---
kind: "section"
citation: "26 U.S.C. § 3512"
title: "26"
title_heading: "Internal Revenue Code"
number: "3512"
heading: "Treatment of certain persons as employers with respect to motion picture projects"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3512"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 25 — General Provisions Relating to Employment Taxes"
---

# §3512. Treatment of certain persons as employers with respect to motion picture projects

- (a) **In general—** For purposes of sections [3121(a)(1)](/usc/26/3121.md?p=a-1) and [3306(b)(1)](/usc/26/3306.md?p=b-1), remuneration paid to a motion picture project worker by a motion picture project [employer](/usc/26/3231.md?p=a) during a calendar year shall be treated as remuneration paid with respect to [employment](/usc/26/3121.md?p=b) of such worker by such [employer](/usc/26/3231.md?p=a) during the calendar year. The identity of such [employer](/usc/26/3231.md?p=a) 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](/usc/26/3231.md?p=a)-[employee](/usc/26/3121.md?p=d) relationship.
- (b) **Definitions—** For purposes of this section—
  - (1) **Motion picture project employer—** The term “motion picture project [employer](/usc/26/3231.md?p=a)” means any person if—
    - (A) such person (directly or through affiliates)—
      - (i) is a party to a written [contract](/usc/26/101.md?p=f-3-A) covering the [services](/usc/26/3231.md?p=e-2-C-i) 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)](/usc/26/3401.md?p=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)](/usc/29/152.md?p=5)) that represents motion picture project workers, and
      - (v) has treated substantially all motion picture project workers that such person pays as [employees](/usc/26/3121.md?p=d) and not as independent contractors during such calendar year for purposes of determining [employment](/usc/26/3121.md?p=b) taxes under this subtitle, and
    - (B) at least 80 percent of all remuneration (to which [section 3121](/usc/26/3121.md) 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](/usc/26/3231.md?p=e-2-C-i) on motion picture projects for clients who are not affiliated with the motion picture project [employer](/usc/26/3231.md?p=a).
  - (3) **Motion picture project—** The term “motion picture project” means the production of any property described in [section 168(f)(3)](/usc/26/168.md?p=f-3). Such term does not include property with respect to which records are required to be maintained under [section 2257 of title 18](/usc/18/2257.md), 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](/usc/26/3231.md?p=a) under subsection (b) or (c) of section 414.

## Source credit

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

## Notes

### Editorial Notes

### References in Text

29 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 Date

Pub. 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.”

### Construction

Pub. 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].”