Social Security Act (1935)

社会保障法 (1935)

· US National Archives|Milestone Documents · 原文

Citation: An act to provide for the general welfare by establishing a system of Federal old-age benefits, and by enabling the several States to make more adequate provision for aged persons, blind persons, dependent and crippled children, maternal and child welfare, public health, and the administration of their unemployment compensation laws; to establish a Social Security Board; to raise revenue; and for other purposes, August 14, 1935; Enrolled Acts and Resolutions of Congress, 1789-; General Records of the United States Government; Record Group 11; National Archives.

引文：一项通过建立联邦老年福利制度以及使几个州能够为老年人、盲人、受抚养和残疾儿童、孕产妇和儿童福利、公共卫生以及失业补偿法的管理提供更充分的规定来提供普遍福利的法案；设立社会保障委员会；增加收入；出于其他目的，1935 年 8 月 14 日；国会登记法案和决议，1789 年-；美国政府总记录；记录组11；国家档案馆。

On August 14, 1935, the Social Security Act established a system of old-age benefits for workers, benefits for victims of industrial accidents, unemployment insurance, and aid for dependent mothers and children, persons who are blind, and persons with disabilities.

1935年8月14日，《社会保障法》建立了工人老年补助金、工伤事故受害者补助金、失业保险以及赡养母子、盲人和残疾人的援助制度。

Before the 1930s, support for the elderly was a matter of local, state, and family concern rather than a federal concern (except for veterans’ pensions).

20 世纪 30 年代之前，对老年人的支持是地方、州和家庭关心的问题，而不是联邦关心的问题（退伍军人养老金除外）。

However, the widespread suffering experienced during the Great Depression elicited congressional support for numerous proposals for a national old-age insurance system.

然而，大萧条期间经历的广泛苦难引起了国会对全国养老保险制度的多项提案的支持。

On January 17, 1935, President Franklin D.

1935 年 1 月 17 日，美国总统富兰克林·D.

Roosevelt sent a message to Congress asking for "social security" legislation.

罗斯福向国会发出信息，要求制定“社会保障”立法。

The same day, Senator Robert Wagner of New York and Representative David Lewis of Maryland introduced bills reflecting the administration’s views.

同一天，纽约州参议员罗伯特·瓦格纳和马里兰州众议员大卫·刘易斯提出了反映政府观点的法案。

The resulting Senate and House bills encountered opposition from those who considered it governmental overreach into the private sphere, as well as from those who didn't want employers to have to pay additional taxes.

由此产生的参议院和众议院法案遭到了一些人的反对，他们认为这是政府对私人领域的过度干预，以及那些不希望雇主缴纳额外税款的人。

Eventually a compromise bill passed both houses, and on August 15, 1935, President Roosevelt signed the Social Security Act into law.

最终，一项妥协法案在参众两院获得通过，并于 1935 年 8 月 15 日，罗斯福总统签署《社会保障法》成为法律。

The act created a uniquely American solution to the problem of old-age pensions.

该法案为养老金问题创造了美国独有的解决方案。

Unlike many European nations, U.S. social security "insurance" was supported from "contributions" in the form of taxes on individuals’ wages and employers’ payrolls rather than directly from government funds.

与许多欧洲国家不同，美国的社会保障“保险”是由个人工资和雇主工资税形式的“缴款”支持的，而不是直接来自政府资金。

The act also provided funds to assist children, the blind, and the unemployed; institute vocational training programs; and provide family health programs.

该法案还提供资金援助儿童、盲人和失业者；制定职业培训计划；并提供家庭健康计划。

As a result, enactment of Social Security brought into existence complex administrative challenges.

结果，社会保障的颁布带来了复杂的行政挑战。

The Social Security Act authorized the Social Security Board to register citizens for benefits, administer the contributions received by the federal government, and send payments to recipients.

《社会保障法》授权社会保障委员会登记公民的福利、管理联邦政府收到的缴款并向受益人付款。

This document is available on DocsTeach , the online tool for teaching with documents from the National Archives.

该文档可在 DocsTeach 上找到，这是一个使用国家档案馆文档进行教学的在线工具。

Find teaching activities that incorporate this document, or create your own online activity .

查找包含本文档的教学活动，或创建您自己的在线活动。

AN ACT to provide for the general welfare by establishing a system of Federal old-age benefits, and by enabling the several States to make more adequate provision for aged persons, blind persons, dependent and crippled children, maternal and child welfare, public health, and the administration of their unemployment compensation laws; to establish a Social Security Board; to raise revenue; and for other purposes.

一项通过建立联邦老年福利制度来提供普遍福利的法案，并使各州能够为老年人、盲人、受抚养和残疾儿童、妇幼福利、公共卫生以及失业补偿法的管理提供更充分的规定；设立社会保障委员会；增加收入；以及其他目的。

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

由美利坚合众国参议院和众议院在国会中制定，

TITLE I- GRANTS TO STATES FOR OLD-AGE ASSISTANCE APPROPRIATION

第一章——向各州提供老年援助拨款

SECTION 1.

第 1 节。

For the purpose of enabling each State to furnish financial assistance, as far as practicable under the conditions in such State, to aged needy individuals, there is hereby authorized to be appropriated for the fiscal year ended June 30, 1936, the sum of $49,750,000, and there is hereby authorized to be appropriated for each fiscal year thereafter a sum sufficient to carry out the purposes of this title.

为了使各州能够在本国条件下尽可能向有需要的老年人提供财政援助，特此授权为截至 1936 年 6 月 30 日的财政年度拨款 49,750,000 美元，并特此授权为此后的每个财政年度拨款足以实现本标题目的的资金。

The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Social Security Board established by Title VII (hereinafter referred to as the Board ), State plans for old-age assistance.

根据本节提供的资金应用于向已提交国家老年援助计划并经第七章设立的社会保障委员会（以下简称委员会）批准的国家付款。

SEC.

美国证券交易委员会。

(a) A State plan for old-age assistance must (1) provide that it shall be in effect in all political subdivisions of the State, and, if administered by them, be mandatory upon them; (2) provide for financial participation by the State; (3) either provide for the establishment or designation of a single State agency to administer the plan, or provide for the establishment or designation of a single State agency to supervise the administration of the plan; (4) provide for granting to any individual, whose claim for old-age assistance is denied, an opportunity for a fair hearing before such State agency; (5) provide such methods of administration (other than those relating to selection, tenure of office, and compensation of personnel) as are found by the Board to be necessary for the efficient operation of the plan; (6) provide that the State agency will make such reports, in such form and containing such information, as the Board may from time to time require, and comply with such provisions as the Board may from time to time find necessary to assure the correctness and verification of such reports; and (7) provide that, if the State or any of its political subdivisions collects from the estate of any recipient of old-age assistance any amount with respect to old-age assistance furnished him under the plan, one- half of the net amount so collected shall be promptly paid to the United States.

(a) 国家老年援助计划必须 (1) 规定该计划应在国家所有政治区有效，并且如果由这些区管理，则对它们具有强制性； (2) 规定国家财政参与； (3) 规定设立或指定一个单一的国家机构来管理该计划，或者规定设立或指定一个单一的国家机构来监督该计划的管理； (4) 向老年援助申请被拒绝的任何个人提供在该国家机构接受公平听证的机会； (5) 提供董事会认为有效实施计划所必需的管理方法（与人员选拔、任期和薪酬有关的方法除外）； (6) 规定国家机构将按照委员会不时要求的形式和包含此类信息提交报告，并遵守委员会不时认为必要的规定，以确保此类报告的正确性和核实； (7) 规定，如果国家或其任何政治部门从任何老年援助接受者的遗产中收取与根据该计划向其提供的老年援助有关的任何金额，则应立即将所收取的净额的一半支付给美国。

Any payment so made shall be deposited in the Treasury to the credit of the appropriation for the purposes of this title.

如此支付的任何款项均应存入国库，记入本篇规定的拨款贷方。

(b) The Board shall approve any plan which fulfills the conditions specified in subsection (a), except that it shall not approve any plan which imposes, as a condition of eligibility for old-age assistance under the plan- (1) An age requirement of more than sixty-five years, except that the plan may impose, effective until January 1, 1940, an age requirement of as much as seventy years; or (2) Any residence requirement which excludes any resident of the State who has resided therein five years during the nine years immediately preceding the application for old-age assistance and has resided therein continuously for one year immediately preceding the application; or (3) Any citizenship requirement which excludes any citizen of the United States.

(b) 委员会应批准满足(a)款规定条件的任何计划，但不得批准任何强加作为该计划下老年援助资格条件的计划： (1) 超过六十五岁的年龄要求，但该计划可强加高达七十岁的年龄要求，该要求自 1940 年 1 月 1 日起生效； (2) 任何居住要求，不包括在申请老年援助之前的九年内在该州居住了五年并且在申请之前连续居住了一年的该州居民； (3) 任何排除美国公民的公民身份要求。

SEC.

美国证券交易委员会。

(a) From the sums appropriated therefor, the Secretary of the Treasury shall pay to each State which has an approved plan for old-age assistance, for each quarter, beginning with the quarter commencing July 1, 1935, (1) an amount, which shall be used exclusively as old-age assistance, equal to one-half of the total of the sums expended during such quarter as old-age assistance under the State plan with respect to each individual who at the time of such expenditure is sixty-five years of age or older and is not an inmate of a public institution, not counting so much of such expenditure with respect to any individual for any month as exceeds $30, and (2) 5 per centum of such amount, which shall be used for paying the costs of administering the State plan or for old-age assistance, or both, and for no other purpose: Provided, That the State plan, in order to be approved by the Board, need not provide for financial participation before July 1, 1937, by the State, in the case of any State which the Board, upon application by the State and after reasonable notice and opportunity for hearing to the State, finds is prevented by its constitution from providing such financial participation.

(a) 从拨款中，财政部长应从 1935 年 7 月 1 日开始的季度开始，按季度向已批准老年援助计划的各州支付一笔款项，专门用于老年援助，该金额相当于该季度根据国家计划为每个年满 65 岁的个人支付的老年援助金额总额的一半或以上且不是公共机构的居民，不计算任何个人每月超过 30 美元的此类支出，以及 (2) 该金额的 5%，应用于支付国家计划的管理费用或老年援助，或两者兼而有之，不得用于其他目的：前提是，为了获得委员会的批准，国家计划无需在 1937 年 7 月 1 日之前规定国家在这种情况下的财政参与委员会根据该州的申请，并在向该州发出合理通知和听取意见的机会后，发现该州的宪法阻止其提供此类财政参与。

(b) The method of computing and paying such amounts shall be as follows: (1) The Board shall, prior to the beginning of each quarter, estimate the amount to be paid to the State for such quarter under the provisions of clause (1) of subsection (a), such estimate to be based on (A) a report filed by the State containing its estimate of the total sum to be expended in such quarter in accordance with the provisions of such clause, and stating the amount appropriated or made available by the State and its political subdivisions for such expenditures in such quarter, and if such amount is less than one-half of the total sum of such estimated expenditures, the source or sources from which the difference is expected to be derived, (B) records showing the number of aged individuals in the State, and (C) such other investigation as the Board may find necessary.

(b) 计算和支付此类金额的方法应如下： (1) 委员会应在每个季度开始之前，根据 (a) 款第 (1) 款的规定，估算该季度应向州政府支付的金额，该估算应基于 (A) 州政府提交的报告，其中包含根据该条款的规定对该季度支出总额的估计，并说明州政府及其政治分区为此拨款或提供的金额。该季度的支出，如果该金额少于预计支出总额的一半，则说明预计产生差异的来源，(B) 显示该州老年人数量的记录，以及 (C) 委员会可能认为必要的其他调查。

(2) The Board shall then certify to the Secretary of the Treasury the amount so estimated by the Board, reduced or increased, as the case may be, by any sum by which it finds that its estimate for any prior quarter was greater or less than the amount which should have been paid to the State under clause (1) of subsection (a) for such quarter, except to the extent that such sum has been applied to make the amount certified for any prior quarter greater or less than the amount estimated by the Board for such prior quarter.

(2) 然后，委员会应向财政部长证明其估计的金额（视情况而定）的减少或增加，其金额是其发现其对任何先前季度的估计高于或少于根据第（a）款第（1）条应向州政府支付的该季度的金额，除非该金额已用于使任何先前季度的核证金额大于或少于委员会对该先前季度的估计金额。

(3) The Secretary of the Treasury shall thereupon, through the Division of Disbursement of the Treasury Department and prior to audit or settlement by the General Accounting Office, pay to the State, at the time or times fixed by the Board, the amount so certified, increased by 5 per centum.

(3) 财政部长应立即通过财政部支付司，在总审计局进行审计或结算之前，按照委员会规定的时间，向国家支付经核证的金额，增加 5%。

SEC.

美国证券交易委员会。

In the case of any State plan for old-age assistance which has been approved by the Board, if the Board, after reasonable notice and opportunity for hearing to the State agency administering or supervising the administration of such plan, finds- (1) that the plan has been so changed as to impose any age, residence, or citizenship requirement prohibited by section 2 (b), or that in the administration of the plan any such prohibited requirement is imposed, with the knowledge of such State agency, in a substantial number of cases; or (2) that in the administration of the plan there is a failure to comply substantially with any provision required by section 2 (a) to be included in the plan; the Board shall notify such State agency that further payments will not be made to the State until the Board is satisfied that such prohibited requirement is no longer so imposed, and that there is no longer any such failure to comply.

对于已获得委员会批准的任何国家老年援助计划，如果委员会在向管理或监督该计划的国家机构发出合理通知和听取意见后发现： (1) 该计划已发生变更，强加了第 2 (b) 条所禁止的任何年龄、居住地或公民身份要求，或者在该计划的管理过程中强加了任何此类禁止的要求，而且在该国家机构知晓的情况下，在相当多的情况下； (2) 在该计划的管理过程中，未充分遵守第 2(a) 条要求纳入该计划的任何规定；委员会应通知该国家机构，在委员会确信不再强制实施此类禁止性要求并且不再存在任何此类不遵守行为之前，不会向国家支付进一步的款项。

Until it is so satisfied it shall make no further certification to the Secretary of the Treasury with respect to such State.

在其满意之前，不得向财政部长提供有关该州的进一步证明。

SEC.

美国证券交易委员会。

There is hereby authorized to be appropriated for the fiscal year ending June 30, 1936, the sum of $250,000, for all necessary expenses of the Board in administering the provisions of this title.

特此授权为截至 1936 年 6 月 30 日的财政年度拨款 250,000 美元，用于委员会执行本标题规定的所有必要费用。

SEC.

美国证券交易委员会。

When used in this title the term old age assistance means money payments to aged individuals.

在本标题中使用时，老年援助一词是指向老年人支付的金钱。

-------------------------------------------------------------------------------- TITLE II-FEDERAL OLD-AGE BENEFITS OLD-AGE RESERVE ACCOUNT

---------------------------------------------------------------------------------- 第二章 - 联邦养老金福利养老金账户

Section 201.

