Laserfiche WebLink
. 4 <br /> I vehicle operated by or Zor the employer. <br /> 2 "(4) EMPLOY[E.--The term 'employee' does not include <br /> S an individual who is an employee (vAthim the meaning <br /> <br /> @, <br /> 4 section 401(c)(l)), <br /> <br /> S (hi(l) the following provisions of the Znternsl Revenue <br /> 6 Code of 1986 are each amended by striking out "117, or 132" <br /> ? and inserting in lieu thereo~z <br /> · (&) SectiOn 3121(a){20), <br /> I (l) Section 3231(0)(S). <br /> l0 (A) Section 3306(b)(16), <br /> 11 (A) Section 3401(a)(20). <br /> 12 (2) Subsection (s) of Section 209 of the lociel Security <br /> 13 Act is amended by striking out "117, or 132" and inserting <br /> 14 ~n lieu thereof "117, 124, or <br /> 1S (c) the table of sections Zor part <br /> 16 chapter I of such Code il amended by Itriking out <br /> It "transportation provided" and inserting in lieu thereof <br /> 11 "transportsLion benefits provided", <br /> 19 (d) ~he amendments made by subsections (a) and (c) shill <br /> 20 apply to taxable years beginning after December 31, 1986. The <br /> 21 amendments m~de by subsection (b) shall take effect on the <br /> 22 date of the enactment o~ this Act. <br /> <br /> <br />