[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1332 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1332

 To amend the Internal Revenue Code of 1986 and title II of the Social 
   Security Act to expand the social security exemption for election 
officials and election workers employed by State and local governments.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 1993

 Mr. Swift (for himself, Mr. Rose, and Mr. Livingston) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 and title II of the Social 
   Security Act to expand the social security exemption for election 
officials and election workers employed by State and local governments.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPANSION OF SOCIAL SECURITY EXEMPTION FOR ELECTION 
              OFFICIALS AND ELECTION WORKERS EMPLOYED BY STATE AND 
              LOCAL GOVERNMENTS.

    (a) Exemption From FICA Taxes.--
            (1) OASDI tax.--Clause (iv) of section 3121(b)(7)(F) of the 
        Internal Revenue Code of 1986 (relating to treatment of State 
        and local employment) is amended by striking ``$100'' and 
        inserting ``$1,000 with respect to service performed in 1994, 
        and the exempt remuneration amount determined under section 
        218(c)(8)(B) of the Social Security Act with respect to service 
        performed thereafter''.
            (2) HI tax.--Subclause (V) of section 3121(u)(2)(B)(ii) of 
        such Code (relating to treatment of State and local employment) 
        is amended by striking ``$100'' and inserting ``$1,000 with 
        respect to service performed in 1994, and the exempt 
        remuneration amount determined under section 218(c)(8)(B) of 
        the Social Security Act with respect to service performed 
        thereafter''.
    (b) Exclusion of Exempted Service From Computation of Social 
Security Benefits.--
            (1) OASDI benefits.--Clause (iv) of section 210(a)(7)(F) of 
        the Social Security Act (42 U.S.C. 410(a)(7)(F)(iv)) is amended 
        by striking ``$100'' and inserting ``$1,000 with respect to 
        service performed in 1994, and the exempt remuneration amount 
        determined under section 218(c)(8)(B) with respect to service 
        performed thereafter''.
            (2) HI benefits.--Subparagraph (E) of section 210(p)(2) of 
        such Act (42 U.S.C. 410(p)(2)(E)) is amended by striking 
        ``$100'' and inserting ``$1,000 with respect to service 
        performed in 1994, and the exempt remuneration amount 
        determined under section 218(c)(8)(B) with respect to service 
        performed thereafter''.
    (c) Authority To Conform Coverage Agreements.--Section 218(c)(8) of 
the Social Security Act (42 U.S.C. 418(c)(8)) is amended by striking 
``$100'' and inserting ``$1,000 with respect to service performed in 
1994, and the exempt remuneration amount determined under subparagraph 
(B) with respect to service performed thereafter''.
    (d) Indexation of Exempt Remuneration Amount.--
            (1) In general.--Section 218(c)(8) of the Social Security 
        Act (as amended by subsection (c)) is further amended--
                    (A) by inserting ``(A)'' after ``(8)''; and
                    (B) by adding at the end the following new 
                subparagraphs:
    ``(B) The Secretary shall, on or before November 1 of 1994 and of 
every year thereafter, determine and publish in the Federal Register 
the exempt remuneration amount which shall be effective with respect to 
service performed during the following calendar year.
    ``(C) The exempt remuneration amount determined under subparagraph 
(B) shall be the larger of--
            ``(i) the dollar amount in effect under subparagraph (A) 
        with respect to service performed during the calendar year in 
        which the determination under subparagraph (B) is made, or
            ``(ii) the product of--
                    ``(I) $1,000, and
                    ``(II) the indexing ratio described in subparagraph 
                (D),
        with such product, if not a multiple of $100, being rounded to 
        the next higher multiple of $100 where such product is a 
        multiple of $50 but not of $100 and to the nearest multiple of 
        $100 in any other case.
    ``(D) For purposes of subparagraph (C)(ii)(II), the indexing ratio 
is the ratio of--
            ``(i) the deemed average total wages (as defined in section 
        209(k)(1)) for the calendar year before the calendar year in 
        which the determination under subparagraph (B) is made, to
            ``(ii) the average of the total wages (as defined in 
        regulations of the Secretary and computed without regard to the 
        limitations specified in section 209(a)(1)) reported to the 
        Secretary of the Treasury or his delegate for 1991 (as 
        published in the Federal Register in accordance with section 
        215(a)(1)(D)).''.
            (2) Conforming amendment.--Section 209(k)(1) of such Act 
        (42 U.S.C. 409(k)(1)) is amended by inserting 
        ``218(c)(8)(D)(i),'' after ``215(b)(3)(A)(ii),''.

SEC. 2. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to service 
performed on or after January 1, 1994.

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