Page:United States Statutes at Large Volume 53 Part 2.djvu/917

 53 STAT.] 76TH CONG. , 1 ST SESS.-CH. 666 -AUG. 10, 1939 any medium other than cash; except that such term shall not include- "(1) That part of the remuneration which, after remunera- tion equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year; "(2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hos- pitalization expenses in connection with sickness or accident disability, or (D) death, provided the employee (i) has not the option to receive, instead of provision for such death benefit, any part of such payment or, if such death benefit is insured, any part of the premiums (or contributions to premiums) paid by his employer, and (ii) has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit, or to receive a cash con- sideration in lieu of such benefit either upon his withdrawal from the plan or system providing for such benefit or upon termination of such plan or system or policy of insurance or of his employment with such employer; "(3) The payment by an employer (without deduction from the remuneration of the employee) (A) of the tax imposed upon an employee under section 1400 or (B) of any payment required from an employee under a State unemployment compensation law; or "(4) Dismissal payments which the employer is not legally required to make. "(c) EMPLOYMENT. -The term 'employment' means any service performed prior to January 1, 1940, which was employment as defined in this section prior to such date, and any service, of whatever nature, performed after December 31, 1939, within the United States by an employee for the person employing him, irrespective of the citizenship or residence of either, except- "(1) Agricultural labor (as defined in subsection (1)); "(2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; "(3) Casual labor not in the course of the employer's trade or business; "(4) Service performed as an officer or member of the crew of a vessel on the navigable waters of the United States; "(5) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; "(6) Service performed in the employ of the United States Government or of an instrumentality of the United States which is (A) wholly owned by the United States, or (B) exempt from the tax imposed by section 1600 by virtue of any other provi- sion of law; "(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more States or political subdivisions; and any service performed in 1393 Exceptions. Ante, p. 1381. "Employment. " Exceptions. Agricultural labor. Domestic service. Casual labor. Crew of vessels on navigable waters of United States. Individual in em- ploy of son, daughter, etc. United States Gov- ernment, etc., employ- ees. Ante, p. 1387. State, etc., employ- ees.

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