I 

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. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 6, 2009 

Mr. ROHRABACHER introduced the following bill; which was referred to the 

Committee on Ways and Means 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Social Security Exemp5 tion Relief Act of 2009’’. 


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1 SEC. 2. ELECTION OF COVERAGE FOR CERTAIN NON2 COVERED EMPLOYEES. 

3 (a) IN GENERAL.—Section 210 of the Social Security 

4 Act (42 U.S.C. 410)) is amended by adding at the end 

5 the following new subsection: 

6 ‘‘Inclusion of Service Under Elections Made by Certain 

7 Noncovered Employees 

8 ‘‘(s) Notwithstanding any other provision of this sec9 tion, the term ‘employment’ shall include any service with 

10 respect to which an election under section 3121(k)(2) of 

11 the Internal Revenue Code of 1986 applies.’’. 

12 (b) ELECTION.—Section 3121 of the Internal Rev13 enue Code of 1986 (definitions applicable to tax under 

14 Federal Insurance Contributions Act) is amended by in15 serting after subsection (j) the following new subsection: 

16 ‘‘(k) OPTIONAL INCLUSION OF COVERAGE OF SERV17 ICE OF CERTAIN NONCOVERED EMPLOYEES.— 

18 ‘‘(1) INCLUSION OF SERVICE AS EMPLOY19 MENT.—Notwithstanding any other provision of this 

20 section, the term ‘employment’ shall for purposes of 

21 this chapter include any service with respect to 

22 which an election under paragraph (2) applies. 

23 ‘‘(2) ELECTION OF INCLUSION.— 

24 ‘‘(A) IN GENERAL.—Any individual whose 

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1 ployment’ under subsection (b) may, at his op2 tion, elect— 

3 ‘‘(i) to have any such service per4 formed by him, during pay periods com5 mencing after 30 days after the date of 

6 such election, included as ‘employment’, 

7 ‘‘(ii) to be subject to the taxes im8 posed by section 3101 for such taxable 

9 year with respect to such service, and 

10 ‘‘(iii) to have the employer subject to 

11 the tax under section 3111 for such tax12 able year with respect to such service. 

13 ‘‘(B) APPLICABILITY OF ELECTION.—An 

14 election made by an individual under this para15 graph— 

16 ‘‘(i) shall apply with respect to all 

17 service performed by such individual for 

18 the employer described in subparagraph 

19 (A) during pay periods described in sub20 paragraph (A)(i) to the extent that such 

21 service would not constitute ‘employment’ 

22 for purposes of this chapter but for this 

23 subsection, and 

24 ‘‘(ii) shall be irrevocable. 


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1 ‘‘(C) REQUIREMENT OF MINIMUM ANNUAL

2 REMUNERATION.—An election made by an indi3 vidual under this paragraph shall take effect 

4 only if such individual has received remunera5 tion in the amount of at least $400 for service 

6 of the type to which the election applies which 

7 was performed by such individual for the em8 ployer described in subparagraph (A) during 

9 the taxable year in which the election is made. 

10 ‘‘(D) MANNER OF ELECTION.— 

11 ‘‘(i) IN GENERAL.—An election by an 

12 individual under this paragraph may be 

13 made only in such form and manner as 

14 shall be prescribed by the Secretary, in 

15 consultation with the Commissioner of So16 cial Security, including timely written no17 tice of the election provided by the em18 ployee to the employer. 

19 ‘‘(ii) DECLARATION OF MINIMUM AN20 NUAL REMUNERATION.—An election shall 

21 not be treated as made in accordance with 

22 clause (i) unless the election includes a 

23 written declaration by the employee, in 

24 such form as shall be prescribed by the 

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1 paragraph (C) have been met in connection 

2 with the election. 

3 ‘‘(3) REGULATIONS.—The Secretary, in con4 sultation with the Commissioner of Social Security, 

5 shall prescribe such regulations as may be necessary 

6 or appropriate to carry out this subsection. Such 

7 regulations shall— 

8 ‘‘(A) establish procedures to deal with any 

9 administrative or other problems which may re10 sult from elections made under this subsection; 

11 ‘‘(B) provide for the interchange of infor12 mation between the Secretary and the Commis13 sioner; and 

14 ‘‘(C) include such other provisions, condi15 tions, and requirements as may be necessary or 

16 appropriate for the administration of this sub17 section and the related provisions of title II of 

18 the Social Security Act.’’. 

19 SEC. 3. EFFECTIVE DATE. 

20 The amendments made by this Act shall apply only 

21 with respect to service performed in taxable years begin22 ning after 90 days after the date of the enactment of this 

23 Act. 

Æ 


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