republic-os/legal/us/code/title-26/chapter-25/section-3512.md

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LegalText	26 U.S.C. § 3512	Treatment of certain persons as employers with respect to motion picture projects	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	25	GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES	3512	26 U.S.C. § 3512	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip	/us/usc/t26/s3512	data/legal/raw/us/code/title-26/usc26.xml	7a40a304595df2532353267f6c457cd9ef49ce360ebd743f64f02bc3f416408b	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	d551490e7c19591f05037911f81eded6143626d669bb1746b688ae69dd911d71	2026-07-04	official	legal us-code

26 U.S.C. § 3512 - Treatment of certain persons as employers with respect to motion picture projects

Text

(a) In general For purposes of sections 3121(a)(1) and 3306(b)(1), remuneration paid to a motion picture project worker by a motion picture project employer during a calendar year shall be treated as remuneration paid with respect to employment of such worker by such employer during the calendar year. The identity of such employer for such purposes shall be determined as set forth in this section and without regard to the usual common law rules applicable in determining the employer-employee relationship.

(b) Definitions For purposes of this section—

(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.

(2) Motion picture project worker The term “motion picture project worker” means any individual who provides services on motion picture projects for clients who are not affiliated with the motion picture project employer.

(3) Motion picture project The term “motion picture project” means the production of any property described in section 168(f)(3). Such term does not include property with respect to which records are required to be maintained under section 2257 of title 18, United States Code.

(4) Affiliate; affiliated A person shall be treated as an affiliate of, or affiliated with, another person if such persons are treated as a single employer under subsection (b) or (c) of section 414.

(Added Pub. L. 114–113, div. Q, title III, § 346(a), Dec. 18, 2015, 129 Stat. 3115.)

Notes

Editorial Notes

References in Text29 U.S.C. 152, referred to in subsec. (b)(1)(A)(iv), is section 2 of the National Labor Relations Act, act July 5, 1935, ch. 372, 49 Stat. 450, which is classified to section 152 of Title 29, Labor.

Statutory Notes and Related Subsidiaries

Effective DatePub. L. 114–113, div. Q, title III, § 346(c), Dec. 18, 2015, 129 Stat. 3116, provided that: “The amendments made by this section [enacting this section] shall apply to remuneration paid after December 31, 2015.”

ConstructionPub. L. 114–113, div. Q, title III, § 346(d), Dec. 18, 2015, 129 Stat. 3116, provided that: “Nothing in the amendments made by this section [enacting this section] shall be construed to create any inference on the law before the date of the enactment of this Act [Dec. 18, 2015].”