Page:United States Statutes at Large Volume 108 Part 2.djvu/819

 PUBLIC LAW 103-296—AUG. 15, 1994 108 STAT. 1535 "(A) The term 'Federal agency' means an agency, as defined in section 3581(1) of title 5, United States Code. "(B) The term 'international organization' has the meaning provided such term by section 3581(3) of title 5, United States Code." (2) EXCLUSION FROM TREATMENT AS TRADE OR BUSINESS.— Section 211(c)(2)(C) of such Act (42 U.S.C. 411(c)(2)(C)) is amended by inserting before the semicolon the following ", except service which constitutes 'employment' under section 210(r)". (3) CONFORMING AMENDMENT.—Section 210(a)(15) of such Act (42 U.S.C. 410(a)(15)) is amended by inserting ", except service which constitutes 'employment' under subsection (r)" before the semicolon. (c) EFFECTIVE DATE. —^ The amendments made by this section 26 USC 1402 shall apply with respect to service performed after the calendar ^°^^- quarter following the calendar quarter in which the date of the enactment of this Act occurs, SEC. 320. EXTENSION OF THE PICA TAX EXEMPTION AND CERTAIN TAX RULES TO INDIVIDUALS WHO ENTER THE UNITED STATES UNDER A VISA ISSUED UNDER SECTION 101 OF THE IMMIGRATION AND NATIONALITY ACT. (a) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986.— (1) The following provisions of the Internal Revenue Code of 1986 are each amended by striking "(J), or (M)" each place it appears and inserting "(J), (M), or (Q)": (A) Section 871(c). (B) Section 1441(b). (C) Section 312 l(b)( 19). (D) Section 3231(e)(1). (E) Section 3306(c)( 19). (2) Paragraph (3) of section 872(b) of such Code is amended by striking "(F) or (J)" and inserting "(F), (J), or (Q)". (3) Paragraph (5) of section 7701(b) of such Code is amended by striking "subparagraph (J)" in subparagraphs (C)(i) and (D)(i)(II) and inser1;ing "subparagraph (J) or (Q)". (b) AMENDMENT TO SOCIAL SECURITY ACT. — Paragraph (19) of section 210(a) of the Social Security Act is amended by striking "(J), or (M)" each place it appears and inserting "(J), (M), or (Q)". (c) EFFECTIVE DATE,—The amendments made by this subsection shall take effect with the calendar quarter following the date of the enactment of this Act. SEC. 321. TECHNICAL AND CI^RICAL AMENDMENTS. (a) AMENDMENTS TO TITLE II OF THE SOCIAL SECURITY ACT. — (1) Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended, in the matter following clause (4), by striking "and and" and inserting "and". (2) Section 202(d)(8)(D)(ii) of such Act (42 U.S.C. 402(d)(8)(D)(ii)) is amended by adding a period at the end, and by adjusting the left hand margination thereof so as to align with section 202(d)(8)(D)(i) of such Act. (3) Section 202(q)(l)(A) of such Act (42 U.S.C. 402(q)(l)(A)) is amended by striking the dash at the end. (4) Section 202(q)(9) of such Act (42 U.S.C. 402(q)(9)) is amended, in the matter preceding subparagraph (A), by striking "parargaph" and inserting "paragraph".

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