made a law increasing the exempt amount is enacted.

(h) Report of earnings to Secretary.

(1) (A) If an individual is entitled to any monthly insurance benefit under section 402 of this title during any taxable year in which he has earnings or wages, as computed pursuant to paragraph (5) of subsection (f) of this section, in excess of the product of $200 or the exempt amount as determined under subsection (f) (8) of this section times the number of months in such year, such individual (or the individual who is in receipt of such benefit on his behalf) shall make a report to the Secretary of his earnings (or wages) for such taxable year. Such report shall be made on or before the fifteenth day of the fourth month following the close of such year, and shall contain such information and be made in such manner as the Secretary may by regulations prescribe. Such report need not be made for any taxable year (i) beginning with or after the month in which such individual attained the age of 72, or (ii) if benefit payments for all months (in such taxable year) in which such individual is under age 72 have been suspended under the provisions of the first sentence of paragraph (3) of this subsection. The Secretary may grant a reasonable extension of time for making the report of earnings required in this paragraph if he finds that there is valid reason for a delay, but in no case may the period be extended more than three months.

(As amended Mar. 17, 1971, Pub. L. 92-5, title II, § 201(b), 85 Stat. 8; July 1, 1972, Pub. L. 92-336, title II, §§ 201(b), (h) (1), 202(a) (2) (A), (B), 86 Stat. 410, 411, 415; Oct. 30, 1972, Pub. L. 92-603, title I, §§ 101(b), 102(c), 103(c), 105(a), (b), 106(a), 107(b)(1), (2), 144(a) (2), (3), 86 Stat. 1334, 1336, 1340-1343, 1370; July 9, 1973, Pub. L. 93-66, title II, § 202 (a)-(c), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93-233, §§ 3(k), 18(a), 87 Stat. 953, 967.)

AMENDMENTS

1973-Subsec. (f). Pub. L. 93-66, § 202(a), (b) substituted in pars. (1), (3), first sentence, and (4) (B), “$200" for "$175".

Subsec. (f) (8) (A). Pub. L. 93-233, § 3(k) (1), substituted: "with the month of June following" for "with the first month of the calendar year following", "which ends after the calendar year in which such benefit increase is effective" for "which ends with the close of or after the calendar year with the first month of which such benefit increase is effective", and "during the calendar year after the calendar year in which the benefit increase is effective" for "during such calendar year"; and deleted after "such quarter occurs" and preceding "a new exempt amount" the parenthetical text “(along with the publication of such benefit increased as required by section 415 (1) (2) (D) of this title)".

Subsec. (f) (8) (B) (11). Pub. L. 93-233, § 18(a), substituted "exempt amount" for "contribution and benefit base" and "subparagraph (A)" for "section 430 (a) of this title", respectively.

Subsec. (f) (8) (B) foll.(11). Pub. L. 93-233, § 3 (k) (2), substituted "within 30 days after the close of the base quarter (as defined in section 415 (1) (1) (A) of this title) in such year" for "no later than August 15 of such year". Subsec. (f) (8) (C). Pub. L. 93-233, § 3(k) (3), struck out after "law increasing the exempt amount" the words "or providing a general benefit increase under this subchapter (as defined in section 415 (1) (3) of this title)".

Subsec. (h) (1) (A). Pub. L. 93-66, § 202(c), substituted "$200" for "$175".

1972 Subsec. (a). Pub. L. 92-336, § 202 (a) (2) (A), added "in or deemed to be" following "the table".

Subsec. (a) (2). Pub. L. 92-336, § 202 (a) (2) (B), as amended by Pub. L. 92-603, §§ 103 (c), 144 (a) (3), substituted provisions relating to the reduction in the total benefits for any month after January 1971 where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for January 1971 or any prior month, for provisions relating to the reduction in the total of benefits for September 1972 or any subsequent month where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for August 1972.

Pub. L. 92-336, § 201 (b), substituted provisions relating to the reduction in the total of benefits for September 1972 or any subsequent month where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for August 1972, for provisions relating to the reduction in the total of benefits for January 1971 or any subsequent month where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for January 1971.

