Page:United States Statutes at Large Volume 108 Part 2.djvu/818

 108 STAT. 1534 PUBLIC LAW 103-296-AUG. 15, 1994 (2) CONTRIBUTIONS BY FEDERAL AGENCY.—Section 3122 of such Code (relating to Federal service) is amended by inserting after the first sentence the following new sentence: "In the case of the taxes imposed by this chapter with respect to service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable, the determination of the amount of remuneration for such service, and the return and payment of the taxes imposed by this chapter, shall be made by the head of the Federal agency from which the transfer was made." (3) COLLECTION OF EMPLOYEE CONTRIBUTIONS. —Section 3102 of such Code (relating to deduction of tax from wages) is amended by adding at the end the following new subsection: " (e) SPECIAL RULE FOR CERTAIN TRANSFERRED FEDERAL EMPLOYEES. —In the case of any payments of wages for service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable— "(1) subsection (a) shall not apply, "(2) the head of the Federal agency from which the transfer was made shall separately include on the statement required under section 6051— "(A) the amount determined to be the amount of the wages for such service, and "(B) the amount of the tax imposed by section 3101 on such payments, and "(3) the tax imposed by section 3101 on such payments shall be paid by the employee." (4) EXCLUSION FROM TREATMENT AS TRADE OR BUSINESS.— Paragraph (2)(C) of section 1402(c) of such Code (defining trade or business) is amended by adding at the end the following: "except service which constitutes Employment' under section 3121(y),". (5) CONFORMING AMENDMENT. —Paragraph (15) of section 3121(b) of such Code is amended by inserting ", except service which constitutes 'employment' under subsection (y)" after "organization". (b) AMENDMENTS TO THE SOCIAL SECURITY ACT. — (1) IN GENERAL. —Section 210 of the Social Security Act (42 U.S.C. 410) is amended by adding at the end the following new subsection: " SERVICE IN THE EMPLOY OF INTERNATIONAL ORGANIZATIONS BY CERTAIN TRANSFERRED FEDERAL EMPLOYEES "(r)(l) For purposes of this title, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5, United States Code, shall constitute 'employment' if— "(A) immediately before such transfer, such individual performed service with a Federal agency which constituted 'employment' as defined in subsection (a), and "(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582. "(2) For purposes of this subsection:

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