[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2154 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                S. 2154

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, 
      commission, or committee from social security tax coverage.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 4, 2007

  Mr. Johnson (for himself, Mr. Thune, and Mr. Conrad) 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, 
      commission, or committee from social security tax coverage.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Local Officials Tax Relief Act of 
2007''.

SEC. 2. EXEMPTION OF CERTAIN LOCAL GOVERNING BOARD EMPLOYMENT FROM 
              SOCIAL SECURITY TAX COVERAGE.

    (a) Amendment to Social Security Act.--Section 210(a)(7)(F) of the 
Social Security Act (42 U.S.C. 410(a)(7)(F)) 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 a general governing board, commission, or 
                        committee of any political subdivision of a 
                        State if the remuneration paid in a calendar 
                        year for such service is not more than--
                                    ``(I) $1,300, with respect to 
                                service performed during any calendar 
                                year commencing on or after January 1, 
                                2008; or
                                    ``(II) the adjusted amount 
                                determined under section 218(c)(8)(B) 
                                for any calendar year commencing on or 
                                after January 1, 2010, with respect to 
                                service performed during such calendar 
                                year;''.
    (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 a general governing board, commission, or 
                        committee of any political subdivision of a 
                        State if the remuneration paid in a calendar 
                        year for such service is not more than--
                                    ``(I) $1,300 with respect to 
                                service performed during any calendar 
                                year commencing on or after January 1, 
                                2008, or
                                    ``(II) the adjusted amount 
                                determined under section 218(c)(8)(B) 
                                of the Social Security Act for any 
                                calendar year commencing on or after 
                                January 1, 2010, with respect to 
                                service performed during such calendar 
                                year;''.
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