<section xmlns="http://xml.house.gov/schemas/uslm/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" style="-uslm-lc:I80" id="ida22da079-22ee-11e8-a37c-fec0a7cc922f" identifier="/us/usc/t45/s404"><num value="404">§ 404.</num><heading> Temporary increase in employers’ contribution rate</heading><content>
<p style="-uslm-lc:I11" class="indent0">Notwithstanding the provisions of section 358(a)2 <ref class="footnoteRef" idref="fn002030">1</ref><note type="footnote" id="fn002030"><num>1</num> See References in Text note below.</note> of this title, the rate of contribution required to be paid under the Railroad Unemployment Insurance Act [<ref href="/us/usc/t45/s351">45 U.S.C. 351</ref> 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 <date date="1961-12-31">December 31, 1961</date>, and before <date date="1964-01-01">January 1, 1964</date>.</p>
</content><sourceCredit id="ida22da07a-22ee-11e8-a37c-fec0a7cc922f">(<ref href="/us/pl/87/7">Pub. L. 87–7</ref>, § 5, <date date="1961-03-24">Mar. 24, 1961</date>, <ref href="/us/stat/75/17">75 Stat. 17</ref>.)</sourceCredit>
<notes type="uscNote" id="ida22da07b-22ee-11e8-a37c-fec0a7cc922f">
<note style="-uslm-lc:I75" topic="referencesInText" id="ida22da07c-22ee-11e8-a37c-fec0a7cc922f">
<heading class="centered smallCaps">References in Text</heading><p style="-uslm-lc:I21" class="indent0"><ref href="/us/usc/t45/s358/a">Section 358(a) of this title</ref>, referred to in text, was amended generally by <ref href="/us/pl/100/647/tVII">Pub. L. 100–647, title VII</ref>, § 7102(a), <date date="1988-11-10">Nov. 10, 1988</date>, <ref href="/us/stat/102/3759">102 Stat. 3759</ref>, and, as so amended, does not contain a cl. “2”.</p>
<p style="-uslm-lc:I21" class="indent0">The Railroad Unemployment Insurance Act, referred to in text, is <ref href="/us/act/1938-06-25/ch680">act June 25, 1938, ch. 680</ref>, <ref href="/us/stat/52/1094">52 Stat. 1094</ref>, as amended, which is classified principally to chapter 11 (§ 351 et seq.) of this title. For complete classification of this Act to the Code, see <ref href="/us/usc/t45/s367">section 367 of this title</ref> and Tables.</p>
</note>
</notes>
</section>