SEC. 3121-Continued ANCILLARY PROVISIONS (P.L. 83-761, § 403)-Continued be deemed to constitute remuneration for employment as defined in section 210 of the Social Security Act and section 1426(b) of the Internal Revenue Code of 1939, and such individual shall be deemed to have concurred in the filing of the waiver certificate filed by such organization under section 1426(1)(1) of the Internal Revenue Code of 1939." Aug. 1, 1956, H.R. 7225, P.L. 84-880 ("Social Security Amendments of 1956"), § 401, 70 Stat. 855-856: Amended section 403 of the Social Security Amendments of 1954 (P.L. 83-761) to read as follows: "SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO ENACTMENT OF THE SOCIAL SECURITY AMENDMENTS OF 1956 "SEC. 403. (a) In any case in which— "(1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of the Social Security Amendments of 1956, by an organization which is described in section 501(c)(3) of the Internal Revenue Code of 1954 and which is exempt from income tax under section 501 (a) of such Code but which has failed to file prior to the enactment of the Social Security Amendments of 1956 a valid waiver certificate under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121 (k) (1) of the Internal Revenue Code of 1954; "(2) the service performed by such individual as an employee of such organization during the period subsequent to 1950 and prior to 1957 would have constituted employment (as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed) if such organization had filed prior to the performance of such service such a certificate accompanied by a list of the signatures of employees who concurred in the filing of such certificate and such individual's signature had appeared on such list; (3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 or sections 3101 and 3111 of the Internal Revenue Code of 1954, as the case may be, have been paid with respect to any part of the remuneration paid to such individual by such organization for such service; "(4) part of such taxes have been paid prior to the enactment of the Social Security Amendments of 1956; "(5) so much of such taxes as have been paid prior to the enactment of the Social Security Amendments of 1956 have been paid by such organization in good faith and upon the assumption that a valid waiver certificate had been filed by it under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121 (k) (1) of the Internal Revenue Code of 1954, as the case may be; and "(6) no refund of such taxes has been obtained, the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed in such form and manner, and with such official, as may be prescribed by regulations under chapter 21 of the Internal Revenue Code of 1954), be deemed to constitute remuneration for employment as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be. "(b) In any case in which "(1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of the Social Security Amendments of 1956, by an organization which has filed a valid waiver certificate under section 1426 (1)_(1) of the Internal Revenue Code of 1939 or section 3121 (k) (1) of the Internal Revenue Code of 1954; "(2) the service performed by such individual during the time he was so employed would have constituted employment (as defined in section 210 of the SEC. 3121-Continued ANCILLARY PROVISIONS (P.L. 84-880, § 401)-Continued Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed) if such individual's signature had appeared on the list of signatures of employees who concurred in the filing of such certificate; "(3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 or sections 3101 and 3111 of the Internal Revenue Code of 1954, as the case may be, have been paid prior to the enactment of the Social Security Amendments of 1956 with respect to any part of the remuneration paid to such individual by such organization for such service; and "(4) no refund of such taxes has been obtained, the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed on or before January 1, 1959, and in such form and manner, and with such official, as may be prescribed by regulations made under chapter 21 of the Internal Revenue Code of 1954), be deemed to constitute remuneration for employment as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, and such individual shall be deemed to have concurred in the filing of the waiver certificate filed by such organization under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121 (k) (1) of the Internal Revenue Code of 1954." Aug. 27, 1958, H.R. 7570, P.L. 85-785, §§ 1-3, 72 Stat. 938: Amended section 403 of the Social Security Amendments of 1954 (P.L. 83-761 as amended by P.L. 84-880, § 401)— (1) by striking out in subsection (a)(1)— "has failed to file prior to the enactment of the Social Security Amendments of 1956" and inserting in lieu thereof― "did not have in effect, during the entire period in which the individual was so employed,"; (2) by inserting after "service" in subsection (a) (3)— "performed during the period in which such organization did not have a valid waiver certificate in effect"; and (3) by inserting after "in good faith and" in subsection (a) (5)— Sept. 13, 1960, H.R. 12580, P.L. 86-778 ("Social Security Amendments of 1960"), $ 105(b) (6), 74 Stat. 944: Amended section 403 (a) of the Social Security Amendments of 1954 (P.L. 83-761 as amended by P.L. 84-880, § 402) by striking out "filed in such form and manner" and inserting in lieu thereof "filed on or before the date of the enactment of the Social Security Amendments of 1960 [September 13, 1960] and in such form and manner". Sept. 13, 1960, H.R. 12580, P.L. 86-778, § 105(b) (1)–(5), 74 Stat. 943–944: "(b) (1) If "(A) an individual performed service in the employ of an organization after 1950 with respect to which remuneration was paid before July 1, 1960, and such service is excepted from employment under section 210(a) (8) (B) of the Social Security Act, "(B) such service would have constituted employment as defined in section 210 of such Act if the requirements of section 3121(k) (1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) were satisfied, SEC. 3121-Continued ANCILLARY PROVISIONS (P.L. 86-778, § 105(b)(1)–(5))—Continued "(C) such organization paid before August 11, 1960, any amount, as taxes imposed by sections 3101 and 3111 of the Internal Revenue Code of 1954 (or corresponding provisions of prior law), with respect to such remuneration paid by the organization to the individual for such service, "(D) such individual (or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205(c) (1) (C) of the Social Security Act)) requests that such remuneration be deemed to constitute remuneration for employment for purposes