Page:United States Statutes at Large Volume 74.djvu/983

 74 S T AT.]

PUBLIC LAW 8 6 - 7 7 8 - S E P T. 13, 1960

943

(2) The second sentence of such section 3121(k)(1)(A) is amended Ante, p. 942. by inserting " (if any) " after "each employee". (3) Section 3121(k)(1)(E) of such Code is amended by striking 26 USC:U2l. out the last two sentences and inserting in lieu thereof: "An organization which has so divided its employees into two groups may file a certificate pursuant to subparagraph (A) with respect to the employees in either group, or may file a separate certificate pursuant to such subparagraph with respect to the employees in each group." (b)(1) I f (A) an individual performed service in the employ of an organization after 1950 with respect to which remuneration was paid before July 1, 1960, and such service is excepted from employment under section 210(a)(8)(B) of the Social Security Act, ^2 USC 4 lo. (B) such service would have constituted employment as defined in section 210 of such Act if the requirements of section 3121 (k)(1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) were satisfied, (C) such organization paid before August 11, 1960, any amount, as taxes imposed by sections 3101 and 3111 of the Internal Revenue Code of 1954 (or corresponding provisions of prior law), 3^f. "^^ 3 10 i, with respect to such remuneration paid by the organization to the individual for such service, (D) such individual (or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205 (c)(1)(C) of the Social Security Act)) requests that such 42 USC 405. remuneration be deemed to constitute remuneration for employ42 USC 401 e( ment for purposes of title II of the Social Security Act, and seq. (E) the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare, then, subject to the conditions stated in paragraphs (2), (3), and (4), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of the Social Security Act. (2) Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(A) — (A) on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(l) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law), or (B) no longer has any individual in its employ for remuneration at the time such request is made. (3) Paragraph (1) shall not apply with respect to an individual who was in the employ of the organization referred to in paragraph (2)(A) at any time during the 24-month period following the calendar quarter in which the certificate was filed, unless the organization paid an amount as taxes under sections 3101 and 3111 of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) with respect to remuneration paid by the organization to the employee during some portion of such 24-month period. (4) If credit or refund of any portion of the amount referred to in paragraph (1)(C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of the Internal Revenue Code of 1954) has been obtained, ^^J^ " ^ e sioi et paragraph (1) shall not apply with respect to the individual unless seq. the amount credited or refunded (including any interest under sec- 26 USC 66 11. tion 6611) is repaid before January 1, 1963.

