68 S T A T. ]
PUBLIC LAW 76 1 - S E P T. 1, 1954
1089
by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be. " (3) EFFECTIVE DATE OF CERTIFICATE.—A certificate filed pursuant to this subsection shall be effective for the first taxable year with respect to which it is filed (but in no case shall the certificate be effective for a taxable year with respect to which the period for filing a return has expired, or for a taxable year ending prior to 1955) and all succeeding taxable years. An election made pursuant to this subsection shall be irrevocable." (4) Section 1402(a) of the Internal Revenue Code of 1954 is ^"'«' P- ^O^^. amended— (A) by striking out the period at the end of paragraph (7) (as renumbered by subsection (a)(2) of this section) and inserting in lieu thereof a semicolon, and (B) by inserting after such paragraph (7) thereof a new paragraph as follows: "(8) an individual who is— " (A) a duly ordained, commissioned, or licensed minister of a church or a member of a religious order; and " (B) a citizen of the United States performing service described in subsection (c)(4) as an employee of an American employer (as defined in section 3121(h)) ^^^ Stat. 425. shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 911 (relating to earned income from sources 39^*^ ^*^*' ^^^' without the United States) and section 931 (relating to income from sources within possessions of the United States)." (5) Section 1402(c)(5) of the Internal Revenue Code of 1954 is ^^^ Stat. 355. amended to read as follows: "(5) the performance of service by an individual in the exercise of his profession as a physician, lawyer, dentist, osteopath, veterinarian, chiropractor, naturopath, optometrist, or Christian Science practitioner; or the performance of such service by a partnership." (d) The amendments made by subsections (a), (b), and (c) of this section shall be applicable only with respect to taxable years ending after 1954. REFUND OF CERTAIN TAXES DEDUCTED FROM WAGES
SEC. 202. (a)(1) The first sentence of section 6413(c)(1) of the ^SA Stat. 797. Internal Revenue Code of 1954 is amended to read as follows: '*If by reason of an employee receiving wages from more than one employer during a calendar year after the calendar year 1950 and prior to the calendar year 1955, the wages received by him during such year exceed $3,600, the employee shall be entitled (subject to the provisions of section 31(b)) to a credit or refund of any amount of tax, ^^A Stat. i3. with respect to such wages, imposed by section 1400 of the Internal ^j^^-^ ^*^*- ^^^' Revenue Code of 1939 and deducted from the employee's wages (whether or not paid to the Secretary or his delegate), which exceeds the tax with respect to the first $3,600 of such wages received; or if by reason of an employee receiving wages from more than one employer during any calendar year after the calendar year 1954, the wages received by him during such year exceed $4,200, the employee shall be entitled (subject to the provisions of section 31(b)) to a credit or refund of any amount of tax, with respect to such wages, imposed by section 3101 and deducted from the employee's wages (whether or not ^°* P- ^O^"*paid to the Secretary or his delegate), which exceeds the tax with respect to the first $4,200 of such wages received."
39777 O—55—pt. 1
71
�
