Page:United States Statutes at Large Volume 68 Part 1.djvu/1124

 1092

68A Stat. 419.

61 Stat. 727.

46 Stat. 468. 5 USC 691 note. 68A Stat. 422.

^plicability.

PUBLIC LAW 7 6 1 - S E P T. 1, 1954

[68

ST AT.

striking out "if the individual is employed on and in connection with such vessel or aircraft when outside the United States" and inserting in lieu thereof: "if (A) the individual is employed on and in connection with such vessel or aircraft, when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer". (d)(1) Subparagraph (B) of the paragraph of section 3121(b) of the Internal Revenue Code of 1954 herein redesignated as paragraph (6) is amended— (A) by inserting "by an individual" after "service performed," and by inserting "and if such service is covered by a retirement system established by such instrumentality;" after "December 31, 1950,"; (B) by striking out "or" at the end of clause (iii), by adding "or" at the end of clause (iv), and by adding at the end of the subparagraph the following new clause: "(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of the Treasury, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;". (2) Subparagraph (C) of such paragraph is amended to read as follows: " (C) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed— " (i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress; "(ii) in the legislative branch; " (iii) in a penal institution of the United States by an inmate thereof; " (iv) by any individual as an employee included under section 2 of the Act of August 4, 1947 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government; 5 U.S.C. sec. 1052); "(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or "(vi) by any individual to whom the Civil Service Retirement Act of 1930 does not apply because such individual is subject to another retirement system;". (e) Section 3121(b) of the Internal Revenue Code of 1954 is further amended by striking out paragraph (15) and redesignating paragraphs (16) and (17), and any references thereto contained in such code, as paragraphs (14) and (15), respectively. (f) The amendments made by subsections (c), (d), and (e) shall be applicable only with respect to services performed after 1954. The amendments made by subsections (a) and (b) shall be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954.

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