family employment in a private home

family employment in a private home Sec. 123. (a) Section 210(a)(3)(B) of the Social Security Act is amended by inserting after the semicolon the following: “except that the provisions of this subparagraph shall not be applicable to such domestic service if— “(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and “(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and “(iii) the son, daughter stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical 81 Stat. 845condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;” (b) Section 3121(b)(3)(B) of the Internal Revenue Code of 1954 (relating to definition of employment) is amended by inserting after the semicolon the following: “except that the provisions of this subparagraph shall not be applicable to such domestic service if— “(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and “(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and “(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;” (c) The amendments made by this section shall apply with respect to services performed after December 31, 1967.