108 STAT. 4072 PUBLIC LAW 103-387 —OCT. 22, 1994 (iii) by adding at the end the following new paragraph:
- (21) domestic service in a private home of the employer
which— "(A) is performed in any year by an individual under the age of 18 during any portion of such year; and TB) is not the principal occupation of such employee.". (D) CONFORMING AMENDMENTS.—The second sentence of section 3102(a) of such Code is simended— (i) by striking "calendar quarter" each place it appears and inserting "calendar year, and (ii) by striking "$50" and inserting "the applicable dollar threshold (as defined in section 3121(x)) tor such year. (2) AMENDMENT OF SOCIAL SECURITY ACT.— (A) GENERAL RULE. — Subparagraph (B) of section 209(a)(6) of the Social Security Act (42 U.S.C. 409(a)(6)(B)) is amended to read as follows: "(B) Cash remimeration paid by an employer in any calendar year to an employee tor domestic service in a private home of the employer (including domestic service described in section 210(f)(5)), if the cash remuneration paid in such year by the employer to the employee for such service is less than me applicable dollar threshold (EIS defined in section 3121(x) of the Internal Revenue Code of 1986) for such year;". (B) EMPLOYMENT OF DOMESTIC EMPLOYEES UNDER AGE 18 EXCLUDED FROM COVERAGE.— Section 210(a) of such Act (42 U.S.C. 410(a)) is amended— (i) by striking "or" at the end of paragraph (19), (ii) by striking the period at the end of paragraph (20) and inserting; or", and (iii) by adding at the end the following new paragraph: "(21) Domestic service in a private home of the employer which— "(A) is performed in £m.y year by an individual under the age of 18 during any portion of such year; and "(B) is not the principal occupation of such employee.". 26 USC 3102 (3) EFFECTIVE DATES. — "°*®- (A) IN GENERAL.— Except as provided in subparagraph (B), the amendments made by this subsection shall apply to remuneration paid after December 31, 1993. (B) EXCLUDED EMPLOYMENT.—The amendments made by paragraphs (1)(C) and (2)(B) slmll apply to services performed after December 31, 1994. 26 USC 3102 (4) No LOSS OF SOCIAL SECURITY COVERAGE FOR 1994; °°*®- CONTINUATION OF w-2 FIUNG REQUIREMENT. —Notwithstanding the amendments made by this subsection, if the wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) paid during 1994 to an employee for domestic service in a private home of the employer are less than $1,000— (A) the employer shall me any return or statement required under section 6051 of such Code witii respect to such wages (determined without regard to such amendments), and (B) the employee shall be entitied to credit under section 209 of the Social Security Act with respect to any
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