第201条。

(a) There is hereby created an account in the Treasury of the United States to be known as the Old-Age Reserve Account hereinafter in this title called the Account.

(a) 特此在美国财政部设立一个账户，称为“老年储备金账户”，以下简称“账户”。

There is hereby authorized to be appropriated to the Account for each fiscal year, beginning with the fiscal year ending June 30, 1937, an amount sufficient as an annual premium to provide for the payments required under this title, such amount to be determined on a reserve basis in accordance with accepted actuarial principles, and based upon such tables of mortality as the Secretary of the Treasury shall from time to time adopt, and upon an interest rate of 3 per centum per annum compounded annually.

特此授权从截至 1937 年 6 月 30 日的财政年度开始，为每个财政年度向账户拨款，数额足以作为年度保费，用于支付本标题下所需的款项，该数额应根据公认的精算原则，并根据财政部长不时采用的死亡率表，并按照每年 3% 的复利利率，在准备金的基础上确定。

The Secretary of the Treasury shall submit annually to the Bureau of the Budget an estimate of the appropriations to be made to the Account.

财政部长应每年向预算局提交对账户拨款的估算。

(b) It shall be the duty of the Secretary of the Treasury to invest such portion of the amounts credited to the Account as is not, in his judgment, required to meet current withdrawals.

(b) 财政部长有责任将账户贷方金额中他认为不需要满足当前提款的部分进行投资。

Such investment may be made only in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States.

此类投资只能用于美国的有息债务或由美国担保本金和利息的债务。

For such purpose such obligations may be acquired (1) on original issue at par, or (2) by purchase of outstanding obligations at the market price.

为此目的，此类债务可以通过以下方式获得：(1) 按面值原始发行，或 (2) 以市场价格购买未偿还债务。

The purposes for which obligations of the United States may be issued under the Second Liberty Bond Act, as amended, are hereby extended to authorize the issuance at par of special obligations exclusively to the Account.

美国根据经修订的《第二自由债券法》发行债券的目的特此扩展为授权仅向账户按票面发行特殊债券。

Such special obligations shall bear interest at the rate of 3 per centum per annum.

此类特殊义务应按年利率 3% 计息。

Obligations other than such special obligations may be acquired for the Account only on such terms as to provide an investment yield of not less than 3 per centum per annum.

除此类特殊义务外，账户的其他义务只能在提供不低于每年 3% 的投资收益率的条件下获得。

(c) Any obligations acquired by the Account (except special obligations issued exclusively to the Account) may be sold at the market price, and such special obligations may be redeemed at par plus accrued interest.

(d) The interest on, and the proceeds from the sale or redemption of, any obligations held in the Account shall be credited to and form a part of the Account.

(d) 账户中持有的任何债务的利息以及出售或赎回的收益应记入账户并构成账户的一部分。

(e) All amounts credited to the Account shall be available for making payments required under this title.

(e) 存入账户的所有金额均可用于支付本标题下所需的款项。

(f) The Secretary of the Treasury shall include in his annual report the actuarial status of the Account.

(f) 财政部长应在其年度报告中纳入账户的精算状况。

SEC.

美国证券交易委员会。

202.

(a) Every qualified individual (as defined in section 210) shall be entitled to receive, with respect to the period beginning on the date he attains the age of sixty-five, or on January 1, 1942, whichever is the later, and ending on the date of his death, an old-age benefit (payable as nearly as practicable in equal monthly installments) as follows: (1) If the total wages (as defined in section 210) determined by the Board to have been paid to him, with respect to employment (as defined in section 210) after December 31, 1936, and before he attained the age of sixty- five, were not more than $3,000, the old-age benefit shall be at a monthly rate of one-half of 1 per centum of such total wages; (2) If such total wages were more than $3,000, the old-age benefit shall be at a monthly rate equal to the sum of the following: (A) One-half of 1 per centum of $3,000; plus (B) One-twelfth of 1 per centum of the amount by which such total wages exceeded $3,000 and did not exceed $45,000; plus (C) One-twenty-fourth of 1 per centum of the amount by which such total wages exceeded $45,000.

(a) 每个符合资格的个人（定义见第 210 条）应有权在其年满 65 岁之日或 1942 年 1 月 1 日（以较晚者为准）之日起至其死亡之日为止，领取如下老年福利金（尽可能按月等额分期付款）： (1) 如果委员会确定的总工资（定义见第 210 条） 1936年12月31日之后，在他年满六十五岁之前，就就业（定义见第210条）向他支付的工资不超过3,000美元，老年福利金应按月工资总额的百分之一的二分之一计算； (2) 如果工资总额超过 3,000 美元，则每月养老金福利金应等于下列各项之和： (A) 3,000 美元百分之一的二分之一；加 (B) 工资总额超过 3,000 美元且不超过 45,000 美元的金额的 1% 的十二分之一；加 (C) 工资总额超过 45,000 美元的金额的百分之二十四。

(b) In no case shall the monthly rate computed under subsection (a) exceed $85.

(b) 在任何情况下，根据 (a) 款计算的每月费率不得超过 85 美元。

(c) If the Board finds at any time that more or less than the correct amount has theretofore been paid to any individual under this section, then, under regulations made by the Board, proper adjustments shall be made in connection with subsequent payments under this section to the same individual.

(d) Whenever the Board finds that any qualified individual has received wages with respect to regular employment after he attained the age of sixty-five, the old-age benefit payable to such individual shall be reduced, for each calendar month in any part of which such regular employment occurred, by an amount equal to one month's benefit.

(d) 每当委员会发现任何符合资格的个人在年满六十五岁之后领取与正常就业有关的工资时，应在发生这种正常就业的任何部分的每个日历月中减少向该个人支付的老年福利金，数额相当于一个月的福利金。

Such reduction shall be made, under regulations prescribed by the Board, by deductions from one or more payments of old-age benefit to such individual.

这种减少应根据委员会规定的规定，从向该个人支付的一笔或多笔老年福利中扣除。

SEC.

美国证券交易委员会。

203.

(a) If any individual dies before attaining the age of sixty-five, there shall be paid to his estate an amount equal to 3 per centum of the total wages determined by the Board to have been paid to him, with respect to employment after December 31, 1936.

(a) 如果任何个人在年满 65 岁之前死亡，则应向其遗产支付相当于委员会确定的 1936 年 12 月 31 日之后就业的工资总额 3% 的金额。

(b) If the Board finds that the correct amount of the old-age benefit payable to a qualified individual during his life under section 202 was less than 3 per centum of the total wages by which such old-age benefit was measurable, then there shall be paid to his estate a sum equal to the amount, if any, by which such 3 per centum exceeds the amount (whether more or less than the correct amount) paid to him during his life as old-age benefit.

(b) 如果委员会认为根据第 202 条规定，应向符合资格的个人在其一生中支付的老年福利的正确金额低于可衡量该老年福利的总工资的 3%，则应向其遗产支付一笔金额，该金额等于该 3% 超过其一生中作为老年福利支付的金额（无论多于或少于正确金额）的金额（如有）。

(c) If the Board finds that the total amount paid to a qualified individual under an old-age benefit during his life was less than the correct amount to which he was entitled under section 202, and that the correct amount of such old-age benefit was 3 « per centum or more of the total wages by which such old-age benefit was measurable, then there shall be paid to his estate a sum equal to the amount, if any, by which the correct amount of the old- age benefit exceeds the amount which was so paid to him during his life.

(c) 如果委员会发现符合资格的个人在其一生中根据老年福利金支付的总金额低于其根据第 202 条有权获得的正确金额，并且此类老年福利的正确金额为可衡量此类老年福利的工资总额的 3% 或以上，则应向其遗产支付一笔金额，该金额等于老年福利的正确金额超过所支付金额的金额（如果有）在他的一生中。

PAYMENTS TO AGED INDIVIDUALS NOT QUALIFIED FOR BENEFITS

向不符合福利资格的老年人付款

SEC.

美国证券交易委员会。

204.

(a) There shall be paid in a lump sum to any individual who, upon attaining the age of sixty-five, is not a qualified individual, an amount equal to 3 per centum of the total wages determined by the Board to have been paid to him, with respect to employment after December 31, 1936, and before he attained the age of sixty-five.

(a) 对于年满 65 岁但不符合资格的个人，应一次性向其支付相当于委员会确定的 1936 年 12 月 31 日之后、年满 65 岁之前就业工资总额 3% 的工资。

(b) After any individual becomes entitled to any payment under subsection (a), no other payment shall be made under this title in any manner measured by wages paid to him, except that any part of any payment under subsection (a) which is not paid to him before his death shall be paid to his estate.

(b) 任何个人有权获得(a)款规定的任何付款后，不得以任何方式根据本标题以支付给他的工资衡量的任何其他付款，但根据(a)款规定的任何付款中在其去世前未支付给他的任何部分应支付给他的遗产。

AMOUNTS OF $500 OR LESS PAYABLE TO ESTATES

支付给遗产的金额为 500 美元或更少

SEC.

美国证券交易委员会。

205.

If any amount payable to an estate under section 203 or 204 is $500 or less, such amount may, under regulations prescribed by the Board, be paid to the persons found by the Board to be entitled thereto under the law of the State in which the deceased was domiciled, without the necessity of compliance with the requirements of law with respect to the administration of such estate.

如果根据第 203 条或第 204 条向遗产支付的任何金额为 500 美元或更少，则根据委员会规定的规定，该金额可支付给委员会认为根据死者居住国法律有权获得该遗产的人，而无需遵守有关此类遗产管理的法律要求。

SEC.

美国证券交易委员会。

206.

If the Board finds that the total amount paid to a qualified individual under an old-age benefit during his life was more than the correct amount to which he was entitled under section 202, and was 3 per centum or more of the total wages by which such old-age benefit was measurable, then upon his death there shall be repaid to the United States by his estate the amount, if any, by which such total amount paid to him during his life exceeds whichever of the following is the greater: (1) Such 3 per centum, or (2) the correct amount to which he was entitled under section 202.

如果委员会发现符合资格的个人在其生前领取的老年福利总额超过了他根据第 202 条有权获得的正确金额，并且是可衡量此类老年福利的工资总额的 3% 或更多，那么在他去世时，应通过其遗产向美国偿还其生前支付给他的总金额超过以下两者中较大者的金额（如果有）： (1) 每 3% centum，或 (2) 他根据第 202 条有权获得的正确金额。

SEC.

美国证券交易委员会。

207.

The Board shall from time to time certify to the Secretary of the Treasury the name and address of each person entitled to receive a payment under this title, the amount of such payment, and the time at which it should be made, and the Secretary of the Treasury through the Division of Disbursement of the Treasury Department, and prior to audit or settlement by the General Accounting Office, shall make payment in accordance with the certification by the Board.

委员会应不时向财政部长证明有权收到本项下付款的每个人的姓名和地址、付款金额以及付款时间，财政部长应通过财政部支付司，在总会计办公室进行审计或结算之前，根据委员会的证明进行付款。

SEC.

美国证券交易委员会。

208.

The right of any person to any future payment under this title shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this title shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law.

任何人根据本标题获得任何未来付款的权利均不得根据法律或衡平法转让或转让，并且本标题下已支付或应付的任何款项或现有权利均不应受到执行、征税、扣押、扣押或其他法律程序的约束，也不受任何破产法或无力偿债法的实施的约束。

SEC.

美国证券交易委员会。

209.

Whoever in any application for any payment under this title makes any false statement as to any material fact, knowing such statement to be false, shall be fined not more than $1,000 or imprisoned for not more than one year, or both.

任何人在根据本标题提出的任何付款申请中，明知该陈述是虚假的，仍对任何重大事实作出虚假陈述，将被处以不超过 1,000 美元的罚款或不超过一年的监禁，或两者并罚。

SEC.

美国证券交易委员会。

210.

When used in this title-- (a) The term wages means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include that part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid to such employer with respect to employment during such calendar year.

在本标题中使用时—— (a)“工资”一词是指所有就业报酬，包括以现金以外的任何媒介支付的所有报酬的现金价值；但该术语不包括雇主在任何日历年向个人支付相当于 3,000 美元的就业报酬后，就该日历年的就业向该雇主支付的部分报酬。

(b) The term employment means any service, of whatever nature, performed within the United States by an employee for his employer, except- (1) Agricultural labor; (2) Domestic service in a private home; (3) Casual labor not in the course of the employer s trade or business; (4) Service performed as an officer or member of the crew of a vessel documented under the laws of the United States or of any foreign country; (5) Service performed in the employ of the United States Government or of an instrumentality of the United States; (6) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions; (7) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(b)“雇佣”一词是指雇员在美国境内为其雇主提供的任何性质的任何服务，但以下情况除外： (1) 农业劳动； (2) 私人住宅的家政服务； (3) 不在雇主的贸易或业务过程中的临时劳动； (4) 作为根据美国或任何外国法律记录的船舶高级船员或船员所提供的服务； (5) 受雇于美国政府或美国机构提供的服务； (6) 受雇于一州、其政治分区或一个或多个州或政治分区的机构提供的服务； (7) 受雇于专门为宗教、慈善、科学、文学或教育目的，或为防止虐待儿童或动物而组织和运营的公司、公益金、基金或基金会提供的服务，其净收入的任何部分均不属于任何私人股东或个人的利益。

(c) The term qualified individual means any individual with respect to whom it appears to the satisfaction of the Board that- (1) He is at least sixty-five years of age; and (2) The total amount of wages paid to him, with respect to employment after December 31, 1936, and before he attained the age of sixty-five, was not less than $2,000; and (3) Wages were paid to him, with respect to employment on some five days after December 31, 1936, and before he attained the age of sixty-five, each day being in a different calendar year.

(c) “合格个人”一词是指委员会认为符合以下条件的任何个人： (1) 年满 65 岁； (2) 1936年12月31日之后、年满六十五岁之前支付给他的就业工资总额不少于2,000美元； (3) 1936 年 12 月 31 日后至他年满六十五岁之前的约五天内，向他支付了就业工资，每一天都是不同的日历年。

-------------------------------------------------------------------------------- TITLE III-GRANTS TO STATES FOR UNEMPLOYMENT COMPENSATION ADMINISTRATION APPROPRIATION

---------------------------------------------------------------------------------- 第三章——向各州提供失业补偿行政拨款

SECTION 301.

第 301 条。

For the purpose of assisting the States in the administration of their unemployment compensation laws, there is hereby authorized to be appropriated, for the fiscal year ending June 30, 1936, the sum of $4,000,000, and for each fiscal year thereafter the sum of $49,000,000, to be used as hereinafter provided.

为了协助各州实施其失业补偿法，特此授权为 1936 年 6 月 30 日结束的财政年度拨款 4,000,000 美元，并为此后的每个财政年度拨款 49,000,000 美元，用途如下。

SEC.

