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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4185 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4185

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 HOUSE OF REPRESENTATIVES

                            December 2, 2009

 Mr. Pomeroy introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 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) Amendments 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 if the remuneration paid in a calendar 
                        year for such service is not more than--
                                    ``(I) $1,300, with respect to 
                                service performed during any calendar 
                                year commencing on or after January 1, 
                                2009; and
                                    ``(II) the adjusted amount 
                                determined under section 218(c)(8)(B) 
                                for any calendar year commencing on or 
                                after January 1, 2011, with respect to 
                                service performed during such calendar 
                                year;''.
    (b) Amendments 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 if the remuneration paid in a calendar 
                        year for such service is not more than--
                                    ``(I) $1,300 with respect to 
                                service performed during any calendar 
                                year commencing on or after January 1, 
                                2009, and
                                    ``(II) the adjusted amount 
                                determined under section 218(c)(8)(B) 
                                of the Social Security Act for any 
                                calendar year commencing on or after 
                                January 1, 2011, with respect to 
                                service performed during such calendar 
                                year;''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to service performed during calendar years 
commencing on or after January 1, 2009.
                                 <all>
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