1088 68A Stat. 354.
Post. p. 1094.
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PUBLIC LAW 761~SEPT. 1, 1954
[68 S T A T.
(b)(1) Paragraph (1) of section 1402(b) of the Internal Revenue Code of 1954 is amended to read as follows: " (1) that part of the net earnings from self-employment which is in excess of— " (A) for any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and " (B) for any taxable year ending after 1954, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; or". (2) Section 1402(b) of the Internal Revenue Code of 1954 is amended by inserting after "employees)" the following: ", or under an agreement entered into pursuant to the provisions of section 3121 ^j^ (relating to coverage of citizens of the United States who are employees of foreign subsidiaries of domestic corporations),". (c)(1) Section 1402(c)(2) of the Internal Revenue Code of 1954 is amended by inserting after "18" the following: "and other than service described in paragraph (4) of this subsection". (2) Section 1402(c) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new sentences: "The provisions ot paragraph (4) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual during the period for which a certificate filed by such individual under subsection (e) is in effect. The provisions of paragraph (5) shall not apply to service performed by an individual in the exercise of his profession as a Christian Science practitioner during the period for which a certificate filed by him under subsection (e) is in effect," (3) Section 1402 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subsection: "(e) MINISTERS, MEMBERS OF RELIGIOUS ORDERS, AND CHRISTIAN SCIENCE PRACTITIONERS.— "(1) WAIVER CERTIFICATE.—Any individual who is (A) a duly
42 USC 401-421.
ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order who has taken a vow of poverty as a member of such order) or (B) a Christian Science practitioner may file a certificate (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) certifying that he elects |.Q have the insurance system established by title II of the Social Security Act extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be, performed by him. " (2) T I M E FOR FILING CERTIFICATE.—Any individual who desires to file a certificate pursuant to paragraph (1) must file such certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1954 for which he has net earnings from self-employment (computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c)(4), and, in the case of an individual referred to in paragraph (1)(B), without regard to subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4), or from the performance of service described in subsection (c)(5) insofar as it relates to the performance of service
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