Amendments to Definition of Wages

Amendments to Definition of Wages Sec. 204. (a) Paragraph (1) of section 3121 (a) of the Internal Revenue Code of 1954 is amended by striking out “$3,600” wherever it appears therein and inserting in lieu thereof “$4,200”. (b) (1) Subparagraph (B) of section 3121 (a) (7) of the Internal Revenue Code of 1954 is amended to read as follows: “(B) cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term ‘domestic service in a private home of the employer’ does not include service described in subsection (g) (5);”. (2) Section 3121 (a) (7) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subparagraph: “(C) cash remuneration paid by an employer in any calendar quarter to an employee for service not in the course of the employer’s trade or business, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term ‘service not in the course of the employer’s trade or business’ does not include domestic service in a private home of the employer and does not include service described in subsection (g) (5);”. (3) Section 3121 (a) (8) of the Internal Revenue Code of 1954 is amended by inserting “(A)” after “(8)” and by adding at the end thereof the following new subparagraph: “(B) cash remuneration paid by an employer in any calendar year to an employee for agricultural labor, if the cash remuneration paid in such year by the employer to the employee for such labor is less than $100;”. (c) The amendments made by subsections (a) and (b) shall be applicable only with respect to remuneration paid after 1954.