; and (ii) includes— (I) such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers) as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and (II) compensation which is subject to the tax imposed by section 3201 or 3211 (or would be so subject but for paragraph (2) of section 3231(e)). (C) Nonresident aliens A nonresident alien individual shall not be treated as an individual for purposes of paragraph (1), except as provided by an agreement under section 233 of the Social Security Act. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter, be considered to be a nonresident alien individual. (D) Church employee In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (1). . (B) Conforming amendments (i) Section 1402(j)(2)(A) of the Internal Revenue Code of 1986 is amended by striking all that precedes shall be applied and inserting: (A) Separate application of de minimis rule Subsection (b)(1) . (ii) Section 1402(j)(2)(B) of such Code is amended by striking paragraph (2) of subsection (b) and inserting subsection (b)(1) . (2) Amendment to the Social Security Act (A) In general Section 211(b) of the Social Security Act ( 42 U.S.C. 411(b) ) is amended to read as follows: (b) Self-Employment income (1) In general Subject to paragraph (2), the term self-employment income means the net earnings from self-employment derived by an individual, except that such term shall not include net earnings from self-employment if such net earnings for the taxable year are less than $400. (2) Limitation The term self-employment income shall not exceed the sum of— (A) the total compensation not