Page:United States Statutes at Large Volume 101 Part 2.djvu/1081

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-287

SEC. 9002. COVERAGE OF ALL CASH PAY OF AGRICULTURAL EMPLOYEES WHOSE EMPLOYERS SPEND $2,500 OR MORE A YEAR FOR AGRICULTURAL LABOR. (a) SOCIAL SECURITY ACT AMENDMENT. — Paragraph (2) of section

209(h) of the Social Security Act is amended by striking clause (B) and inserting "(B) the employer's expenditures for agricultural labor in such year equal or exceed $2,500;". (b) PICA AMENDMENT. — Subparagraph (B) of section 3121(a)(8) of the I n t e r n a l Revenue Code of 1986 (relating to wages) is amended by striking clause (ii) and inserting "(ii) the employer's expenditures for a g r i c u l t u r a l labor in such year equal or exceed $2,500;". (c) EFFECTIVE D A T E. — The amendments m a d e by this section shall apply with respect to r e m u n e r a t i o n for agricultural labor paid after December 31, 1987.

42 USC 409.

26 USC 3121. 26 USC 3121 note.

SEC. 9003. COVERAGE OF THE EMPLOYER COST OF GROUP-TERM LIFE INSURANCE. (a) COVERAGE U N D E R O L D - A G E, SURVIVORS, AND DISABILITY INSURANCE P R O G R A M. — (1) SOCIAL SECURITY ACT AMENDMENT. — C l a u s e (3) of section

209(b) of the Social Security Act is amended by striking " death " 42 USC 409. and inserting " death, except that this subsection does not apply to a payment for group-term life insurance to the e x t e n t that such payment is includible in the gross income of the employee under the I n t e r n a l Revenue Code of 1986". (2) PICA AMENDMENT. — Subparagraph (C) of section 3121(a)(2) of the I n t e r n a l Revenue Code of 1986 (relating to wages) is 26 USC 3121. amended by striking " death " and inserting "death, except that this paragraph does not apply to a payment for group-term life insurance to the e x t e n t that such payment is includible in the gross income of the employee". (b) EFFECTIVE D A T E. — The amendments m a d e by subsection (a)

shall apply with respect to group-term life insurance coverage in effect after December 31, 1987.

26 USC 3121

"ote.

SEC. 9004. COVERAGE OF SERVICES PERFORMED BY ONE SPOUSE IN THE EMPLOY OF THE OTHER. (a) SOCIAL SECURITY ACT AMENDMENTS. —

(1) IN GENERAL.—Subparagraph (A) of section 210(a)(3) of the Social Security Act is amended by striking "performed by a n individual in the employ of his spouse, and service".

42 USC 410.

(2) EXCEPTION FOR CERTAIN DOMESTIC SERVICE I N THE PRIVATE

HOME OF A SPOUSE.—Paragraph (3) of section 210(a) of such Act is amended by striking so m u c h of subparagraph (B) a s precedes clause (i) and inserting the following: "(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by a n individual in the employ of his spouse or son or d a u g h t e r; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by a n individual in the employ of his son or d a u g h t e r if—". Ob) PICA AMENDMENTS. —

(1) IN GENERAL.—Subparagraph (A) of section 31210t))(3) of the I n t e r n a l Revenue Code of 1986 (relating to employment) is amended by striking "performed by a n individual in the employ of his spouse, and service".

26 USC 3121.

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