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 in excess of the contribution and benefit base (as determined under section 230) which is effective for the calendar year in which such taxable year begins, reduced by the amount of wages not in excess of such base paid to such individual during the taxable year, plus (B) the total compensation in excess of the greater of— (i) $400,000, or (ii) the amount of wages paid to such individual during the taxable year. (3) Definition and special rules (A) Total compensation For purposes of paragraph (2), the term total compensation means the sum of the net earnings from self-employment and the amount of wages paid to such individual during the taxable year. (B) Wages For purposes of this subsection, the term wages shall be determined without regard to section 209(a)(1). (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. 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 subsection, be considered to be a nonresident alien individual. (D) Church employee In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (1). . (B) Conforming amendment Section 211(i)(2) of the Social Security Act ( 42 U.S.C. 411(i)(2) ) is amended by striking (b)(2) and inserting (b)(1) each place it appears. (c) Special rule for wages from multiple employers which total in excess of $400,000 (1) In general Subchapter A of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 3103. Special rules for remuneration from multiple