For purposes of this section—
(1) Motion picture project employer The term “motion picture project employer” means any person if— (A) such person (directly or through affiliates)— (i) is a party to a written contract covering the services 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)) 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) ) that represents motion picture project workers, and (v) has treated substantially all motion picture project workers that such person pays as employees and not as independent contractors during such calendar year for purposes of determining employment taxes under this subtitle, and (B) at least 80 percent of all remuneration (to which section 3121 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 on motion picture projects for clients who are not affiliated with the motion picture project employer.
(3) Motion picture project The term “motion picture project” means the production of any property described in section 168(f)(3). Such term does not include property with respect to which records are required to be maintained under section 2257 of title 18 , 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 under subsection (b) or (c) of section 414.
