PUBLIC LAW 95-472—OCT. 17, 1978
92 STAT. 1333
apply with respect to revocations made after the date of the enactment of this Act. (b) Any individual who elects to revoke under section 7447(i) of 26 USC 7447. the Internal Revenue Code of 1954 within one year after the date of enactment of this Act shall be treated as having the requisite current service for purposes of redepositing funds in the Civil Service Retirement and Disability Fund and for purposes of reviving creditable service under subchapter III of chapter 83 of title 5 of the United ^ USC 8331. States Code. SEC. 3. TREATMENT OF GROUP LEGAL SERVICE PLAN CONTRIBUTIONS FOR PURPOSES OF UNEMPLOYMENT AND SOCIAL SECURITY TAXES. (a) Section 3306(b) of the Internal Revenue Code of 1954 (relating 26 USC 3306. to the definition of wages for purposes of the Federal Unemployment Tax Act) is amended— (1) by striking out "or" at the end of paragraph (10); (2) by striking out the period at the end of paragraph (11) and inserting in lieu thereof "; or"; and (3) by adding at the end thereof the following new paragraph: "(12) any contribution, payment, or service, provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group 26 USC 120. legal services plans).". (b) Section 3121(a) of such Code (relating to the definition of 26 USC 3121. wages for purposes of the Federal Insurance Contributions Act) 26 USC 3101 et is amended— ^^1(1) by striking out "or" at the end of paragraph (15); (2) by striking out the period at the end of paragraph (16) and inserting in lieu thereof "; or"; and (3) by adding at the end thereof the following new paragraph; "(17) any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group legal services plans).". (c) Section 209 of the Social Security Act is amended— 42 USC 409. (1) by striking out "or" at the end of subsection (n); (2) by striking out the period at the end of subsection (o) and inserting in lieu thereof "; or"; and (3) by inserting after subsection (o) and before the sentence beginning with "For purposes of this title, in the case of domestic service" the following new subsection: "(p) Any contribution, payment, or service, provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 of the Internal Revenue Code of 1954 (relating to amounts received under qualified group legal services plans).". (d) The amendments made by this section shall apply with respect 26 USC 3121 to taxable years beginning after December 31, 1976. °ot«-
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