Page:United States Statutes at Large Volume 70.djvu/911

 70 S T A T. ]

865

PUBLIC LAW 880-AUG. 1, 1956

semicolon the following: ", and not counting so much of such expenditure for any month with respect to a relative with whom any dependent child is living as exceeds $18". (b) Subsection (b) of section 406 of such Act is amended by striking out "(except when used in clause (2) of section 403(a)) ". (c) Section 1108 of such Act is amended by striking out "$4,250,000" and inserting in lieu thereof "$5,312,500", and by striking out "$160,000" and inserting in lieu thereof "$200,000". (d) The amendments made by this section shall be effective with respect to the fiscal year ending June 30, 1957, and all succeeding fiscal years.

42 USC 606. 42 USC 1308.

Effective years.

TITLE IV—MISCELLANEOUS PROVISIONS SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO ENACTMENT OF T H I S ACT

S E C 401. Section 403 of the Social Security Amendments of 1954 l%^\f% h°^!pp. is amended to read as follows: i426 note. 'SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO E N ACT M E N T OF THE SOCIAL SECURITY AMENDMENTS OF 1956

"SEC. 403. (a) I n any case in which— " (1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of the Social Security Amendments of 1956, by an organization which is described in section 501 (c)(3) of the Internal Revenue Code of 1954 and which is exempt from income tax under section 501(a) of such Code but which has failed to file prior to the enactment of the Social Security Amendments of 1956 a valid waiver certificate under section 1426(1) (1) of the Internal Revenue Code of 1939 or section 3121(k)(1) of the Internal Revenue Code of 1954; "(2) the service performed by such individual as an employee of such organization during the period subsequent to 1950 and prior to 1957 would have constituted employment (as defined in section 210 of the Social Security Act and section 1426(b) of the Internal Revenue Code of 1939 or section 3121(b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed) if such organization had filed prior to the performance of such service such a certificate accompanied by a list of the signatures of employees who concurred in the filing of such certificate and such individual's signature had appeared on such list; "(3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 or sections 3101 and 3111 of the Internal Revenue Code of 1954, as the case may be, have been paid with respect to any part of the remuneration paid to such individual by such organization for such service; " (4) part of such taxes have been paid prior to the enactment of the Social Security Amendments of 1956; " (5) so much of such taxes as have been paid prior to the enactment of the Social Security Amendments of 1956 have been paid by such organization in good faith and upon the assumption that a valid waiver certificate had been filed by it under section 1426 (l)(1) of the Internal Revenue Code of 1939 or section 3121(k) (1) of the Internal Revenue Code of 1954, as the case may be; and

26 USC SOI.

Ante, p. 843.

Ante, p. 824, Ante, 840.

p p. 839,

Ante, p. 845.

Ante, p. 843.

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