---
kind: "section"
citation: "45 U.S.C. § 363a"
title: "45"
title_heading: "Railroads"
number: "363a"
heading: "Refunds of State unemployment contributions by employees; amount; application period; definitions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/45/363a"
units:
  - "Chapter 11 — Railroad Unemployment Insurance"
---

# §363a. Refunds of State unemployment contributions by employees; amount; application period; definitions

- (a) Notwithstanding any other provision of law, in any case where an [employee amount](#b-1) (as hereinafter defined) was paid from a [State](/usc/45/351.md?p=t) unemployment [fund](/usc/45/351.md?p=q) to the [Unemployment Trust Fund](#b-2), an aggregate amount equal thereto shall be paid from the [Unemployment Trust Fund](#b-2), as refunds, to [employees](#b-3) who paid into the [State](/usc/45/351.md?p=t) [fund](/usc/45/351.md?p=q) the contributions upon which such payment into the [Unemployment Trust Fund](#b-2) was based, except that in case any such [employee](/usc/45/351.md?p=d) is deceased, payment shall be made to his estate; and the payment so made in the case of any [employee](/usc/45/351.md?p=d) shall be in proportion to the contributions paid by such [employee](/usc/45/351.md?p=d) into the [State](/usc/45/351.md?p=t) [fund](/usc/45/351.md?p=q): Provided, That payment in any such case shall be made only if application therefor is made to the Railroad Retirement [Board](/usc/45/351.md?p=r) within two years after August 2, 1946.
- (b) As used in this section—
  - (1) The term “employee amount” means any amount paid from a [State](/usc/45/351.md?p=t) unemployment [fund](/usc/45/351.md?p=q) to the [Unemployment Trust Fund](#b-2) which would not have been required to be paid, under the provisions of [section 363(c) of this title](/usc/45/363.md?p=c), if said section had not required payment of amounts based on contributions collected from [employees](#b-3).
  - (2) The term “Unemployment Trust Fund” means the [fund](/usc/45/351.md?p=q) established by [section 1104 of title 42](/usc/42/1104.md).
  - (3) The term “employees” has the same meaning as in the Railroad Unemployment Insurance Act [[45 U.S.C. 351](/usc/45/351.md) et seq.].

## Source credit

(Aug. 2, 1946, ch. 743, 60 Stat. 806; Aug. 6, 1947, ch. 509, 61 Stat. 793.)

## Notes

### Editorial Notes

### References in Text

The Railroad Unemployment Insurance Act, referred to in subsec. (b)(3), is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to this chapter. For complete classification of this Act to the Code, see section 367 of this title and Tables.

### Codification

Section was not enacted as a part of the Railroad Unemployment Insurance Act which comprises this chapter.

### Amendments

1947—Subsec. (a). Act Aug. 6, 1947, extended time for application for refund from twelve months to two years after Aug. 2, 1946.