To amend the Internal Revenue Code of 1986 to exempt services performed by full-time students for seasonal children's camps from social security taxes, and for other purposes.

Amends the Internal Revenue Code to exempt services performed by full-time students for organized seasonal children's camps from social security taxes.

Provides for the treatment of an Indian tribal government as a tax-exempt organization for purposes of provisions relating to the taxability of a beneficiary under an annuity purchased by a tax-exempt organization.

 
Union Calendar No. 424
102d CONGRESS
2d Session
H. R. 5656
[Report No. 102-733]
A BILL
To amend the Internal Revenue Code of 1986 to exempt services performed by
full-time students for seasonal children's camps from social security taxes,
and for other purposes.
July 27, 1992
Committed to the Committee of the Whole House on the State of the Union and
ordered to be printed
HR 5656 RH
Union Calendar No. 424
102d CONGRESS
2d Session
 H. R. 5656
[Report No. 102-733]
To amend the Internal Revenue Code of 1986 to exempt services performed by
full-time students for seasonal children's camps from social security taxes,
and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
July 22, 1992
Mr. MOODY introduced the following bill; which was referred to the Committee
on Ways and Means
July 27, 1992
Committed to the Committee of the Whole House on the State of the Union and
ordered to be printed
A BILL
To amend the Internal Revenue Code of 1986 to exempt services performed by
full-time students for seasonal children's camps from social security taxes,
and for other purposes.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. SERVICES PERFORMED BY FULL-TIME STUDENTS FOR SEASONAL CHILDREN'S
CAMPS EXEMPT FROM SOCIAL SECURITY TAXES.
  (a) IN GENERAL- Subsection (b) of section 3121 of the Internal Revenue
  Code of 1986 (defining employment) is amended by striking `or' at the
  end of paragraph (19), by striking the period at the end of paragraph
  (20) and inserting `; or', and by adding at the end thereof the following
  new paragraph:
  `(21) service performed by a full time student (as defined in section
  3306(q)) in the employ of an organized children's camp--
  `(A) if such camp--
  `(i) did not operate for more than 7 months in the calendar year and did
  not operate for more than 7 months in the preceding calendar year, or
  `(ii) had average gross receipts for any 6 months in the preceding calendar
  year which were not more than 33 1/3  percent of its average gross receipts
  for the other 6 months in the preceding calendar year, and
  `(B) if such full time student performed services in the employ of such
  camp for less than 13 calendar weeks in such calendar year.'
  (b) CONFORMING AMENDMENT- Subsection (a) of section 210 of the Social
  Security Act is amended by striking `or' at the end of paragraph (19),
  by striking the period at the end of paragraph (20) and inserting `; or',
  and by adding at the end thereof the following new paragraph:
  `(21) Service performed by a full time student (as defined in section
  3306(q) of the Internal Revenue Code of 1986) in the employ of an organized
  children's camp--
  `(A) if such camp--
  `(i) did not operate for more than 7 months in the calendar year and did
  not operate for more than 7 months in the preceding calendar year, or
  `(ii) had average gross receipts for any 6 months in the preceding calendar
  year which were not more than 33 1/3  percent of its average gross receipts
  for the other 6 months in the preceding calendar year, and
  `(B) if such full time student performed services in the employ of such
  camp for less than 13 calendar weeks in such calendar year.'
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  remuneration paid on or after October 1, 1993.
SEC. 2. TREATMENT OF INDIAN TRIBAL GOVERNMENTS UNDER SECTION 403(b).
  In the case of any contract purchased in a plan year beginning before January
  1, 1993, section 403(b) of the Internal Revenue Code of 1986 shall be applied
  as if any reference to an employer described in section 501(c)(3) of the
  Internal Revenue Code of 1986 which is exempt from tax under section 501
  of such Code included a reference to an employer which is an Indian tribal
  government (as defined by section 7701(a)(40) of such Code), a subdivision of
  an Indian tribal government (determined in accordance with section 7871(d)
  of such Code), an agency or instrumentality of an Indian tribal government
  or subdivision thereof, or a corporation chartered under  Federal, State,
  or tribal law which is owned in whole or in part by any of the foregoing.