computation of income of american ministers and members of religious orders performing services outside the united states

computation of income of american ministers and members of religious orders performing services outside the united states Sec. 140. (a) Section 211(a)(7) of the Social Security Act is amended— (1) by striking out “and section 119” and inserting in lieu thereof “, section 119”; (2) by striking out “of the Internal Revenue Code of 1974 and, in addition, if he is a citizen of the United States performing such service as an employee of an American employer (as defined in section 210(e)) or as a minister in a foreign country who has a congregation which is composed predominantly of citizens of the United States, without regard to” and inserting in lieu thereof a comma; and (3) by striking out “such Code” and inserting in lieu thereof “the Internal Revenue Code of 1054”. (b) Section 1402 (a) (8) of the Internal Revenue Code is amended— (1) by striking out “and section 119” and inserting in lieu thereof “,section 119”; and (2) by striking out “and, in addition, if he is a citizen of the United States performing such service as an employee of an American employer (as defined in section 3121(h)) or as a minister in a foreign country who has a congregation which is composed predominantly of citizens of the United States, without regard to” and inserting in lieu thereof a comma. (c) The. amendments made by this section shall apply with respect to taxable years beginning after December 31, 1972.