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SEC. 3121-Continued

(b) (16) (added 1956)-Continued

(b) (17). (added)

(b) (18)... (added)

(b) (19). (added)

inserting in lieu thereof a semicolon, and by adding after such paragraph (15) the following new paragraph (16):

"(16) service performed by an individual under an arrangement with the owner or tenant of land pursuant to which

"(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

"(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

"(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced; or".

Applicability:

Service performed after 1954.

(Id., § 201 (m) (1), 70 Stat. 843. See n. 322, p. 511 above.) Aug. 1, 1956, H.R. 7225, P.L. 84-880, § 121(d), 70 Stat. 839:

Amended Sec. 3121(b) by adding at the end thereof, after paragraph (16) (as added by P.L. 84-880, § 201 (e) (1)) the following new paragraph (17):

"(17) service in the employ of any organization which is performed (A) in any quarter during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956."

Applicability:

Indicated by the terms of the amendment.

Sept. 13, 1960, H.R. 12580, P.L. 86–778, § 103(o) (1)–(3), 74 Stat. 939:
Amended Sec. 3121(b)-

(1) by striking out "or" at the end of paragraph (16) (as added by P.L. 84-880, §201(e) (1)),

(2) by striking out the period at the end of paragraph (17) (as added by P.L. 84-880, § 121(d)) and inserting in lieu thereof "; or", and

(3) by adding at the end thereof, after such paragraph (17), the following new paragraph (18):

"(18) service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a) (15) (H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101(a) (15) (H)(ii)).”

Applicability:

Only service performed after 1960.

(Ïd., § 103(v)(1), 74 Stat. 941. See n. 327, p. 515 above.) Sept. 21, 1961, H.R. 8666, P.L. 87-256, § 110(e) (1), 75 Stat. 536-537: Amended Sec. 3121(b)

(A) by striking out "or" at the end of paragraph (17) (as added by P.L. 84-880, § 121 (d), and amended by P.L. 86-778, § 103 (o) (2)); (B) by striking out the period at the end of paragraph (18) (as added by P.L. 86-778, § 103 (o) (3)), and inserting in lieu thereof "; or"; and

SEC. 3121-Continued
(b)(19) (added 1961)—Continued

(d) (3) (C). (in part)

(e) (1) (in part)

Do..

(in part)

(e)-
(in full)

(C) by adding at the end thereof, after such paragraph (18), the following new paragraph (19):

"(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be.' Applicability:

Service performed after December 31, 1961.

(Id., § 110(h) (3), 75 Stat. 537.)

Sept. 1, 1954, H.R. 9366, P.L. 83-761, § 206(a), 68 Stat. 1093: Amended subparagraph (C) of Sec. 3121(d) (3) (relating to definition of "employee" for purposes of the Federal Insurance Contributions Act) 397 by striking out

", if the performance of such services is subject to licensing requirements under the laws of the State in which such services are performed".

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... June 25, 1959, H.R. 7120, P.L. 86-70, § 22(a), 73 Stat. 146:

Amended Sec. 3121(e)(1) 398 (relating to definition of "State" for purposes of the Federal Insurance Contributions Act) by striking out "Alaska,".

Effective Date:

January 3, 1959.

(Id., § 22(i), 73 Stat. 147.)

July 12, 1960, H.R. 11602, P.L. 86-624, § 18(c), 74 Stat. 416: Amended Sec. 3121(e)(1) (as amended by P.L. 86-70, § 22(a)) by striking out "Hawaii,".

Effective Date:

August 21, 1959.

(Id., § 18(k), 74 Stat. 416.)

Sept. 13, 1960, H.R. 12580, P.L. 86-778, § 103 (p), 74 Stat. 939:
Amended Sec. 3121(e) (as amended by P.L. 86-70, § 22(a) and by
P.L. 86-624, § 18(c)) to read as follows:

"(e) STATE, UNITED STATES, AND CITIZEN.-For purposes of this chapter

"(1) STATE.-The term 'State' includes the District of Colum

397 Subparagraph (C) of section 3121(d)(3) orginally read as follows (68A Stat. 424): "(C) as a homeworker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him, if the performance of such services is subject to licensing requirements under the laws of the State in which such services are performed; or"

398 Subsection (e) of section 3121 originally read as follows (68A Stat. 424):

"(e) STATE, UNITED STATES, AND CITIZEN.-For purposes of this chapter

"(1) STATE.-The term State includes Alaska, Hawaii, the District of Columbia, Puerto Rico, and the Virgin Islands.

