84 STAT. ]
697
PUBLIC LAW 91-373-AUG. 10, 1970
SEC. 103. DEFINITION OF AGRICULTURAL LABOR. Stat. 453. (a) Section 3306(k) of the Internal Revenue Code of 1964 is 68Au s e 3306. 26 amended to read as follows: " (k) AGRICULTURAL LABOR.—For purposes of this chapter, the term 'agricultural labor' has the meaning assigned to such term by subsection (g) of section 3121, except that for purposes of this chapter subparagraph (B) of paragraph (4) of such subsection (g) shall be treated as reading: " ' (B) in the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subparagraph (A), but only if such operators produced more than one-half of the commodity with respect to which such service is per! formed;'". (b) The amendment made by subsection (a) shall apply with respect Effective d a l e. to remuneration paid after December 31, 1971, for services performed after such date. SEC. 104. STATE LAW COVERAGE OF CERTAIN EMPLOYEES OF NONPROFIT ORGANIZATIONS AND OF STATE HOSPITALS AND INSTITUTIONS OF HIGHER EDUCATION. (a) Section 3304(a) of the Internal Revenue Code of 1954 is 68A Stat. 443. amended by redesignating paragraph (6) as paragraph (13) and by inserting after paragraph (5) the following new paragraph: "(6)(A) compensation is payable on the basis of service to which section 3309(a)(1) applies, in the same amount, on iiii the same terms, and subject to the same conditions as compensation payable on the basis of other service subject to such law; except that, with respect to service in an instruc• tional, research, or principal administrative capacity for an institution of higher education to which section 3309(a)(1) applies, compensation shall not be payable based on such service for any week commencing during the period between two successive academic years (or, when the contract provides ' instead for a similar period between two regular but not . successive terms, during such period) to any individual who has a contract to perform services in any such capacity for any institution or institutions of higher education for both of such academic years or both of such terms, and " (B) payments (in lieu of contributions) with respect to service to which section 3309(a)(1)(A) applies may be made " • •' ' into the State unemployment fund on the basis set forth in section 3309(a)(2); ". (b)(1) Chapter 23 of the Internal Revenue Code of 1954 is amended by redesignating section 3309 as section 3311, and by inserting after 7468A Stat. 454; Stat. 983. section 3308 the following new section: "SEC. 3309. STATE LAW COVERAGE OF CERTAIN SERVICES PERFORMED FOR NONPROFIT ORGANIZATIONS AND FOR STATE HOSPITALS AND INSTITUTIONS OF HIGHER EDUCATION. " (a) STATE LAW REQUIREMENTS.—For purposes of section 3304(a)
(6)"(1) except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are— " (A) service excluded from the term 'employment' solely by reason of paragraph (8) of section 3306(c), and " (B) service performed in the employ of the State, or any instrumentality of the State or of the State and one or more ^;, other States, for a hospital or institution of higher education
Supra.
74 Stat. 984.
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