TREATMENT OF CERTAIN SERVICES PERFORMED BY INMATES.

SEC. 5406. TREATMENT OF CERTAIN SERVICES PERFORMED BY INMATES. (a) In General.—Subsection (c) of section 3306 of the Internal Revenue Code of 1986 (defining employment) is amended— (1) by striking “or” at the end of paragraph (19), (2) by striking the period at the end of paragraph (20) and inserting “; or”, and (3) by adding at the end the following new paragraph: “(21) service performed by a person committed to a penal institution.”. (b) Effective Date.—The amendments made by this section 26 USC 3306 shall apply with respect to service performed after January 1, note 1994.