Page:United States Statutes at Large Volume 96 Part 1.djvu/594

 96 STAT. 552

PUBLIC LAW 97-248—SEPT. 3, 1982 treated as an employee with respect to such services for Federal tax purposes. "(2) DIRECT SELLER.—The term 'direct seller' means any person if— "(A) such person— "(i) is engaged in the trade or business of selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any. other person) in the home or otherwise than in a permanent retail establishment, or "(ii) is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment, "(B) substantially all the remuneration (whether or not paid in cash) for the performance of the services described in subparagraph (A) is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and "(C) the services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for Federal tax purposes. "(3)

COORDINATION

WITH

RETIREMENT

PLANS

FOR SELF-

EMPLOYED.—This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals)." (b) AMENDMENT OF SOCIAL SECURITY ACT.—Section 210 of

42 USC 410.

the

Social Security Act is amended by adding at the end thereof the following new subsection: "Treatment of Real Estate Agents and Direct Sellers

Ante, p. 551.

26 USC 3401

"°*^26 USC 3401 "°*'®-

"(p) Notwithstanding any other provision of this title, the rules of section 3508 of the Internal Revenue Code of 1954 shall apply for purposes of this title." (c) INDEFINITE EXTENSION OF PROVISIONS RELATING TO EMPLOYMENT STATUS FOR EMPLOYMENT TAXES.— (1) TERMINATION O F CERTAIN EMPLOYMENT TAX LIABILITY.—

(A) Subparagraph (A) of section 530(a)(1) of the Revenue Act of 1978 (relating to termination of certain employment tax liability for periods before July 1, 1982) is amended by striking out "ending before July 1, 1982". (B) Paragraph (3) of section 530(a) of such Act is amended by striking out "and before July 1, 1982,". (C) The subsection heading of subsection (a) of section 530 of such Act is amended by striking out "FOR PERIODS BEFORE JULY 1, 1982". (2) PROHIBITION AGAINST REGULATIONS AND RULINGS ON EMPLOYMENT STATUS.—Subsection (b) of section 530 of such Act

is amended— (A) by striking out "July 1, 1982 (or, if earlier,", and (B) by striking out "taxes)" and inserting in lieu thereof "taxes.

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