church employee income

(4)For purposes of this section, the term “church employee income” means gross income for services which are described in(and are not described in section 3121(b)(8)(A)). (k)Nothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—


26 USC § 1402(j)(4)

Scoping language

For purposes of this section
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