26 U.S.C. § 3507 — Untitled legal text

Page 2861 TITLE 26—INTERNAL REVENUE CODE § 3508 acting this section] shall apply to remuneration re- ceived after December 31, 1974.’’ UNEMPLOYMENT COMPENSATION OR SOCIAL SECURITY BENEFITS BASED ON SERVICES PERFORMED BEFORE NOVEMBER 12, 1977, UNAFFECTED Pub. L. 95–171, § 10(d), Nov. 12, 1977, 91 Stat. 1356, pro- vided that: ‘‘The amendments made by this section [en- acting this section] shall not be construed as affecting (1) any individual’s right to receive unemployment compensation based on services performed before the date of the enactment of this Act [Nov. 12, 1977], or (2) any individual’s eligibility for social security benefits to the extent based on services performed before that date.’’ [§ 3507. Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403] Section, added Pub. L. 95–600, title I, § 105(b)(1), Nov. 6, 1978, 92 Stat. 2773; amended Pub. L. 97–248, title III, §§ 307(a)(3), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title IV, § 474(r)(30), title X, § 1042(d)(3), (4), July 18, 1984, 98 Stat. 845, 1044; Pub. L. 99–514, title I, § 111(d)(2), (3), Oct. 22, 1986, 100 Stat. 2108; Pub. L. 101–508, title XI, § 11111(c), Nov. 5, 1990, 104 Stat. 1388–412; Pub. L. 103–66, title XIII, § 13131(d)(4)–(6), Aug. 10, 1993, 107 Stat. 435; Pub. L. 103–465, title VII, § 721(c), Dec. 8, 1994, 108 Stat. 5002, related to advance payment of earned income credit. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to taxable years beginning after Dec. 31, 2010, see section 219(c) of Pub. L. 111–226, set out as an Effective Date of 2010 Amendment note under sec- tion 32 of this title. § 3508. Treatment of real estate agents and direct sellers (a) General rule For purposes of this title, in the case of serv- ices performed as a qualified real estate agent or as a direct seller— (1) the individual performing such services shall not be treated as an employee, and (2) the person for whom such services are performed shall not be treated as an employer. (b) Definitions For purposes of this section— (1) Qualified real estate agent The term ‘‘qualified real estate agent’’ means any individual who is a sales person if— (A) such individual is a licensed real estate agent, (B) substantially all of the remuneration (whether or not paid in cash) for the services performed by such individual as a real estate agent is directly related to sales or other output (including the performance of serv- ices) rather than to the number of hours worked, and (C) the services performed by the indi- vidual are performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the indi- vidual will not be treated as an employee with respect to such services for Federal tax purposes. (2) Direct seller The term ‘‘direct seller’’ means any person if— (A) such person— (i) is engaged in the trade or business of selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment, (ii) is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment, or (iii) is engaged in the trade or business of the delivering or distribution of news- papers or shopping news (including any services directly related to such trade or business), (B) substantially all the remuneration (whether or not paid in cash) for the per- formance of the services described in sub- paragraph (A) is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and (C) the services performed by the person are performed pursuant to a written con- tract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for Federal tax purposes. (3) Coordination with retirement plans for self- employed This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals). (Added Pub. L. 97–248, title II, § 269(a), Sept. 3, 1982, 96 Stat. 551; amended Pub. L. 104–188, title I, § 1118(a), Aug. 20, 1996, 110 Stat. 1764.) Editorial Notes AMENDMENTS 1996—Subsec. (b)(2)(A). Pub. L. 104–188 added cl. (iii). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Pub. L. 104–188, title XI, § 1118(b), Aug. 20, 1996, 110 Stat. 1764, provided that: ‘‘The amendments made by this section shall apply to services performed after De- cember 31, 1995.’’ EFFECTIVE DATE Pub. L. 97–248, title II, § 269(e), Sept. 3, 1982, 96 Stat. 553, provided that: ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after December 31, 1982. ‘‘(2) SUBSECTION (c).—The amendments made by sub- section (c) [amending provisions set out as a note under section 3401 of this title] shall take effect on July 1, 1982.’’ RULES AND REGULATIONS Pub. L. 97–248, title II, § 269(c)(3), Sept. 3, 1982, 96 Stat. 553, provided that: ‘‘Nothing in section 530 of the Rev-