BLAIR LEE III, Acting Governor

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based on that service, under the law of this State.

For purposes of this subsection an "American employer"
means a person who is at individual who is a resident of the
United States; or

A partnership if two thirds or more of the partners are
residents of the United States; or a trust, if all of the
trustees are residents of the United States; or a
corporation organized under the laws of the United States or
of any state.

(iii) Except as provided in item (v) of
this paragraph:

A. Service performed before
January 1, 1978, by an individual in the employ of [a
governmental entity] THE STATE for a hospital, institution
of higher education [located in this State], or the Maryland
Workshop for the Blind if the service is excluded from
"employment" as defined in the Federal Unemployment Tax Act
solely by reason of § 3306 (c)(7) of that act;

(v) [For purposes of item (iii) of this
paragraph, the term "employment"] "EMPLOYMENT" does not
include:

A. Service by an officer or member
of the crew of a vessel of ten net tons or less capacity
while engaged in the catching, taking, harvesting,
cultivating, or farming of any kind of fish, shellfish,
Crustacea, sponges, seaweed, or other aquatic forms of
animal or vegetable life, who is compensated on a share
basis and not by a salary or wage;

E. Service by an individual in the
employ of a church or convention or association of churches,
or an organization which is operated primarily for religious
purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or
association of churches;

C. Service by a duly ordained,
commissioned, or licensed minister of a church in the
exercise of his ministry or by a member of a religious order
in the exercise of duties required by that order;

D. Service by an individual before
January 1, 1978, in the employ of a school which is not an
institution of higher education;

E. Service performed after
December 31, 1977 by an individual in the employ of a
governmental entity if the individual performs the service
in the exercise of his duties as an elected official, as a
member of a legislative body, the judiciary, the State
National Guard, or Air National Guard, or as an employee
serving on a temporary basis in case of fire, storm, snow,