CH. 21—FEDERAL INSURANCE CONTRIBUTIONS ACT
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reason of section 3121(a)(1), The provisions of this section shall be applicable in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; and for purposes of this section the Secretary of Defense shall be deemed to be the head of such instrumentality. SEC. 3123. DEDUCTIONS AS CONSTRUCTIVE PAYMENTS.
Whenever under this chapter or any act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction, SEC. 3124. ESTIMATE OF REVENUE REDUCTION.
The Secretary or his delegate at intervals of not longer than 3 years shall estimate the reduction in the amount ot taxes collected under this chapter by reason of the operation of section 3121(b) (10) and shall include such estimate in his annual report. SEC. 3125. SHORT TITLE.
This chapter may be cited as the "Federal Insurance Contributions Act."
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