Pub. L. 93-445, tit. V, sec. 501

Sec. 501. (a) Section 3221 (c) of the Internal Revenue Code of 1954 is amended— (1) by striking out “for appropriation to the Railroad Retirement Supplemental Account provided for in section 15(b) of the Railroad Retirement Act of 1937”; (2) by striking out “under section 3(j) of such Act” and inserting in lieu thereof “at the level provided under section 3(j) of the Railroad Retirement Act of 1937 as in effect on December 31, 1974”; and (3) by inserting after “section 3(j)(2) of the Railroad Retirement Act of 1937” “or section 2(h)(2) of the Railroad Retirement Act of 1974”. (b) Section 3221 (d) of such Code is amended— 88 Stat. 1360 (1) by striking out “section 3(j) of the Railroad Retirement Act of 1937” and inserting in lieu thereof “section 2(b) of the Railroad Retirement Act of 1974”; and (2) by striking out “section 3(j) of such Act” and inserting in lieu thereof “section 2(b) of such Act”.