Public Law 119-73 (01/23/2026)

45 U.S.C. § 361

Railroad unemployment insurance administration fund

(a)

Maintenance of account; amounts constituting fund

42 U.S.C. 1104section 358 of this titleThe Secretary of the Treasury shall maintain in the unemployment trust fund established pursuant to section 904 of the Social Security Act [] an account to be known as the railroad unemployment insurance administration fund. This unemployment insurance administration fund shall consist of (i) such part of all contributions collected pursuant to as equals 0.65 per centum of the total compensation on which such contributions are based; (ii) all amounts advanced to the fund by the Secretary of the Treasury pursuant to this section; (iii) all amounts appropriated by subsection (b) of this section; and (iv) such additional amounts as Congress may appropriate for expenses necessary or incidental to administering this chapter. Such additional amounts are authorized to be appropriated.

(b)

Authorization of appropriations; advance of sums; repayment

In addition to the other moneys herein provided for expenses necessary or incidental to administering this chapter, there is appropriated to the fund such amount as the Secretary of the Treasury and the Board shall jointly estimate to have been collected or to be collectible with respect to the calendar years 1936, 1937, 1938, and 1939, from employers subject to this chapter, under title IX of the Social Security Act, less such amount as the Secretary of the Treasury and the Board shall jointly estimate will be appropriated or has been appropriated to States or Territories pursuant to the Act of Congress approved (Public, Numbered 353, Seventy-fifth Congress), as proceeds of taxes paid by employers pursuant to title IX of the Social Security Act.

Until the amount appropriated by this subsection is credited to the fund, the Secretary of the Treasury is directed to advance to the credit of the fund such sums, but not more than $2,000,000, as the Board requests for the purpose of financing the costs of administering this chapter. Such advance shall be repaid from the fund at such time after the amount appropriated by this subsection is credited to the fund as the Board by agreement with the Secretary of the Treasury may determine, but not later than .

(c)

Availability for administrative expenses

section 6101 of title 41lProvidedsection 6101 of title 4145 U.S.C. 231Notwithstanding any other provision of law, all moneys at any time credited to the fund are permanently appropriated to the Board to be continuously available to the Board without further appropriation for any expenses necessary or incidental to administering this chapter, including personal services in the District of Columbia and elsewhere; travel expenses, including expenses of attendance at meetings when authorized by the Board; actual transportation expenses and not to exceed $10 per diem to cover subsistence and other expenses while in attendance at and en route to and from the place to which he is invited, to any person other than an employee of the Federal Government who may, from time to time, be invited to the city of Washington or elsewhere for conference or advisory purposes in furthering the work of the Board; when found by the Board to be in the interest of the Government, not exceeding 3 per centum, in any fiscal year, of the amounts credited during such year to the fund, for engaging persons or organizations, by contract or otherwise, for any special technical or professional services, determined necessary by the Board, including but not restricted to accounting, actuarial, statistical, and reporting services, without regard to and the provisions of other laws applicable to the employment and compensation of officers and employees of the United States; services; advertising, postage, telephone, telegraph, teletype, and other communication services and tolls; supplies; reproducing, photographing, and all other equipment, office appliances, and laborsaving devices, including devices for internal communication and conveyance; purchase and exchange, operation, maintenance and repair of motor-propelled passenger-carrying vehicles to be used only for official purposes in the District of Columbia and in the field; printing and binding; purchase and exchange of law books, books of reference, and directories; periodicals, newspapers and press clippings, in such amounts as the Board deems necessary, without regard to the provisions of section 192 of the Revised Statutes; manuscripts and special reports; membership fees or dues in organizations which issue publications to members only, or to members at a lower price than to others, payment for which may be made in advance; rentals, including garages, in the District of Columbia or elsewhere; alterations and repairs; if found by the Board to be necessary to expedite the certification to the Board by the Director of the Office of Personnel Management of persons eligible to be employed by the Board, and to the extent that the Board finds such expedition necessary, meeting the expenses of the Director of the Office of Personnel Management in holding examinations for testing the fitness of applicants for admission to the classified service for employment by the Board pursuant to the second paragraph of section 362() of this title, but not to exceed the additional expenses found by the Board to have been incurred by reason of the holding of such examinations; and miscellaneous items, including those for public instruction and information deemed necessary by the Board: , That shall not be construed to apply to any purchase or procurement of supplies or services by the Board from moneys in the fund when the aggregate amount involved does not exceed $300. Determinations of the Board whether the fund or an appropriation for the administration of the Railroad Retirement Act of 1974 [ et seq.] is properly chargeable with the authorized expenses, or parts thereof, incurred in the administration of such Act, or of this chapter, shall be binding and conclusive for all purposes and upon all persons, including the Comptroller General and any other administrative or accounting officer, employee, or agent of the United States and shall not be subject to review in any manner.

(d)

Transfer of excess to insurance account

So much of the balance in the fund as of September 30 of each year as is in excess of $6,000,000 shall as of such date be transferred from the fund and credited to the account.

