942
PUBLIC LAW 86-778-SEPT. 13, 1960
[74 S T A T.
and (k) shall apply only in the case of taxable years beginning after 1960, except that, insofar as they involve the nonapplication of sec26 USC 932. tion 932 of the Internal Revenue Code of 1954 to the Virgin Islands 1403.^^^ '"^^ '" foi" purposes of chapter 2 of such Code and section 211 of the Social 42 USC 411. Security Act, such amendments shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and such section 211 are applicable. The amendments made by subsections (j), (s), and (t) shall take effect on the date of the enactment of this Act; and there are authorized to be appropriated such sums as may be necessary for the performance by any officer or employee of functions delegated to nim by the Secretary of the Treasury in accordance with the amendment made by such subsection (t). (2) The amendments made by subsections (c) and (n) shall have application only as expressly provided therein, and determinations as to whether an officer or employee of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, is an employee of the United States . ^ or any agency or instrumentality thereof within the meaning of any provision of law not affected by such amendments, shall be made without any inferences drawn from such amendments. (3) The repeal (by subsection (j)(1)) of section 219 of the Social Ante, p. 937. Sccurity Act, and the elimination (by subsections (e), (f), (h), (j)(2), and (j)(3)) of other provisions of such Act making reference to such section 219, shall not be construed as changing or otherwise affecting the effective date specified in such section for the extension to the Commonwealth of Puerto Rico of the insurance system under se^ "®^ 401 et ^j^|g j j ^-f gu(.]^ ^Q^^ Hy^ manner or consequences of such extension, or the status of any individual with respect to whom the provisions so eliminated are applicable. SERVICE OF PARENT FOR SON OR DAUGHTER
42 use410.
26 USC 3121.
SEC. 104. (a) Section 210(a)(3) of the Social Security Act is amended to read as follows: "(3)(A) Service performed by an individual in the employ of his spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; " (B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter;". (b) Section 3121(b)(3) of the Internal Revenue Code of 1954 (relating to definition of employment) is amended to read as follows: "(3)(A) service performed by an individual in the employ of his spouse, and service performed by a child under the age of 21 in the employ of his father or mother; " (B) service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter;". (c) The amendments made by subsections (a) and (b) shall apply only with respect to services performed after 1960. E M P L O Y E E S O F NONPROFIT ORGANIZATIONS
SEC. 105. (a)(1) The first sentence of section 3121(k)(1)(A) of the Internal Revenue Code of 1954 (relating to waiver of exemption by religious, charitable, and certain other organizations) is amended by striking out "and that at least two-thirds of its employees concur in the filing of the certificate".
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