definition of employment

definition of employment Sec. 411. (a) Section 8121 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subsections: “(m) Service in the Uniformed Services.—For purposes of this chapter— “(1) Inclusion of service.—The term ‘employment’ shall, notwithstanding the provisions of subsection (b) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay. “(2) Active duty.—The term ‘active duty’ means ‘active duty’ as described in section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act, except that it shall also include ‘active duty for training’ as described in such section. “(3) Inactive duty training.—The term ‘inactive duty training’ means ‘inactive duty training’ as described in such section 102. “(n) Member of a Uniformed Service.—For purposes of this chapter, the term ‘member of a uniformed service’ means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component of a uniformed service as defined in section 102 (3) of the Servicemen’s and Veterans’ Survivor Benefits Act), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes— “(1) a retired member of any of those services; “(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve; 70 Stat. 879 “(3) a cadet at the United States Military Academy, a mid-shipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy; “(4) a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and “(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military or naval service— “(A) who has been provisionally accepted for such duty; or “(B) who, under the Universal Military Training and Service Act, has been selected for active military or naval service; and has been ordered or directed to proceed to such place. The term does not include a temporary member of the Coast Guard Reserve.” (b) The first sentence of section 3122 of the Internal Revenue Code of 1954 is amended by inserting “including service, performed as a member of a uniformed service, to which the provisions of section 3121 (m) (1) are applicable,” immediately after “in the employ of any instrumentality which is wholly owned by the United States,”. (c) Section 3122 of the Internal Revenue Code of 1954 is further amended by inserting after the second sentence thereof the following new sentence: “Payments of the tax imposed under section 3111 with respect to service, performed by an individual as a member of a uniformed service, to which the provisions of section 3121 (m) (1) are applicable, shall be made from appropriations available for the pay of members of such uniformed service.”