Page:United States Statutes at Large Volume 79.djvu/427

 79 STAT. ]

PUBLIC LAW 89-97-JULY 30, 1965

387

" (C) such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(l) of such Code, any amount, as taxi^s oe u*sc 3121** imposed by sections 3101 and 3111 of such Code, with respect Post, pp. 395, to such remuneration paid by the organization to the individ- 396. ual 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 such Act), requests that such AnL^'p.^fgf' remuneration be deemed to constitute remuneration for employment for purposes of title II of such Act, and "^^ "^^ '*°^' " (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), (4), and (5), 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 such Act. "(2) Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(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)(1) of such Code. "(3) Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed. "(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 such Code) has been obtained, paragraph (1) shall oe^uscTsiVi-' not apply with respect to the individual unless the amount credited 3126. or refunded (including any interest under section 6611 of such Code) ^SA Stat. 819. is repaid before January 1, 1968, or, if later, the first day of the ^^^^^ ^*^^third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code. "(5) Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect." (2) The amendment made by paragraph (1) shall take effect on the date of the enactment of this Act. The provisions of section 105(b) of the Social Security Amendments of 1960 which were in Itfj^n^t^; 26 USC 3121 effect before the date of the enactment of this Act shall be applicable note. with respect to any request filed under section 105(b)(1) of such Amendments before such date. Nothing in the preceding sentence shall prevent the filing of a request under section 105(b)(1) of such Amendments as amended by this Act. (d) I f... (1) an individual performed service with respect to which remuneration was paid before the date of enactment of this Act by an organization which, before such date, filed a waiver certificate pursuant to section 3121(k)(1) of the Internal Revenue Code, (2) such service is excluded from employment under title II of the Social Security Act but would not be excluded therefrom if the requirements 01 such section 3121(k)(1) had been met with respect to such service, (3) such service was performed during the period such certificate was in effect, and

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