Page:United States Statutes at Large Volume 98 Part 1.djvu/1177

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 1129

period covered by the election. Such revocation shall apply retroactively to the beginning of the 2-year period for which the information was not furnished. i

"(3) DEFINITIONS—

"(A) For purposes of this subsection, the term 'church' means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches. "(B) For purposes of this subsection, the term 'qualified church-controlled organization' means any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which— "(i) offers goods, services, or facilities for sale, other than on an incidental basis, to the general public, other than goods, services, or facilities which are sold at a nominal charge which is substantially less than the cost of providing such goods, services, or facilities; and "(ii) normally receives more than 25 percent of its support from either (I) governmental sources, or (II) receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities which are not unrelated trades or businesses, or both.". (c)(1) Section 211(c)(2) of the Social Security Act is amended— (A) by striking out "and" at the end of subparagraph (E); (B) by striking out the semicolon at the end of subparagraph (F) and inserting in lieu thereof ", and"; and (C) by adding at the end thereof the following new subparagraph: "(G) service described in section 210(a)(8)(B);". (2) Section 1402(c)(2) of the Internal Revenue Code of 1954 is amended— (A) by striking out "and" at the end of subparagraph (E); (B) by striking out the semicolon at the end of subparagraph (F) and inserting in lieu thereof ", and"; and (C) by adding at the end thereof the following new subparagraph: "(G) service described in section 3121(b)(8)(B);". (d)(1) Section 211(a) of the Social Security Act is amended— (A) by striking out "and" at the end of paragraph (11); (B) by striking out the period at the end of paragraph (12) and inserting in lieu thereof "; and"; and (C) by inserting after paragraph (12) the following new paragraph: "(18) With respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G)"(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply; "(B) the provisions of subsection (b)(2) shall not apply; and "(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in selfemployment income.". wsa

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42 USC 411.

Ante, p. 1128. 26 USC 1402.

42 USC 411. • -*

26 USC 1 et seq.

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