II 111th CONGRESS 1st Session S. 492 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.

1.

Short title

This Act may be cited as the Local Officials Tax Relief Act of 2009.

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. .