coverage for doctors of medicine

coverage for doctors of medicine Sec. 311. (a) (1) Section 211(c)(5) of the Social Security Act is amended to read as follows: “(5) The performance of service by an individual in the exercise of bis profession as a Christian Science practitioner.” (2) Section 211 (c) of such Act is further amended by striking out the last two sentences and inserting in lieu thereof the following: “The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect.” (3) Section 210(a)(6)(C)(iv) of such Act is amended by inserting before the semicolon at the end thereof the following: “, other than as a medical or dental intern or a medical or dental resident in training”. 79 Stat. 381 (4) Section 210(a)(13) of such Act is amended by striking out all that follows the first semicolon. (b) (1) Section 1402(c)(5) of the Internal Revenue Code of 1954 (relating to definition of trade or business) is amended to read as follows: “(5) the performance of service by an individual in the exercise of his profession as a Christian Science practitioner.” (2) Section 1402(c) of such Code is further amended by striking out the last.two sentences and inserting in lieu thereof the following: “The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect.” (3) (A) Section 1402(e)(1) of such Code (relating to filing of waiver certificate by ministers, members of religious orders, and Christian Science practitioners) is amended by striking out “extended to service” and all that follows and inserting in lieu thereof “extended to service described in subsection (c)(4) or (c)(5) performed by him.” (B) Clause (A) of section 1402(e)(2) of such Code (relating to time for filing waiver certificate) is amended to read as follows: “(A) the due date of the return (including any extension thereof) for his second taxable year ending after 1954 for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5); or . (4) Section 3121(b)(6)(C)(iv) of such Code (relating to definition of employment) is amended by inserting before the semicolon at the end thereof the following: “, other than as a medical or dental intern or a medical or dental resident in training”. (5) Section 3121 (b)(13) of such Code is amended by striking out all that follows the first semicolon. (c) The amendments made by paragraphs (1) and (2) of subsection (a), and by paragraphs (1). (2), and (3) of subsection (b), shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a), and by paragraphs (4) and (5) of subsection (b), shall apply only with respect to services performed after 1965.