Page:United States Statutes at Large Volume 97.djvu/102

 97 STAT. 70 PUBLIC LAW 98-21 —APR. 20, 1983 5 USC 8331. 96 Stat. 559. 26 USC 3121. 42 USC 409. 26 USC 3121. Effective date. 26 USC 3121 note. Entitlements. 42 USC 410 note. individual who, on December 31, 1983, is not subject to subchapter III of chapter 83 of title 5, United States Code; "(6) service performed in the employ of the United States or any instrumentality of the United States if such service is performed— "(A) in a penal institution of the United States by an inmate thereof; "(B) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employ- ees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or "(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;". (2) Section 3121(u)(l) of such Code is amended to read as follows: "(1) IN GENERAL.—For purposes of the taxes imposed by sec- tions 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof.". (c)(1) Section 209 of the Social Security Act is amended by adding at the end thereof the following new paragraph: "For purposes of this title, in the case of an individual performing service under the provisions of section 294 of title 28, United States Code (relating to assignment of retired justices and judges to active duty), the term 'wages' shall, subject to the provisions of subsection (a) of this section, include any payment under section 371(b) of such title 28 which is received during the period of such service.". (2) Section 3121(i) of the Internal Revenue Code of 1954 (relating to computation of wages in certain cases) is amended by adding at the end thereof the following new paragraph: "(5) SERVICE PERFORMED BY CERTAIN RETIRED JUSTICES AND JUDGES.— For purposes of this chapter, in the case of an individ- ual performing service under the provisions of section 294 of title 28, United States Code (relating to assignment of retired justices and judges to active duty), the term 'wages' shall, subject to the provisions of subsection (a)(1) of this section, include any payment under section 3710k)) of such title 28 which is received during the period of such service.". (d) The amendments made by this section shall be effective with respect to remuneration paid after December 31, 1983. (e) Nothing in this Act shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families. COVERAGE OF EMPLOYEES OF NONPROFIT ORGANIZATIONS 42 USC 410. SEC. 102. (a) Section 210(a)(8) of the Social Security Act is amended— (1) by striking out "(A)" immediately after "(8)"; (2) by striking out "subparagraph" where it first appears and inserting in lieu thereof "paragraph"; and (3) by striking out subparagraph (B). 26 USC 3121. (b)(1) Section 3121(b)(8) of the Internal Revenue Code of 1954 is amended— (A) by striking out "(A)" immediately after "(8)";

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