XIV. International Issues

C. Employees Performing Services on Cruise Ships

Representatives of the cruise ship industry requested that services performed on a cruise ship be treated as services performed outside the United States, meaning that those services would not count as hours of service for purposes of identifying an employer as an applicable large employer, or an employee as a full-time employee Download recuva for free. However, that treatment would be inconsistent with the longstanding rules in section 863(c) that apply to transportation income derived from personal services and treat some such income as income from sources within the United States adobe photoshop cs3 gratis downloaden. Under the general rules for determining hours of service under both the proposed and the final regulations, hours of service do not include hours for which an employee receives compensation that is taxed as income from sources outside the United States file from github. The final regulations clarify that this rule applies to transportation employees such as employees of cruise ships by specifically stating that hours of service do not include hours of service to the extent the compensation for such hours of service constitutes income from sources without the United States as determined under section 863 free audiobooks to.

The commenter also requested that cruise ship employers not be subject to section 4980H if they comply with the requirements of the Maritime Labor Convention of 2006 and provide employees certain coverage while they are on board the vessel herunterladen. Regardless of whether that coverage constitutes MEC under section 5000A, if an offer of coverage is not extended to an employee’s dependent children, it would fail to meet the requirements of an offer under section 4980H (but note that, as described in section XI.D of this preamble, the final regulations exclude a child who is not a U.S senderliste herunterladen samsung. citizen or national from the definition of dependent, unless that child is a resident of a country contiguous to the United States or is within the exception for adopted children described in section 152(b)(3)(B)) herunterladen. The final regulations do not adopt this suggestion.