An Act to amend section 3401 of the Internal Revenue Code of 1954
PL 84-321 (H.R.4394), enacted 08/09/1955

616 
PUBLIC LAW 320-AUG. 9, 1955 
[69 STAT. 
Public Law 320 
cllAFTER 680 
August 9, 1955 
- ' ^ ACT 
[H. R. 3908] 
xo provide for the regulation of fares for the transportation of schoolchildren 
in the District of Columbia. 
D. C. transpor-
tation. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That notwithstand-
^jFj^es^for school- ing provisioiis of the joint resolution entitled "Joint resolution to 
authorize the merger of street-railway corporations operating in the 
District of Columbia, and for other purposes", approved January 14, 
47 Stat. 759. 
1933, uud the provisions of the unification agreement incorporated 
214'note. ° ^ 
' therein, and notwithstanding ^le provisions of the Act entitled "An 
Act to provide for the transportation of schoolchildren in the District 
D^^*f*codi^*44- ^^ Columbia at a reduced fare*', approved February 25, 1931, the 
214! * 
Public Utilities Commissioii of the District of Columbia shall fix 
the rate of fare for transportation by street railway and bus of school-
children going to and from public, parochial, or like schools in the 
District of Columbia at not more than one-half the cash fare estab-
lished from time to time by the Public Utilities Commission for regu-
lar route transportation within the District of Columbia, and shall 
establish rules and regulations governing the use thereof. No fares for 
schoolchildren shall be available to persons over eighteen years of age. 
Approved August 9, 1955. 
Public Law 321 
CHAPTER 681 
AN ACT 
[ri. R. 4394] 
r^Q aiiieiul section 3401 of the Internal Revenue Code of 1954. 
August 9, 1955 
Income tax. 
C o l l e c t i o n at 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That subdivision 
^"i^A^c*"*"^^!!^* 
(a) of section 3401 of the Internal Revenue Code of 1954 is amended 
68A Stat. 455. 
/ ' 
, 
„ ,, 
26 use 3401. 
to read as lollows: 
"SEC. 3401. DEFINITIONS. 
" (a) WAGES.—For purposes of this chapter, the term 'wages' means 
all remuneration (other than fees paid to a public official) for services 
performed by. an employee for his employer, including the cash value 
of all remuneration paid in any medium other than cash; except that 
such term shall not include remuneration paid— 
"(1) for active service as a member of the Armed Forces of 
the United States performed in a month for which such member 
is entitled to the benefits of section 112; or 
" (2) for agricultural labor (as defined in section 3121 (g)) ; or 
"(3) for domestic service in a private home, local college club, 
or local chapter of a college fraternity or sorority; or 
"(4) for service not in the course of the employer's trade or 
business performed in any calendar quarter by an employee, unless 
the cash remuneration paid for such service is $50 or more and 
such service is performed by an individual who is regularly 
employed by sucn employer to perform such service. For pur-
poses of this paragraph, an individual shall be deemed to be 
regularly employed by an employer during a calendar quarter 
only if— 
"(A) on each of some 24 days during such quarter such 
individual performs for such employer for some portion of 
the day service not in the course of the employer's trade or 
business; or