Page:United States Statutes at Large Volume 79.djvu/421

 79

STAT. ]

PUBLIC LAW 89-97-JULY 30, 1965

381

(4) Section 210(a) (13) of such Act is amended by striking out all Jt^H^^Q^^' that follows the first semicolon. 42 USC 4io. (b)(1) Section 1402(c)(5) of the Internal Revenue Code of 1954 ^o Stat. M^I. (relating to definition of trade or business) is amended to read as follows: "(5) the performance of service by an individual in the exercise of his profession as a Christian Science practitioner." (2) Section 1402(c) of such Code is further amended by striking ^^ ^*^** ^''^^• out the last.two sentences and inserting in lieu thereof the following: "The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect." (3)(A) Section 1402(e)(1) of such Code (relating to filing of waiver certificate by ministers, members of religious orders, and Christian Science practitioners) is amended by striking out "extended to service" and all that follows and inserting in lieu thereof "extended to service described in subsection (c)(4) or (c)(5) performed by him." (B) Clause (A) of section 1402(e)(2) of such Code (relating to time for filing waiver certificate) is amended to read as follows: "(A) the due date of the return (including any extension thereof) for his second taxable year ending after 1954 for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c) (4) or (c)(5); or". (4) Section 3121(b)(6)(C) (iv) of such Code (relating to defi- ^s st^a^ 1092. nition of employment) is amended by inserting before the semicolon ^'^^* at the end thereof the following: ", other than as a medical or dental intern or a medical or dental resident in training". (5) Section 3121(b) (13) of such Code is amended by striking out ^^^ttH-gf^^' all that follows the first semicolon. (c) The amendments made by paragraphs (1) and (2) of subsection (a), and by paragraphs (1), (2), and (3) of subsection (b), shall apply only with respect to taxable years ending on or after December 31, 1965, The amendments made by paragraphs (3) and (4) of subsection (a), and by paragraphs (4) and (5) of subsection (b), shall apply only with respect to services performed after 1965. GROSS INCOME OF FARMERS

SEC. 312. (a) The second sentence following paragraph (8) in section 211(a) of the Social Security Act is amended by striking out ^2 USC 411. "$1,800" each place it appears and inserting in lieu thereof "$2,400", and by striking out "$1,200" each place it appears and inserting in lieu thereof "$1,600". (b) The second sentence following paragraph (9) in section 1402(a) of the Internal Revenue Code of 1954 (relating to net earnings from self-employment) is amended by striking out "$1,800" each place it appears and inserting in lieu thereof "$2,400", and by striking out "$1,200" each place it appears and inserting in lieu thereof '^$1,600". (c) The amendments made by this section shall apply only with respect to taxable years beginning after December 31, 1965.

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