PUBLIC LAW 8 6 - 7 7 8 - S E P T. 13, 1960
[74 S T A T.
TABLE OF CONTENTS—Continued TITLE VII—MISCELLANEOUS
Sec. Sec. Sec. Sec. Sec.
701. 702. 703. 704. 705.
Sec. 706. Sec. 707. Sec. 708. Sec. 709. Sec. 710.
Investment of Trust Funds. Survival of actions. Periods of limitation ending on nonwork days. Advisory Council on Social Security Financing. Medical care guides and reports for public assistance and medical assistance for the aged. Temporary extension of certain special provisions relating to State plans for aid to the blind. Maternal and child welfare. Amendment preserving relationship between railroad retirement and old-age, survivors, and disability insurance. Meaning of term "Secretary". Aid to the blind.
TITLE I—COVERAGE EXTENSION OF TIME FOR MINISTERS TO ELECT COVERAGE
26 USC 1402. Post. p. 927.
26 USC 1401.
26 USC 6611. 26 USC 6401.
SEC. 101. (a) Clause (B) of section 1402(e)(2) of the Internal Revenue Code of 1954 (relating to time for filing waiver certificate) is amended by striking out "1956" and inserting in lieu thereof "1959". (b) Section 1402(e)(3) of such Code (relating to effective date of certificate) is amended to read as follows: "(3)(A) EFFECTIVE DATE or CERTIFICATE.—^A certificate filed pursuant to this subsection shall be effective for the taxable year immediately preceding the earliest taxable year for whichj at the time the certificate is filed, the period for filing a return (including any extension thereof) has not expired, and for all succeeding taxable years. An election made pursuant to this subsection shall be irrevocable. "(B) Notwithstanding the first sentence of subparagraph (A), if an individual filed a certificate on or before the date of enactment of this subparagraph which (but for this subparagraph) is effective only for the first taxable year ending after 1956 and all succeeding taxable years, such certificate shall be effective for his first taxable year ending after 1955 and all succeeding taxable years if— "(i) such individual files a supplemental certificate after the date of enactment of this subparagraph and on or before April 15, 1962, "(ii) the tax under section 1401 in respect of all such individual's self-employment income (except for underpayments of tax attributable to errors made in good faith) for his first taxable year ending after 1955 is paid on or before April 15, 1962, and (iii) in any case where refund has been made of any such tax which (but for this subparagraph) is an overpayment, the amount refunded (including any interest paid under section 6611) is repaid on or before April 15, 1962. The provisions of section 6401 shall not apply to any payment or repayment described in this subparagraph."