section 7 is amended to read as follows: "AMOUNT AND DURATION OF BENEFITS "SEC. 7. (a) On and after January 1, 1938, benefits shall become payable from the benefit account of the District unemployment fund. All benefits shall be paid through employment offices, in accordance with such regulations as the Board may prescribe. "(b) Except as provided in section 7 (c), an individual's weekly benefit amount shall be the amount in column (B) of the table in this subsection on the line on which, in column (A), there appears his total wages for employment paid to such individual by employers during that quarter of his base period in which such wages were the highest. D. C. Code 46302(e). $644.01 to $667. $667.01 and over. "(c) To qualify for benefits an individual must have been paid wages for employment in his base period totaling not less than the amount in column (C) of the table in section 7 (b) on the line on which, in column (B), there appears his weekly benefit amount, and such wages must have been in at least two calendar quarters in his base period: Provided, That if an individual during his base period has not been paid such an amount, but has been paid wages in more than one calendar quarter totaling not less than the amount appearing on one of the lines in column (C) above, he can qualify for benefits and his weekly benefit amount shall be the amount appearing in column (B) on the line for which the individual qualifies for benefits in column (C). "(d) Any otherwise eligible individual shall be entitled during any benefit year to a total amount of benefits equal to twenty-six times his weekly benefit amount or thirty-three and one-third per centum of the wages for employment paid to such individual by employers during his base period, whichever is the lesser: Provided, That such total amount of benefits, if not a multiple of $1, shall be computed to the next higher multiple of $1. "(e) Any individual who is unemployed in any week as defined in section 1 (e) and who meets the conditions of eligibility for benefits of section 9 and is not disqualified under the provisions of section 10 shall be paid with respect to such week an amount equal to his weekly benefit All 68 Stat. 994, amount, less the earnings (if any) payable to him with respect to such week. For the purpose of this subsection, the term 'earnings' shall include only that part of the remuneration payable to him for such week which is in excess of 40 per centum of his weekly benefit amount for any week. Such benefits, if not a multiple of $1, shall be computed to the next higher multiple of $1." "(f) DEPENDENT'S ALLOWANCE-In addition to the benefits payabl under the foregoing subsections of this section, each eligible individual who is unemployed in any week shall be paid with respect to such week $1 for each dependent relative, but not more than $3 shall be paid to an individual as dependent's allowance with respect to any one week of unemployment nor shall any weekly benefit which includes a dependent's allowance be paid in the amount of more than $30. An individual's number of dependents shall be determined as of the day with respect to which he first files a valid claim for benefits in any benefit year, and shall be fixed for the duration of such benefit year. The dependent's allowance is not to be taken into consideration in calculating the claimant's total amount of benefits in subsection (d) of this section." Section 10 (a) is amended to read as follows: Disqualifications. out good cause. "(a) An individual who has left his most recent work voluntarily D. C. Code 46without good cause, as determined by the Board under regulations pre- 310. scribed by it, shall not be eligible for benefits with respect to the Leaving work withweek in which such leaving occurred and with respect to not less than four nor more than nine consecutive weeks of unemployment which immediately follow such week, as determined by the Board in such case according to the seriousness of the case. In addition such individual's total benefit amount shall be reduced in a sum equal to the number of weeks of disqualification multiplied by the weekly benefit amount." Section 10 (b) is amended to read as follows: "(b) An individual who has been discharged for misconduct occur- Discharge for ring in the course of his most recent work proved to the satisfaction misconduct. of the Board shall not be eligible for benefits with respect to the week in which such discharge occurred and for not less than four nor more than nine weeks of consecutive unemployment immediately following such week, as determined by the Board in such case according to the seriousness of the misconduct. In addition such individual's total benefit amount shall be reduced in a sum equal to the number of weeks of disqualification multiplied by his weekly benefit amount." Section 10 (c) is amended to read as follows: "(c) If an individual otherwise eligible for benefits fails, without Failure to good cause as determined by the Board under regulations prescribed apply for or by it, either to apply for new work found by the Board to be suit- accept new work. able when notified by any employment office or to accept any suitable work when offered to him by any employment office, his union hiring hall, or any employer direct, he shall not be eligible for benefits with respect to the week in which such failure occurred and with respect to not less than four nor more than nine consecutive weeks of unemployment which immediately follow such week, as determined by the Board in such case according to the seriousness of the refusal. In addition such individual's total benefit amount shall be reduced in a sum equal to the number of weeks of disqualification multiplied by the weekly benefit amount. In determining whether or not work is suitable within the meaning of this subsection the Board shall consider (1) the physical fitness and prior training, experience and earnings of the individual, (2) the distance of the place of work from the individual's place of residence, and (3) the risk involved as to health, safety, or morals." All 68 Stat. 995, D. C. Code 46310. Section 10 (f) is amended to read as follows: "(f) An individual shall not be eligible for benefits with respect Labor disputes, to any week if it has been found by the Board that such individual is unemployed in such week as a direct result of a labor dispute still in active progress in the establishment where he is or was last employed: Provided, That this subsection shall not apply if it is shown to the satisfaction of the Board that Childbirth. D. C. Code 46313. "(1) he is not participating in or directly interested in the labor dispute which caused his unemployment; and (2) he does not belong to a grade or class of workers of which, immediately before the commencement of the dispute, there were members employed at the premises at which the dispute occurs, any of whom are participating in or directly interested in the dispute: Provided, That if in any case separate branches of work which are commonly conducted as separate businesses in separate premises are conducted in separate departments of the same premises, each such department shall, for the purposes of this subsection, be deemed to be a separate factory, establishment, or other premises." Section 10 is amended by adding at the end thereof the following subsection: "(h) An individual shall not be eligible for benefits for any week within the six weeks prior to the expected date of such individual's childbirth and within the six weeks after the date of such childbirth. In determining the expected date of childbirth the Board in its discretion may rely solely upon a doctor's certificate." Section 13 (c) is amended to read as follows: "(c) The Board shall each year, not later than May 1, submit to Report to Con- Congress a report covering the administration and operation of this Act during the preceding calendar year, and containing such recommendations as the Board wishes to make." gress. Post, p. 996. D. C. Code 46314. penses. 49 Stat. 626. Section 14 is amended to read as follows: "SEC. 14. All moneys received by the Board from the United States Payment of ex- under title III of the Social Security Act or from other sources for administering this Act shall, immediately upon such receipt, be deposited in the Treasury of the United States as a special deposit to 42 USC 501-503. be used solely to pay such administrative expenses (including expenditures for rent, for suitable office space in the District of Columbía, and for lawbooks, books of reference, and periodicals), traveling expenses when authorized by the Board, premiums on the bonds of its employees, and allowances to investigators for furnishing privately owned motor vehicles in the performance of official duties at rates not to exceed $40 per month. All such payments of expenses shall be made by checks drawn by the Board and shall be subject to audit by the Commissioners of the District of Columbia in the same manner as are payments of other expenses of the District. Notwithstanding the provisions of D. C. Code 46- this section and the provisions of sections 2 and 8 of this Act, the Board 302, 46-308, 42 USC 502. is authorized to requisition and receive from its account in the Unemployment Trust Fund in the Treasury of the United States of America, in the manner permitted by Federal law, such moneys standing to the District's credit in such fund, as are permitted by Federal law to be used for expenses incurred by the Board for the administration of this Act and to expend such moneys for such purposes. Moneys so received shall, immediately upon such receipt, be deposited in the Treasury of the United States in the same special account as are all other moneys received for the administration of this Act. All moneys received by the Board pursuant to section 302 of the Social Security Act shall be expended solely for the purposes and in the amounts found necessary by the Department of Labor for the proper and efficient administration |