anchor: This is for a combination of reasons taken  (a) the unemployment compensation system--including the system of taxes, the system of benefits, and the trust fund--was established by the Social Security Act of 1935 and has been amended by Federal law many times; (b) deposits are held in a trust fund operated by the U.S.
positive: The Social Security Act of 1935 established the tax system.
negative: The Social Security Act of 1935 has not been amended.