美国证券交易委员会。

302.

(a) The Board shall from time to time certify to the Secretary of the Treasury for payment to each State which has an unemployment compensation law approved by the Board under Title IX, such amounts as the Board determines to be necessary for the proper administration of such law during the fiscal year in which such payment is to be made.

(a) 委员会应不时向财政部长证明，向拥有委员会根据第九条批准了失业补偿法的各州支付委员会认为在支付该款项的财政年度内适当管理该法律所需的金额。

The Board s determination shall be based on (1) the population of the State; (2) an estimate of the number of persons covered by the State law and of the cost of proper administration of such law; and (3) such other factors as the Board finds relevant.

委员会的决定应基于 (1) 该州的人口； (2) 州法律所涵盖的人数以及适当执行该法律的成本的估计； (3) 董事会认为相关的其他因素。

The Board shall not certify for payment under this section in any fiscal year a total amount in excess of the amount appropriated therefor for such fiscal year.

委员会不得证明在任何财政年度根据本节支付的款项总额不得超过该财政年度拨款的数额。

(b) Out of the sums appropriated therefor, the Secretary of the Treasury shall, upon receiving a certification under subsection (a), pay, through the Division of Disbursement of the Treasury Department and prior to audit or settlement by the General Accounting Office, to the State agency charged with the administration of such law the amount so certified.

(b) 在收到第 (a) 款规定的证明后，财政部长应在总审计局审计或结算之前，通过财政部支付司，从拨出的款项中，向负责管理此类法律的国家机构支付所证明的金额。

SEC.

美国证券交易委员会。

303.

(a) The Board shall make no certification for payment to any State unless it finds that the law of such State, approved by the Board under Title IX, includes provisions for- (1) Such methods of administration (other than those relating to selection, tenure of office, and compensation of personnel) as are found by the Board to be reasonably calculated to insure full payment of unemployment compensation when due; and (2) Payment of unemployment compensation solely through public employment offices in the State or such other agencies as the Board may approve; and (3) Opportunity for a fair hearing, before an impartial tribunal, for all individuals whose claims for unemployment compensation are denied; and (4) The payment of all money received in the unemployment fund of such State, immediately upon such receipt, to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904; and (5) Expenditure of all money requisitioned by the State agency from the Unemployment Trust Fund, in the payment of unemployment compensation, exclusive of expenses of administration; and (6) The making of such reports, in such form and containing such information, as the Board may from time to time require, and compliance with such provisions as the Board may from time to time find necessary to assure the correctness and verification of such reports; and (7) Making available upon request to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation, and employment status of each recipient of unemployment compensation, and a statement of such recipient s rights to further compensation under such law.

(a) 委员会不得向任何州作出支付证明，除非委员会认为经委员会根据第九条批准的该州的法律包括以下规定： (1) 委员会认为合理计算以确保到期时足额支付失业补偿的管理方法（与人员选拔、任期和薪酬有关的方法除外）； (2) 仅通过州公共就业办公室或委员会可能批准的其他机构支付失业补偿； (3) 所有失业补偿申请被拒绝的个人都有机会在公正的法庭接受公平听证； (4) 在收到该州失业基金中收到的所有款项后，立即将其支付给财政部长，记入第 904 条设立的失业信托基金的贷方； (5) 国家机构从失业信托基金中征用的用于支付失业补偿的所有资金的支出，不包括管理费用； (6) 以董事会不时要求的形式并包含此类信息来制作此类报告，并遵守董事会不时认为有必要确保此类报告的正确性和核实性的规定； (7) 根据要求，向负责管理公共工程或通过公共就业提供援助的任何美国机构提供每个失业补偿金领取者的姓名、地址、普通职业和就业状况，以及该领取者根据该法律获得进一步补偿的权利的声明。

(b) Whenever the Board, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law finds that in the administration of the law there is-- (1) a denial, in a substantial number of cases, of unemployment compensation to individuals entitled thereto under such law; or (2) a failure to comply substantially with any provision specified in subsection (a); the Board shall notify such State agency that further payments will not be made to the State until the Board is satisfied that there is no longer any such denial or failure to comply.

(b) 每当委员会在向负责执行州法律的国家机构发出合理通知并有机会听取其意见后，发现在执行法律时存在以下情况： (1) 在大量案件中，拒绝向根据该法律有权获得失业补偿的个人发放失业补偿； (2) 未能充分遵守(a)款规定的任何规定；委员会应通知该国家机构，在委员会确信不再有任何此类拒绝或不遵守行为之前，不会向该州进一步付款。

Until it is so satisfied it shall make no further certification to the Secretary of the Treasury with respect to such State.

在其满意之前，不得向财政部长提供有关该州的进一步证明。

-------------------------------------------------------------------------------- TITLE IV-GRANTS TO STATES FOR AID TO DEPENDENT CHILDREN APPROPRIATION

---------------------------------------------------------------------------------- 第四章——向各州提供受抚养子女援助拨款

SECTION 401.

第 401 条。

For the purpose of enabling each State to furnish financial assistance, as far as practicable under the conditions in such State, to needy dependent children, there is hereby authorized to be appropriated for the fiscal year ending June 30, 1936, the sum of $24,750,000, and there is hereby authorized to be appropriated for each fiscal year thereafter a sum sufficient to carry out the purposes of this title.

为了使各州能够在本国条件允许的范围内，向贫困的受抚养子女提供财政援助，特此授权为 1936 年 6 月 30 日终了的财政年度拨款 24,750,000 美元，并特此授权为此后的每个财政年度拨款足以实现本标题目的的款项。

The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Board, State plans for aid to dependent children.

根据本节提供的资金应用于向已提交并经董事会批准援助受抚养子女的国家计划的国家付款。

STATE PLANS FOR AID TO DEPENDENT CHILDREN

国家对受抚养子女的援助计划

SEC.

美国证券交易委员会。

402.

(a) A State plan for aid to dependent children must (1) provide that it shall be in effect in all political subdivisions of the State, and, if administered by them, be mandatory upon them; (2) provide for financial participation by the State; (3) either provide for the establishment or designation of a single State agency to administer the plan, or provide for the establishment or designation of a single State agency to supervise the administration of the plan; (4) provide for granting to any individual, whose claim with respect to aid to a dependent child is denied, an opportunity for a fair hearing before such State agency; (5) provide such methods of administration (other than those relating to selection, tenure of office, and compensation of personnel) as are found by the Board to be necessary for the efficient operation of the plan; and (6) provide that the State agency will make such reports, in such form and containing such information, as the Board may from time to time require, and comply with such provisions as the Board may from time to time find necessary to assure the correctness and verification of such reports.

(a) 国家对受抚养子女的援助计划必须 (1) 规定该计划应在该州所有政治区有效，并且如果由这些区管理，则对它们具有强制性； (2) 规定国家财政参与； (3) 规定设立或指定一个单一的国家机构来管理该计划，或者规定设立或指定一个单一的国家机构来监督该计划的管理； (4) 向任何有关受抚养子女的援助申请被拒绝的个人提供在该国家机构接受公平听证的机会； (5) 提供董事会认为有效实施计划所必需的管理方法（与人员选拔、任期和薪酬有关的方法除外）； (6) 规定国家机构将以委员会不时要求的形式和包含此类信息的报告，并遵守委员会不时认为必要的规定，以确保此类报告的正确性和核实。

(b) The Board shall approve any plan which fulfills the conditions specified in subsection (a) except that it shall not approve any plan which imposes as a condition of eligibility for aid to dependent children, a residence requirement which denies aid with respect to any child residing in the State (1) who has resided in the State for one year immediately preceding the application for such aid or (2) who was born within the State within one year immediately preceding the application, if its mother has resided in the State for one year immediately preceding the birth.

(b) 委员会应批准满足 (a) 小节规定的条件的任何计划，但不得批准任何将居住要求强加为受抚养子女援助资格条件的计划，该要求拒绝向居住在该州的任何儿童提供援助：(1) 在申请此类援助之前已在该州居住了一年，或 (2) 在申请该援助之前一年内在该州出生，如果其母亲在申请该援助之前已在该州居住了一年。出生。

SEC.

美国证券交易委员会。

403.

(a) From the sums appropriated therefor, the Secretary of the Treasury shall pay to each State which has an approved plan for aid to dependent children, for each quarter, beginning with the quarter commencing July 1, 1935, an amount, which shall be used exclusively for carrying out the State plan, equal to one-third of the total of the sums expended during such quarter under such plan, not counting so much of such expenditure with respect to any dependent child for any month as exceeds $18, or if there is more than one dependent child in the same home, as exceeds $18 for any month with respect to one such dependent child and $12 for such month with respect to each of the other dependent children.

(a) 从拨款中，财政部长应从 1935 年 7 月 1 日开始的季度开始，向已批准受抚养子女援助计划的各州支付一笔款项，专门用于执行该州计划，该金额相当于该计划下该季度支出总额的三分之一，不包括任何一个月针对任何受抚养子女的支出超过 18 美元，或者如果有更多同一家庭中的一名受抚养子女，其中一名受抚养子女任何一个月超过 18 美元，其他每名受抚养子女该月超过 12 美元。

(b) The method of computing and paying such amounts shall be as follows: (1) The Board shall, prior to the beginning of each quarter, estimate the amount to be paid to the State for such quarter under the provisions of subsection (a), such estimate to be based on (A) a report filed by the State containing its estimate of the total sum to be expended in such quarter in accordance with the provisions of such subsection and stating the amount appropriated or made available by the State and its political subdivisions for such expenditures in such quarter, and if such amount is less than two-thirds of the total sum of such estimated expenditures, the source or sources from which the difference is expected to be derived, (B) records showing the number of dependent children in the State, and (C) such other investigation as the Board may find necessary.

(b) 计算和支付此类金额的方法应如下： (1) 委员会应在每个季度开始之前，根据 (a) 款的规定，估算该季度应向国家支付的金额，该估算应基于 (A) 国家提交的报告，其中包含根据本款规定对该季度支出总额的估算，并说明国家及其政治分区在该季度中为此类支出所拨出或提供的金额。如果该金额少于估计支出总额的三分之二，则说明预计产生差额的一个或多个来源，(B) 显示该州受抚养子女人数的记录，以及 (C) 委员会可能认为必要的其他调查。

(2) The Board shall then certify to the Secretary of the Treasury the amount so estimated by the Board, reduced or increased, as the case may be, by any sum by which it finds that its estimate for any prior quarter was greater or less than the amount which should have been paid to the State for such quarter, except to the extent that such sum has been applied to make the amount certified for any prior quarter greater or less than the amount estimated by the Board for such prior quarter.

(2) 然后，委员会应向财政部长证明其估计的金额（视具体情况而减少或增加），如果委员会发现其对任何前一季度的估计高于或低于应向州政府支付的该季度的金额，则除非该金额已用于使任何前一季度的核证金额大于或低于委员会对该前一季度的估计金额。

(3) 财政部长应立即通过财政部支付司，在总审计局进行审计或结算之前，按照委员会规定的时间向国家支付经核证的金额。

SEC.

美国证券交易委员会。

404.

In the case of any State plan for aid to dependent children which has been approved by the Board, if the Board, after reasonable notice and opportunity for hearing to the State agency administering or supervising the administration of such plan, finds- (1) that the plan has been so changed as to impose any residence requirement prohibited by section 402 (b), or that in the administration of the plan any such prohibited requirement is imposed, with the knowledge of such State agency, in a substantial number of cases; or (2) that in the administration of the plan there is a failure to comply substantially with any provision required by section 402 (a) to be included in the plan; the Board shall notify such State agency that further payments will not be made to the State until the Board is satisfied that such prohibited requirement is no longer so imposed, and that there is no longer any such failure to comply.

对于任何已获得委员会批准的援助受抚养子女的国家计划，如果委员会在向管理或监督该计划的国家机构发出合理通知并有机会听取意见后发现： (1) 该计划已被更改，以致强加了第 402 (b) 条所禁止的任何居住要求，或者在该计划的管理过程中强加了任何此类禁止的要求，且在该国家机构知晓的情况下，在相当多的情况下； (2) 在计划的管理过程中，未充分遵守第 402 (a) 条要求包含在计划中的任何规定；委员会应通知该国家机构，在委员会确信不再强制实施此类禁止性要求并且不再存在任何此类不遵守行为之前，不会向国家支付进一步的款项。

Until it is so satisfied it shall make no further certification to the Secretary of the Treasury with respect to such State.

在其满意之前，不得向财政部长提供有关该州的进一步证明。

SEC.

美国证券交易委员会。

405.

There is hereby authorized to be appropriated for the fiscal year ending June 30, 1936, the sum of $250,000 for all necessary expenses of the Board in administering the provisions of this title.

特此授权为截至 1936 年 6 月 30 日的财政年度拨款 250,000 美元，用于委员会执行本标题规定的所有必要费用。

SEC.

美国证券交易委员会。

406.

When used in this title- (a) The term dependent child means a child under the age of sixteen who has been deprived of parental support or care by reason of the death, continued absence from the home, or physical or mental incapacity of a parent, and who is living with his father, mother, grandfather, grandmother, brother, sister, stepfather, stepmother, stepbrother, stepsister, uncle, or aunt, in a place of residence maintained by one or more of such relatives as his or their own home; (b) The term aid to dependent children means money payments with respect to a dependent child or dependent children.

在本标题中使用时，“受抚养子女”一词是指因父母一方死亡、持续不在家或身体或精神上丧失行为能力而被剥夺父母赡养或照顾的 16 岁以下儿童，并且与父亲、母亲、祖父、祖母、兄弟、姐妹、继父、继母、继兄弟、继姐妹、叔叔或阿姨生活在由一名或多名亲属作为其自己的亲属维持的居住地的儿童。家； (b) 对受抚养子女的援助一词是指向一个或多个受抚养子女支付金钱。

--------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------

TITLE V- GRANTS TO STATES FOR MATERNAL AND CHILD WELFARE PART 1-MATERNAL AND CHILD HEALTH SERVICES

第五章 - 向各州提供的妇幼福利补助金第 1 部分 - 妇幼保健服务

SECTION 501.

第 501 条。

For the purpose of enabling each State to extend and improve, as far as practicable under the conditions in such State, services for promoting the health of mothers and children, especially in rural areas and in areas suffering from severe economic distress, there is hereby authorized to be appropriated for each fiscal year, beginning with the fiscal year ending June 30, 1936, the sum of $3,800,000.

为了使各州能够在本国条件下尽可能扩大和改善促进母亲和儿童健康的服务，特别是在农村地区和遭受严重经济困难的地区，特此授权从 1936 年 6 月 30 日终了的财政年度开始，为每个财政年度拨款 3,800,000 美元。

The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Chief of the Children's Bureau, State plans for such services.

根据本节提供的资金应用于向已提交此类服务的国家计划并经儿童局局长批准的国家付款。

SEC.

