101 STAT. 1330-288 26 USC 3121.
PUBLIC LAW 100-203—DEC. 22, 1987
(2) EXCEPTION FOR CERTAIN DOMESTIC SERVICE I N THE PRIVATE
HOME OF A SPOUSE.—Paragraph (3) of section 3121(b) of such Code (relating to employment) is amended by striking so m u c h of subparagraph (B) a s precedes clause (i) and inserting the .'^^i in . f following: > "(B) service not in the course of the employer's trade or business, or domestic service in a private h o m e of the employer, 1 performed by a n individual in the employ of his spouse or son or c&i ?' daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by a n individual in the employ of his son or d a u g h t e r if—". 26 USC 3121 (c) EFFECTIVE D A T E. — The amendments m a d e by t h i s section shall ^°^^apply with respect to r e m u n e r a t i o n paid after December 31, 1987. SEC. 9005. TREATMENT OF SERVICE PERFORMED BY AN INDIVIDUAL IN THE EMPLOY OF A PARENT. 42 USC 410.
(a) SOCIAL SECURITY ACT AMENDMENTS. — ' (1) A G E BELOW W H I C H SERVICE FOR PARENT IS EXCLUDED FROM COVERED EMPLOYMENT REDUCED TO AGE 1 8. — Subparagraph (A) of
section 210(a)(3) of the Social Security Act (as amended by section 9004(a)(1) of this Act) is further amended by striking "twenty-one" and inserting " 1 8 ".
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(2) EXCEPTION FOR CERTAIN DOMESTIC SERVICE I N THE PRIVATE
i 111? au
HOME OF PARENT.—Subparagraph (B) of section 210(a)(3) of such Act (as amended by section 9004(a)(2) of this Act) is further amended by inserting " under the age of 21 in the employ of his father or mother, or performed by a n individual" after "individual" the first place it appears, r (b) FICA AMENDMENTS.— (1) AGE BELOW WHICH SERVICE FOR PARENT IS EXCLUDED FROM
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COVERED EMPLOYMENT REDUCED TO AGE 18.—Subparagraph (A) of section 31210t)X3) of the Internal Revenue Code of 1986 (as amended by section 9004(b)(1) of this Act) is further amended by striking " 2 1 " and inserting "18". (2) EXCEPTION FOR CERTAIN DOMESTIC SERVICE IN THE PRIVATE
26 USC 3121 "°^
HOME OF PARENT.—Subparagraph (B) of section 3121(b)(3) of such Code (as amended by section 9004(b)(2) of this Act) is further amended by inserting "under the age of 21 in the employ of his ' father or mother, or performed by an individual" after "individual" the first place it appears. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to remuneration paid after December 31, 1987. SEC. 9006. APPLICATION OF EMPLOYER TAXES TO EMPLOYEES' CASH TIPS. (a) APPLICATION OF TAX TO TIPS.—Section 3121(q) of the Internal
26 USC 3121.
Revenue Code of 1986 (relating to inclusion of tips for employee taxes) is amended— (1) by striking "EMPLOYEE TAXES" in the heading and inserting "BOTH EMPLOYEE AND EMPLOYER TAXES";
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(2) by striking "other than for purposes of the taxes imposed by section 3111"; (3) by striking "remuneration for employment" and inserting "remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111)"; and
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