I

103D CONGRESS

1ST SESSION H. R. 1014

To expand the State option to exclude service of election officials or workers

from coverage under the social security system.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 18, 1993

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

Committee on Ways and Means

A BILL

To expand the State option to exclude service of election

officials or workers from coverage under the social security system.

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

3 SECTION 1. EXPANSION OF STATE OPTION TO EXCLUDE

4 SERVICE OF ELECTION OFFICIALS OR ELEC5 TION WORKERS FROM COVERAGE.

6 (a) LIMITATION ON MANDATORY COVERAGE OF

7 STATE ELECTION OFFICIALS AND ELECTION WORKERS

8 WITHOUT STATE RETIREMENT SYSTEM.—

9 (1) AMENDMENT TO SOCIAL SECURITY ACT.—

10 Section 210(a)(7)(F)(iv) of the Social Security Act
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1 (42 U.S.C. 410(a)(7)(F)(iv)) (as amended by section

2 11332(a) of the Omnibus Budget Reconciliation Act

3 of 1990) is amended by striking ‘‘$100’’ and insert4 ing ‘‘$1,000 with respect to service performed dur5 ing 1994, and the exempt remuneration amount de6 termined under section 218(c)(8)(B) with respect to

7 service performed thereafter’’.

8 (2) AMENDMENT TO FICA.—Section

9 3121(b)(7)(F)(iv) of the Internal Revenue Code of

10 1986 (as amended by section 11332(b) of the Omni11 bus Budget Reconciliation Act of 1990) is amended

12 by striking ‘‘$100’’ and inserting ‘‘$1,000 with re13 spect to service performed during 1994, and the ex14 empt remuneration amount determined under sec15 tion 218(c)(8)(B) of the Social Security Act with re16 spect to service performed thereafter’’.

17 (b) CONFORMING AMENDMENTS RELATING TO MED18 ICARE QUALIFIED GOVERNMENT EMPLOYMENT.—

19 (1) AMENDMENT TO SOCIAL SECURITY ACT.—

20 Section 210(p)(2)(E) of the Social Security Act (42

21 U.S.C. 410(p)(2)(E)) is amended by striking

22 ‘‘$100’’ and inserting ‘‘$1,000 with respect to serv23 ice performed during 1994, and the exempt remu24 neration amount determined under section
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1 218(c)(8)(B) with respect to service performed

2 thereafter’’.

3 (2) AMENDMENT TO FICA.—Section

4 3121(u)(2)(B)(ii)(V) of the Internal Revenue Code

5 of 1986 is amended by striking ‘‘$100’’ and insert6 ing ‘‘$1,000 with respect to service performed dur7 ing 1994, and the exempt remuneration amount de8 termined under section 218(c)(8)(B) of the Social

9 Security Act with respect to service performed there10 after’’.

11 (c) AUTHORITY FOR STATES TO MODIFY COVERAGE

12 AGREEMENTS WITH RESPECT TO ELECTION OFFICIALS

13 AND ELECTION WORKERS.—Section 218(c)(8) of the So14 cial Security Act (42 U.S.C. 418(c)(8)) is amended—

15 (1) by striking ‘‘on or after January 1, 1968,’’

16 and inserting ‘‘at any time’’;

17 (2) by striking ‘‘$100’’ and inserting ‘‘$1,000

18 with respect to service performed during 1994, and

19 the exempt remuneration amount determined under

20 subparagraph (B) with respect to service performed

21 thereafter’’; and

22 (3) by striking the last sentence and inserting

23 the following new sentence: ‘‘Any modification of an

24 agreement pursuant to this paragraph shall be effec25 tive with respect to services performed in and after
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1 the calendar year in which the modification is mailed

2 or delivered by other means to the Secretary.’’.

3 (d) INDEXATION OF EXEMPT REMUNERATION

4 AMOUNT.—

5 (1) IN GENERAL.—Section 218(c)(8) of the So6 cial Security Act (as amended by subsection (c)) is

7 further amended—

8 (A) by inserting ‘‘(A)’’ after ‘‘(8)’’; and

9 (B) by adding at the end the following new

10 subparagraphs:

11 ‘‘(B) The Secretary shall, on or before November 1

12 of 1994, and of every year thereafter, determine and pub13 lish in the Federal Register the exempt remuneration

14 amount which shall be effective with respect to service per15 formed during the following calendar year.

16 ‘‘(C) The exempt remuneration amount determined

17 under subparagraph (B) shall be the larger of—

18 ‘‘(i) the dollar amount in effect under subpara19 graph (A) with respect to service performed during

20 the calendar year in which the determination under

21 subparagraph (B) is made, or

22 ‘‘(ii) the product of—

23 ‘‘(I) $1,000, and

24 ‘‘(II) the indexing ratio described in sub25 paragraph (D).
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1 ‘‘(D) For purposes of subparagraph (C)(ii)(II), the

2 indexing ratio is the ratio of—

3 ‘‘(i) the deemed average total wages (as defined

4 in section 209(k)(1)) for the calendar year before

5 the calendar year in which the determination under

6 subparagraph (B) is made, to

7 ‘‘(ii) the average of the total wages (as defined

8 in regulations of the Secretary and computed with9 out regard to the limitations specified in section

10 209(a)(1)) reported to the Secretary of the Treasury

11 or his delegate for 1992 (as published in the Federal

12 Register in accordance with section 215(a)(1)(D)),

13 with such product, if not a multiple of $100, being round14 ed to the next higher multiple of $100 where such product

15 is a multiple of $50 but not of $100 and to the nearest

16 multiple of $100 in any other case.’’.

17 (2) CONFORMING AMENDMENT.—Section

18 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is

19 amended by inserting ‘‘218(c)(8)(D)(i),’’ after

20 ‘‘215(b)(3)(A)(ii),’’.

21 (e) EFFECTIVE DATE.—The amendments made by

22 subsections (a), (b), and (c) shall apply with respect to

23 service performed on or after January 1, 1994.

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