COVERAGE OF DOMESTIC SERVICE.

SEC. 113. COVERAGE OF DOMESTIC SERVICE. (a) General Rule.—Paragraph (2) of section 3306(c) of the Internal Revenue Code of 1954 (defining employment) is amended to read as follows: “(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year;”. 90 STAT. 2669 (b) Effective Date.—The amendment made by subsection (a) shall apply with respect to remuneration paid after December 31, 1977, for services performed after such date.