Subsec. (a) (2) (B). Pub. L. 92-603, § 144 (a)(2), added "such" preceding "person".

Subsec. (a) (4). Pub. L. 92–336, § 201 (h) (1), added subsec. (a) (4).

Subsec. (a) (5). Pub. L. 92–603, § 101(b), added subsec. (a) (5).

Subsec. (c). Pub. L. 92-603, §§ 102 (c) (1), 107(b) (1), substituted "attained age 65 (but only if she became so entitled prior to attaining age (60), or from any widower's insurance benefit for any month in which the widower is entitled and has not attained age 65 (but only if he became so entitled prior to attaining age 60)" for "attained age 62 (but only if she became so entitled prior to attaining age 60), or from any widower's insurance benefit for any month in which the widower is entitled and has not attained age 62".

Subsec. (f) (1). Pub. L. 92-603, §§ 102(c) (2), 105(a) (1), 107(b)(2), substituted "attained age 65 (but only if she became so entitled prior to attaining age 60), or widower's insurance benefits and has not attained age 65 (but only if she became so entitled prior to attaining age 60)" for "attained age 62 (but only if she became so entitled prior to attaining age 60), or widower's insurance benefits and has not attained age 62" in cl. (D) and substituted "$175 or the exempt amount as determined under paragraph (8)" for "$140" in cl. (E).

Subsec. (f) (3). Pub. L. 92-603, §§ 105(a) (3), 106(a), substituted "shall be 50 per centum of his earnings for such year in excess of the product of $175 or the exempt amount as determined under paragraph (8)," for “shall be his earnings for such year in excess of the product of $140" and struck out except that of the first $1,200 of such excess (or all of such excess if it is less than $1,200), an amount equal to one-half thereof shall not be included" following "number of months in such year" and added provisions for the exclusion of certain earnings in the year of attaining age 72.

Subsec. (f) (4) (B). Pub. L. 92-603, § 105 (a) (1), substituted "$175 or the exempt amount as determined under paragraph (8)" for "$140".

Subsec. (f) (8). Pub. L. 92-603, § 105(b), added par. (8). Subsec. (h)(1)(A). Pub. L. 92-603, 105(a)(2), substituted "$175 or the exempt amount as determined under subsection (f) (8) of this section" for "$140".

1971-Subsec. (a) (2). Pub. L. 92-5 substituted references to January 1971 for references to January 1970, substituted "December 1970" for "December 1969", and, in subpar. (B), substituted "prior to March 17, 1971" for "prior to December 30, 1969 (and prior to January 1, 1970)", and lowered the multiple of the benefit amount from 115 percent to 110 percent.

EFFECTIVE Date of 1973 AMENDMENT Section 202(d) of Pub. L. 93-66 provided that: “The amendments [of subsecs. (f) (1), (3), (4) (B) and (h) (1) (A) of this section] made by this section shall be effective with respect to taxable years beginning after December 31, 1973."

20-347 0-74-vol. 236

EFFECTIVE DATE OF 1972 AMENDMENTS

Amendment of subsec. (a) of this section by section 101(b) of Pub. L. 92-603 applicable with respect to monthly insurance benefits under this subchapter for months after Dec. 1972 and with respect to lump-sum death payments under this subchapter in the case of deaths occurring after such month, see section 101 (g) of Pub. L. 92-603, set out as a note under section 415 of this subchapter.

Section 202 (a) (2) (A) of Pub. L. 92-336 provided in part that the amendment to subsec. (a) of this section shall take effect January 1, 1974.

Section 202 (a) (2) (B) of Pub. L. 92-336 provided in part that the amendment to subsec. (a)(2) of this section shall take effect January 1, 1974.

Amendment of subsec. (a) (2) of this section by section 201(b) of Pub. 92-336 applicable with respect to monthly benefits under subchapter II of this chapter for months after August 1972 and with respect to lump-sum death payments under such subchapter in the case of deaths occurring after such month, see section 201(i) of Pub. L. 92-336, set out as a note under section 415 of this title.

