[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2591 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2591

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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 1, 1993

  Mrs. Kennelly (for herself and Mr. Pickle) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) 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) 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) The amendments made by this section shall apply to remuneration 
paid after December 31, 1993.

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