COVERAGE OF SERVICES PERFORMED BY ONE SPOUSE IN THE EMPLOY OF THE OTHER.

SEC. 9004. COVERAGE OF SERVICES PERFORMED BY ONE SPOUSE IN THE EMPLOY OF THE OTHER. (a) Social Security Act Amendments.— (1) In general.— Subparagraph (A) of section 210(a)(3) of the Social Security Act is amended by striking “performed by an individual in the employ of his spouse, and service”. (2) Exception for certain domestic service in the private home of a spouse.— Paragraph (3) of section 210(a) of such Act is amended by striking so much of subparagraph (B) as precedes clause (i) and inserting the following: “(B) Service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—”. (b) FICA Amendments.— (1) In general.— Subparagraph (A) of section 3121(b)(3) of the Internal Revenue Code of 1986 (relating to employment) is amended by striking “performed by an individual in the employ of his spouse, and service”. 101 STAT. 1330–288 (2) Exception for certain domestic service in the private home of a spouse.— Paragraph (3) of section 3121(b) of such Code (relating to employment) is amended by striking so much of subparagraph (B) as precedes clause (i) and inserting the following: “(B) service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—”. (c) Effective Date.— The amendments made by this section shall apply with respect to remuneration paid after December 31, 1987.