PUBLIC LAW 94-563—OCT. 19, 1976 (3) any portion of such service (with respect to which taxes were paid and refunded or credited as described in paragraph (2)) would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121 (k)(5)(B) thereof (with such individual's signature appearing on the accompanying list), the remuneration paid for the portion of such service described in paragraph (3) shall, upon the request of such individual (filed in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act) accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited, be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to fin individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for repayment of any taxes which it paid under section 3111 of such Code with respect to such remuneration and which were refunded or credited to it. Approved October 19, 1976.
LEGISLATIVE HISTORY: HOUSE REPORT No. 94-1711 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 122 (1976): Sept. 30, considered and passed House. Oct. 1, considered and passed Senate.
90 STAT. 2659
26 USC 3121. Ante, p. 2655.
42 USC 401. 26 USC 3101.
26 USC 3111.
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