"(2) UNITED STATES.-The term United States when used in a geographical sense includes Puerto Rico and the Virgin Islands.

An individual who is a citizen of Puerto Rico (but not otherwise a citizen of the United States) shall be considered. for purposes of this section, as a citizen of the United States."

SEC. 3121-Continued

(e) (revised 1960)—Continued

(in full)

(i) (3).
(added)

bia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

"(2) UNITED STATES.-The term 'United States' when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States." Applicability:

Only with respect to service performed after 1960.

(Ïd., § 103(v)(1), 74 Stat. 941. See n. 327, p. 515 above.)

Aug. 1, 1956, H.R. 7089, P.L. 84-881, § 410, 70 Stat. 878:
Amended Sec. 3121 (i) 399 (relating to computation of wages in certain
cases for purposes of the Federal Insurance Contributions Act) to
read as follows:

"(i) COMPUTATION OF WAGES IN CERTAIN CASES.

"(1) DOMESTIC SERVICE. For purposes of this chapter, in the case of domestic service described in subsection (a) (7) (B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a) (7) (B).

"(2) SERVICE IN THE UNIFORMED SERVICES.-For purposes of this chapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of subsection (m) (1) are applicable, the term 'wages' shall, subject to the provisions of subsection (a) (1) of this section, include as such individual's remuneration for such service only his basic pay as described in section 102 (10) of the Servicemen's and Veterans' Survivor Benefits Act."

Effective Date:

January 1, 1957.

(Id., § 603(a), 70 Stat. 887.)

Sept. 22, 1961, H.R. 7500, P.L. 87-293, § 202(a) (1), 75 Stat. 626: Amended Sec. 3121(i) (as amended by P.L. 84-881, § 410) by adding at the end thereof, after paragraph (2) (service in the uniformed services), the following new paragraph (3):

"(3) PEACE CORPS VOLUNTEER SERVICE. For purposes of this chapter, in the case of an individual performing service, as a

399 Subsection (i) of section 3121 originally read as follows (68A Stat. 425-426): "(i) COMPUTATION OF WAGES IN CERTAIN CASES.-For purposes of this chapter, in the case of domestic service described in subsection (a) (7) (B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a) (7) (B).”

SEC. 3121-Continued
(i) (3) (added 1961)-Continued

(k) (1) -
(3d sentence)

volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term 'wages' shall, subject to the provisions of subsection (a)(1) of this section, include as such individual's remuneration for such service only amounts paid pursuant to section 5(c) or 6(1) of the Peace Corps Act."

Effective Date:

September 22, 1961-the date of enactment.

(Id., § 27, 75 Stat. 625.)

Applicability:

Service performed after September 22, 1961-the date of enactment. "In the case of any individual who is enrolled as a volunteer or volunteer leader under section 16(a) of this Act [Peace Corps Act], such amendments [those made by § 202(a) and (b)] shall apply with respect to service performed on or after the effective date of such enrollment." 400

(Id., § 202(c), 75 Stat. 627.)

Sept. 1, 1954, H.R. 9366, P.L. 83–761, § 207(a), 68 Stat. 1093:

Amended Sec. 3121(k) (1) 401 (relating to the certificate waiving exemption of religious, charitable, and other organizations, and the list of employees accompanying such certificate) by striking out the third sentence and inserting in lieu thereof the following:

"Such list may be amended at any time prior to the expiration of the twenty-fourth month following the first calendar quarter

400 The amendments made by section 202 of the Peace Corps Act were as follows:
Subsection (a) (1) added a new paragraph (3) to Code section 3121(i).
Subsection (a) (2) added a new subsection (p) to Code section 3121.
Subsection (a) (3) amended the first sentence of Code section 3122.
Subsection (a) (4) added a new sentence to Code section 6051(a).

Subsection (b)(1) added a new subsection (o) to section 210 of the Social Security Act.
Subsection (b)(2) added a new paragraph to section 209 of the Social Security Act.
Subsection (b) (3) amended the first sentence of section 205(p) (1) of the Social Security Act.

