Page:United States Statutes at Large Volume 70.djvu/897

 70

STAT.]

PUBLIC UAW 880-AUG. 1, 1966

841

(3) Section 1402(c)(2) of such Code is amended to read as follows: "(2) the performance of service by an individual as an employee (other than service described in section 3121(b) (14) (B) performed by an individual who has attained the age of 18, service described in section 3121(b) (16), and service described in ^ ' «. P* 840. paragraph (4) of this subsection);". PROFESSIONAL SEXF-EMPLOYED

(f) Section 1402(c)(5) of such Code is amended to read as follows: "(5) the performance of service by an individual in the exercise of his profession as a doctor of medicine, or Christian Science practitioner; or the performance of such service by a partnership."

26 USC 1402.

MINISTERS

(g) Paragraph (8)(B) of section 1402(a) of the Internal Revenue Code of 1954 is amended to read as follows: "(B) a citizen of the United States performing service described in subsection (c)(4) as an employee of an American employer (as defined in section 3121(h)) or as a minister in a foreign country who has a congregation which is composed predominantly of citizens of the United States,".

26 USC 1402.

^e use 3121.

AMENDMENTS W^ITH RESPECT TO AGRICULTURAL LABOR

(h)(1) Paragraph (8)(B) of section 3121(a) of the Internal Revenue Code of 1954 is amended to read as follows: "(B) cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employee performs agricultural labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis;". (2) Section 3121 of such Code is amended by adding at the end thereof the following new subsection: "(o) CREW LEADER.—For purposes of this chapter, the term 'crew leader' means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished b^ him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. For purposes of this chapter and chapter 2, a crew leader shall, with respect to service performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person." (3) Section 3102(a) of such Code is amended by striking out "$100" in the last sentence thereof, and inserting in lieu thereof''$150 and the employee has not performed agricultural labor for the employer on 20 days or more in the calendar year for cash remuneration computed on a time basis".

26 USC 3121.

^^^6 USC 140 Po'at, p. 84S. 26 USC 3102.

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