June 25, 1938, ch. 680, § 1152 Stat. 1105June 20, 1939, ch. 22753 Stat. 848Oct. 10, 1940, ch. 842, § 2254 Stat. 1099June 23, 1948, ch. 608, § 862 Stat. 578Pub. L. 85–92772 Stat. 1783Pub. L. 89–700, title II, § 20580 Stat. 1087Pub. L. 93–445, title IV, § 40488 Stat. 1359Pub. L. 94–92, title I, § 1(j)89 Stat. 464Pub. L. 94–273, § 2(22)90 Stat. 37692 Stat. 3783Pub. L. 100–647, title VII, § 7103(b)(2)102 Stat. 3770(, ; , §§ 14, 15, ; , ; , ; , pt. II, § 205, , ; , , ; , , ; , , ; , , ; 1978 Reorg. Plan No. 2, § 102, eff. , 43 F.R. 36037, ; , , .)

Editorial Notes

References in Text

act June 25, 1938, ch. 68052 Stat. 1094section 1107 of Title 42section 367 of this titleThis chapter, referred to in subsecs. (a), (b), and (c), was in the original “this Act”, meaning , , which enacted this chapter and amended sections 503 and 1104 and former , The Public Health and Welfare. For complete classification of this Act to the Code, see and Tables.

act Aug. 14, 1935, ch. 53149 Stat. 620section 1104 of Title 42act Feb. 10, 1939, ch. 253 Stat. 1section 1101 of Title 42section 1305 of Title 42The Social Security Act, referred to in subsec. (b), is , . Title IX of the Social Security Act was formerly classified generally to subchapter IX (§ 1101 et seq.) of chapter 7 of Title 42, The Public Health and Welfare, and, except for , was omitted from the Code pursuant to section 4 of , . For further details, see Prior Provisions note preceding . For complete classification of the Social Security Act to the Code, see and Tables.

act Aug. 24, 1937, ch. 75550 Stat. 754Act of Congress approved , referred to in subsec. (b), is , , which is not classified to the Code.

act Aug. 2, 1946, ch. 744, § 17(a)60 Stat. 811Section 192 of the Revised Statutes, referred to in subsec. (c), which related to expenditures for newspapers and which was classified to section 102 of former Title 5, was repealed by , .

act Aug. 29, 1935, ch. 812Pub. L. 93–445, title I, § 10188 Stat. 1305section 231 of this titlesection 231t of this titleThe Railroad Retirement Act of 1974, referred to in subsec. (c), is , as amended generally by , , , which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of this title. For further details and complete classification of this Act to the Code, see Codification note set out preceding , , and Tables.

Codification

section 6101 of title 41Pub. L. 111–350, § 6(c)124 Stat. 3854In subsec. (c), “” substituted for “section 3709 of the Revised Statutes (U.S.C., title 41, sec. 5)” and for “section 3709 of Revised Statutes (U.S.C., title 41, sec. 5)” on authority of , , , which Act enacted Title 41, Public Contracts.

Amendments

Pub. L. 100–6471988—Subsec. (a). substituted “0.65” for “0.5”.

Pub. L. 94–2731976—Subsec. (d). substituted “September” for “June”.

Pub. L. 94–921975—Subsec. (a)(i). substituted “0.5” for “0.25”.

Pub. L. 93–4451974—Subsec. (c). substituted “Railroad Retirement Act of 1974” and “such Act” for “Railroad Retirement Act of 1937 and the Railroad Retirement Act of 1935” and “such Acts”, respectively.

Pub. L. 89–7001966—Subsec. (a). substituted “0.25 per centum” for “0.2 per centum”.

Pub. L. 85–927section 1104 of title 421958—Subsec. (a). substituted provisions directing Secretary of the Treasury to maintain in unemployment trust fund established pursuant to an account to be known as the railroad unemployment insurance administration fund, for provisions which established railroad unemployment insurance administration fund in Treasury of United States.

1948—Subsec. (a)(i). Act , changed computation of administration funds.

1940—Subsec. (d). Act , substituted provisions relating to transfer of balance remaining in fund in excess of $6,000,000, for provisions relating to lapsing of fund, carryovers to surplus or other fund, and transfers from fund.

1939—Subsec. (b). Act , § 14, substituted “. Such advance shall be repaid from the fund at” for “, including personal services in the District of”.

Subsec. (c). Act , § 15, substituted “, including personal services in the District of” for “. Such advance shall be repaid from the fund at”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Pub. L. 100–647section 7103(c) of Pub. L. 100–647section 358 of this titleAmendment by applicable with respect to compensation paid in months beginning after , see , set out as a note under .

Effective Date of 1975 Amendment

Pub. L. 94–92section 2 of Pub. L. 94–92section 351 of this titleAmendment by effective with respect to compensation paid for services rendered after , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–445section 603 of Pub. L. 93–445section 402 of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.

Effective Date of 1958 Amendment

Pub. L. 85–927section 207(c) of Pub. L. 85–927section 351 of this titleAmendment by effective , except as otherwise indicated, see , set out as a note under .

Effective Date of 1940 Amendment

section 351 of this titleFor effective date of amendment by act , see section 1 of act , see note set out under .

Executive Documents

Transfer of Functions

92 Stat. 3783section 1101 of Title 5section 1101 of Title 5“Director of the Office of Personnel Management” substituted for “Civil Service Commission” in subsec. (c), pursuant to Reorg. Plan No. 2 of 1978, § 102, 43 F.R. 36037, , set out under , Government Organization and Employees, which transferred functions vested by statute in United States Civil Service Commission to Director of Office of Personnel Management (except as otherwise specified), effective , as provided by section 1–102 of Ex. Ord. No. 12107, , 44 F.R. 1055, set out under .