TREATMENT OF SERVICE PERFORMED BY AN INDIVIDUAL IN THE EMPLOY OF A PARENT.

SEC. 9005. TREATMENT OF SERVICE PERFORMED BY AN INDIVIDUAL IN THE EMPLOY OF A PARENT. (a) Social Security Act Amendments.— (1) Age below which service for parent is excluded from covered employment reduced to age 18.— Subparagraph (A) of section 210(a)(3) of the Social Security Act (as amended by section 9004(a)(1) of this Act) is further amended by striking “twenty-one” and inserting “18”. (2) Exception for certain domestic service in the private home of parent.— Subparagraph (B) of section 210(a)(3) of such Act (as amended by section 9004(a)(2) of this Act) is further amended by inserting “under the age of 21 in the employ of his father or mother, or performed by an individual” after “individual” the first place it appears. (b) FICA Amendments.— (1) Age below which service for parent is excluded from covered employment reduced to age 18.— Subparagraph (A) of section 3121(b)(3) of the Internal Revenue Code of 1986 (as amended by section 9004(b)(1) of this Act) is further amended by striking “21” and inserting “18”. (2) Exception for certain domestic service in the private home of parent.— Subparagraph (B) of section 3121(b)(3) of such Code (as amended by section 9004(b)(2) of this Act) is further amended by inserting “under the age of 21 in the employ of his father or mother, or performed by an individual” after “individual” the first place it appears. (c) Effective Date.— The amendments made by this section shall apply with respect to remuneration paid after December 31, 1987.