美国证券交易委员会。

502.

(a) Out of the sums appropriated pursuant to section 501 for each fiscal year the Secretary of Labor shall allot to each State $20,000, and such part of $1,800,000 as he finds that the number of live births in such State bore to the total number of live births in the United States, in the latest calendar year for which the Bureau of the Census has available statistics.

(a) 在根据第 501 条为每个财政年度拨款的款项中，劳工部长应向每个州拨款 20,000 美元，以及他认为该州的活产儿数量与人口普查局掌握的最近一个日历年的美国活产儿总数相当的部分 1,800,000 美元。

(b) Out of the sums appropriated pursuant to section 501 for each fiscal year the Secretary of Labor shall allot to the States $980,000 (in addition to the allotments made under subsection (a)), according to the financial need of each State for assistance in carrying out its State plan, as determined by him after taking into consideration the number of live births in such State.

(b) 根据第 501 条为每个财政年度拨款的金额，劳工部长应根据各州执行其国家计划的财政需要，在考虑该州的活产数量后确定，向各州拨款 980,000 美元（除了根据（a）款规定的拨款外）。

(c) The amount of any allotment to a State under subsection (a) for any fiscal year remaining unpaid to such State at the end of such fiscal year shall be available for payment to such State under section 504 until the end of the second succeeding fiscal year.

No payment to a State under section 504 shall be made out of its allotment for any fiscal year until its allotment for the preceding fiscal year has been exhausted or has ceased to be available.

在上一财政年度的拨款用完或不再可用之前，不得根据第 504 条向各州支付任何财政年度的拨款。

SEC.

美国证券交易委员会。

503.

(a) A State plan for maternal and child-health services must (1) provide for financial participation by the State; (2) provide for the administration of the plan by the State health agency or the supervision of the administration of the plan by the State health agency; (3) provide such methods of administration (other than those relating to selection, tenure of office, and compensation of personnel) as are necessary for the efficient operation of the plan; (4) provide that the State health agency will make such reports, in such form and containing such information, as the Secretary of Labor may from time to time require, and comply with such provisions as he may from time to time find necessary to assure the correctness and verification of such reports; (5) provide for the extension and improvement of local maternal and child-health services administered by local child health units; (6) provide for cooperation with medical, nursing, and welfare groups and organizations; and (7) provide for the development of demonstration services in needy areas and among groups in special need.

(a) 国家孕产妇和儿童保健服务计划必须 (1) 规定国家的财政参与； (2) 规定国家卫生机构对计划的管理或国家卫生机构对计划管理的监督； (3) 提供计划有效运作所需的管理方法（与人员选拔、任期和薪酬有关的方法除外）； (4) 规定州卫生机构将以劳工部长不时要求的形式和包含此类信息的报告，并遵守劳工部长不时认为必要的规定，以确保此类报告的正确性和可验证性； (5) 扩大和改进当地儿童保健单位管理的当地妇幼保健服务；（六）与医疗、护理、福利团体和组织进行合作；（七）在贫困地区和特殊群体中开展示范服务。

(b) The Chief of the Children s Bureau shall approve any plan which fulfills the conditions specified in subsection (a) and shall thereupon notify the Secretary of Labor and the State health agency of his approval.

(b) 儿童局局长应批准任何满足(a)款规定条件的计划，并立即将其批准情况通知劳工部长和州卫生机构。

SEC.

美国证券交易委员会。

504.

(a) From the sums appropriate therefor and the allotments available under section 502 (a), the Secretary of the Treasury shall pay to each State which has an approved plan for maternal and child-health services, for each quarter beginning with the quarter commencing July 1935, an amount, which shall be used exclusively for carrying out the State plan, equal to one-half of the total sum expended during such quarter for carrying out such plan.

(a) 自 1935 年 7 月开始的季度开始的每个季度，财政部长应从相应的款项和第 502(a) 条规定的可用拨款中向每个已批准孕产妇和儿童保健服务计划的州支付一笔款项，专门用于执行国家计划，该金额相当于该季度执行该计划支出总额的一半。

(b) The method of computing and paying such amounts shall be as follows: (1) The Secretary of Labor shall, prior the beginning of each quarter, estimate the amount to be paid to the State for such quarter under the provisions of subsection (a), such estimate to be based on (A) a report filed by the State containing its estimate of the total sum to be expended in such quarter in accordance with the provisions of such subsection and stating the amount appropriated or made available by the State and its political subdivisions for such expenditures in such quarter, and if such amount is less than one-half of the total sum of such estimated expenditures, the source or sources from which the difference is expected to be derived, and (B) such investigation as he may find necessary.

(b) 计算和支付此类金额的方法应如下： (1) 劳工部长应在每个季度开始之前，根据第 (a) 款的规定，估算该季度应向州支付的金额，该估算应基于 (A) 州提交的报告，其中包含根据本款规定对该季度支出总额的估计，并说明州及其政治分区在该季度中为此类支出拨款或提供的金额。如果该金额少于预计支出总额的一半，则预计产生差额的来源，以及 (B) 他认为必要的调查。

(2) The Secretary of Labor shall then certify the amount so estimated by him to the Secretary of the Treasury, reduced or increased, as the case may be, by any sum by which the Secretary of Labor finds that his estimate for any prior quarter was greater or less than the amount, which should have been paid to the State for such quarter, except to the extent that such sum has been applied to make the amount certified for any prior quarter greater or less than the amount, estimated by the Secretary of Labor for such prior quarter.

(2) 然后，劳工部长应向财政部长证明他所估计的金额，根据具体情况减少或增加，只要劳工部长发现他对任何前一季度的估计高于或少于应向州支付的该季度的金额，除非该金额已用于使任何前一季度的证明金额大于或少于劳工部长对该前一季度的估计金额。

(3) 财政部长应立即通过财政部支付司，在总审计局进行审计或结算之前，按照劳工部长规定的时间向州支付经证明的金额。

(c) The Secretary of Labor shall from time to time certify to the Secretary of the Treasury the amounts to be paid to the States from the allotments available under section 502 (b), and the Secretary of the Treasury shall, through the Division of Disbursement of the Treasury Department and prior to audit or settlement by the General Accounting Office, make payments of such amounts from such allotments at the time or times specified by the Secretary of Labor.

SEC.

美国证券交易委员会。

505.

In the case of any State plan for maternal and child-health services which has been approved by the Chief of the Children s Bureau, if the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency administering or supervising the administration of such plan, finds that in the administration of the plan there is a failure to comply substantially with any provision required by section 503 to be included in the plan, he shall notify such State agency that further payments will not be made to the State until he is satisfied that there is no longer any such failure to comply.

对于任何经儿童局局长批准的国家孕产妇和儿童保健服务计划，如果劳工部长在向管理或监督该计划的国家机构发出合理通知并有机会听取意见后，发现在该计划的管理中实质上未能遵守第 503 条要求纳入该计划的任何规定，他应通知该国家机构，在他确信不再存在任何此类失败之前，不会向该州进一步付款遵守。

Until he is so satisfied he shall make no further certification to the Secretary of the Treasury with respect to such State.

在他对此感到满意之前，不得向财政部长提供有关该州的进一步证明。

SEC.

美国证券交易委员会。

511.

For the purpose of enabling each State to extend and improve (especially in rural areas and in areas suffering from severe economic distress), as far as practicable under the conditions in such State, services for locating crippled children and for providing medical, surgical, corrective, and other services and care, and facilities for diagnosis, hospitalization, and aftercare, for children who are crippled or who are suffering from conditions which lead to crippling, there is hereby authorized to be appropriated for each fiscal year beginning with the fiscal year ending June 30, 1936, the sum of $2,850,000.

为了使各州能够在本国条件允许的情况下，尽可能扩大和改善（特别是在农村地区和遭受严重经济困难的地区）为残疾儿童或患有导致残疾的儿童提供医疗、外科、矫治和其他服务和护理的服务，以及诊断、住院和善后护理设施，特此授权从该财政年度开始的每个财政年度拨款截至 1936 年 6 月 30 日，总金额为 2,850,000 美元。

The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Chief of the Children s Bureau, State plans for such services.

根据本节提供的资金应用于向已提交此类服务的国家计划并经儿童局局长批准的国家付款。

SEC.

美国证券交易委员会。

512.

(a) Out of the sums appropriated pursuant to section 511 for each fiscal year the Secretary of Labor shall allot to each State $20,000, and the remainder to the States according to the need of each State as determined by him after taking into consideration the number of crippled children in such State in need of the services referred to section 511 and the cost of furnishing such service to them (b) The amount of any allotment to a State under subsection (a) for any fiscal year remaining unpaid to such State at the end of such fiscal year shall be available for payment to such State under section 514 until the end of the second succeeding fiscal year.

(a) 在根据第 511 条为每个财政年度拨款的款项中，劳工部长应向每个州分配 20,000 美元，其余部分根据他在考虑该州需要第 511 条所述服务的残疾儿童人数以及向他们提供此类服务的费用后确定的每个州的需要而分配给各州 (b) 任何财政年度根据第 (a) 款向州拨款的金额在该财政年度结束时仍未向该国支付的款项应可根据第 514 条向该国支付，直至下一个财政年度结束。

No payment to a State under section 514 shall be made out of its allotment for any fiscal year until its allotment for the preceding fiscal year has been exhausted or has ceased to be available.

在上一财政年度的拨款用完或不再可用之前，不得根据第 514 条向各州支付任何财政年度的拨款。

SEC.

美国证券交易委员会。

513.

(a) A State plan for services for crippled children must (1) provide for financial participation by the State; (2) provide for the administration of the plan by a State agency or the supervision of the administration of the plan by a State agency; (3) provide such methods of administration (other than those relating to selection, tenure of office, and compensation of personnel) as are necessary for the efficient operation of the plan; (4) provide that the State agency will make such reports, in such form and containing such information, as the Secretary of Labor may from time to time require, and comply with such provisions as he may from time to time find necessary to assure the correctness and verification of such reports; (5) provide for carrying out the purposes specified in section 511; and (6) provide for cooperation with medical, health, nursing, and welfare groups and organizations and with any agency in such State charged with administering State laws providing for vocational rehabilitation of physically handicapped children.

(a) 国家残疾儿童服务计划必须 (1) 规定国家的财政参与； (2) 规定国家机构对计划的管理或国家机构对计划管理的监督； (3) 提供计划有效运作所需的管理方法（与人员选拔、任期和薪酬有关的方法除外）； (4) 规定国家机构将以劳工部长不时要求的形式和包含此类信息的报告，并遵守劳工部长不时认为必要的规定，以确保此类报告的正确性和核实； (5) 为实现第 511 条规定的目的作出规定； (6) 与医疗、保健、护理和福利团体和组织以及该州负责执行规定身体残疾儿童职业康复的州法律的任何机构进行合作。

(b) 儿童局局长应批准任何满足(a)款规定条件的计划，并立即将其批准情况通知劳工部长和国家机构。

SEC.

美国证券交易委员会。

514.

(a) From the sums appropriated therefor and the allotments available under section 512, the Secretary of the Treasury shall pay to each State which has an approved plan for services for crippled children, for each quarter, beginning the quarter commencing July 1, 1935, an amount which shall be used exclusively for carrying out the State plan, equal to one-half of the total sum expended during such quarter for carrying out such plan.

(a) 自 1935 年 7 月 1 日开始的季度开始，财政部长应从为此拨款的款项和根据第 512 条提供的拨款中，向已批准残疾儿童服务计划的各州支付一笔款项，专门用于执行该州计划，该金额等于该季度执行该计划所支出总额的一半。

(b) The method of computing and paying such amounts shall be as follows: (1) The Secretary of Labor shall, prior the beginning of each quarter, estimate the amount to be paid to the State for such quarter under the provisions of subsection (a), such estimate to be based on (A) a report filed by the State containing its estimate of the total sum to be expended in such quarter in accordance with the provisions of such subsection and stating the amount appropriated or made available by the State and its political subdivisions for such expenditures in such quarter and if such amount is less than one-half of the total sum of such estimated expenditures the source or sources from which the difference is expected to be derived, and (B) such investigation as he may find necessary.

(2) The Secretary of Labor shall then certify the amount so estimated by him to the Secretary of the Treasury, reduced or increased as the case may be, by any sum by which the Secretary of Labor finds that his estimate for any prior quarter was greater or less than the amount which should have been paid to the State for such quarter, except to the extent that such sum has been applied to make the amount certified for any prior quarter greater or less than the amount estimated by the Secretary of Labor for such prior quarter.

(2) 然后，劳工部长应向财政部长证明他所估计的金额，根据具体情况减少或增加，只要劳工部长发现他对任何前一季度的估计高于或少于应向州支付的该季度的金额，除非该金额已用于使任何前一季度的证明金额大于或低于劳工部长对该前一季度的估计金额。

(3) 财政部长应立即通过财政部支付司，在总审计局进行审计或结算之前，按照劳工部长规定的时间向州支付经证明的金额。

SEC.

美国证券交易委员会。

515.

In the case of any State plan for services for crippled children which has been approved by the Chief of the Children s Bureau, if the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency administering or supervising the administration of such plan finds that in the administration of the plan there a failure to comply substantially with any provision required by section 513 to be included in the plan, he shall notify such State agency that further payments will not be made to the State until he is satisfied that there is no longer any such failure to comply.

对于任何经儿童局局长批准的为残疾儿童提供服务的国家计划，如果劳工部长在向管理或监督该计划的国家机构发出合理通知并有机会听取意见后发现，在该计划的管理过程中实质上未能遵守第 513 条要求纳入该计划的任何规定，他应通知该国家机构，在他确信不再有任何此类未能遵守的情况之前，不会向该州支付进一步的款项。遵守。

Until he is so satisfied he shall make no further certification to the Secretary of the Treasury with respect to such State.

在他对此感到满意之前，不得向财政部长提供有关该州的进一步证明。

SEC.

美国证券交易委员会。

521.

(a) For the purpose of enabling the United States, through the Children s Bureau, to cooperate with State public-welfare agencies establishing, extending, and strengthening, especially in predominantly rural areas, public-welfare services (hereinafter in this section referred to as child-welfare services ) for the protection and care of homeless, dependent, and neglected children, and children in danger of becoming delinquent, there is hereby authorized to be appropriated for each fiscal year, beginning with the year ending June 30, 1936, the sum of $1,500,000.

(a) 为了使美国能够通过儿童局与州公共福利机构合作，特别是在农村地区，建立、扩大和加强公共福利服务（本节下称儿童福利服务），以保护和照顾无家可归、受抚养和被忽视的儿童以及有犯罪危险的儿童，特此授权从截至 6 月 30 日的年度开始，为每个财政年度拨款， 1936 年，总金额为 1,500,000 美元。

Such amount shall be allotted by the Secretary of Labor for use by cooperating State public- welfare agencies on the basis of plans developed jointly by the State agency and the Children s Bureau, to each State, $10,000, and the remainder to each State on the basis of such plans, not to exceed such part of the remainder as the rural population of such State bears to the total rural population of the United States.

