1768                             Laws of Maryland                      [Ch. 790

political subdivision thereof, or of any instrumentality of any one
or more of the foregoing which is wholly owned by this State or by
one or more states or political subdivisions; and any service per-
formed in the employ of any instrumentality of this State, or of one
or more states or political subdivisions to the extent that the instru-
mentality is, with respect to [such] that service, exempt under the
Constitution of the United States from the tax imposed by Section
[1600] 3301 of the [federal] Federal Internal Revenue Code;

[(B)] (ii) Service performed in the employ of the United States
government or an instrumentality of the United States exempt under
the Constitution of the United States from the contributions imposed
by this article, except that to the extent that the Congress of the
United States shall permit states to require any instrumentalities
of the United States to make payments into an unemployment fund
under a state unemployment insurance act, all the provisions of
this article shall be applicable to [such] those instrumentalities and
to services performed for [such] those instrumentalities, in the same
manner, to the same extent and on the same terms as to all other
employers, employing units, individuals and services; provided that if
this State shall not be certified for any year by the [social security
board] Secretary of Labor under Section [1603(c)] 3304 of the
[federal] Federal Internal Revenue Code, the payments required of
[such] those instrumentalities with respect to [such] that year
shall be refunded by the Executive Director from the fund in the
same manner and within the same period as is provided in Section
15(b) of this article with respect to contributions erroneously
collected.

[(C)] (iii) Service performed [after June 30, 1939,] for an
employer determined to be subject to the Railroad Unemployment
Insurance Act by the agency or agencies empowered to make [such]
that determination by an act of Congress and service as an employee
representative determined to be subject to [said] the act by [said]
the agency or agencies (except that in the case of a company or
person determined by the railroad retirement board to be principally
engaged in business other than carrier business, this exclusion shall
apply to service for such identifiable IDENTIFIABLE and sep-
arable enterprise conducted by that company or person as the [said]
Executive Director has determined to be considered the employer)?;
and service for an employer who is determined to be subject to any
other unemployment insurance system established by an act of Con-
gress by the agency or agencies of the United States empowered to
make [such] these determinations.

[(D)] (iv) Agricultural labor: The term "agricultural labor"
includes all [services performed—] service performed prior to Jan-
uary 1, 1972, which was agricultural labor as defined in this sub-
paragraph prior to that date, and remunerated service performed
after December 31, 1971:

[(i)] On a farm, in the employ of any person, in connection with
cultivating the soil, or in connection with raising or harvesting any
agricultural or horticultural commodity, including the raising, shear-
ing, feeding, caring for, training, and management of livestock, bees,
poultry, and fur-bearing animals and wild life [.] ;

[(ii)] In the employ of the owner or tenant or other operator
of a farm in connection with the operation, management, conserva-