74 S T A T. ]
PUBLIC LAW 8 6 - 7 7 8 - S E P T. 13, 1960
945
spect to which no tax (other than an amount erroneously paid as tax) 26 has been paid under chapter 21, shall be deemed to constitute net seq. u s e 3 i a i et earnings from self-employment and not remuneration for employment. For purposes of section 3121(b)(8)(B) (ii) and (iii), if the certificate 26 USC 3121. filed by such organization pursuant to section 3121(k) is not effective with respect to services performed by such individual on or before the first day of the calendar quarter in which the request is filed, 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 Ante, p. 943. 3121 (k)(1)(E)) on the first day of the succeeding quarter." (2) Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1954 to constitute net earnings from self- ^'^' ^' ^'*'*' employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act, to constitute ^^^ ^^^ 4 o i et net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402(g) of the Internal Revenue Code of 1954, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210(a)(8)(B) of the Social Security Act, to have become an employee 42 USC 410. of such organization (or to have become a member of such group) on such day. (d)(1) The amendments made by subsection (a) shall apply only with respect to certificates filed under section 3121(k)(l) of the Internal Revenue Code of 1954 after the date of the enactment of this Act. (2) No monthly benefits under title II of the Social Security Act for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections, and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act. AMERICAN CITIZEN EMPLOYEES OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS
SEC. 106. (a) Section 211(c)(2) of the Social Security Act is amended to read as follows: "(2) The performance of service by an individual as an employee, other than— " (A) service described in section 210(a) (14)(B) performed by an individual who has attained the age of eighteen, " (B) service described in section 210(a) (16), " (C) service described in section 210(a) (11), (12), or (15) performed in the United States by a citizen of the United States, and " (D) service described in paragraph (4) of this subsection;", (b) Section 1402(c)(2) of the Internal Revenue Code of 1954 (relating to definition of trade or business) is amended to read as follows: "(2) the performance of service by an individual as an employee, other than— " (A) service described in section 3121(b) (14)(B) performed by an individual who has attained the age of 18, " (B) service described in section 3121(b) (16), 48232 O-61-60
42 USC 411.
26 USC 1402.
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