626
PUBLIC LAW 87-293-SEPT. 22, 1961
[75 S T A T.
SOCIAL SECURITY COVERAGE
26 us^c sYa^i.
'"'™-
ae^scT'am*'
68A Stat. 747. "^^ '
^ ^ - 2^2-. (^) (^) Section 3121(i) of the Internal Revenue Code of 1954 (relating to computation of wages for purposes of the Federal Insurance Contributions Act) is amended by adding at the end thereof the following new paragraph: "(3) PEACE CORPS VOLUNTEER SERVICE.—For purposes of this chapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term 'wages' shall, subject to the provisions of subsection (a)(1) of this section, include as such individual's remuneration for such service only amounts paid pursuant to section 6(c) or 6(1) of the Peace Corps Act." (2) Section 3121 of such Code is amended by adding at the end thereof the following new subsection: " (p) PEACE CORPS VOLUNTEER SERVICE.—For purposes of this chapter, the term 'employment' shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act." (^^ ^^® ^^^ sentence of section 3122 of such Code (relating to Federal service) is amended by inserting after "section 3121(m)(1) are applicable," the following: "and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,". (4) Section 6051(a) of such Code (relating to receipts for employees) is amended by adding at the end thereof the following new sentence: " I n the case of compensation paid for service as a volunteer or volunteer leader within the meaning of the Peace Corps Act, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with such section and section 3121
Supra.
(i)(3)."
60 Stat. 979.
(b)(1) Section 210 of the Social Security Act (42 U.S.C. 410) is amended by adding at the end thereof the following new subsection: "Peace Corps Volunteer Service
Supra.
64 Stat. 520.
"(o) The term 'employment' shall, notwithstanding the provisions of subsection (a), include service performed by an individual as a volunter or volunteer leader within the meaning of the Peace Corps Act." (2) Section 209 of such Act (42 U.S.C. 409) is amended by adding at the end thereof the following new paragraph: "For purposes of this title, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 210(o) are applicable, (1) the term 'wages' shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service only amounts certified as payable pursuant to section 5(c) or 6(1) of the Peace Corps Act, and (2) any such amount shall be deemed to have been paid to such individual at the time the service, with respect to which it is paid, is performed." (3) The first sentence of section 205(p)(1) of such Act (42 U.S.C. 405 (p)(1)) is amended by inserting after "are applicable," the following: "and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 210(o) are applicable,".
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