Page:United States Statutes at Large Volume 108 Part 5.djvu/584

 108 STAT. 4074 PUBLIC LAW 103-387 —OCT. 22, 1994 For purposes of this subsection, the term 'domestic service in a private home of the employer* includes domestic service described in section 3121(g)(5). "(d) EXCEPTION WHERE EMPLOYER LIABLE FOR OTHER EMPLOY- MENT TAXES.— To the extent provided in regulations prescribed by the Secretary, this section shall not apply to any employer for any calendar year if such employer is liable for any tax under this subtitle with respect to remuneration for services other than. domestic service in a private home of the employer. prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section. Such regulations may treat domestic service employment taxes as taxes imposed by chapter 1 for purposes of coordinating the assessment and collection of such employment taxes with the assessment and collection of domestic employers' income taxes. " (f) AUTHORITY TO ENTER INTO AGREEMENTS TO COLLECT STATE UNEMPLOYMENT TAXES.— "(1) IN GENERAL.—The Secretary is hereby authorized to enter into an agreement with any State to collect, as the agent of such State, such State's unemployment taxes imposed on remuneration paid for domestic service in a private nome of the employer. Any taxes to be collected by the Secretary pursuant to such an agreement shall be treated as domestic service employment taxes for purposes of this section. "(2) TRANSFERS TO STATE ACCOUNT.— Any amount collected under an agreement referred to in paragraph (1) shall be transferred by the Secretary to the account of the State in the Unemplcmnent Trust Fund. " (3) SUBTITLE F MADE APPLICABLE.— For purposes of subtitie F, any amount required to be collected under an agreement under paragraph (1) shall be treated as a tax imposed by chapter 23. "(4) STATE.— For purposes of this subsection, the term 'State' has the meaning given such term by section 3306(j)(l).''. (2) CLERICAL AMENDMENT.—The table of sections for chapter 25 of such Code is Eimended by adding at the end thereof the following: "Sec. 3510. Coordination of collection of domestic service employment taxes with collection of income taxes.". 26 USC 3510 (3) EFFECTIVE DATE.— The amendments made by this sub- " °^- section shall apply to remuneration paid in calendar years beginning after December 31, 1994. 26 USC 3510 (4) EXPANDED INFORMATION TO EMPLOYERS.—The Secretary ^°*®- of the Treasury or the Secretary's delegate shall prepare and make available information on the Federal tax obligations of employers with respect to employees performing domestic service in a private home of the employer. Such information shall also include a statement that such employers may have obligations with respect to such employees under State laws relating to unemployment insurance and workers compensation. SEC. 3. ALLOCATIONS TO FEDERAL DISABILITY INSURANCE TRUST FUND. (a) ALLOCATION WITH RESPECT TO WAGES. —Section 201(b)(1) of the Social Security Act (42 U.S.C. 401(b)(1)) is amended by striking "(O) 1.20 per centum" and all that follows through "Decem-
 * (e) GENERAL REGULATORY AUTHORITY.— The Secretary shall

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