这笔款项应由劳工部长根据国家机构和儿童局联合制定的计划向各州分配 10,000 美元，供合作的州公共福利机构使用，剩余部分根据该计划分配给各州，但不得超过该州农村人口占美国农村总人口的剩余部分。

The amount so allotted shall be expended for payment of part of the cost of district, county or other local child- welfare services in areas predominantly rural, and for developing State services for the encouragement and assistance of adequate methods of community child-welfare organization in areas predominantly rural and other areas of special need.

分配的资金用于支付农村地区、县或其他地方儿童福利服务的部分费用，以及发展国家服务，以鼓励和帮助农村地区和其他有特殊需要的地区采取适当的社区儿童福利组织方法。

The amount of any allotment to a State under this section for any fiscal year remaining unpaid to such State at the end of such fiscal year shall be available for payment to such State under this section until the end of the second succeeding fiscal year.

根据本节规定，在任何财政年度结束时尚未向该州支付的任何拨款金额，应可根据本节向该州支付，直至下一个财政年度结束。

No payment to a State under this section shall be made out of its allotment for any fiscal year until its allotment for the preceding fiscal year has been exhausted or has ceased to be available.

在上一财政年度的拨款用完或不再可用之前，不得根据本节向各州支付任何财政年度的拨款。

(b) From the sums appropriated therefor and the allotments available under subsection (a) the Secretary of Labor shall from time to time certify to the Secretary of the Treasury the amounts to be paid to the States, and the Secretary of the Treasury shall, through the Division of Disbursement of the Treasury Department and prior to audit or settlement by the General Accounting Office, make payments of such amounts from such allotments at the time or times specified by the Secretary of Labor.

(b)从为此拨出的款项和根据(a)款提供的拨款中，劳工部长应不时向财政部长证明将支付给各州的金额，财政部长应通过财政部支付司并在总审计局进行审计或结算之前，在劳工部长指定的时间或时间从此类拨款中支付这些款项。

SEC.

美国证券交易委员会。

531.

(a) In order to enable the United States to cooperate with the States and Hawaii in extending and strengthening their programs of vocational rehabilitation of the physically disabled, and to continue to carry out the provisions and purposes of the Act entitled An Act to provide for the promotion of vocational rehabilitation of persons disabled in industry or otherwise and their return to civil employment , approved June 2, 1920, as amended (U.S.C., title 29, ch.

(a) 为了使美国能够与各州和夏威夷合作，扩大和加强其身体残疾人职业康复计划，并继续执行 1920 年 6 月 2 日批准的经修订的题为《促进工业或其他残疾人职业康复及其重返民事就业法案》的法案的规定和宗旨（《美国法典》，第 29 章，第 1 章）。

4; U.S.C., Supp.

4；美国加州大学，补充。

VII title 29, secs.

VII 标题 29，秒。

31, 32, 34, 35, 37, 39, and 40), there is hereby authorized to be appropriated for the fiscal years ending June 30, 1936, and June 30, 1937, the sum of $841,000 for each such fiscal year in addition to the amount of the existing authorization, and for each fiscal year thereafter the sum of $1,938,000.

31、32、34、35、37、39 和 40），特此授权为截至 1936 年 6 月 30 日和 1937 年 6 月 30 日的财政年度拨款，除现有授权金额外，每个财政年度拨款 841,000 美元，此后每个财政年度拨款 1,938,000 美元。

Of the sums appropriated pursuant to such authorization for each fiscal year, $5,000 shall be apportioned to the Territory of Hawaii and the remainder shall be apportioned among the several States in the manner provided in such Act of June 2, 1920, as amended.

在每个财政年度根据此类授权拨款的金额中，5,000 美元应分配给夏威夷领土，其余部分应按照经修订的 1920 年 6 月 2 日法案规定的方式在几个州之间分配。

(b) For the administration of such Act of June 2, 1920, as amended, by the Federal agency authorized to administer it, there is hereby authorized to be appropriated for the fiscal years ending June 30, 1936, and June 30, 1937, the sum of $22,000 for each such fiscal year in addition to the amount of the existing authorization, and for each fiscal year thereafter the sum of $102,000.

(b) 为了执行经修订的 1920 年 6 月 2 日法案，授权管理该法案的联邦机构特此授权为截至 1936 年 6 月 30 日和 1937 年 6 月 30 日的财政年度拨款，除现有授权金额外，每个财政年度拨款 22,000 美元，此后每个财政年度拨款 102,000 美元。

SEC.

美国证券交易委员会。

541.

(a) There is hereby authorized to be appropriated for the fiscal year ending June 30, 1936, the sum of $425,000, for all necessary expenses of the Children s Bureau in administering the provisions of this title, except section 531.

(a) 特此授权为截至 1936 年 6 月 30 日的财政年度拨款 425,000 美元，用于儿童局执行本编规定的所有必要费用，第 531 节除外。

(b) The Children s Bureau shall make such studies and investigations as will promote the efficient administration of this title, except section 531.

(b) 儿童局应进行研究和调查，以促进本标题的有效管理，第 531 条除外。

(c) The Secretary of Labor shall include in his annual report to Congress a full account of the administration of this title, except section 531.

-------------------------------------------------------------------------------- TITLE VI- PUBLIC HEALTH WORK APPROPRIATION

---------------------------------------------------------------------------------- 第六章 - 公共卫生工作拨款

SECTION 601.

第 601 条。

For the purpose of assisting States, counties, health districts, and other political subdivisions of the States in establishing and maintaining adequate public-health services, including the training of personnel for State and local health work, there is hereby authorized to be appropriated for each fiscal year, beginning with the fiscal year ending June 30,1936, the sum of $8,000,000 to be used as hereinafter provided.

为了协助州、县、卫生区和州其他行政区建立和维持足够的公共卫生服务，包括培训州和地方卫生工作人员，特此授权从 1936 年 6 月 30 日终了的财政年度开始，为每个财政年度拨款 8,000,000 美元，按下文规定使用。

SEC.

美国证券交易委员会。

602.

(a) The Surgeon General of the Public Health Service, with the approval of the Secretary of the Treasury, shall, at the beginning of each fiscal year, allot to the States the total of (1) the amount appropriated for such year pursuant to section 601; and (2) the amounts of the allotments under this section for the preceding fiscal year remaining unpaid to the States at the end of such fiscal year.

(a) 经财政部长批准，公共卫生服务局局长应在每个财政年度开始时向各州拨款 (1) 根据第 601 条为该年度拨款的总额； (2) 上一财政年度本节规定的拨款金额在该财政年度结束时仍未支付给各州。

The amounts of such allotments shall be determined on the basis of (1) the population; (2) the special health problems; and (3) the financial needs; of the respective States.

分配数额应根据以下因素确定： (1) 人口；（二）特殊健康问题； (3) 财务需要；各州的。

Upon making such allotments the Surgeon General of the Public Health Service shall certify the amounts thereof to the Secretary of the Treasury.

进行此类拨款后，公共卫生服务局外科医生应向财政部长证明其数额。

(b) The amount of an allotment to any State under subsection (a) for any fiscal year, remaining unpaid at the end of such fiscal year, shall be available for allotment to States under subsection (a) for the succeeding fiscal year, in addition to the amount appropriated for such year.

(b) 任何财政年度根据第 (a) 款向任何国家拨款的金额，如果在该财政年度结束时仍未支付，则除为该年度拨款的数额外，还可根据第 (a) 款为下一个财政年度向各国分配。

(c) Prior to the beginning of each quarter of the fiscal year, the Surgeon General of the Public Health Service shall, with the approval of the Secretary of the Treasury, determine in accordance with rules and regulations previously prescribed by such Surgeon General after consultation with a conference of the State and Territorial health authorities, the amount to be paid to each State for such quarter from the allotment to such State, and shall certify the amount so determined to the Secretary of the Treasury.

Upon receipt of such certification, the Secretary of the Treasury shall, through the Division of Disbursement of the Treasury Department and prior to audit or settlement by the General Accounting Office, pay in accordance with such certification.

收到此类证明后，财政部长应通过财政部支付司，在总审计局进行审计或结算之前，根据此类证明进行支付。

(d) The moneys so paid to any State shall be expended solely in carrying out the purposes specified in section 601, and in accordance with plans presented by the health authority of such State and approved by the Surgeon General of the Public Health Service.

(d) 向任何州支付的款项只能用于实现第 601 条规定的目的，并按照该州卫生当局提出并经公共卫生服务局局长批准的计划。

SEC.

美国证券交易委员会。

603.

(a) There is hereby authorized to be appropriated for each fiscal year, beginning with the fiscal year ending June 30, 1936, the sum of $2,000,000 for expenditure by the Public Health Service for investigation of disease and problems of sanitation (including the printing and binding of the findings of such investigations), and f or the pay and allowances and traveling expenses of personnel of the Public Health Service, including commissioned officers, engaged in such investigations or detailed to cooperate with the health authorities of any State in carrying out the purposes specified in section 601: Provided, That no personnel of the Public Health Service shall be detailed to cooperate with the health authorities of any State except at the request of the proper authorities of such State.

(a) 特此授权从 1936 年 6 月 30 日终了的财政年度开始，为每个财政年度拨款 2,000,000 美元，用于公共卫生服务部门用于疾病和卫生问题调查（包括打印和装订此类调查结果）的支出，以及公共卫生服务部门人员的工资、津贴和旅费，包括参与此类调查或与各国卫生当局合作的特派官员。任何国家在实现第 601 条规定的目的时：但公共卫生服务部门的任何人员不得指定与任何国家的卫生当局合作，除非该国家有关当局提出要求。

(b) The personnel of the Public Health Service paid from any appropriation not made pursuant to subsection (a) may be detailed to assist in carrying out the purposes of this title.

(b) 公共卫生服务人员的工资不是根据(a)款规定的任何拨款支付的，可以详细说明以协助实现本篇的目的。

The appropriation from which they are paid shall be reimbursed from the appropriation made pursuant to subsection (a) to the extent of their salaries and allowances for services performed while so detailed.

向他们支付的拨款应从根据(a)款规定的拨款中偿还，以他们的工资和所提供服务的津贴为限。

(c) The Secretary of the Treasury shall include in his annual report to Congress a full account of the administration of this title.

-------------------------------------------------------------------------------- TITLE VII-SOCIAL SECURITY BOARD ESTABLISHMENT

-------------------------------------------------------------------------------- 第七章——社会保障委员会的设立

SECTION 701.

第 701 条。

There is hereby established a Social Security Board (in this Act referred to as the Board ) to be composed of three members to be appointed by the President, by and with the advice and consent of the Senate.

特此设立社会保障委员会（在本法中称为委员会），由三名成员组成，由总统任命，并经参议院建议和同意。

During his term of membership on the Board , no member shall engage in any other business, vocation, or employment.

在董事会成员任期内，任何成员不得从事任何其他业务、职业或就业。

Not more than two of the members of the Board shall be members of the same political party.

委员会成员中同一政党成员不得超过两名。

Each member shall receive a salary at the rate of $10,000 a year and shall hold office for a term of six years, except that (1) any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed, shall be appointed for the remainder of such term; and (2) the terms of office of the members first taking office after the date of the enactment of this Act shall expire, as designated by the President at the time of appointment, one at the end of two years, one at the end of four years, and one at the end of six years, after the date of the enactment of this Act.

每位成员的薪金为每年 10,000 美元，任期为六年，但以下情况除外： (1) 为填补其前任任期届满之前出现的空缺而被任命的任何成员，应在该任期的剩余时间内被任命； (2) 本法颁布之日后首次就任的委员的任期，由总统在任命时指定，自本法颁布之日起两年届满、四年届满、六年届满。

The President shall designate one of the members as the chairman of the Board.

主席应指定其中一名成员担任董事会主席。

SEC.

美国证券交易委员会。

702.

The Board shall perform the duties imposed upon it by this Act and shall also have the duty of studying and making recommendations as to the most effective methods of providing economic security through social insurance, and as to legislation and matters of administrative policy concerning old-age pensions, unemployment compensation, accident compensation, and related subjects.

该委员会履行本法赋予的职责，并有责任研究通过社会保险提供经济保障的最有效方法，以及有关养老金、失业补偿、事故补偿和相关主题的立法和行政政策事项，并提出建议。

SEC.

美国证券交易委员会。

703.

The Board is authorized to appoint and fix the compensation of such officers and employees, and to make such expenditures, as may be necessary for carrying out its functions under this Act.

委员会有权任命和确定此类官员和雇员的报酬，并支付履行本法规定的职能所需的支出。

Appointments of attorneys and experts may be made without regard to the civil-service laws.

律师和专家的任命可以不考虑公务员法。

SEC.

美国证券交易委员会。

704.

The Board shall make a full report to Congress, at the beginning of each regular session, of the administration of the functions with which it is charged.

委员会应在每次例会开始时向国会提交其所负责职能的管理情况的完整报告。

-------------------------------------------------------------------------------- TITLE VIII- TAXES WITH RESPECT TO EMPLOYMENT

---------------------------------------------------------------------------------- 第八章 - 与就业有关的税收

SECTION 801.

第 801 条。

In addition to other taxes, there shall be levied, collected, and paid upon the income of every individual a tax equal to the following percentages of the wages (as defined in section 811) received by him after December 31, 1936, with respect to employment (as defined in section 811) after such date: (1) With respect to employment during the calendar years 1937, 1938, and 1939, the rate shall be 1 per centum.

除其他税外，还应根据每个人的收入征收、征收和缴纳相当于 1936 年 12 月 31 日之后其收到的工资（定义见第 811 条）的以下百分比的税款，就该日期之后的就业（定义见第 811 条）而言： (1) 对于 1937、1938 和 1939 日历年期间的就业，税率为 1/1百分百。

(2) With respect to employment during the calendar years 1940, 1941, and 1942, the rate shall 1 per centum.

(2) 对于 1940、1941 和 1942 历年的就业，税率为 1%。

(3) With respect to employment during the calendar years 1943, 1944, and 1945, the rate shall be 2 per centum.

(3) 对于 1943 年、1944 年和 1945 年的就业，税率为 2%。

(4) With respect to employment during the calendar years 1946, 1947, and 1948, the rate shall be 2 per centum.

(4) 对于 1946 年、1947 年和 1948 年的就业，税率为 2%。

(5) With respect to employment after December 31, 1948, the rate shall be 3 per centum.

(5) 对于1948年12月31日之后的就业，税率为3%。

SEC.

美国证券交易委员会。

802.

(a) The tax imposed by section 801 shall be collected by the employer of the taxpayer by deducting the amount of the tax from the wages as and when paid.

(a) 第 801 条征收的税款应由纳税人的雇主通过从支付的工资中扣除税额来征收。

Every employer required so to deduct the tax is hereby made liable for the payment of such tax, and is hereby indemnified against the claims and demands of any person for the amount of any such payment made by such employer.

