[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2286 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 2286
To amend title II of the Social Security Act and the Internal Revenue
Code of 1986 to provide that an employee whose employment for an
employer is not otherwise covered for social security benefit purposes
may irrevocably elect to have his or her employment with such employer
treated as so covered and subject to social security taxes.
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IN THE HOUSE OF REPRESENTATIVES
May 6, 2009
Mr. Rohrabacher introduced the following bill; which was referred to
the Committee on Ways and Means
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A BILL
To amend title II of the Social Security Act and the Internal Revenue
Code of 1986 to provide that an employee whose employment for an
employer is not otherwise covered for social security benefit purposes
may irrevocably elect to have his or her employment with such employer
treated as so covered and subject to social security taxes.
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 ``Social Security Exemption Relief Act
of 2009''.
SEC. 2. ELECTION OF COVERAGE FOR CERTAIN NONCOVERED EMPLOYEES.
(a) In General.--Section 210 of the Social Security Act (42 U.S.C.
410)) is amended by adding at the end the following new subsection:
``Inclusion of Service Under Elections Made by Certain Noncovered
Employees
``(s) Notwithstanding any other provision of this section, the term
`employment' shall include any service with respect to which an
election under section 3121(k)(2) of the Internal Revenue Code of 1986
applies.''.
(b) Election.--Section 3121 of the Internal Revenue Code of 1986
(definitions applicable to tax under Federal Insurance Contributions
Act) is amended by inserting after subsection (j) the following new
subsection:
``(k) Optional Inclusion of Coverage of Service of Certain
Noncovered Employees.--
``(1) Inclusion of service as employment.--Notwithstanding
any other provision of this section, the term `employment'
shall for purposes of this chapter include any service with
respect to which an election under paragraph (2) applies.
``(2) Election of inclusion.--
``(A) In general.--Any individual whose service for
any employer is excluded from `employment' under
subsection (b) may, at his option, elect--
``(i) to have any such service performed by
him, during pay periods commencing after 30
days after the date of such election, included
as `employment',
``(ii) to be subject to the taxes imposed
by section 3101 for such taxable year with
respect to such service, and
``(iii) to have the employer subject to the
tax under section 3111 for such taxable year
with respect to such service.
``(B) Applicability of election.--An election made
by an individual under this paragraph--
``(i) shall apply with respect to all
service performed by such individual for the
employer described in subparagraph (A) during
pay periods described in subparagraph (A)(i) to
the extent that such service would not
constitute `employment' for purposes of this
chapter but for this subsection, and
``(ii) shall be irrevocable.
``(C) Requirement of minimum annual remuneration.--
An election made by an individual under this paragraph
shall take effect only if such individual has received
remuneration in the amount of at least $400 for service
of the type to which the election applies which was
performed by such individual for the employer described
in subparagraph (A) during the taxable year in which
the election is made.
``(D) Manner of election.--
``(i) In general.--An election by an
individual under this paragraph may be made
only in such form and manner as shall be
prescribed by the Secretary, in consultation
with the Commissioner of Social Security,
including timely written notice of the election
provided by the employee to the employer.
``(ii) Declaration of minimum annual
remuneration.--An election shall not be treated
as made in accordance with clause (i) unless
the election includes a written declaration by
the employee, in such form as shall be
prescribed by the Secretary, that the
requirements of subparagraph (C) have been met
in connection with the election.
``(3) Regulations.--The Secretary, in consultation with the
Commissioner of Social Security, shall prescribe such
regulations as may be necessary or appropriate to carry out
this subsection. Such regulations shall--
``(A) establish procedures to deal with any
administrative or other problems which may result from
elections made under this subsection;
``(B) provide for the interchange of information
between the Secretary and the Commissioner; and
``(C) include such other provisions, conditions,
and requirements as may be necessary or appropriate for
the administration of this subsection and the related
provisions of title II of the Social Security Act.''.
SEC. 3. EFFECTIVE DATE.
The amendments made by this Act shall apply only with respect to
service performed in taxable years beginning after 90 days after the
date of the enactment of this Act.
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