Page:United States Statutes at Large Volume 98 Part 1.djvu/1178

 98 STAT. 1130

PUBLIC LAW 98-369—JULY 18, 1984

26 USC 1402.

(2) Section 1402(a) of the Internal Revenue Code of 1954 is amended— (A) by striking out "and" at the end of paragraph (12); (B) by striking out the period at the end of paragraph (13) and inserting in lieu thereof "; and "; and (C) by inserting after paragraph (13) the following new paragraph: "(14) 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 this Code (other than the deduction under paragraph (12)) 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,". Effective date. (e) The amendments made by this section shall apply to service 42 USC 410 note, performed after December 31, 1983. 26 USC 3121 (f) In any case where a church or qualified church-controlled note. organization makes an election under section 3121(w) of the Internal Ante, p. 1128. Revenue Code of 1954, the Secretary of the Treasury shall refund (without interest) to such church or organization any taxes paid under sections 3101 and 3111 of such Code with respect to service performed after December 31, 1983, which is covered under such election. The refund shall be conditional upon the church or organization agreeing to pay to each employee (or former employee) the portion of the refund attributable to the tax imposed on such employee (or former employee) under section 3101, and such employee (or former employee) may not receive any other refund payment of such taxes.

Subtitle B—Improvements in SSI and AFDC Programs PART 1—IMPROVEMENTS IN SSI PROGRAM INCREASE IN DOLLAR LIMITATIONS UNDER ASSETS TEST

42 USC 1382.

SEC. 2611. (a) Section 1611(a)(1)(B) of the Social Security Act is amended— (1) by striking out "$2,250" and inserting in lieu thereof "the applicable amount determined under paragraph (3)(A)"; and (2) by striking out "$1,500" and inserting in lieu thereof "the applicable amount determined under paragraph (3)(B)". (b) Section 1611(a)(2)(B) of such Act is amended by striking out "$2,250" and inserting in lieu thereof "the applicable amount determined under paragraph (3)(A)". (c) Section 1611(a) of such Act is further amended by adding at the end thereof the following new paragraph: "(3)(A) The dollar amount referred to in clause (i) of paragraph (1)(B), and in paragraph (2)(B), shall be $2,250 prior to January 1, 1985, and shall be increased to $2,400 on January 1, 1985, to $2,550 on January 1, 1986, to $2,700 on January 1, 1987, to $2,850 on January 1, 1988, and to $3,000 on January 1, 1989.

