118 STAT. 536 PUBLIC LAW 108–203—MAR. 2, 2004 SEC. 422. TECHNICAL CORRECTION RELATING TO RETIREMENT BENE FITS OF MINISTERS. (a) IN GENERAL.—Section 211(a)(7) of the Social Security Act (42 U.S.C. 411(a)(7)) is amended by inserting ‘‘, but shall not include in any such net earnings from self employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires’’ before the semicolon. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to years beginning before, on, or after December 31, 1994. SEC. 423. TECHNICAL CORRECTIONS RELATING TO DOMESTIC EMPLOYMENT. (a) AMENDMENT TO INTERNAL REVENUE CODE.—Section 3121(a)(7)(B) of the Internal Revenue Code of 1986 is amended by striking ‘‘described in subsection (g)(5)’’ and inserting ‘‘on a farm operated for profit’’. (b) AMENDMENT TO SOCIAL SECURITY ACT.—Section 209(a)(6)(B) of the Social Security Act (42 U.S.C. 409(a)(6)(B)) is amended by striking ‘‘described in section 210(f)(5)’’ and inserting ‘‘on a farm operated for profit’’. (c) CONFORMING AMENDMENT.—Section 3121(g)(5) of such Code and section 210(f)(5) of such Act (42 U.S.C. 410(f)(5)) are amended by striking ‘‘or is domestic service in a private home of the employer’’. SEC. 424. TECHNICAL CORRECTIONS OF OUTDATED REFERENCES. (a) CORRECTION OF CITATION RESPECTING THE TAX DEDUCTION RELATING TO HEALTH INSURANCE COSTS OF SELF EMPLOYED INDIVIDUALS.—Section 211(a)(15) of the Social Security Act (42 U.S.C. 411(a)(15)) is amended by striking ‘‘section 162(m)’’ and inserting ‘‘section 162(l)’’. (b) ELIMINATION OF REFERENCE TO OBSOLETE 20 DAY AGRICUL TURAL WORK TEST.—Section 3102(a) of the Internal Revenue Code of 1986 is amended by striking ‘‘and the employee has not performed agricultural labor for the employer on 20 days or more in the calendar year for cash remuneration computed on a time basis’’. SEC. 425. TECHNICAL CORRECTION RESPECTING SELF EMPLOYMENT INCOME IN COMMUNITY PROPERTY STATES. (a) SOCIAL SECURITY ACT AMENDMENT.—Section 211(a)(5)(A) of the Social Security Act (42 U.S.C. 411(a)(5)(A)) is amended by striking ‘‘all of the gross income’’ and all that follows and inserting ‘‘the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distribu tive share of the gross income and deductions;’’. (b) INTERNAL REVENUE CODE OF 1986 AMENDMENT.—Section 1402(a)(5)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘all of the gross income’’ and all that follows and inserting ‘‘the gross income and deductions attributable to such 26 USC 1402. 26 USC 3102. 26 USC 3121. Applicability. 42 USC 411 note.
�
