applicable requirementsmeans the requirements described in paragraph (1) which would be applicable consistent with the employer’s treatment of the employee as not being an employee for purposes of chapter 24 or subchapter A of chapter 21.
domestic service employment taxesmeans— For purposes of this subsection, the term “domestic service in a private home of the employer” includes domestic service described in section 3121(g)(5).
domestic service in a private home of the employerincludes domestic service described in section 3121(g)(5).
motion picture projectmeans the production of any property described in section 168(f)(3).
motion picture project workermeans any individual who provides services on motion picture projects for clients who are not affiliated with the motion picture project employer.
qualified real estate agentmeans any individual who is a sales person if—
sittersmeans individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled.
Statehas the meaning given such term by section 3306(j)(1).