1090
PUBLIC LAW 76l-SEPT. 1, 1954
[68 S T A T.
^^6^8A Stat. 938.
(3) Section 1401(d)(3) of the Internal Revenue Code of 1939 is amended by striking out the period at the end of the second sentence and inserting in lieu thereof "or, in the case of any agreement (or 1055-1059^' ^°^^' modification thereof) pursuant to section 218 of the Social Security Act which is effective as of a date more than two years prior to the date such agreement (or modification) was agreed to, within two years after the calendar year in which such agreement (or modification) was agreed to by the State and the Secretary of Health, Education, and Welfare." 68A Stat. 797. (b)(1) The heading of section 6413(c)(2) of the Internal Revenue Code of 1954 is amended to read as follows: "AppLicABrLiTy I N CASB OF FEDERAL A N D STATE EMPLOYEES A N D EMPLOYEES O F CERTAIN FOREIGN CORPORATIONS.—"
(2) Section 6413(c)(2)(A) of the Internal Revenue Code of 1954 is amended by striking out "$3,600," and inserting in lieu thereof "$3,600 for the calendar year 1951, 1952, 1953, or 1954, or $4,200 for any calendar year after 1954,". (3) Section 6413(c)(2) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subparagraph: " (C) Employees Of Certain Foreign Corporations.—For purposes of paragraph (1) of this subsection, the term 'wages' includes such remuneration for services covered by an agreePoat, p. 1094. ment made pursuant to section 3121(1) as would be wages if such services constituted employment; the term 'employer' includes any domestic corporation which has entered into an agreement pursuant to section 3121(1); the term 'tax' or 'tax Post, p. 1094. imposed by section 3101,' includes, in the case of services covered by an agreement entered into pursuant to section 3121(1), an amount equivalent to the tax which would be imposed by section 3101, if such services constituted employment as Post, pp. 1091defined in section 3121; and the provisions of paragraph 1094 (1) of this subsection shall apply whether or not any amount deducted from the employee's remuneration as a result of the agreement entered into pursuant to section 3121(1) has been paid to the Secretary or his delegate," 68A Stat. 428. ^(,^ ^]^g sccoiid seutcuce of section 3122 of the Internal Revenue Code of 1954 is amended by striking out "$3,600" and inserting in lieu thereof "$4,200". (d) The amendments made by subsections (a)(1), (b), and (c) shall be applicable only with respect to remuneration paid after 1954. The amendment made by subsection (a)(2) shall be effective as if it had 64 Stat. 525. j^ggj^ euacted as a part of section 203(c) of the Social Security Act Amendments of 1950 which added section 1401(d)(3) to the Internal Revenue Code of 1939. COLLECTION AND PAYMENT or TAXES W I T H RESPECT TO COAST GUARD EXCHANGES
68Ast.t. 428.
SEC. 203. (a) Section 3122 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new sentence: "The provisions of this subsection shall be applicable also in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard; and for purposes of. this subsection the Secretary shall be deemed to be the head of such instrumentality."
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