68
STAT.]
PUBLIC LAW 76 1 - S E P T. 1, 1954
1091
(b) The amendment made by subsection (a) shall become effective January 1, 1955. AMENDMENTS TO DEFINITION OF WAGES
SEC. 204. (a) Paragraph (1) of section 3121(a) of the Internal esAstat. 417. Revenue Code of 1954 is amended by striking out "$3,600" wherever it appears therein and inserting in lieu thereof "$4,200". (b)(1) Subparagraph (B) of section 3121(a)(7) of the Internal ^SA Stat. 4i8. Revenue Code of 1954 is amended to read as follows: " (B) cash remuneration paid by an employer in any calendar.Domestic servquarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term 'domestic service in a private home of the employer' does not include service described in subsection (g)(5);". (2) Section 3121(a)(7) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subparagraph: " (C) cash remuneration paid by an employer in any calendar empr^yer's"°rade" quarter to an employee for service not in the course of the em- ^t^. ployer's trade or business, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term 'service not in the course of the employer's trade or business' does not include domestic service in a private home of the employer and does not include service described in subsection (g)(5);". (3) Section 3121(a)(8) of the Internal Revenue Code of 1954 esA Stat. 4i8. is amended by inserting " (A) " after " (8) " and by adding at the end thereof the following new subparagraph: Ag " (B) cash remuneration paid by an employer in any calendar labor.r i c u l t u r a l year to an employee for agricultural labor, if the cash remuneration paid in such year by the employer to the employee for such labor is less than $100;". (c) The amendments made by subsections (a) and (b) shall b^ Applicability, applicable only with respect to remuneration paid after 1954. AMENDMENTS TO DEFINITION OF EMPLOYMENT
SEC. 205. (a) Section 3121(b)(1) of the Internal Revenue Code of 1954 is amended to read as follows: "(1)(A) service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (46 Stat. 1550 § 3; 12 U. S. C 1141J); " (B) service performed by foreign agricultural workers (i) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended (65 Stat. 119; 7 U.S.C. 1461-1468), or (ii) lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies on a temporary basis to perform agricultural labor;". (b) Section 3121(b) of the Internal Revenue Code of 1954 is amended by striking out paragraph (3) and redesignating paragraphs (4), (5), (6), (7), (8), (9), (10), (11), (12), (13), and (14), and any references thereto contained in such code, as paragraphs (3), (4), (5), (6), (7), (8), (9), (10), (11), (12), and (13), respectively. (c) The paragraph of section 3121(b) of the Internal Revenue Code of 1954 herein redesignated as paragraph (4) is amended by
^^^ Stat. 419.
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