[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 499 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                 S. 499

 To provide an exception to the coverage of State and local employees 
                         under Social Security.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 6, 1995

 Mr. Johnston introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To provide an exception to the coverage of State and local employees 
                         under Social Security.

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

SECTION 1. EXCEPTION TO COVERAGE OF STATE AND LOCAL EMPLOYEES UNDER 
              SOCIAL SECURITY.

    (a) Employment Under OASDI.--Subparagraph (F) of section 210(a)(7) 
of the Social Security Act (42 U.S.C. 410(a)(7)) is amended--
            (1) by striking ``or'' at the end of clause (iv),
            (2) by inserting ``or'' at the end of clause (v), and
            (3) by inserting after clause (v) the following new clause:
                            ``(vi) by an individual who is 
                        characterized as a part-time, seasonal, or 
                        temporary employee by such retirement 
                        system;''.
    (b) Employment Under FICA.--Subparagraph (F) of section 3121(b)(7) 
of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``or'' at the end of clause (iv),
            (2) by inserting ``or'' at the end of clause (v), and
            (3) by inserting after clause (v) the following new clause:
                            ``(vi) by an individual who is 
                        characterized as a part-time, seasonal, or 
                        temporary employee by such retirement 
                        system;''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to service performed after December 31, 1995.
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