Page:United States Statutes at Large Volume 86.djvu/1396

 1354 68A Stat. 3 5 3; 79 Stat. 3 9 1. 26 USC 1402. 26 USC 14011403.

PUBLIC LAW 92-603-OCT. 30, 1972

[86

STAT.

(2) Section 1402 of such Code (definitions relating to Self-Employment Contributions Act of 1954) is amended by adding at the end thereof the following new subsection: "Regular Basis

Effective date.

"(i) A n individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership." (c) The amendments made by this section shall apply only with respect to taxable years beginning after December 31, 1972. P A Y M E N T S BY E M P L O Y E R TO SURVIVOR OR ESTATE OF FORMER E M P L O Y E E

64 Stat. 492; !1 Stat. 9 3 5. 42 USC 4 0 9.

68A Stat. 417; 81 Stat. 934. 26 USC 3 1 2 1.

Effective date.

SEC. 122. (a) Section 209 of the Social Security Act is amended by striking out "or" at the end of subsection (1), by striking out the period at the end of subsection (m) and inserting in lieu thereof "; or", and by inserting after subsection (m) the following new subsection: " (n) Any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died." (b) Section 3121(a) of the Internal Revenue Code of 1954 (relating to definition of wages) is amended by striking out "or" at the end of paragraph (12), by striking out the period at the end of paragraph (13) and inserting in lieu thereof "; or", and by inserting after paragraph (13) the following new paragraph: "(14) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died." (c) The amendments made by this section shall apply in the case of any payment made after December 1972. COVERAGE FOR VOW-OF-POVERTY M E M B E R S OF RELIGIOUS ORDERS

64 Stat. 494; 68 Stat. 1052. 42 USC 4 1 0.

Infra.

Supra. 26 USC 3 1 0 1.

SEC. 123. (a)(1) Section 210(a)(8)(A) of the Social Security Act is amended by inserting before the semicolon at the end thereof the following: ", except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1954 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs". (2) Section 3121(b)(8)(A) of the Internal Revenue Code of 1954 (relating to definition of employment) is amended by inserting before the semicolon at the end thereof the following: ", except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under subsection (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such meriiber belongs". (b) Section 3121 of such Code (definitions relating to Federal Insurance Contributions Act) is amended by adding at the end thereof the following new subsection: " (r) ELECTION OF COVERAGE BY RELIGIOUS ORDERS.— "(1) CERTIFICATE OF ELECTION BY ORDER.—A

religious order whose members are required to take a vow of poverty, or any

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