Section 144 (b) of Pub. L. 92-603 provided that: "The amendments made by each of the paragraphs in subsection (a) [amending subsec. (a)(2) (B) of this section and subsec. (a) (2) (C), eff. Jan. 1, 1974, set out in italicized note under this section and sections 415(a) and 430 (b) (2) of this title] shall be effective in like manner as if such amendment had been included in title II of Public Law 92-336 in the particular provision of such title referred to in such paragraph."

Amendment of subsec. (a) (4) of this section by section 201 (h) (1) of Pub. L. 92-336 applicable with respect to monthly benefits under subchapter II of this chapter for months after December 1971, see section 201(i) of Pub. L. 92-336, set out as a note under section 415 of this title. Amendment of subsecs. (c) and (f) of this section by section 102(c) of Pub. L. 92-603 applicable with respect to monthly benefits under this subchapter for months after Dec. 1972, see section 102(1) of Pub. L. 92-603, set out as a note under section 402 of this title.

Amendment of subsecs. (c) and (f) (1) (D) of this section by section 107(b) (1), (2) of Pub. L. 92-603 applicable with respect to monthly benefits under this subchapter for months after Dec. 1972, with specified exceptions, see section 107(c) of Pub. L. 92-603, set out as a note under section 402 of this title.

Section 105(c) of Pub. L. 92-603 provided that: "The amendments made by this section [amending subsecs. (f) and (h) of this section] shall apply with respect to taxable years ending after December 1972."

Section 106(b) of Pub. L. 92-603 provided that: "The amendment made by subsection (a) [amending subsec. (f) (3) of this section to provide for the exclusion of certain earnings in year of attaining age 72] shall apply with respect to taxable years ending after December 1972."

EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 92-5 applicable with respect to monthly benefits under subchapter II of this chapter for months after Dec. 1970 and with respect to lump-sum death payments under such subchapter in the case of deaths occurring in and after March 1971, see section 201(e) of Pub. L. 92-5, set out as a note under section 415 of this title.

SAVINGS PROVISION

Section 201 (h) (2) of Pub. L. 92-336 provided that: "In any case in which the provisions of section 1002(b) (2) of the Social Security Amendments of 1969 [set out as a note under this section] were applicable with respect to benefits for any month in 1970, the total of monthly benefits as determined under section 203 (a) of the Social Security Act [subsec. (a) of this section] shall, for months after 1970, be increased to the amount that would be required in order to assure that the total of such monthly benefits (after the application of section 202(q) of such Act [section 402 (q) of this title]) will not be less than the total of monthly benefits that was applicable (after the application of such sections 203 (a) and 202(q) for the first month for which the provisions of such section 1002 (b) (2) applied."

COST-OF-LIVING INCREASE IN BENEFITS

For purposes of subsec. (f) (8) of this section, the increase in benefits provided by section 2 of Pub. L. 93-233, revising benefits table of section 415(a) of this title and amending sections 427(a), (b) and 428(b) (1), (2), (c) (3) (A), (B) of this title considered an increase under section 415 (1) of this title, see section 3(1) of Pub. L. 93-233, set out as a note under section 415 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 1382a of this title; title 10 section 1451.

§ 404. Overpayments and underpayments.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 30 section 923.

§ 405. Evidence, procedure, and certification for payments.

(c) Wage records.

(2) (A) On the basis of information obtained by or submitted to the Secretary, and after such verification thereof as he deems necessary, the Secretary shall establish and maintain records of the amounts of wages paid to, and the amounts of selfemployment income derived by, each individual and of the periods in which such wages were paid and such income was derived and, upon request, shall inform any individual or his survivor, or the legal representative of such individual or his estate, of the amounts of wages and self-employment income of such individual and the periods during which such wages were paid and such income was derived, as shown by such records at the time of such request.

