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) Amendments to the Social Security Act (A) In general Section 211(b)(1) of the Social Security Act ( 42 U.S.C. 411(b) ) is amended— (i) in subparagraph (I)— (I) by inserting and before 2025 after 1974