service of parent for son or daughter

service of parent for son or daughter Sec. 104. (a) Section 210 (a)(3) of the Social Security Act is amended to read as follows: “(3) (A) Service performed by an individual in the employ of his spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; “(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 son or daughter;”. (b) Section 3121(b)(3) of the Internal Revenue Code of 1954 (relating to definition of employment) is amended to read as follows: “(3) (A) service performed by an individual in the employ of his spouse, and service performed by a child under the age of 21 in the employ of his father or mother; “(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 son or daughter;”. (c) The amendments made by subsections (a) and (b) shall apply only with respect to services performed after 1960.