(B) (i) In carrying out his duties under subparagraph (A), the Secretary shall take affirmative measures to assure that social security account numbers will, to the maximum extent practicable, be assigned to all members of appropriate groups or categories of individuals by assigning such numbers (or ascertaining that such numbers have already been assigned):

(I) to aliens at the time of their lawful admission to the United States either for permanent residence or under other authority of law permitting them to engage in employment in the United States and to other aliens at such time as their status is so changed as to make it lawful for them to engage in such employment;

(II) to any individual who is an applicant for or recipient of benfits under any program financed in whole or in part from Federal funds including any child on whose behalf such benefits are claimed by another person; and

(III) to any other individual when it appears that he could have been but was not assigned an account number under the provisions of subclauses (I) or (II) but only after such investigation as is necessary to establish to the satisfaction of the Secretary, the identity of such individual, the fact that an account number has not already been assigned to such individual, and the fact that such individual is a citizen or a noncitizen who is not, because of his alien status, prohibited from engaging in employment;

and, in carrying out such duties, the Secretary is authorized to take affirmative measures to assure the issuance of social security numbers:

(IV) to or on behalf of children who are below school age at the request of their parents or guardians; and

(V) to children of school age at the time of their first enrollment in school.

(ii) The Secretary shall require of applicants for social security account numbers such evidence as may be necessary to establish the age, citizenship, or alien status, and true identity of such applicants, and to determine which (if any) social security account number has previously been assigned to such individual.

(iii) In carrying out the requirements of this subparagraph, the Secretary shall enter into such agreements as may be necessary with the Attorney General and other officials and with State and local welfare agencies and school authorities (including non-public school authorities).

(As amended Oct. 30, 1972, Pub. L. 92-603, title I, § 137, 86 Stat. 1364.)

AMENDMENTS

1972 Subsec. (c) (2). Pub. L. 92-603 designated existing provisions as par. (A) and added par. (B).

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 405, 1320c-8, 1320c-9, 1383, 1395gg, 1395mm, 139500 of this title; title 30 section 923.

§ 406. Representation of claimants before the Secretary.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1395ii of this title; title 30 section 923.

§ 407. Assignment.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1383 of this title; title 30 section 923.

§ 408. Penalties.

Whoever

(e) having made application to receive payment under this subchapter for the use and benefit of another and having received such a payment, knowingly and willfully converts such a payment, or any part thereof, to a use other than for the use and benefit of such other person; or

(f) willfully, knowingly, and with intent to deceive the Secretary as to his true identity (or the true identity of any other person) furnishes or causes to be furnished false information to the Secretary with respect to any information required by the Secretary in connection with the establishment and maintenance of the records provided for in section 405 (c) (2) of this title; or

(g) for the purpose of causing an increase in any payment authorized under this subchapter (or any other program financed in whole or in part from Federal funds), or for the purpose of causing a payment under this subchapter (or any such other program) to be made when no payment is authorized thereunder, or for the purpose of obtaining (for himself or any other person) any

payment or any other benefit to which he (or such other person) is not entitled

(1) willfully, knowingly, and with intent to deceive, uses a social security account number, assigned by the Secretary (in the exercise of his authority under section 405 (c) (2) of this title to establish and maintain records) on the basis of false information furnished to the Secretary by him or by any other person; or

(2) with intent to deceive, falsely represents a number to be the social security account number assigned by the Secretary to him or to another person, when in fact such number is not the social security account number assigned by the Secretary to him or to such other person; shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than $1,000 or imprisoned for not more than one year, or both. (As amended Oct. 30, 1972, Pub. L. 92-603, title I, § 130 (a), 86 Stat. 1359.)

AMENDMENTS

1972 Subsecs. (f), (g). Pub. L. 92-603 added subsecs. (f) and (g).

EFFECTIVE DATE OF 1972 AMENDMENT

Section 130 (b) of Pub. L. 92-603 provided that: "The amendments made by subsection (a) [adding subsecs. (f) and (g) of this section] shall apply with respect to information furnished to the Secretary after the date of the enactment of this Act [Oct. 30, 1972]."

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in title 30 section 923.

§ 409. Definition of wages.