每位被要求扣除税款的雇主特此承担缴纳此类税款的责任，并特此就任何人就该雇主支付的任何此类款项提出的索赔和要求承担赔偿责任。

(b) If more or less than the correct amount of tax imposed by section 801 is paid with respect to any wage payment, then, under regulations made under this title, proper adjustments, with respect both to the tax and the amount to be deducted, shall be made, without interest, in connection with subsequent wage payments to the same individual by the same employer.

(b) 如果就任何工资支付所缴纳的税额多于或少于第 801 条规定的正确税额，则根据本标题下制定的规定，应就同一雇主向同一个人随后支付的工资对税款和扣除金额进行适当调整，不计利息。

SEC.

美国证券交易委员会。

803.

For the purposes of the income tax imposed by Title I of the Revenue Act of 1934 or by any Act of Congress in substitution therefor, the tax imposed by section 801 shall not be allowed as a deduction to the taxpayer in computing his net income for the year in which such tax is deducted from his wages.

就 1934 年《税收法》第一章或任何国会替代法征收的所得税而言，第 801 条征收的税款不得作为纳税人在计算从其工资中扣除该税款当年的净收入时的扣除额。

SEC.

美国证券交易委员会。

804.

In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following percentages of the wages (as defined in section 811) paid by him after December 31, 1936, with respect to employment (as defined in section 811) after such date: (1) With respect to employment during the calendar years 1937, 1938, and 1939, the rate shall be 1 per centum.

除其他税款外，每个雇主还应对其雇用的个人缴纳消费税，该税等于其在 1936 年 12 月 31 日之后支付的工资（定义见第 811 条）的以下百分比，以及该日期之后的就业（定义见第 811 条）： (1) 对于 1937、1938 和 1939 历年的就业，税率为 1%。

(2) With respect to employment during the calendar years 1940, 1941, and 1942, the rate shall be 1 per centum.

(2) 对于 1940、1941 和 1942 历年的就业，税率为 1%。

(3) With respect to employment during the calendar years 1943, 1944, and 1945, the rate shall be 2 per centum.

(3) 对于 1943 年、1944 年和 1945 年的就业，税率为 2%。

(4) With respect to employment during the calendar years 1946, 1947, and 1948, the rate shall be 2 per centum.

(4) 对于 1946 年、1947 年和 1948 年的就业，税率为 2%。

(5) With respect to employment after December 31, 1948, the rate shall be 3 per centum.

(5) 对于1948年12月31日之后的就业，税率为3%。

SEC.

美国证券交易委员会。

805.

If more or less than the correct amount of tax imposed by section 804 is paid with respect to any wage payment, then, under regulations made under this title, proper adjustments with respect the tax shall be made, without interest, in connection with subsequent wage payments to the same individual by the same employer.

如果就任何工资支付所缴纳的税款多于或少于第 804 条规定的正确税额，则根据本标题下制定的规定，应就同一雇主向同一个人随后支付的工资进行适当的税款调整，不计利息。

SEC.

美国证券交易委员会。

806.

If more or less than the correct amount of tax imposed by section 801 or 804 is paid or deducted with respect to any wage payment and the overpayment or underpayment of tax cannot be adjusted under section 802 (b) or 805 the amount of the overpayment shall be refunded and the amount of the underpayment shall be collected in such manner and at such times (subject to the statutes of limitations properly applicable thereto) as may be prescribed by regulations made under this title.

如果就任何工资支付支付或扣除的税款多于或少于第 801 或 804 节规定的正确税额，并且多付或少付的税款不能根据第 802 (b) 或 805 节进行调整，则多付的金额应予以退还，少付的金额应按根据本篇制定的法规规定的方式和时间（根据适当适用的时效规定）收取。

SEC.

美国证券交易委员会。

807.

(a) The taxes imposed by this title shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury and shall be paid into the Treasury of the United States as internal- revenue collections.

(a) 本篇所征收的税款应由国税局在财政部长的指导下征收，并作为国内收入缴纳给美国财政部。

If the tax is not paid when due, there shall be added as part of the tax interest (except in the case of adjustments made in accordance with the provisions of sections 802 (b) and 805) at the rate of one-half of 1 per centum per month from the date the tax became due until paid.

如果到期未缴纳税款，则应从税款到期之日起直至缴纳为止，按每月百分之一的二分之一的利率添加税款利息（根据第 802（b）和 805 条的规定进行调整的情况除外）。

(b) Such taxes shall be collected and paid in such manner, at such times, and under such conditions, not inconsistent with this title (either by making and filing returns, or by stamps, coupons, tickets, books, or other reasonable devices or methods necessary or helpful in securing a complete and proper collection and payment of the tax or in securing proper identification of the taxpayer), as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

(b) 此类税款的征收和缴纳方式、时间和条件应与本篇不相抵触（通过制作和提交申报表，或通过邮票、优惠券、票据、书籍或其他必要或有助于确保完整和适当地征收和支付税款或确保纳税人正确识别身份的合理装置或方法），经财政部长批准，由国内税务局局长规定。

(c) All provisions of law, including penalties, applicable with respect to any tax imposed by section 600 or section 800 of the Revenue Act of 1926 and the provisions of section 607 of the Revenue Act of 1934, shall, insofar as applicable and not inconsistent with the provisions of this title, be applicable with respect to the taxes imposed by this title.

(d) In the payment of any tax under this title a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

(d) 在缴纳本标题下的任何税款时，一分的小数部分应被忽略，除非其金额达到二分之一或更多，在这种情况下，应增加到一分。

SEC.

美国证券交易委员会。

808.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make and publish rules and regulations for the enforcement of this title.

经财政部长批准，国税局局长应制定并公布执行本标题的规则和条例。

SEC.

美国证券交易委员会。

809.

The Commissioner of Internal Revenue shall furnish to the Postmaster General without prepayment a suitable quantity of stamps, coupons, tickets, books, or other devices prescribed by the Commissioner under section 807 for the collection or payment of any tax imposed by this title, to be distributed to, and kept on sale by, all post offices of the first and second classes, and such post offices of the third and fourth classes as (1) are located in county seats, or (2) are certified by the Secretary of the Treasury to the Postmaster General as necessary to the proper administration of this title.

国税局局长应在不预付的情况下，向邮政局长提供适当数量的邮票、优惠券、票据、书籍或局长根据第 807 条规定的其他装置，用于征收或支付本篇所征收的任何税款，并分发给所有一级和二级邮局以及三级和四级邮局，并由其进行销售，这些邮局属于 (1) 位于县城，或 (2) 由财政部长向邮政局长证明：正确管理此标题所必需的。

The Postmaster General may require each such postmaster to furnish bond in such increased amount as he may from time to time determine, and each such postmaster shall deposit the receipts from the sale of such stamps, coupons, tickets, books, or other devices, to the credit of, and render accounts to, the Postmaster General at such times and in such form as the Postmaster General may by regulations prescribe.

邮政局长可以要求每位邮政局长按其不时确定的增加金额提供保证金，并且每位邮政局长应将销售此类邮票、优惠券、门票、书籍或其他装置的收据存入邮政局长的贷方，并按邮政局长规定的时间和形式向邮政局长提供账目。

The Postmaster General shall at least once a month transfer to the Treasury, as internal- revenue collections all receipts so deposited together with a statement of the additional expenditures in the District of Columbia and elsewhere incurred by the Post Office Department in performing the duties imposed upon said Department by this Act, and the Secretary of the Treasury is hereby authorized and directed to advance from time to time to the credit of the Post Office Department from appropriations made for the collection of the taxes imposed by this title, such sums as may be required for such additional expenditures incurred by the Post Office Department.

邮政局长应至少每月一次将如此存入的所有收据连同邮局部门在履行本法赋予该部门的职责时在哥伦比亚特区和其他地方发生的额外支出的报表一起，作为内部税收收入转入财政部，特此授权和指示财政部长不时从为征收本标题所征税款而拨出的拨款中预支到邮局部门的贷方，这些款项可能需要用于支付邮政部门所产生的额外支出。邮局部门。

SEC.

美国证券交易委员会。

810.

(a) Whoever buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device, prescribed by the Commissioner of Internal Revenue under section 807 for the collection or payment of any tax imposed by this title, shall be fined not more than $1,000 or imprisoned for not more than six months, or both.

(a) 任何人购买、出售、要约出售、使用、转让、接受或给予交换、质押或给予质押，除本篇或据此制定的法规授权外，国税局局长根据第 807 条规定用于征收或支付本篇所征收任何税款的任何邮票、优惠券、票据、书籍或其他装置，应处以不超过 1,000 美元的罚款或不超过 6 个月的监禁，或两者兼施。

(b) Whoever, with intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed by the Commissioner of Internal Revenue under section 807 for the collection or payment of any tax imposed by this title, or uses, sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device, shall be fined not more than $5,000 or imprisoned not more than five years, or both.

(b) 任何人意图诈骗、篡改、伪造、制造或伪造国税局局长根据第 807 条规定用于征收或支付本篇所征收的任何税款的任何印章、优惠券、票据、书籍或其他装置，或使用、出售、出借或拥有任何此类经修改、伪造或假冒的印章、优惠券、票据、书籍或其他装置，或制造、使用、出售或拥有任何材料模仿用于制造此类邮票、优惠券、门票、书籍或其他装置的材料，应处以不超过 5,000 美元的罚款或不超过 5 年的监禁，或两者并罚。

SEC.

美国证券交易委员会。

811.

When used in this title- (a) The term wages means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include that part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year.

在本标题中使用时—— (a)“工资”一词是指所有就业报酬，包括以现金以外的任何媒介支付的所有报酬的现金价值；但该术语不包括雇主在任何日历年向个人支付相当于 3,000 美元的雇佣报酬后，该雇主就该日历年的雇佣向该个人支付的部分报酬。

(b) The term employment means any service, of whatever nature, performed within the United States by an employee for his employer, except- (1) Agricultural labor; (2) Domestic service in a private home; (3) Casual labor not in the course of the employer s trade or business; (4) Service performed by an individual who has attained the age of sixty-five; (5) Service performed as an officer or member of the crew of a vessel documented under the laws of the United States or of any foreign country; (6) Service performed in the employ of the United States Government or of an instrumentality of the United States; (7) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions; (8) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(b)“雇佣”一词是指雇员在美国境内为其雇主提供的任何性质的任何服务，但以下情况除外： (1) 农业劳动； (2) 私人住宅的家政服务； (3) 不在雇主的贸易或业务过程中的临时劳动； (四)年满六十五周岁的个人从事的服务； (5) 作为根据美国或任何外国法律记录的船舶高级船员或船员所提供的服务； (6) 受雇于美国政府或美国机构提供的服务； (7) 受雇于一国、其政治分区或一个或多个国家或政治分区的机构提供的服务； (8) 受雇于专门为宗教、慈善、科学、文学或教育目的，或为防止虐待儿童或动物而组织和运营的公司、公益金、基金或基金会提供的服务，其净收入的任何部分均不属于任何私人股东或个人的利益。

--------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------

TITLE IX- TAX ON EMPLOYERS OF EIGHT OR MORE IMPOSITION OF TAX

第九章 - 对八名或八名以上雇主征税

SECTION 901.

第 901 条。

On and after January 1, 1936, every employer (as defined in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 907) payable by him (regardless of the time of payment) with respect to employment (as defined in section 907) during such calendar year: (1) With respect to employment during the calendar year 1936 the rate shall be 1 per centum; (2) With respect to employment during the calendar year 1937 the rate shall be 2 per centum; (3) With respect to employment after December 31, 1937, the rate shall be 3 per centum.

在 1936 年 1 月 1 日及之后，每个雇主（定义见第 907 条）应就每个日历年为其雇用的个人缴纳消费税，该税等于他在该日历年中就雇用（定义见第 907 条）应支付的总工资（定义见第 907 条）的以下百分比（无论支付时间）： (1) 就 1936 年日历年期间的雇用而言，税率为：应为百分之一； (2) 对于 1937 历年的就业，税率为 2%； (3) 对于 1937 年 12 月 31 日之后的就业，税率为 3%。

SEC.

美国证券交易委员会。

902.

The taxpayer may credit against the tax imposed by section 901 the amount of contributions, with respect to employment during the taxable year, paid by him (before the date of filing of his return for the taxable year) into an unemployment fund under a State law.

纳税人可以将其在纳税年度内（在提交纳税年度纳税申报表之日之前）根据州法律存入失业基金的缴款金额，抵扣第 901 条征收的税款。

The total credit allowed to a taxpayer under this section for all contributions paid into unemployment funds with respect to employment during such taxable year shall not exceed 90 per centum of the tax against which it is credited, and credit shall be allowed only for contributions made under the laws of States certified for the taxable year as provided in section 903.

根据本节规定，纳税人在该纳税年度内向失业基金支付的与就业相关的所有缴款所允许的总抵免额不得超过所抵免税款的 90%，并且只有根据第 903 条规定的在该纳税年度认证的州法律下缴纳的缴款才允许抵免。

SEC.

美国证券交易委员会。

903 (a) The Social Security Board shall approve any State law submitted to it, within thirty days of such submission, which it finds provides that- (1) All compensation is to be paid through public employment offices in the State or such other agencies as the Board may approve; (2) No compensation shall be payable with respect to any day of unemployment occurring within two years after the first day of the first period with respect to which contributions are required; (3) All money received in the unemployment fund shall immediately upon such receipt be paid over to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904; (4) All money withdrawn from the Unemployment Trust Fund by the State agency shall be used solely in the payment of compensation, exclusive of expenses of administration; (5) Compensation shall not be denied in such State to any otherwise eligible individual for refusing to accept new work under any of the following conditions: (A) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (B) if the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; (C) if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona-fide labor organization; (6) All the rights, privileges, or immunities conferred by such law or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal such law at any time.

903 (a) 社会保障委员会应在提交后三十天内批准向其提交的任何州法律，委员会认为该法律规定： (1) 所有补偿均应通过州公共就业办公室或委员会可能批准的其他机构支付； (2) 对于在需要缴款的第一个时期的第一天之后两年内发生的任何失业日，不予支付赔偿； (3) 失业基金收到的所有款项应在收到后立即支付给财政部长，记入第 904 条设立的失业信托基金的贷方； (4) 国家机构从失业信托基金中提取的所有资金应仅用于支付赔偿，不包括管理费用； (5) 在该州，不得因任何其他符合条件的个人在下列任何情况下拒绝接受新工作而拒绝给予补偿： (A) 如果所提供的职位直接由于罢工、停工或其他劳资纠纷而空缺； (B) 如果提供的工作的工资、工作时间或其他条件对个人来说明显不如当地类似工作的现行条件； (C) 如果作为受雇的条件，个人需要加入公司工会或退出或不加入任何真正的劳工组织； (6) 该法律或依据该法律实施的行为所赋予的所有权利、特权或豁免权均受立法机关随时修改或废除该法律的权力的约束。

The Board shall, upon approving such law, notify the Governor of the State of its approval.

委员会在批准该法律后，应将其批准情况通知州州长。

(b) On December 31 in each taxable year the Board shall certify to the Secretary of the Treasury each State whose law it has previously approved, except that it shall not certify any State which, after reasonable notice and opportunity for hearing to the State agency, the Board finds has changed its law so that it no longer contains the provisions specified in subsection (a) or has with respect to such taxable year failed to comply substantially with any such provision.

(b) 在每个纳税年度的 12 月 31 日，委员会应向财政部长证明其先前已批准其法律的每个州，但在向国家机构发出合理通知和听证机会后，委员会发现其法律已更改，不再包含 (a) 款中规定的规定或在该纳税年度中实质上未能遵守任何此类规定的州，不得向财政部长进行认证。

(c) If, at any time during the taxable year, the Board has reason to believe that a State whose law it has previously approved, may not be certified under subsection (b), it shall promptly so notify the Governor of such State.

SEC.

美国证券交易委员会。

904.

(a) There is hereby established in the Treasury of the United States a trust fund to be known as the Unemployment Trust Fund , hereinafter in this title called the Fund .

(a) 特此在美国财政部设立一个信托基金，称为失业信托基金，以下简称该基金。

The Secretary of the Treasury is authorized and directed to receive and hold in the Fund all moneys deposited therein by a State agency from a State unemployment fund.

财政部长被授权并指示接收国家机构从国家失业基金存入该基金的所有资金并将其保存在该基金中。

Such deposit may be made directly with the Secretary of the Treasury or with any Federal reserve bank or member bank of the Federal Reserve System designated by him for such purpose.

此类存款可直接存入财政部长或其为此目的指定的任何联邦储备银行或联邦储备系统成员银行。

(b) It shall be the duty of the Secretary of the Treasury to invest such portion of the Fund as is not, in his judgment, required to meet current withdrawals.

(b) 财政部长有责任将其判断不需要满足当前提款的基金部分进行投资。

Such investment may be made only in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States.

此类投资只能用于美国的有息债务或由美国担保本金和利息的债务。

For such purpose such obligations may be acquired (1) on original issue at par, or (2) by purchase of outstanding obligations at the market price.

为此目的，此类债务可以通过以下方式获得：(1) 按面值原始发行，或 (2) 以市场价格购买未偿还债务。

The purposes for which obligations of the United States may be is- sued under the Second Liberty Bond Act, as amended, are hereby extended to authorize the issuance at par of special obligations exclusively to the Fund.

美国根据经修订的《第二自由债券法》发行债券的目的特此扩展为授权仅向基金发行按面值特别债券。

Such special obligations shall bear interest at a rate equal to the average rate of interest, computed as of the end of the calendar month next preceding the date of such issue, borne by all interest-bearing obligations of the United States then forming 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 of such special obligations shall be the multiple of one-eighth of 1 per centum next lower than such average rate.

此类特殊债务的利息应等于发行日期前下一个日历月月底计算的平均利率，由当时构成公共债务一部分的美国所有计息债务承担；但如果该平均利率不是百分之一的八分之一的倍数，则该特别债务的利率应为低于该平均利率的百分之一的八分之一的倍数。

Obligations other than such special obligations may be acquired for the Fund only on such terms as to provide an investment yield not less than the yield which would be required in the case of special obligations if issued to the Fund upon the date of such acquisition.

除此类特殊义务之外的其他义务只能在提供的投资收益率不低于在购买之日向基金发行特殊义务的情况下所需的收益率的条件下为基金获得。

(c) Any obligations acquired by the Fund (except special obligations issued exclusively to the Fund) may be sold at the market price, and such special obligations may be redeemed at par plus accrued interest.

(d) The interest on, and the proceeds from the sale or redemption of, any obligations held in the Fund shall be credited to and form a part of the Fund.

(d) 基金持有的任何债务的利息以及出售或赎回的收益应记入基金并构成基金的一部分。

(e) The Fund shall be invested as a single fund, but the Secretary of the Treasury shall maintain a separate book account for each State agency and shall credit quarterly on March 31, June 30, September 30, and December 31, of each year, to each account, on the basis of the average daily balance of such account, a proportionate part of the earnings of the Fund for the quarter ending on such date.

(e) 该基金应作为单一基金进行投资，但财政部长应为每个国家机构保留一个单独的账簿账户，并应在每年的 3 月 31 日、6 月 30 日、9 月 30 日和 12 月 31 日，根据该账户的日平均余额，按季度将截至该日的季度基金收益的一部分记入每个账户。

(f) The Secretary of the Treasury is authorized and directed to pay out of the Fund to any State agency such amount as it may duly requisition, not exceeding the amount standing to the account of such State agency at the time of such payment.

(f) 财政部长被授权并指示从基金中向任何国家机构支付其正式申请的金额，但不得超过支付时该国家机构账户上的金额。

SEC.

美国证券交易委员会。

905.

(a) The tax imposed by this title shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury and shall be paid into the Treasury of the United States as internal- revenue collections.

(a) 本篇所征收的税款应由国税局在财政部长的指导下征收，并作为国内收入缴纳给美国财政部。

If the tax is not paid when due, there shall be added as part of the tax interest at the rate of one-half of 1 per centum per month from the date the tax became due until paid.

如果到期未缴纳税款，则应从税款到期之日起直至缴纳为止，按每月百分之二分之一的利率加收税款利息。

(b) Not later than January 31, next following the close of the taxable year, each employer shall make a return of the tax under this title for such taxable year.

(b) 不迟于纳税年度结束后的 1 月 31 日，每个雇主应根据本标题提交该纳税年度的纳税申报表。

Each such return shall be made under oath, shall be filed with the collector of internal revenue for the district in which is located the principal place of business of the employer, or, if he has no principal place of business in the United States, then with the collector at Baltimore, Maryland, and shall contain such information and be made in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe.

每份此类申报表均应在宣誓后提交，并应向雇主主要营业地所在地区的国内税收征税员提交，或者，如果雇主在美国没有主要营业地，则应向马里兰州巴尔的摩的税收征税员提交，并应包含此类信息，并应按照国税局局长经财政部长批准后可按法规规定的方式制作。

All provisions of law (including penalties) applicable in respect of the taxes imposed by section 600 of the Revenue Act of 1926, shall, insofar as not inconsistent with this title, be applicable in respect of the tax imposed by this title.

适用于 1926 年《税收法》第 600 条所征收税款的所有法律规定（包括处罚），只要不与本篇相抵触，均应适用于本篇所征收的税款。

The Commissioner may extend the time for filing the return of the tax imposed by this title, under such rules and regulations as he may prescribe with the approval of the Secretary of the Treasury, but no such extension shall be for more than sixty days.

经财政部长批准，专员可以根据其规定的规则和条例延长提交本篇所征收税款申报表的时间，但此类延长不得超过六十天。

(c) Returns filed under this title shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, including penalties, as returns made under Title II of the Revenue Act of 1926.

(d) The taxpayer may elect to pay the tax in four equal installments instead of in a single payment, in which case the first installment shall be paid not later than the last day prescribed for the filing of returns, the second installment shall be paid on or before the last day of the third month, the third installment on or before the last day of the sixth month, and the fourth installment on or before the last day of the ninth month, after such last day.

(d) 纳税人可以选择分四期等额缴纳税款，而不是一次缴纳，在这种情况下，第一期税款应不迟于提交申报表规定的最后一天缴纳，第二期税款应在第三个月的最后一天或之前缴纳，第三期税款应在第六个月的最后一天或之前缴纳，第四期税款应在最后一天之后的第九个月的最后一天或之前缴纳。

If the tax or any installment thereof is not paid on or before the last day of the period fixed for its payment, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector.

如果在规定缴税期限的最后一天或之前未缴纳税款或任何分期税款，则应根据征税员的通知和要求缴纳全部未缴税款。

(e) At the request of the taxpayer the time for payment of the tax or any installment thereof may be extended under regulations prescribed by the Commissioner with the approval of the Secretary of the Treasury, for a period not to exceed six months from the last day of the period prescribed for the payment of the tax or any installment thereof.

(e) 应纳税人的请求，经财政部长批准，税款或其任何分期付款的缴纳期限可根据税务局局长制定的规定予以延长，期限自税款或其任何分期付款规定期限的最后一天起不超过六个月。

The amount of the tax in respect of which any extension is granted shall be paid (with interest at the rate of one-half of 1 per centum per month) on or before the date of the expiration of the period of the extension.

获准延期的税款应在延期期限届满之日或之前缴纳（利息为每月百分之一的二分之一）。

(f) In the payment of any tax under this title a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

(f) 在缴纳本标题下的任何税款时，一分的小数部分应被忽略，除非其金额达到二分之一或更多，在这种情况下，应增加到一分。

SEC.

美国证券交易委员会。

906.

No person required under a State law to make payments to an unemployment fund shall be relieved from compliance therewith on the ground that he is engaged in interstate commerce, or that the State law does not distinguish between employees engaged in interstate commerce and those engaged in intrastate commerce.

州法律要求向失业基金缴纳的任何人不得因其从事州际商业或州法律不区分从事州际商业和州内商业的雇员为由而免除其遵守义务。

SEC.

美国证券交易委员会。

907.

When used in this title -- (a) The term employer does not include any person unless on each of some twenty days during the taxable year, each day being in a different calendar week, the total number of individuals who were in his employ for some portion of the day (whether or not at the same moment of time) was eight or more.

在本标题中使用时—— (a)“雇主”一词不包括任何人，除非在应税年度的大约 20 天中，每一天都在不同的日历周中，该天的某个时间段（无论是否在同一时间）受雇于他的个人总数为 8 人或更多。

(b) The term wages means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash.

(b)“工资”一词是指所有就业报酬，包括以现金以外的任何媒介支付的所有报酬的现金价值。

(c) The term employment means any service, of whatever nature, performed within the United States by an employee for his employer, except- (1) Agricultural labor; (2) Domestic service in a private home; (3) Service performed as an officer or member of a crew of a vessel on the navigable waters of the United States; (4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; (5) Service performed in the employ of the United States Government or of an instrumentality of the United States; (6) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions; (7) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(c) 雇佣一词是指雇员在美国境内为其雇主提供的任何性质的任何服务，但以下情况除外： (1) 农业劳动； (2) 私人住宅的家政服务； (3) 作为高级船员或船员在美国通航水域提供的服务； (4) 个人为其儿子、女儿或配偶提供的服务，以及二十一岁以下的子女为其父亲或母亲提供的服务； (5) 受雇于美国政府或美国机构提供的服务； (6) 受雇于一州、其政治分区或一个或多个州或政治分区的机构提供的服务； (7) 受雇于专门为宗教、慈善、科学、文学或教育目的，或为防止虐待儿童或动物而组织和运营的公司、公益金、基金或基金会提供的服务，其净收入的任何部分均不属于任何私人股东或个人的利益。

(d) The term State agency means any State officer, board, or other authority, designated under a State law to administer the unemployment fund in such State.

(d) “州机构”一词是指根据州法律指定管理该州失业基金的任何州官员、委员会或其他机构。

(e) The term unemployment fund means a special fund, established under a State law and administered by a State agency, for the payment of compensation.

(e) 失业基金一词是指根据州法律设立并由国家机构管理的用于支付赔偿的特别基金。

(f) The term contributions means payments required by a State law to be made by an employer into an unemployment fund, to the extent that such payments are made by him without any part thereof being deducted or deductible from the wages of individuals in his employ.

(f) “缴款”一词是指州法律要求雇主向失业基金缴纳的款项，但该款项由雇主支付，且其任何部分不得从其雇员的工资中扣除或扣除。

(g) The term compensation means cash benefits payable to individuals with respect to their unemployment.

(g) 补偿一词是指向失业个人支付的现金福利。

SEC.

美国证券交易委员会。

908.

The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make and publish rules and regulations for the enforcement of this title, except sections 903, 904, and 910.

经财政部长批准，国税局局长应制定并公布执行本标题的规则和条例，第 903、904 和 910 条除外。

SEC.

美国证券交易委员会。

909.

(a) In addition to the credit allowed under section 902, a taxpayer may, subject to the conditions imposed by section 910, credit against the tax imposed by section 901 for any taxable year after the taxable year 1937, an amount, with respect to each State law, equal to the amount, if any, by which the contributions, with respect to employment in such taxable year, actually paid by the taxpayer under such law before the date of filing his return for such taxable year, is exceeded by whichever of the following is the lesser- (1) The amount of contributions which he would have been required to pay under such law for such taxable year if he had been subject to the highest rate applicable from time to time throughout such year to any employer under such law; or (2) Two and seven-tenths per centum of the wages payable by him with respect to employment with respect to which contributions for such year were required under such law.

(a) 除第 902 条允许的抵免外，纳税人还可以根据第 910 条规定的条件，从第 901 条对 1937 年纳税年度之后的任何纳税年度征收的税款中扣除，就各州法律而言，该金额等于纳税人在提交该纳税年度纳税申报表之日之前根据该法律实际缴纳的与该纳税年度就业有关的缴款额（如果有）超过以下列两者中较小者为准—— (1) 如果他在该年中不时根据该法律适用于任何雇主的最高税率，则他在该纳税年度根据该法律应缴纳的缴款额； (2) 根据该法律要求其当年缴款的就业应支付工资的百分之二又十分之七。

(b) If the amount of the contributions actually so paid by the taxpayer is less than the amount which he should have paid under the State law, the additional credit under subsection (a) shall be reduced proportionately.

(b) 如果纳税人实际缴纳的缴款金额低于州法律规定应缴纳的金额，则 (a) 款规定的额外抵免额应按比例减少。

(c) The total credits allowed to a taxpayer under this title shall not exceed 90 per centum of the tax against which such credits are taken.

CONDITIONS OF ADDITIONAL CREDIT ALLOWANCE

额外信贷津贴的条件

SEC.

美国证券交易委员会。

910.

(a) A taxpayer shall be allowed the additional credit under section 909, with respect to his contribution rate under a State law being lower, for any taxable year, than that of another employer subject to such law, only if the Board finds that under such law-- (1) Such lower rate, with respect to contributions to a pooled fund, is permitted on the basis of not less than three years of compensation experience; (2) Such lower rate, with respect to contributions to a guaranteed employment account, is permitted only when his guaranty of employment was fulfilled in the preceding calendar year, and such guaranteed employment account amounts to not less than 7 per centum of the total wages payable by him, in accordance with such guaranty, with respect to employment in such State in the preceding calendar year; (3) Such lower rate, with respect to contributions to a separate reserve account, is permitted only when (A) compensation has been payable from such account throughout the preceding calendar year, and (B) such account amounts to not less than five times the largest amount of compensation paid from such account within any one of the three preceding calendar years, and (C) such account amounts to not less than 7 per centum of the total wages payable by him (plus the total wages payable by any other employers who may be contributing to such account) with respect to employment in such State in the preceding calendar year.

