45 U.S.C. § 404

Temporary increase in employers’ contribution rate

Notwithstanding the provisions of section 358(a)2 of this title, the rate of contribution required to be paid under the Railroad Unemployment Insurance Act [ 45 U.S.C. 351 et seq.] by every employer as defined in such Act shall be 4 per centum with respect to compensation as defined in such Act, paid after December 31, 1961 , and before January 1, 1964 .

( Pub. L. 87–7, § 5 , Mar. 24, 1961 , 75 Stat. 17 .)