[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 492 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                 S. 492

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

                           February 26, 2009

Mr. Johnson (for himself and Mr. Thune) 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 
2009''.

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 for any calendar year commencing on or 
                        after January 1, 2010, if the remuneration paid 
                        in such calendar year for such service is not 
                        more than the amount in effect for an election 
                        official or an election worker under clause 
                        (iv) for such 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 for any calendar year commencing on or 
                        after January 1, 2010, if the remuneration paid 
                        in such calendar year for such service is not 
                        more than the amount in effect for an election 
                        official or an election worker under clause 
                        (iv) for such year.''.
                                 <all>