(a) 如果纳税人在任何纳税年度根据州法律规定的缴款率低于受该法律约束的其他雇主，则应允许纳税人根据第 909 条获得额外抵免，除非委员会认为根据该法律： (1) 就向集合基金缴款而言，这种较低的缴款率是在不少于三年的补偿经验的基础上允许的； (2) 只有当他在上一日历年履行了就业保证，并且该保证就业账户的金额不少于他根据该保证就上一日历年在该国就业应付的工资总额的 7% 时，才允许对保障就业账户的缴款采取这种较低的税率； (3) 对于向单独的准备金账户缴款，只有在以下情况下才允许采用这种较低的比率：(A) 在上一个日历年中已从该账户支付了补偿，并且 (B) 该账户金额不少于前三个日历年中任何一年内从该账户支付的最大补偿金额的五倍，并且 (C) 该账户金额不少于他应付工资总额的 7%（加上可能向该账户缴款的任何其他雇主应付工资总额），关于上一日历年在该国的就业情况。

(b) Such additional credit shall be reduced, if any contributions under such law are made by such taxpayer at a lower rate under conditions not fulfilling the requirements of subsection (a), by the amount bearing the same ratio to such additional credit as the amount of contributions made at such lower rate bears to the total of his contributions paid for such year under such law.

(b)如果该纳税人在不满足(a)款要求的情况下以较低的税率缴纳了该法律规定的任何缴款，则该额外抵免额应减少，其金额与按较低税率缴纳的缴款额与该纳税人根据该法律缴纳的当年缴款总额的比例相同。

(c) As used in this section- (1) The term reserve account means a separate account in an unemployment fund, with respect to an employer or group of employers, from which compensation is payable only with respect to the unemployment of individuals who were in the employ of such employer, or of one of the employers comprising the group.

(2) The term pooled fund means an unemployment fund or any part thereof in which all contributions are mingled and undivided, and from which compensation is payable to all eligible individuals, except that to individuals last employed by employers with respect to whom reserve accounts are maintained by the State agency, it is payable only when such accounts are exhausted.

(2) 集合基金一词是指失业基金或其任何部分，其中所有缴款混合且不可分割，并从中向所有符合资格的个人支付补偿，但国家机构为其保留储备账户的最后受雇于雇主的个人除外，只有当这些账户用完时才应支付补偿。

(3) The term guaranteed employment account means a separate account, in an unemployment fund, of contributions paid by an employer (or group of employers) who (A) guarantees in advance thirty hours of wages for each of forty calendar weeks (or more, with one weekly hour deducted for each added week guaranteed) in twelve months, to all the individuals in his employ in one or more distinct establishments, except that any such individual s guaranty may commence after a probationary period (included within twelve or less consecutive calendar weeks), and (B) gives security or assurance, satisfactory to the State agency, for the fulfillment of such guaranties, from which account compensation shall be payable with respect to the unemployment of any such individual whose guaranty is not fulfilled or renewed and who is otherwise eligible for compensation under the State law.

(3) 保障就业账户一词是指失业基金中由雇主（或雇主团体）支付的缴款的单独账户，该雇主（A）提前保证十二个月内四十个日历周（或以上，每增加一周扣除一个每周一小时的工资）向其在一个或多个不同机构雇用的所有个人提供三十个小时的工资，但任何此类个人的担保可以在试用期（包括十二个或更少的连续日历内）之后开始周），并且 (B) 为履行此类担保提供令国家机构满意的担保或保证，对于未履行或更新担保且根据州法律有资格获得赔偿的任何此类个人的失业，应从该帐户中支付赔偿。

(4) The term year of compensation experience , as applied to an employer, means any calendar year throughout which compensation was payable with respect to any individual in his employ who became unemployed and was eligible for compensation.

(4) 适用于雇主的“补偿经历年份”一词是指对其雇员中失业并有资格获得补偿的任何个人支付补偿的任何日历年。

--------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------

TITLE X- GRANTS TO STATES FOR AID TO THE BLIND APPROPRIATION SECTION 1001.

第 X 章——向各州提供盲目拨款援助的赠款第 1001 节。

For the purpose of enabling each State to furnish financial assistance, as far as practicable under the conditions in such State, to needy individuals who are blind, there is hereby authorized to be appropriated for the fiscal year ending June 30, 1936, the sum of $3,000,000, and there is hereby authorized to be appropriated for each fiscal year thereafter a sum sufficient to carry out the purposes of this title.

为了使各州能够在本国条件允许的范围内，向有需要的盲人提供财政援助，特此授权为 1936 年 6 月 30 日终了的财政年度拨款 3,000,000 美元，并特此授权为此后的每个财政年度拨款足以实现本标题目的的资金。

The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Social Security Board, State plans for aid to the blind.

根据本节提供的资金应用于向已提交并经社会保障委员会批准国家盲人援助计划的国家付款。

SEC.

美国证券交易委员会。

1002.

(a) A State plan for aid to the blind must (1) provide that it shall be in effect in all political subdivisions of the State, and, if administered by them, be mandatory upon them; (2) provide for financial participation by the State; (3) either provide for the establishment or designation of a single State agency to administer the plan, or provide for the establishment or designation of a single State agency to supervise the administration of the plan; (4) provide for granting to any individual, whose claim for aid is denied, an opportunity for a fair hearing before such State agency; (5) provide such methods of administration (other than those relating to selection, tenure of office, and compensation of personnel) as are found by the Board to be necessary for the efficient operation of the plan; (6) provide that the State agency will make such reports, in such form and containing such information, as the Board may from time to time require, and comply with such provisions as the Board may from time to time find necessary to assure the correctness and verification of such reports; and (7) provide that no aid will be furnished any individual under the plan with respect to any period with respect to which he is receiving old-age assistance under the State plan approved under section 2 of this Act.

(a) 国家盲人援助计划必须 (1) 规定该计划应在该州所有政治区有效，并且如果由这些区管理，则对它们具有强制性； (2) 规定国家财政参与； (3) 规定设立或指定一个单一的国家机构来管理该计划，或者规定设立或指定一个单一的国家机构来监督该计划的管理； (4) 向援助申请被拒绝的任何个人提供在该国家机构接受公平听证的机会； (5) 提供董事会认为有效实施计划所必需的管理方法（与人员选拔、任期和薪酬有关的方法除外）； (6) 规定国家机构将按照委员会不时要求的形式和包含此类信息提交报告，并遵守委员会不时认为必要的规定，以确保此类报告的正确性和核实； (7) 规定，在根据本法第 2 条批准的国家计划接受老年援助的任何期间，不会根据该计划向任何个人提供任何援助。

(b) The Board shall approve any plan which fulfills the conditions specified in subsection (a), except that it shall not approve any plan which imposes, as a condition of eligibility for aid to the blind under the plan- (1) Any residence requirement which excludes any resident of the State who has resided therein five years during the nine years immediately preceding the application for aid and has resided therein continuously for one year immediately preceding the application or (2) Any citizenship requirement which excludes any citizen of the United States.

(b) 委员会应批准满足 (a) 小节规定的条件的任何计划，但不得批准任何强加下列条件作为该计划下盲人援助资格的条件的计划： (1) 任何居住要求，其中排除在申请援助之前的九年期间已在该州居住五年并在申请前连续居住一年的任何本州居民；或 (2) 任何排除任何美国公民的公民身份要求。

SEC.

美国证券交易委员会。

1003.

(a) From the sums appropriated therefor, the Secretary of the Treasury shall pay to each State which has an approved plan for aid to the blind, for each quarter, beginning with the quarter commencing July 1, 1935, (1) an amount which shall be used exclusively as aid to the blind equal to one-half of the total of the sums expended during such quarter as aid to the blind under the State plan with respect to each individual who is blind and is not an inmate of a public institution not counting so much of such expenditure with respect to any individual for any month as exceeds $30, and (2) 5 per centum of such amount, which shall be used for paying the costs of administering the State plan or for aid to the blind, or both, and for no other purpose.

(a) 从拨款中，财政部长应从 1935 年 7 月 1 日开始的季度开始，向已批准盲人援助计划的每个州支付一笔款项，专门用于盲人援助，该金额相当于该季度根据国家计划为每个盲人且不是公共机构囚犯的盲人援助支出总额的一半。任何个人每月超过 30 美元的此类支出，以及 (2) 该金额的 5%，应用于支付管理国家计划的费用或援助盲人，或两者兼而有之，不得用于其他目的。

(b) The method of computing and paying such amounts shall be as follows: (1) The Board shall, prior to the beginning of each quarter, estimate the amount to be paid to the State for such quarter under provisions of clause (1) of subsection (a), such estimate to be based on (A) a report filed by the State containing its estimate of the total sum to be expended in such quarter in accordance with the provisions of such clause, and stating the amount appropriated or made available by the State and its political subdivisions for such expenditures in such quarter, and if such amount is less than one-half of the total sum of such estimated expenditures, the source or sources from which the difference is expected to be derived, (B) records showing the number of blind individuals in the State, and (C) such other investigation as the Board may find necessary.

(b) 计算和支付此类金额的方法应如下： (1) 委员会应在每个季度开始之前，根据 (a) 款第 (1) 款的规定，估计该季度应向州政府支付的金额，该估计数应基于 (A) 州政府提交的报告，其中包含根据该条款的规定对该季度支出总额的估计，并说明州政府及其政治分区为此拨款或提供的金额。该季度的支出，如果该金额少于预计支出总额的一半，则预计产生差额的来源，(B) 显示本州盲人人数的记录，以及 (C) 委员会可能认为必要的其他调查。

(3) 财政部长应立即通过财政部支付司，在总审计局进行审计或结算之前，按照委员会规定的时间，向国家支付经核证的金额，增加 5%。

SEC.

美国证券交易委员会。

1004.

In the case of any State plan for aid to the blind which has been approved by the Board, if the Board, after reasonable notice and opportunity for hearing to the State agency administering or supervising the administration of such a plan, finds-- (1) that the plan has been so changed as to impose any residence or citizenship requirement prohibited by section 1002 (b), or that in the administration of the plan any such prohibited requirement is imposed, with the knowledge of such State agency, in a substantial number of cases; or (2) that in the administration of the plan there is a failure to comply substantially with any provision required by section 1002 (a) be included in the plan; the Board shall notify such State agency that further payments will not be made to the State until the Board is satisfied that such prohibited requirement is no longer so imposed, and that there is no longer any such failure to comply.

对于委员会批准的任何国家盲人援助计划，如果委员会在向管理或监督该计划的国家机构发出合理通知和听取意见后发现： (1) 该计划已被更改，以致强加了第 1002 (b) 条禁止的任何居住或公民身份要求，或者在该计划的管理过程中，在该国家机构知晓的情况下，在相当多的情况下强加了任何此类禁止的要求； (2) 在该计划的管理过程中，未充分遵守第 1002 (a) 条要求纳入该计划的任何规定；委员会应通知该国家机构，在委员会确信不再强制实施此类禁止性要求并且不再存在任何此类不遵守行为之前，不会向国家支付进一步的款项。

Until it is satisfied it shall make no further certification to the Secretary of the Treasury with respect to such State.

在其满意之前，不得向财政部长提供有关该州的进一步证明。

SEC.

美国证券交易委员会。

1005.

There is hereby authorized to be appropriated for the fiscal year ending June 30, 1936 the sum of $30,000, for all necessary expenses of the Board in administering the provisions of this title.

特此授权为截至 1936 年 6 月 30 日的财政年度拨款 30,000 美元，用于委员会执行本标题规定的所有必要费用。

SEC.

美国证券交易委员会。

1006.

When used in this title the term aid to the blind means money payments to blind individuals.

当在本标题中使用时，“对盲人的援助”一词是指向盲人支付金钱。

-------------------------------------------------------------------------------- TITLE XI- GENERAL PROVISIONS

———————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————

DEFINITIONS SECTION 1101.

定义第 1101 节。

(a) When used in this Act- (1) The term State (except when used in section 531) includes Alaska, Hawaii, and the District of Columbia.

(a) 在本法中使用时 - (1) “州”一词（在第 531 条中使用时除外）包括阿拉斯加、夏威夷和哥伦比亚特区。

(2) The term United States when used in a geographical sense means the States, Alaska, Hawaii, and the District of Columbia.

(2) “美国”一词在地理意义上使用时是指各州、阿拉斯加、夏威夷和哥伦比亚特区。

(3) The term person means an individual, a trust or estate, a partnership, or a corporation.

(3) “人”一词是指个人、信托或财产、合伙企业或公司。

(4) The term corporation includes associations, joint-stock companies, and insurance companies.

(4) “公司”一词包括协会、股份公司和保险公司。

(5) The term shareholder includes a member in an association, joint- stock company, or insurance company.

(5) “股东”一词包括协会、股份公司或保险公司的成员。

(6) The term employee includes an officer of a corporation.

(6) 术语“雇员”包括公司的高级职员。

(b) The terms includes and including when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.

(b) 术语“包括”和“包括”在本法所包含的定义中使用时，不应被视为排除该术语含义内的其他事物。

(c) Whenever under this Act or any Act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for the purposes of this Act the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.

(d) Nothing in this Act shall be construed as authorizing any Federal official, agent, or representative, in carrying out any of the provisions of this Act, to take charge of any child over the objection of either of the parents of such child, or of the person standing in loco parentis to such child.

(d) 本法中的任何内容均不得被解释为授权任何联邦官员、代理人或代表在执行本法任何规定时，在儿童父母或代表儿童的代行人的反对的情况下接管任何儿童。

SEC.

美国证券交易委员会。

1102.

The Secretary of the Treasury, the Secretary of Labor, and the Social Security Board respectively, shall make and publish such rules and regulations, not inconsistent with this Act, as may be necessary to the efficient administration of the functions with which each is charged under this Act.

财政部长、劳工部长和社会保障委员会应分别制定和公布与本法不相抵触的规则和条例，以有效管理本法规定的各自职责。

SEC.

美国证券交易委员会。

1103.

If any provision of this Act, or the application thereof to any person or circumstance is held invalid, the remainder of the Act, and the application of such provision to other persons or circumstances shall not be affected thereby.

如果本法的任何规定或其对任何人或情况的适用被视为无效，则该法的其余部分以及该规定对其他人或情况的适用不受影响。

SEC.

美国证券交易委员会。

1104.

The right to alter, amend, or repeal any provision of this Act is hereby reserved to the Congress.

特此保留国会更改、修正或废除本法任何条款的权利。

SEC.

美国证券交易委员会。

1105.

This Act may be cited as the Social Security Act.

本法可称为《社会保障法》。

中文为机器翻译，仅供参考。