62 STAT.] 80TH CONG. , 2D SESS.-CH. 222-APR. 20 , 1948 [CHAPTER 222] AN ACT April 20, 1948 To exclude certain vendors of newspapers or magazines from certain provisions [H. R. 5052] of the Social Security Act and Internal Revenue Code. [Public Law 492] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 209 (b) (15) of the Social Security Act, as amended (U. S . C., 1940 edition, Supp. V, title 42, sec. 409 (b) (15)), and section 1426 (b) (15) of the Internal Revenue Code, as amended, are hereby amended to read as follows: "(15) (A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shop- ping news, not including delivery or distribution to any point for subsequent delivery or distribution; "(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold news- papers or magazines turned back; or". (b) The amendment made by subsection (a) to section 209 (b) (15) of the Social Security Act shall be applicable with respect to services performed after the date of the enactment of this Act, and the amendment made to section 1426 (b) (15) of the Internal Revenue Code shall be applicable with respect to services performed after December 31, 1939. SEC. 2. (a) Section 1607 (c) (15) of the Internal Revenue Code, as amended, is hereby amended to read as follows: "(15) (A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shop- ping news, not including delivery or distribution to any point or subsequent delivery or distribution; "(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold news- papers or magazines turned back ;". (b) The amendment made by subsection (a) shall be applicable with respect to services performed after December 31, 1939, and, as to services performed before July 1, 1946, shall be applied as if such amendment had been a part of section 1607 (c) (15) of the Internal Revenue Code as added to such code by section 614 of the Social Security Act Amendments of 1939. SEC. 3. If any amount paid prior to the date of the enactment of this Act constitutes an overpayment of tax solely by reason of an amendment made by this Act, no refund or credit shall be made or allowed with respect to the amount of such overpayment. JOSEPH W. MARTIN Jr Speaker of the House of Representatives. A H VANDENBERG Presidentof the Senate pro tempore. Social Security Act and Internal Revenue Code, amendments. 53 Stat. 1376,1386. 42U.S.C. 409(b) (15);26U.S.C. §1426 (b) (15). 53 Stat. 1395. 26U.S.C.§1607 (c) (15). 53 Stat. 1395. 26 U.S. C .C 1607 (c) (15). Overpayment oftax. 195
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