401 Section 3121(k) (1) originally read as follows (68A Stat. 427–428):

“(k) EXEMPTION OF RELIGIOUS, CHARITABLE, AND CERTAIN OTHER ORGANIZATIONS.— "(1) WAIVER OF EXEMPTION BY ORGANIZATION.-An organization described in section 501(c)(3) which is exempt from income tax under section 501(a) may file a certificate (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) certifying that it desires to have the insurance system established by title II of the Social Security Act extended to service performed by its employees and that at least two-thirds of its employees concur in the filing of the certificate. Such certificate may be filed only if it is accompanied by a list containing the signature, address, and social security account number (if any) of each employee who concurs in the filing of the certificate. Such list may be amended, at any time prior to the expiration of the first month following the first calendar quarter for which the certificate is in effect, by filing with such official a supplemental list or lists containing the signature, address, and social security account number (if any) of each additional employee who concurs in the filing of the certificate. The list and any supplemental list shall be filed in such form and manner as may be prescribed by regulations made under this chapter. The certificate shall be in effect (for purposes of subsection (b) (9) (B) and for purposes of section 210(a) (9) (B) of the Social Security Act) for the period beginning with the first day following the close of the calendar quarter in which such certificate is filed. The period for which a certificate filed pursuant to this subsection or the corresponding subsection of prior law is effective may be terminated by the organization, effective at the end of a calendar quarter, upon giving 2 years' advance notice in writing, but only if, at the time of the receipt of such notice, the certificate has been in effect for a period of not less than 8 The notice of termination may be revoked by the organization by giving, prior to the close of the calendar quarter specified in the notice of termination, a written notice of such revocation. Notice of termination or revocation thereof shall be filed in such form and manner, and with such official, as may be prescribed by regulations made under this chapter."

years.

With respect to the period preceding the effective date of section 3121(k)(1) of the Internal Revenue Code of 1954 (January 1, 1955), and the period prior to enactment of the Social Security Amendments of 1956 (Aug. 1, 1956, P.L. 84-880), see "ANCILLARY PROVISIONS" beginning at p. 620 below.

60-448-67-40

SEC. 3121-Continued

(k) (1) (amended 1954)-Continued

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for which the certificate is in effect, by filing with the prescribed official a supplemental list or lists containing the signature, address, and social security account number (if any) of each additional employee who concurs in the filing of the certificate." Applicability:

Only with respect to remuneration paid after December 31, 1954as prescribed with respect to Subtitle C of the Internal Revenue Code of 1954.

(P.L. 83-591, § 7851(a)(3), 68A Stat. 920. See n. 901, at p. 1196 below.)

Aug. 1, 1956, H.R. 7225, P.L. 84-880, § 102(k), 70 Stat. 843:
Amended the third sentence of Sec. 3121(k) (1) (as amended by
P.L. 83-761, § 207(a)) by inserting after "the certificate is in effect"
the following:

"or at any time prior to January 1, 1959, whichever is the later,”. Applicability:

Indicated by the terms of the amendment.

Sept. 1, 1954, H.R. 9366, P.L. 83-761, § 207 (b), 68 Stat. 1093: Amended Sec. 3121(k) (1) (as amended by P.L. 83-761, § 207(a)) by striking out the period at the end of the fifth sentence, which read as follows (68A Stat. 427-428):

"The certificate shall be in effect (for purposes of subsection (b) (9) (B) and for purposes of section 210(a) (9) (B) of the Social Security Act) for the period beginning with the first day following the close of the calendar quarter in which such certificate is filed.", and inserting in lieu thereof the following:

", except that, in the case of service performed by an individual whose name appears on a supplemental list filed after the first month following the first calendar quarter for which the certificate is in effect, the certificate shall be in effect, for purposes of such subsection (b) (8) and for purposes of section 210(a) (8) of the Social Security Act, only with respect to service performed by such individual after the calendar quarter in which such supplemental list is filed."

Applicability:

Only with respect to remuneration paid after December 31, 1954as prescribed with respect to Subtitle Ĉ of the Internal Revenue Code of 1954.

(P.L. 83-591. § 7851(a)(3), 68A Stat. 920. See n. 901 at p. 1196 below.)

Aug. 1, 1956, H.R. 7225, P.L. 84-880, § 201(1), 70 Stat. 843:
Amended the fifth sentence of Sec. 3121(k) (1) (as amended by
P.L. 83-761, § 207 (b)) by striking out—-

"the first day following the close of the calendar quarter in which
such certificate is filed,",

and inserting in lieu thereof

"the first day of the calendar quarter in which such certificate is filed or the first day of the succeeding calendar quarter, as may be specified in the certificate,".

Applicability:

Certificates filed after 1956 under section 3121(k).

(Id., § 201 (m) (1), 70 Stat. 843. See n. 322, p. 511 above.)

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