motion picture project employer

(1) Motion picture project employer The term “motion picture project employer” means any person if— (A) such person (directly or through affiliates)— (i) is a party to a written contract covering the services of motion picture project workers with respect to motion picture projects in the course of a client’s trade or business, (ii) is contractually obligated to pay remuneration to the motion picture project workers without regard to payment or reimbursement by any other person, (iii) controls the payment (within the meaning of section 3401(d)(1)) of remuneration to the motion picture project workers and pays such remuneration from its own account or accounts, (iv) is a signatory to one or more collective bargaining agreements with a labor organization (as defined in 29 U.S.C. 152(5) ) that represents motion picture project workers, and (v) has treated substantially all motion picture project workers that such person pays as employees and not as independent contractors during such calendar year for purposes of determining employment taxes under this subtitle, and (B) at least 80 percent of all remuneration (to which section 3121 applies) paid by such person in such calendar year is paid to motion picture project workers.

Source

26 USC § 3512(b)(1)


Scoping language

For purposes of this section
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