Page:United States Statutes at Large Volume 79.djvu/429

 79 STAT. ]

PUBLIC LAW 89-97-JULY 30, 1965

389

"(C) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States; except that the provisions of this subparagraph shall not be applicable to service performed— "(i) in a hospital or penal institution by a patient or inmate thereof; "(ii) by any individual as an employee included under section 2 of the Act of August 4, 1947 (relating to certain interns, student nurses, and other student employ^ of hospitals of the District of Columbia Government; 5 U.S.C. 1052), other than as a medical or dental intern or as a medical ga^stat^ 97^2^^' or dental resident in training; "(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency; or "(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis;". (c)(1) Section 3125 of such Code (relating to returns in the case ^'^ ^*^*' ^^^• of governmental employees in Guam and American Samoa) is amended ^^ ^^^ ^^^^• by adding at the end thereof the following new subsection: "(c) DISTRICT OF COLUMBIA.—In the case of the taxes imposed by this chapter with respect to service performed in the employ of the District of Columbia or in the employ of any instrumentality which is wholly owned thereby, the return and payment of the taxes may be made by the Commissioners of the District of Columbia or by such agents as they may designate. The person making such return may, for convenience of administration, make payments of the tax imposed by section 3111 with respect to such service without regard to the ^°s<'?• 396. $6,600 limitation in section 3121(a)(1)." ^°«'' P- ^sa(2) The heading of such section 3125 is amended by striking out "AND AMERICAN SAMOA" and inserting in lieu thereof ", AMERICAN SAMOA, AND THE DISTRICT OF COLUMBIA". (3) The table of sections for subchapter C of chapter 21 of such Code (relating to general provisions for Federal Insurance Contributions Act) IS amended by striking out "Sec. 3125. Returns in the case of governmental employees in Guam and American Samoa."

and inserting in lieu thereof

"Sec. 3125. Returns in the case of governmental employees in Guam, American Samoa, and the District of Columbia."

(d) Section 6205(a) of such Code (relating to adjustment of tax) 7/^^^*940^^^' is amended by adding at the end thereof the following new paragraph: 26 USC 6205. "(4) DISTRICT OF COLUMBIA AS EMPLOYER.—For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3126 shall be deemed a separate employer." (e) Seotion 6413(a) of such Code (relating to adjustment of certain y/litfgVo^^^' employment taxes) is amended by adding at the end thereof the fol- 26 USC 64i3. lowing paragraph: "(4) DISTRICT OF COLUMBIA AS EMPLOYER.—For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality

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