3542 ARTICLE 95A

ject to said Act by said agency or agencies (except that in the case of a
company or person determined by the Railroad Retirement Board to be
principally engaged in business other than carrier business, this exclusion
shall apply to service for such identifiable and separable enterprise con-
ducted by that company or person as the said Board has determined to be
considered the employer); and service for an employer who is determined
to be subject to any other unemployment compensation system established
by an Act of Congress by the agency or agencies of the United States em-
powered to make such determinations.

(D) Agricultural labor;

(E) Domestic service in a private home;

(F) Service performed as an officer or member of the crew of a vessel
on the navigable waters of the United States;

(G) 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;

(H) Service performed in the employ of a corporation, community
chest, fund, or foundation, organized and operated exclusively for re-
ligious, 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.

(h) "Reemployment office" means a free public employment office, or
branch thereof, operated by this State or maintained as a part of a State-
controlled system of public employment offices.

(i) "Fund" means the unemployment compensation fund established
by this Article, to which all contributions required and from which all
benefits provided under this Article shall be paid.

(j) "Unemployment compensation administration fund" means the
unemployment compensation administration fund established by this Arti-
cle, from which administrative expenses under this Article shall be paid.

(k) "State" includes, in addition to the States of the United States of
America, Alaska, Hawaii, and the District of Columbia.

(1) "Unemployment." An individual shall be deemed "unemployed"
in any week during which he performs no services and with respect to
which no wages are payable to him or in any week of less than full-time
work of the wages payable to him with respect to such week are less than
his weekly benefit amount.

(m) "Insured work" means employment by employers.

(n) "Wages" means all remuneration payable for personal services,
including commissions and bonuses and the cash value of all compensa-
tion payable in any medium other than cash. Gratuities customarily re-
ceived by an individual in the course of his employment from persons
other than his employing unit shall be treated as remuneration payable
by his employing unit. The reasonable cash value of compensation payable
in any medium other than cash, and the reasonable amount of gratuities,
shall be estimated and determined in accordance with rules prescribed by
the Board.

(o) "Week" means such period of seven consecutive days, as the Board
may by regulation prescribe. The Board may by regulation prescribe that
a week shall be deemed to be "in," "within," or "during" that benefit
year which includes the greater part of such week.

(p) "Calendar quarter" means the period of three consecutive calen-
dar months ending on March 31, June 30, September 30, or December 31,