earnings test for beneficiaries in active military or naval service overseas

earnings test for beneficiaries in active military or naval service overseas Sec. 112. (a) Section 203 (e) (4) (C) of the Social Security Act is amended by inserting “or performed outside the United States in the active military or naval service of the United States” after “performed within the United States by the individual as an employee”. (b) The first sentence of section 203 (k) of such Act is amended by inserting “and are not performed in the active military or naval service of the United States” after “if he performs services outside the United States as an employee and such services do not constitute employment as defined in section 210”. (c) The amendments made by subsections (a) and (b) shall be applicable with respect to taxable years ending after 1955.