For the purposes of this subchapter, the term "wages" means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include (a)

(5) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $7,800 with respect to employment has been paid to an individual during any calendar year after 1967 and prior to 1972, is paid to such individual during such calendar year;

(6) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $9,000 with respect to employment has been paid to an individual during any calendar year after 1971 and prior to 1973, is paid to such individual during any such calendar year;

(7) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to 13,200 with respect to employment has been paid to an individual during any calendar year after 1972 and prior to 1974, is paid to such individual during such calendar year;

(8) That part of remuneration which, after remuneration (other than remuneration referred to

in the succeeding subsections of this section) equal to $13,200 with respect to employment has been paid to an individual during any calendar year after 1973 and prior to 1975, is paid to such individual during such calendar year;

(9) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 430 of this title) with respect to employment has been paid to an individual during any calendar year after 1974 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;

(i) Any payment (other than vacation or sick pay) made to an employee after the month in which he attains age 62, if he did not work for the employer in the period for which such payment is made. As used in this subsection, the term "sick pay" includes remuneration for service in the employ of a State, a political subdivision (as defined in section 418(b) (2) of this title) of a State, or an instrumentality of two or more States, paid to an employee thereof for a period during which he was absent from work because of sickness;

(1) (1) Tips paid in any medium other than cash; (2) Cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

(m) Any payment or series of payments by an employer to an employee or any of his dependents which is paid

(1) upon or after the termination of an employee's employment relationship because of (A) death, (B) retirement for disability, or (C) retirement after attaining an age specified in the plan referred to in paragraph (2) or in a pension plan of the employer, and

(2) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;

(n) Any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died; or

(0) Any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 423 (a) of this title and such entitlement commenced prior to the calendar 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.

For purposes of this subchapter, tips received by an employee in the course of his employment shall be considered remuneration for employment. Such remuneration shall be deemed to be paid at the time

a written statement including such tips is furnished to the employer pursuant to section 6053 (a) of Title 26, or (if no statement including such tips is so furnished) at the time received.

For purposes of this subchapter, in any case where an individual is a member of a religious order (as defined in section 3121(r) (2) of Title 26) performing service in the exercise of duties required by such order, and an election of coverage under section 3121(r) of Title 26 is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term "wages" shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual's remuneration under this paragraph shall not be less than $100 a month. (As amended Mar. 17, 1971, Pub. L. 92–5, title II, § 203 (a) (1), 85 Stat. 10; July 1, 1972, Pub. L. 92–336, title II, § 203(a) (1), 86 Stat. 417; Oct. 30, 1972, Pub. L. 92-603, title I, §§ 104(g), 122(a), 123(c) (1), 138 (a), 86 Stat. 1341, 1354, 1356, 1365; July 9, 1973, Pub. L. 93-66, title II, § 203 (a) (1), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93-233, § 5(a) (1), 87 Stat. 953.) AMENDMENTS

1973-Subsec. (a) (8). Pub. L. 93-233 "$13,200" for "$12,600".

substituted

Pub. L. 93-66 substituted "$12,600" for "$12,000". 1972 Subsec. (a) (6). Pub. L. 92-336, § 203(a) (1) (A), added "and prior to 1973" after “1971".

Subsec. (a) (7)-(9). Pub. L. 92-336, § 203 (a) (1) (B), added subsec. (a) (7)-(9).

Subsec. (1). Pub. L. 92-603, § 104(g), struck out “(if a woman) and age 65 (if a man)" following "attains age 62."

Subsec. (n). Pub. L. 92-603, § 122(a), added subsec. (n). Subsec. (o). Pub. L. 92-603, § 138 (a), added subsec. (0). Pub. L. 92-603, § 123 (c) (1), added paragraph at the end defining "wages" in the case of members of a religious order when an election under section 3121 (r) of Title 26 is in effect.

1971-Subsec. (a) (5). Pub. L. 92-5, § 203 (a) (1) (A), added "and prior to 1972" after "1967".

Subsec. (a) (6). Pub. L. 92-5, § 203(a)(i)(B), added subsec. (a) (6).

