(3) Domestic service In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term “employer” means, with respect to any calendar year, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.


26 USC § 3306(a)(3)

Scoping language

For purposes of this chapter
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