Page:United States Statutes at Large Volume 96 Part 1.djvu/601

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 559

33 V percent of its average gross receipts for the b other 6 months in the preceding c a l e n d a r year; and "(B) if such full time s t u d e n t performed services in the employ of such c a m p for less than 13 calendar weeks in such c a l e n d a r year." (2) F U L L TIME STUDENT DEFINED.—Section 3306 is amended by

26 USC 3306.

adding a t the end thereof the following new subsection: "(q) F U L L T I M E S T U D E N T. — For purposes of subsection (c)(20), a n

individual shall be t r e a t e d as a full time s t u d e n t for any period— "(1) during which the individual is enrolled as a full time s t u d e n t a t a n educational institution, or "(2) which is between academic years or term s if— "(A) the individual w a s enrolled as a full time s t u d e n t a t an educational institution for the immediately preceding academic year or term, and "(B) the r e is a reasonable a s s u r a n c e that the individual will be so enrolled for the immediately succeeding academic year or term after the period described in subparagraph (A)." (3) EFFECTIVE DATE.—The amendments m a d e by this subsec- 26 USC 3306 tion shall apply to r e m u n e r a t i o n paid after December 31, 1982, '^°^^and before January 1, 1984. SEC. 277. TREATMENT OF CERTAIN ALIEN FARM WORKERS.

Subparagraph (B) of section 3306(c)(1) (defining employment) is 26 USC 3306. amended by striking out " January 1, 1982" and inserting in lieu thereof " January 1, 1984". PART III—MEDICARE COVERAGE SEC. 278. MEDICARE COVERAGE OF. AND APPLICATION OF HOSPITAL INSURANCE TAX TO, FEDERAL EMPLOYMENT. (a) APPLICATION EMPLOYMENT.—

OF HOSPITAL

INSURANCE

T A X TO

FEDERAL

(1) IN GENERAL.—Section 3121 (relating to definitions for pur- 26 USC 3121. poses of the Federal Insurance Contributions Act) is amended by adding a t the e n d thereof the following new subsection: "(u) APPLICATION EMPLOYMENT.—

OF HOSPITAL

INSURANCE

T A X TO FEDERAL

"(1) IN GENERAL.—For purposes of the taxes imposed by sections 3101(b) and 3111(b)— "(A) paragraph (6) of subsection (b) shall be applied without regard to subparagraph s (A), (B), and (C)(i), (ii), and (vi) thereof, and "(B) paragraph (5) of subsection (b) (and the provisions of law referred to therein) shall not apply. "(2) MEDICARE

QUALIFIED

FEDERAL EMPLOYMENT.—For

pur-

poses of this chapter, the term 'medicare qualified Federal employment ' means service which— "(A) is employment (as defined in subsection (b)) with the application of paragraph (1), b u t "(B) would not be employment (as so defined) without the application of paragraph (1)." (2) CONFORMING AMENDMENT TO SELF-EMPLOYMENT TAX.—Sec-

tion 1402(b) (relating to self-employment income) is amended in 26 USC 1402. the second sentence by striking out " and " before "(B)" and by inserting before the period the following: ", and (C) includes, b u t

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