EFFECTIVE DATE OF 1973 AMENDMENTS Section 5(e) of Pub. L. 93-233 provided that: “The amendments made by this section [to sections 409(a) (8), 411(b) (1) (H), 413(a)(2) (ii), (iii), and 430 (c) of this title and sections 3121(a), 3122, 3125(a)–(c), 6413(c) (1), (2) (A), and 6654(d) (2) (B) (ii) of Title 26], except subsection (a) (4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a) (4) [to section 415(e) (1) of this title] shall apply with respect to calendar years after 1973."

Section 203 (e) of Pub. L. 93-66 provided that: "The amendments made by this section [to sections 409 (a) (8), 411(b) (1) (H), 415(a) (2) (ii), (iii) and 430 (c) of this title and sections 3121(a), 3122, 3125(a)–(c), 6413(c) (1), (2) (A), and 6654 (d) (2) (B) (ii) of Title 26] except subsection (a) (4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a) (4) [to section 415(e) (1) of this title] shall apply with respect to calendar years after 1973."

EFFECTIVE DATE OF 1972 AMENDMENTS Section 203 (c) of Pub. L. 92-336 provided that: "The amendments made by subsections (a) (1) [amending sub

sec. (a) (6)-(9) of this section] and (a) (3) (A) [amending section 413(a) (2) (ii) of this title], and the amendments made by subsection (b) [amending sections 3121(a)(1), 3122, 3125, 6413(c)(1), and 6413(c) (2) (A) of Title 26] (except paragraphs (1) and (7) thereof), shall apply only with respect to remuneration paid after December 1972. The amendments made by subsections (a) (2) [section 411(b)(1) (F)-(I) of this title], (a) (3) (B) [section 413 (a)(2) (111) of this title], (b) (1) [section 1402(b)(1) (F)-(I) of Title 26], and (b) (7) [section 6654(d) (2) (B) (11) of Title 26] shall apply only with respect to taxable years beginning after 1972. The amendment made by subsection (a) (4) [section 415(e)(1) of this title] shall apply only with respect to calendar years after 1972."

Amendment of subsec. (1) of this section by section 104(g) of Pub. L. 92-603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92-603, set out as a note under section 414 of this title.

Section 122(c) of Pub. L. 92-603 provided that: "The amendments made by this section [enacting subsec. (n) of this section and section 3121(a)(14) of Title 26 shall apply in the case of any payment made after December 1972."

Section 138 (c) of Pub. L. 92-603 provided that: “The amendments made by this section [amending subsec. (0) of this section and section 3121 (a) (15) of Title 26] shall apply in the case of any payment made after December 1972."

EFFECTIVE DATE OF 1971 AMENDMENT

Section 203 (c) of Pub. L. 92-5 provided that: "The amendments made by subsections (a) (1) [amending this section] and (a) (3)(A) [amending section 413(a) (2) (ii) of this title], and the amendments made by subsection (b) (except paragraphs (1) and (7) thereof) [amending sections 3121, 3122, 3125 and 6413 of title 26], shall apply only with respect to remuneration paid after December 1971. The amendments made by subsections (a)(2), (a) (3) (B), (b) (1), and (b)(7) [amending sections 411 and 413(a)(2)(iii) of this title and sections 1402 and 6654 of title 26] shall apply only with respect to taxable years beginning after 1971. The amendment made by subsection (a) (4) [amending section 415 of this title] shall apply only with respect to calendar years after 1971."

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 430 of this title.

§ 410. Definitions relating to employment. For the purposes of this subchapter(a) Employment.

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of

(C) service in the employ of the Government of Guam or 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, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter

*

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam 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

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis, or

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply;

(8) (A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121 (r) of Title 26 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

(10) (A)

(10)

(B) Service performed in the employ of— (i) a school, college, or university, or (ii) an organization described in section 509 (a) (3) of Title 26 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418 (c) (5) of this title are covered under the agreement between the Secretary of Health, Education, and Welfare and such State entered into pursuant to section 418 of this title;

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

(As amended Oct. 30, 1972, Pub. L. 92-603, title I, §§ 123 (a) (1), 128 (a), 129 (a) (1), 86 Stat. 1354, 1358, 1359.)