Page:United States Statutes at Large Volume 86.djvu/1398

 1356

PUBLIC LAW 92-603-OCT. 30, 1972

[86 STAT.

"(ii) the statutory period for the assessment of such tax shall not expire before the expiration of 3 years from such due date. "(4)

COORDINATION WITH COVERAGE OF LAY EMPLOYEES.—Not-

withstanding the preceding provisions of this subsection, no certificate of election shall become effective with respect to an order or subdivision thereof, unless— ""(A) if at the time the certificate of election is filed a certificate of waiver of exemption under subsection (k) is in effect with respect to such order or subdivision, such order or subdivision amends such certificate of waiver of exemption (in such form and manner as may be prescribed by regulations made under this chapter) to provide that it may not be revoked, or " (B) if at the time the certificate of election is filed a certificate of waiver of exemption under such subsection is not • •' in effect with respect to such order or subdivision, such order or subdivision files such certificate of waiver of exemption under the provisions of such subsection except that such certificate of waiver of exemption cannot become effective at " • a later date than the certificate of election and such certificate of waiver of exemption must specify that such certificate of waiver of exemption may not be revoked. The certificate of > • waiver of exemption required under this subparagraph shall be filed notM'ithstandingthe provisions of subsection (k)(3)." Ante, p. 1354; (c)(1) Section 209 of the Social Security Act is amended by adding Post, p. 1365. ,^^ ^j^^ ^^^ thereof the following new paragraph: "Wages." "For purposes of this title, in any case where an individual is a member of a religious order (as defined in section 3121(r)(2) of the Ante, p. 1354. Internal Revenue Code of 1954) performing service in the exercise of duties required by such order, and an election of coverage under section 3121(r) of such Code is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term 'wages' shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individuars remuneration under this paragraph shall not be less than $100 a month.'' 7oStat.^878; (2) Section 3121(i) of the Internal Revenue Code of 1954 (relating 26 USC 3121. * o computation of wages in certain cases) is amended by adding at ^ the end thereof the following new paragraph: "Wages." "(4) SERVICE PERFORMED BY CERTAIN MEMBERS OF RELIGIOUS ORDERS.—For purposes of this chapter, in any case where an individual is a member of a religious order (as defined in subsection (r)(2)) performing service in the exercise of duties required by such order, and 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 member belongs, the term 'wages' shall, subject to the provisions of subsection (a)(1), include as such individual's remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such

