SEC. 1118. NEWSPAPER DISTRIBUTORS TREATED AS DIRECT SELLERS. (a) In General.— Section 3508(b)(2)(A) is amended by striking “or” at the end of clause (i), by inserting “or” at the end of clause (ii), and by inserting after clause (ii) the following new clause: “(iii) is engaged in the trade or business of the delivering or distribution of newspapers or shopping news (including any services directly related to such trade or business),”. (b) Effective Date.— The amendments made by this section shall apply to services performed after December 31, 1995.
Pub. L. 104-188, tit. I, subtit. A, sec. 1118: NEWSPAPER DISTRIBUTORS TREATED AS DIRECT SELLERS. | Justis AI