1366
PUBLIC LAW 92-603-OCT. 30, 1972
Effective date.
[86 STAT.
,,ll endar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made." (c) The amendments made by this section shall apply in the case of any payment made after December 1972. TERMINATION OF COVERAGE OF REGISTRARS OF VOTERS IN
42 USC'418".
LOUISIANA
SEC. 139. (a) Xotwithstanding the provisions of section 218(g)(1) ^^ *^^^ Social Security Act, the Secretary may, under such conditions as he deems appropriate, permit the State of Louisiana to modify its agreement entered into under section 218 of such Act so as to terminate the coverage of all employees who are in positions under the Registrars of Voters Employees' Retirement System, effective after December 1975, but only if such State files with him notice of termination on or before December 31, 1973. (b) If the coverage of such employees in positions under such retirement system is terminated pursuant to subsection (a), coverage cannot later be extended to employees in positions under such retirement system. COMPUTATION
OF INCOME
OF AMERICAN
MINISTERS A N D MEMBERS OF
RELIGIOUS ORDERS PERFORMING SERVICES OUTSIDE THE UNITED STATES
71 Stat. 523. ^2^^^^^^-
42 USC 410.
71 Stat. 523. 26 USC 1402
'J I.<!,®^a^
Effective date.
SEC. 140. (a) Section 211(a)(7) of the Social Security Act is amended(1) by striking out "and section 119" and inserting in lieu thereof ", section 119"; (2) by striking out "of the Internal Revenue Code of 1954 and, in addition, if he is a citizen of the United States performing such service as an employee of an American employer (as defined in section 210(e)_) or as a minister in a foreign country who has a congregation which is composed predominantly of citizens of the United States, without regard to " and inserting in lieu thereof a <4ii comma; and (3) by striking out "such Code" and inserting in lieu thereof "the Internal Revenue Code of 1954". (b) Section 1402(a)(8) of the Internal Revenue Code is amended— (1) by striking out "and section 119" and inserting in lieu thereof ", section 119"; and (2) by stiiking out "and, in addition, if he is a citizen of the United States performing such service as an employee of an American employer (as defined in section 3121(h)) or as a minister in a foreign country who has a congregation which is composed predominantly of citizens of the United States, without regard to " and inserting in lieu thereof a comma. (c) The amendments made by this section shall apply with respect to taxable years beginning after December 31, 1972. MODIFICATION OF STATE AGREEMENTS W I T H RESPECT TO CERTAIN STUDENTS A N D CERTAIN PART-TIME
42 USC 418.
EMPLOYEES
SEC. 141. ^a) Notwithstanding any provision of section 218 of the Social Security Act, the agreement with any State (or any modifications thereof) entered into pursuant to such section may, at the option of such State, be modified at any time prior to January 1, 1974, so as to exclude either or both of the following:
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