Page:United States Statutes at Large Volume 97.djvu/101

 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 69 (2) Section 210(p) of such Act is amended by striking out "provi- 96 Stat. 560. sions of—" and all that follows and inserting in lieu thereof "provi- 42 USC 4io. sions of subsection (a)(5).". (b)(1) Section 3121(b) of the Internal Revenue Code of 1954 is 26 USC 3121. amended by striking out paragraphs (5) and (6) and inserting in lieu thereof the following: "(5) service performed in the employ of the United States or any instrumentality of the United States, if such service— "(A) would be excluded from the term 'employment' for purposes of this title if the provisions of paragraphs ^5; and (6) of this subsection as in effect in January 1983 had remained in effect, and "(B) is performed by an individual who (i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be consid- ered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days), or (ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by law of the United States for employees of the Federal Government (other than for members of the uniformed services); except that this paragraph shall not apply with respect to— "(i) service performed as the President or Vice President of the United States, "(ii) service performed— "(I) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5, United States Code, "(II) as a noncareer appointee in the Senior Execu tive Service or a noncareer member of the Senior For eign Service, or "(III) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of title 3, United States Code, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule, "(iii) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a terri- tory), a judge of the United States Claims Court, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate, or a referee in bankruptcy or United States bankruptcy judge, "(iv) service performed as a Member, Delegate, or Resi- dent Commissioner of or to the Congress, or "(v) any other service in the legislative branch of the Federal Government if such service is performed by an

