92 STAT. 2834
26 USC 3306.
PUBLIC LAW 95-600—NOV. 6, 1978 (a)(1) for any taxable year shall not exceed 30 percent of the aggregate unemployment insurance wages paid by the employer during the calendar year ending in such taxable year. For purposes of the preceding sentence, the term 'unemployment insurance wages' has the meaning given to the term 'wages by section 3306(b). "(f) REMUNERATION MUST B E FOR TRADE OR BUSINESS EMPLOYMENT.—
"(1) IN GENERAL.—For purposes of this subpart, remuneration paid by an employer to an employee during any year shall be taken into account only if more than one-half of the remuneration so paid is for services performed in a trade or business of the employer. "(2) SPECIAL RULE FOR CERTAIN DETERMINATION.—Any determi-
26 USC 52.
nation as to whether paragraph (1), or subparagraph (A) or (B) of subsection (h)(1), applies with respect to any employee for any year shall be made without regard to subsections (a) and (b) of section 52. "(3) YEAR DEFINED.—For purposes of this subsection and subsection (h), the term 'year' means the taxable year; except that, for purposes of applying so much of such subsections as relates to subsection (e), such term means the calendar year. "(g) SECRETARY OF LABOR TO NOTIFY EMPLOYERS OF AVAILABILITY OF
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CREDIT.—The Secretary of Labor, in consultation with the Internal Revenue Service, shall take such steps as may be necessary or appropriate to keep employers apprised of the availability of the Credit provided by section 44B. "(h) SPECIAL RULES FOR AGRICULTURAL LABOR AND RAILWAY
LABOR.—For purposes of this subpart— "(1) UNEMPLOYMENT INSURANCE WAGES.— "(A) AGRICULTURAL LABOR.—If the services performed by
26 USC 3121.
any employee for an employer during more than one-half of any pay period (within the meaning of section 3306(d)) taken into account with respect to any year constitute agricultural labor (within the meaning of section 3306(k)), the term 'unemployment insurance wages' means, with respect to the remuneration paid by the employer to such employee for such year, an amount equal to so much of such remuneration as constitutes 'wages' within the meaning of section 3121(a), except that the contribution and benefit base for each calendar year shall be deemed to be $6,000. "(B) RAILWAY LABOR.—If more than one-half of remuneration paid by an employer to an employee during any year is remuneration for service described in section 3306(c)(9), the term 'unemployment insurance wages' means, with respect to such employee for such year, an amount equal to so much of the remuneration paid to such employee during such year which would be subject to contributions under section 8(a) of the Railroad Unemployment Insurance Act (45 U.S.C. 358(a)) if the maximum amount subject to such contributions were $500 per month. "(2) WAGES.—In any case to which subparagraph (A) or (B) of paragraph (1) applies, the term 'wages' means unemployment insurance wages (determined without regard to any dollar limitation)." (b) JOBS CREDIT MADE ELECTIVE.—
26 USC 44B.
(1) Section 44B (relating to credit for employment of certain new employees) is amended—
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