Page:United States Statutes at Large Volume 78.djvu/1119

 78 STAT. ]

PUBLIC LAW 88-650-OCT. 13, 1964

after 1959" and inserting in lieu thereof "his second taxable year ending after 1962". (b) Section 1402(e)(3) of such Code (relating to effective date of certificate) is amended by adding at the end thereof the following new subparagraph: " (C) Notwithstanding the first sentence of subparagraph (A), if an individual files a certificate after the date of the enactment of this subparagraph and on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1962, such certificate shall be effective for his first taxable year ending after 1961 and all succeeding years." (c) The amendments made by subsections (a) and (b) shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1954 after the date of the enactment of this Act; except that no monthly benefits under title II of the Social Security Act for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments. SEC. 3. For purposes of the agreement under section 218 of the Social Security Act entered into by the State of Oklahoma, remuneration paid to district engineering aides of soil and water conservation districts of the State of Oklahoma which was reported by the State as amounts paid to such aides as employees of the State for services performed by them during the period beginning January 1, 1951, and ending with the close of June 30, 1962, shall be deemed to have been paid to such aides for services performed by them in the employ of the State. SEC. 4. (a) Section 209 of the Social Security Act (relating to definition of wages) is amended— (1) by striking out "or" at the end of subsection (i); (2) by striking out the period at the end of subsection (j) and inserting in lieu thereof ", or"; and (3) by inserting immediately after subsection (j) the following new subsection: " (k) Remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 of the Internal Revenue Code of 1954." (b) Section 3121(a) of the Internal Revenue Code of 1954 (relating to definition of wages) is amended— (1) by striking out "or" at the end of paragraph (9); (2) by striking out the period at the end of paragraph (10) and inserting in lieu thereof "; or"; and (3) by adding after paragraph (10) the following new paragraph: "(11) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217." (c) Section 3306(b) of such Code (relating to definition of wages) is amended— (1) by striking out the period at the end of paragraph (8) and inserting in lieu thereof "; or"; and (2) by adding after paragraph (8) the following new paragraph: "(9) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such

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74 Stat. 926. 26 USC 1402.

42 USC 401-425.

Oklahoma, Conservation district emploj'^ ees. 64 Stat. 514. 42 USC 418.

"Wages.»» 64 Stat. 492. 42 USC 409.

Ante, p. 51. 68A Stat. 417. 26 USC 3121.

Unemployment taxes. 26 USC 3306.

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