(C) by adding at the end thereof the following new paragraph: "(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F) o r (J), as the case may be. (2) Section 210(a) of the Social Security Act, as amended, is amended— (A) by striking out "or" at the end of paragraph ( 1 7); (B) by striking out the period at the end of paragraph (18) and inserting in lieu thereof "; o r "; and (C) by adding at the end thereof the following new paragraph: "(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be." (f) Section 3306(c) of the Internal Revenue Code of 1954 (relating to the definition of employment for purposes of the Federal Unemployment Tax Act) is amended— (1) by striking out "or" at the end of paragraph ( 1 6); (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 which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be. (g)(1) Section 3401(a)(6) of the Internal Revenue Code of 1954 (relating to the definition of wages for purposes of withholding of income tax at source) is amended by adding at the end thereof the following new subparagraph: " (C) an individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, if such remuneration is exempt, under section 1441(c) (4)(B), from deduction and withholding under section 1441(a), and is not exempt from taxation under section 872(b);(3), or". (2) Section 3402(f) of such Code (relating to withholding exemptions) is amended by adding at the end thereof the following new paragraph: "(6)
537
PUBLIC LAW 87-256-SEPT. 21, 1961
75 S T A T. ]
8 USC 1101. Ante, p. 534. 42 USC 410.
26 USC 3306.
26 USC 3401.
Ante, p. 536, 26 USC 1441. Ante, p. !>36. 26 USC 3402.
EXEMPTION OF CERTAIN NONRESIDENT ALIENS.—Notwith-
standing the provisions of paragraph (1), a nonresident alien individual (other than an individual described in section 3401(a) (6)(A) or (B)) shall be entitled to only one withholding exemption." (hj (1) The amendments made by subsections (a), (b), and (c) of this section shall apply to taxable years beginning after December 31, 1961. (2) The amendments made by subsection (d) of this section shall apply with respect to payments made after December 31, 1961. (3) The amendments made by subsections (e) and (f) of this section shall apply with respect to service performed after December 31, 1961. 64207 0-62—37
26 USC 3401.
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