[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1888 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1888

 To amend title II of the Social Security Act to exclude from coverage 
any service performed by election officials or election workers only on 
                             election days.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 28, 1993

  Mr. Gallo introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend title II of the Social Security Act to exclude from coverage 
any service performed by election officials or election workers only on 
                             election days.

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

SECTION 1. EXCLUSION OF ELECTION DAY SERVICE FROM MANDATORY COVERAGE.

    (a) Employment Under Social Security Act.--Section 210(a)(7)(F)(iv) 
of the Social Security Act (42 U.S.C. 410(a)(7)(F)(iv)) is amended by 
inserting ``or if all such service performed during the calendar year 
is performed only on an election day'' after ``if the remuneration paid 
in a calendar year for such service is less than $100''.
    (b) Employment Under FICA.--Section 3121(b)(7)(F)(iv) of the 
Internal Revenue Code of 1986 is amended by inserting ``or if all such 
service performed during the calendar year is performed only on an 
election day'' after ``if the remuneration paid in a calendar year for 
such service is less than $100''.

SEC. 2. MODIFICATION OF STATE AGREEMENTS.

    (a) In General.--The first sentence of section 218(c)(8) of the 
Social Security Act (42 U.S.C. 418(c)(8)) is amended by inserting ``or 
if all such service performed during the calendar year is performed 
only on an election day'' after ``if the remuneration paid in a 
calendar year for such service is less than $100''.
    (b) Previous Modifications Superceded.--Any State which has 
heretofore modified its agreement entered into under section 218 of the 
Social Security Act, pursuant to subsection (c)(8) of such section 218 
as in effect prior to the enactment of this Act, shall be deemed to 
have further modified such agreement to reflect the amendment made by 
subsection (a) (specifying the exclusion set forth in the matter 
inserted by such amendment), effective with respect to services 
performed after the date of the enactment of this Act.

SEC. 3. CONFORMING AMENDMENTS RELATING TO MEDICARE QUALIFIED GOVERNMENT 
              EMPLOYMENT.

    (a) Employment Under Social Security Act.--Section 210(p)(2)(E) of 
the Social Security Act (42 U.S.C. 410(p)(2)(E)) is amended by 
inserting ``or if all such service performed during the calendar year 
is performed only on an election day'' after ``if the remuneration paid 
in a calendar year for such service is less than $100''.
    (b) Employment Under FICA.--Section 3121(u)(2)(B)(ii)(V) of the 
Internal Revenue Code of 1986 is amended by inserting ``or if all such 
service performed during the calendar year is performed only on an 
election day'' after ``if the remuneration paid in a calendar year for 
such service is less than $100''.

SEC. 4. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to service 
performed after the date of the enactment of this Act.

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