[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 409 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 409

 To amend title II of the Social Security Act to exclude from amounts 
    treated as wages in applying the earnings test remuneration for 
          teaching in public elementary or secondary schools.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Stearns 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 amounts 
    treated as wages in applying the earnings test remuneration for 
          teaching in public elementary or secondary schools.

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

SECTION 1. EXCLUSION OF REMUNERATION FOR TEACHING IN PUBLIC ELEMENTARY 
              OR SECONDARY SCHOOLS FROM AMOUNTS TREATED AS WAGES IN 
              DETERMINING EXCESS EARNINGS FOR PURPOSES OF EARNINGS 
              TEST.

    Section 203(f)(5)(C) of the Social Security Act (42 U.S.C. 
403(f)(5)(C)) is amended--
            (1) in clause (i), by striking ``or'' at the end;
            (2) in clause (ii), by striking ``employer.'' and inserting 
        ``employer, or''; and
            (3) by adding after clause (ii) the following new clause:
                    ``(iii) any remuneration for service performed for 
                an elementary or secondary school (as defined in 
                section 202(d)(7)(C)) in the public school system of a 
                State (as defined in section 205(c)(2)(C)(iv)) or 
                political subdivision (as defined in section 218(b)(2)) 
                of a State which normally consists of the provision of 
                classroom instruction for not less than 15 hours per 
                week for the school year.''.

SEC. 2. EFFECTIVE DATE.

    The amendments made by section 1 shall apply with respect to 
taxable years beginning on or after January 1, 1994.

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