of title II of the Social Security Act, and (E) the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare, then, subject to the conditions stated in paragraphs (2), (3), and (4), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of the Social Security Act. "(2) Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(A)— "(A) on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law), or "(B) no longer has any individual in its employ for remuneration at the time such request is made. "(3) Paragraph (1) shall not apply with respect to an individual who was in the employ of the organization referred to in paragraph (2) (A) at any time during the 24-month period following the calendar quarter in which the certificate was filed, unless the organization paid an amount as taxes under sections 3101 and 3111 of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) with respect to remuneration paid by the organization to the employee during some portion of such 24-month period. "(4) If credit or refund of any portion of the amount referred to in paragraph (1)(C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of the Internal Revenue Code of 1954) has been obtained, paragraph (1) shall not apply with respect to the individual unless the amount credited or refunded (including any interest under section 6611) is repaid before January 1, 1963. “(5) If— "(A) any remuneration for service performed by an individual is deemed pursuant to paragraph (1) to constitute remuneration for employment for purposes of title II of the Social Security Act, "(B) such individual performs service, on or after the date on which the request is made, in the employ of the organization referred to in paragraph (1)(A), and "(C) the certificate filed by such organization pursuant to section 3121(k) (1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) is not effective with respect to service performed by such individual before the first day of the calendar quarter following the quarter in which the request is made, then, for purposes of clauses (ii) and (iii) of section 210(a) (8) (B) of the Social Security Act and of clauses (ii) and (iii) of section 3121(b) (8) (B) of the Internal Revenue Code of 1954, such individual shall be deemed to have become an employee of such organization (or to have become a member of a group described in section 3121 (k)(1) (E) of such Code) on the first day of the calendar quarter following the quarter in which the request is made.' Sept. 21, 1961, H.R. 6302, P.L. 87–262, § 2(c), 75 Stat. 543: "(c) Each individual who is an employee of Freedmen's Hospital on the date of enactment of this Act and who transfers to Howard University shall, so long as he is continuously in the employ of Howard University, be regarded as continuing in the employ of the United States for the purposes of the Civil Service Retirement Act, the Federal Employees' Group Life Insurance Act of 1954. For purposes of section 3121(b) of the Internal Revenue Code of 1954 and section 210 of the Social Security Act, service performed by such individual during the period of his employment at Howard University shall be regarded as though performed in the employ of the United States." SEC. 3122. FEDERAL SERVICE (68A Stat. 428): 1st sen'ce. (in part) Do... Aug. 1, 1956, H.R. 7089, P.L. 84-881, § 411(b), 70 Stat. 879: Amended the first sentence of Sec. 3122 402 (relating to individuals in Federal service subject to provisions of the Federal Insurance Contributions Act) by inserting immediately after "in the employ of any instrumentality which is wholly owned by the United States," the following: "including service, performed as a member of a uniformed service, to which the provisions of section 3121 (m) (1) are applicable,". Effective Date: January 1, 1957. (Id., § 603(a), 70 Stat. 887.) Sept. 22, 1961, H.R. 7500, P.L. 87-293, § 202(a) (3), 75 Stat. 626: Amended the first sentence of Sec. 3122 (as amended by P.L. 84-881, 8411(b)) by inserting after "section 3121(m) (1) are applicable," the following: "and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121 (p) are applicable,". 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 enlisted as a volunteer or volun 402 Section 3122 originally read as follows (68A Stat. 428-429): "SEC. 3122. FEDERAL SERVICE. "In the case of the taxes imposed by this chapter with respect to service performe in the employ of the United States or in the employ of any instrumentality which is wholly owned by the United States, the determination whether an individual has performed service which constitutes employment as defined in section 3121(b), the determination of the amount of remuneration for such service which constitutes wages as defined in section 3121(a), and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency or instrumentality having the control of such service, or by such agents as such head may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to such service without regard to the $3,600 limitation in section 3121(a) (1), and he shall not be required to obtain a refund of the tax paid under section 3111 on that part of the remuneration not included in wages by reason of section 3121(a) (1). The provisions of this section shall be applicable in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; and for purposes of this section the Secretary of Defense shall be deemed to be the head of such instrumentality." SEC. 3122-Continued 1st sen'ce (amended 1961)-Continued 2d sen'ce Do... (dollar limit increased) Do.... Last sen'ce. (added) Do.. teer 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." (Id., 202(c), 75 Stat. 627. See n. 400, p. 609 above.) Sept. 1, 1954, H.R. 9366, P.L. 83-761, § 202(c), 68 Stat. 1090: Aug. 28, 1958, H.R. 13549, P.L. 85-840, § 402(c), 70 Stat. 1042: Amended the second sentence of Sec. 3122 (as amended by P.L. 83-761, § 202(c)) by striking out July 30, 1965, H.R. 6675, P.L. 89-97, § 320 (b) (3), 79 Stat. 393: Amended the second sentence of Sec. 3122 (as amended by P.L. 85-840, § 402(c)) by striking out— "$4,800" and inserting in lieu thereof— "$6,600". Applicability: Only with respect to remuneration paid after December 1965. Sept. 1, 1954, H.R. 9366, P.L. 83-761, § 203 (a), 68 Stat. 1090: "The provisions of this subsection shall be applicable also in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard; and for purposes of this subsection the Secretary shall be deemed to be the head of such instrumentality." Effective Date: January 1, 1955. (Id., § 203(b), 68 Stat. 1091.) Sept. 2, 1958, H.R. 8381, P.L. 85-866, § 70, 72 Stat. 1660: Amended the last sentence of Sec. 3122 (as added by P.L. 83-761, § 203 (a)) by striking out wherever it appeared "this subsection" |