Page:United States Statutes at Large Volume 90 Part 2.djvu/1202

 90 STAT. 2670

Regulations.

26 USC 3306 °*'*®'

26 USC 3309. 26 USC 3306.

PUBLIC LAW 94-566—OCT. 20, 1976 ices w i t h respect to which the person is not such an employer for the preceding calendar ^^ear (as so determined) — " (A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer w i t h respect to such services, and " (B) for the t h i r d calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year. The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided m subsections (c) and (d), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary." (g) EFFECTIVE D A T E. — The amendments made by this section shall apply with respect to remuneration p a i d after December 31, 1977, for services performed after such date. SEC. 115. COVERAGE OF CERTAIN SERVICE PERFORMED FOR NONPROFIT ORGANIZATIONS AND FOR STATE AND LOCAL GOVERNMENTS. (a) GENERAL RULE. — Subparagraph (B) of section 3309(a)(1) of the I n t e r n a l Revenue Code of 1954 (relating to State law requirements) is amended to read as follows: " (B) service excluded from the term 'employment' solely by reason of paragraph (7) of section 3306(c); and". (b)

EXCLUSION OF CERTAIN GOVERNMENT E M P L O Y E E S. —

(1) CERTAIN EMPLOYEES.—Paragraph (3) of section 3309(b) of such Code (relating to certain services to which section 3309 does not apply) is amended to read as follows: " (3) in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such service is performed by an individual in the exercise of his duties— " (A) as an elected official; " (B) as a member of a legislative body, or a member of the judiciary, of a State or political subdivision thereof; " (C) as a member of the State National G u a r d or A i r National G u a r d; " (D) as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; or " (E) in a position which, under or pursuant to the State law, is designated as (i^ a major nontenured policymaking or advisory position, or (ii) a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week;". (2) I N M A T E S. — Paragraph (6) of such section 3309(b) is amended to read as follows: " (6) by an inmate of a custodial or penal institution.". (c)

26 USC 3304.

TECHNICAL ADJUSTMENTS.—

(1) Subparagraph (A) of section 3304(a)(6) of such Code is amended by striking out "except that " and all that follows down through ", and " at the end thereof and inserting in lieu thereof the following: "except that — " (i) with respect to services in an instructional research, or principal administrative capacity for an educational insti-

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