output (including the performance of services) rather than to the number of hours worked, and (C) the services performed by the individual are performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the individual will not be treated as an employee with respect to such services for Federal tax purposes. (2) DIRECT SELLER.-The term "direct seller" means any person if— (A) such person— (i) is engaged in the trade or business of selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment, 56 (ii) is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment, or 57 (iii) is engaged in the trade or business of the delivering or distribution of newspapers or shopping news (including any services directly related to such trade or business), 58 (B) substantially all the remuneration (whether or not paid in cash) for the performance of the services described in subparagraph (A) is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and (C) the services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for Federal tax purposes. (3) COORDINATION WITH RETIREMENT PLANS FOR SELF-EMPLOYED. This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals). 56 P.L. 104-188, §1118(a), struck out "or". 57 P.L. 104-188, §1118(a), inserted "or". 58 P.L. 104-188, §1118(a), added clause (iii). Accreditation: 1865 Actuarial INDEX TO SOCIAL SECURITY ACT A 1861(e)(end); 1863; Analysis: 201(c) end Assistance: 1903(k) Rate; SMIB premium: 1839(a) 1841(b)(end) Addict Demonstration project; SSI: 1110(b)(2)(D) Representative payee requirement: 1631(a)(2) Social services: 2002(a)(2)(A) Court review: 205(g), (h); 1631(c)(3) Statute of limitations; interrelationship: 205(c)(5) Work deductions; benefits suspended Adoption assistance agreement: 473; 475(3) Federal; unemployment Health Insurance Benefits: 1122(i) 1122(i) Public Welfare: 1114 Social Security: 706 Age Aid to aged, blind, or disabled: Hospital benefits: 1811; 1818(a)(1) 216(1)(3) Medical assistance: 1902(b)(1) Reduction in benefit amount: 202(q) Child benefits: 202(d)(1) Disability benefits: 223(a)(1)(B) 202(c)(1)(B) Old-age assistance: 2(b)(1); 4; 6(a) Old-age benefits: 202(a)(2) Parent benefits: 202(h)(1)(A) Widow benefits: 202(e)(1)(B)(i) Widower benefits: 202(f)(1)(B) Wife benefits: 202(b)(1)(B) *State-administered Title XVI Agent-driver; employee: 210(j)(3)(A) Agricultural Labor Bees: 210(f)(1) Crew leader; definition: 210(n) Farm; definition: 210(g) Material participation: 211(a)(1) Sharefarmer; Exclusion State plan requirements: 1002(a) Federal percentage: 1101(a)(8)(D) Stock share; resources exclusion: Payment to hospital: 1886(d)(5)(H) Adoption assistance: 473(a)(2)(end) Income; deemed: Outside U.S. Check delivery or negotiation: Treated as remaining: 202(t)(1); Overpayment liability: 1621(e) Resources; deemed: 1614(f)(3) 211(b)(end) Income ranges: 1631(a)(3) Transitionally insured worker: 227 Anesthesia: 1842(q); 1848(a)(2)(C) Annual Earnings Test Armed Forces pay outside U.S.: Beneficiary: 203(b)(1) Deferred income: 203(f)(5)(D)(ii) Death: 203(f)(8)(A) Legislative change: 203(f)(8)(C) Estimate: 203(h)(3) Amount: 203(f)(3) Exempt amount: 203(f)(8) estimate: 455(b)(3); 1603(b)(4)*; OASI trust fund: 201(a) Government contributions and contingency reserve: 2001 State or community program on Supplemental security income: 1601 programs: 470 1844(a)(2) Unemployment compensation: 301 Definition: 1861(w)(1) Utilization review activities: Assessment Nursing Facility Committee: 1919(b)(1)(B) 1919(b)(3), (b)(6)(C) Principal: 1128A(1) Committee: 1819(b)(1)(B) Assignment Alimony and child support: 459(a) Medicare supplemental policy payment: 1842(h)(3) Right to payment; assignment of Civil monetary penalty: Issuance of social security numbers: 205(c)(2)(B)(iii) 1892(a)(2)(C)(i), (a)(3)(A) Adoption assistance: 471(a)(13) Child support program: 452(a)(4) Nursing facility: 1919 Independent: 506(b)(1); 2006(b) Average Monthly Wage: 212; 215 B Bankruptcy: 207; 456(b); 1631(d)(1) Benefits Adjustment: 202(e)(6), (f)(7); 215(i)(3) Assignment: 207; 1631(d)(1) Attachment: 207; 1631(d)(1) Benefit excludable from income: 209(a)(17) Certification of payment: 205(i) Base years: 215(b) Bend points: 203(a); 215(a)(1)(B)(iii); (e) 215(a) Primary insurance benefit: 215(d) officer: 215(h) Reduction for age: 202(q) Denial: 2(a)(4); 1842(1)(2) |