74 S T A T. ]
PUBLIC LAW 86-778-SEPT. 13, 1960
939
or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate;", 26 USC 3121. (o) Section 3121(b) of such Code is further amended— (1) by striking out "or" at the end of paragraph (16), (2) by striking out the period at the end of paragraph (17) and inserting in lieu thereof "; or", and (3) by adding at the end thereof the following new paragraph: " (18) service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a) (15)(H) (ii) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii))." (p) Section 3121 (^e) of such Code (relating to definition of State, 66 Stat. 166. United States, and citizen) is amended to read as follows: "(e) STATE, UNITED STATES, AND CITIZEN.—For purposes of this chapter— "(1) STATE.—The term 'State' includes the District of Columbia, the Commonwealth of Puerto Kico, the Virgin Islands, Guam, and American Samoa. " (2) UNITED STATES.—The term 'United States' when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States." (q)(l) Subchapter C of chapter 21 of such Code (general provi- 3125.^^^' ^^^^" sions relating to tax under Federal Insurance Contributions Act) is amended by redesignating section 3125 as section 3126, and by inserting after section 3124 the following new section: "SEC. 3125. RETURNS IN THE CASE OF GOVERNMENTAL EMPLOYEES IN GUAM AND AMERICAN SAMOA. " (a) GUAM.—The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of the Government of Guam or any political subdivision thereof or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, and those imposed on such Government or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of Guam or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such indi- ^6 USC 3111. viduals without regard to the $4,800 limitation in section 3121(a)(1). "(b) AMERICAN SAMOA.—The return and payment of the taxes imposed by this chapter on the income of individuals who are officers or employees of 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, and those imposed on such Govermnent or political subdivision or instrumentality with respect to having such individuals in its employ, may be made by the Governor of American Samoa or by such agents as he may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the $4,800 limitation in section 3121(a)(1). "
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