PUBLIC LAW 105-33—AUG. 5, 1997 111 STAT. 605 "(F) as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000;". (b) EFFECTIVE DATE.— The amendments made by this section 26 USC 3309 shall apply with respect to service performed after the date of "o^^. the enactment of this Act. SEC. 5406. TREATMENT OF CERTAIN SERVICES PERFORMED BY INMATES. (a) IN GENERAL.— Subsection (c) of section 3306 of the Internal Revenue Code of 1986 (defining employment) is amended— 26 USC 3306. (1) by striking "or" at the end of paragraph (19), (2) by striking the period at the end of paragraph (20) and inserting "; or", and (3) by adding at the end the following new paragraph: "(21) service performed by a person committed to a penal institution.". (b) EFFECTIVE DATE. —The amendments made by this section 26 USC 3306 shall apply with respect to service performed after January 1, note. 1994. SEC. 5407. EXEMPTION OF SERVICE PERFORMED FOR AN ELEMENTARY OR SECONDARY SCHOOL OPERATED PRIMARILY FOR RELIGIOUS PURPOSES FROM THE FEDERAL UNEMPLOY- MENT TAX. (a) IN GENERAL. — Paragraph (1) of section 3309(b) of the Internal Revenue Code of 1986 (relating to exemption for certain 26USe3309. services) is amended— (1) by striking "or" at the end of subparagraph (A), and (2) by inserting before the semicolon at the end the following: ", or (C) an elementary or secondary school which is operated primarily for religious purposes, which is described in section 501(c)(3), and which is exempt from tax under section 501(a)". (b) EFFECTIVE DATE. —The amendments made by this section 26 USC 3309 shall apply with respect to service performed after the date of note. the enactment of this Act. SEC. 5408. STATE PROGRAM INTEGRITY ACTIVITIES FOR UNEMPLOY- MENT COMPENSATION. Section 901(c) (42 U.S.C. 1101(c)) is amended by adding at the end the following new paragraph: "(5)(A) There are authorized to be appropriated out of the Appropriation employment security administration account to carry out program authorization, integrity activities, in addition to any amounts available under paragraph (l)(A)(i)— "(i) $89,000,000 for fiscal year 1998; "(ii) $91,000,000 for fiscal year 1999; "(iii) $93,000,000 fiscal year 2000; "(iv) $96,000,000 for fiscal year 2001; and "(v) $98,000,000 for fiscal year 2002. "(B) In any fiscal year in which a State receives funds appropriated pursuant to this paragraph, the State shall expend a proportion of the funds appropriated pursuant to paragraph (l)(A)(i) to carry out program integrity activities that is not less than the proportion of the funds appropriated under such paragraph that
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