A bill to amend title II of the Social Security Act and the Internal Revenue Code of 1954 to exclude from wages, for purposes of computing benefits and taxes under the old-age, survivors, and disability insurance program, the quarterly cash remuneration for the services of a domestic employee in a private home of the employer if such quarterly cash remuneration is less than $200 or the employee has not attained age 19 before the beginning of the quarter.

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to exclude from wages, for purposes of computing benefits and taxes under the old age, survivors and disability insurance program, a quarterly cash remuneration paid to a domestic employee in a private home if such remuneration is less than $200 or if the employee has not reached age 19 before the beginning of the quarter. (Currently, quarterly cash remunerations paid to domestic employees are excluded from wages for purposes of title II benefits and taxes if they are less than $50.)