Page:United States Statutes at Large Volume 70.djvu/896

 840

PUBLIC LtAW 880-AUG. 1, 1966

[70 S T A T.

FOREIGN AGRICUMTTRAI, WORKERS

26 USC 3171.

(c) Section 3121(b)(1)(B) of such Code is amended to read as follows: "(B) service performed b^ foreign agricultural workers (i) under contracts entered mto in accordance with title V of the Agricultural Act of 1949, as amended (65 Stat. 119; 7 U.S.C. 1461-1468), or (ii) lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any foreign country or possession thereof, on a temporary basis to perform agricultural labor;". EMPLOYEES OF FEDERAL HOME LOAN BANKS AND OF THE TENNESSEE VALLEY AUTHORITY

26 USC 3121.

Ante, p. 743.

(d)(1) Section 3121(b)(6)(B) (ii) of such Code is amended by inserting "a Federal Home Loan Bank," after "a Federal Keserve Bank,". (2) Section 3121(b)(6)(C) (vi) of such Code is amended to read as follows: "(^vi) by any individual to whom the Civil Service Retirement Act does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);". SHARE-FARMING ARRANGEMENTS

26 USC 1402.

(e)(1) Section 3121(b) of such Code is amended by striking out "or" at the end of paragraph (14), by striking out the period at the end of paragraph (16) and inserting in lieu thereof a semicolon, and by adding after paragraph (15) the following new paragraph: "(16) service performed by an individual under an arrangement with the owner or tenant of land pursuant to which— "(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, "(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and "(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced; or". (2) Section 1402(a)(1) of such Code is amended by adding at the end thereof the following: "except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arran^ment, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant with respect to any such agricultural or horticultural commodity;".

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