[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 303 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 303

To amend the Social Security Act and the Internal Revenue Code of 1986 
  to exempt certain employment as a member of a local governing board 
                     from social security coverage.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 7, 2005

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

_______________________________________________________________________

                                 A BILL


 
To amend the Social Security Act and the Internal Revenue Code of 1986 
  to exempt certain employment as a member of a local governing board 
                     from social security coverage.

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

SECTION 1. EXEMPTION OF CERTAIN LOCAL GOVERNING BOARD EMPLOYMENT FROM 
              SOCIAL SECURITY COVERAGE.

    (a) Amendment to Social Security Act.--Section 210(a)(7)(F) of the 
Social Security Act is amended by striking ``or'' at the end of clause 
(iv), by adding ``or'' at the end of clause (v), and by inserting after 
clause (v) the following new clause:
                            ``(vi) by any elected or appointed member 
                        of the general governing board of any political 
                        subdivision of a State if the remuneration paid 
                        in a calendar year for such service is not more 
                        than $1,000 with respect to service performed 
                        during any calendar year commencing on or after 
                        January 1, 2006;''.
    (b) Amendment to Internal Revenue Code of 1986.--Section 
3121(b)(7)(F) of the Internal Revenue Code of 1986 (defining 
employment) is amended by striking ``or'' at the end of clause (iv), by 
adding ``or'' at the end of clause (v), and by inserting after clause 
(v) the following new clause:
                            ``(vi) by any elected or appointed member 
                        of the general governing board of any political 
                        subdivision of a State if the remuneration paid 
                        in a calendar year for such service is not more 
                        than $1,000 with respect to service performed 
                        during any calendar year commencing on or after 
                        January 1, 2006;''.
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