85 STAT.]
PUBLIC LAW 92-21 1 - D E C. 22, 1971
757
" (C) Service performed after March 30, 1962, by an individual in the employ of an educational organization, and service performed after December 31, 1971, by an individual in the employ of a religious, charitable, or other organization which is excluded from the term 'employment' as defined in the Federal Unemployment Tax Act solely by g/st^f^el's^^^" reason of section 3306(c)(8) of that Act, except as provided in section 26 USC 3301 1 (b)(1)(D) of this Act; 74 Stat. 984. " (D) For the purposes of subparagraphs (B) and (C) the term 26 USC 3306. 'employment' does not apply to service performed after December 31, 1971— " (i) in the employ of (I) a church or convention or association of churches, or ( II) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or " (ii) by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; or " (iii) in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; or " (iv) as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any Federal agency or an agency of a State or political subdivision thereof, by an individual receiving such work relief or work training; or " (v) for a hospital in a State prison or other State correctional institution, by an inmate of the prison or correctional institution. " (E) The term 'employment' shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada or the Virgin Islands), after December 31, 1971, in the employ of an American employer (other than service which is deemed 'employment' under the provisions of section 1(b)(2) of this Act or the parallel provisions of another State's law), ^o«<» P- 758. if: " (i) the employer's principal place of business in the United States is located in the District; or " (ii) the employer has no place of business in the United States, but " (I) the employer is an individual who is a resident of the District; or " ( II) the employer is a corporation which is organized under the laws of the District or the laws of the United States; or " ( III) the employer is a partnership or a trust and the number of the partners or trustees who are residents of the District is greater than the number who are residents of any one other State; or "(iii) none of the criteria of clauses (i) and (ii) of this subparagraph are met but the employer has elected coverage in the District or, the employer having failed to elect coverage in any State, the individual has filed a claim for benefits, based on such service, under the law of the District. "(iv) an 'American employer', for purposes of this subparagraph, means a persons who is— " (I) an individual who is a resident of the United States; or
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