I

103D CONGRESS

1ST SESSION H. R. 1888

To amend title II of the Social Security Act to exclude from coverage any

service performed by election officials or election workers only on election

days.

IN THE HOUSE OF REPRESENTATIVES

APRIL 28, 1993

Mr. GALLO 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 to exclude

from coverage any service performed by election officials

or election workers only on election days.

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

3 SECTION 1. EXCLUSION OF ELECTION DAY SERVICE FROM

4 MANDATORY COVERAGE.

5 (a) EMPLOYMENT UNDER SOCIAL SECURITY ACT.—

6 Section 210(a)(7)(F)(iv) of the Social Security Act (42

7 U.S.C. 410(a)(7)(F)(iv)) is amended by inserting ‘‘or if

8 all such service performed during the calendar year is per-
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1 formed only on an election day’’ after ‘‘if the remuneration

2 paid in a calendar year for such service is less than $100’’.

3 (b) EMPLOYMENT UNDER FICA.—Section

4 3121(b)(7)(F)(iv) of the Internal Revenue Code of 1986

5 is amended by inserting ‘‘or if all such service performed

6 during the calendar year is performed only on an election

7 day’’ after ‘‘if the remuneration paid in a calendar year

8 for such service is less than $100’’.

9 SEC. 2. MODIFICATION OF STATE AGREEMENTS.

10 (a) IN GENERAL.—The first sentence of section

11 218(c)(8) of the Social Security Act (42 U.S.C. 418(c)(8))

12 is amended by inserting ‘‘or if all such service performed

13 during the calendar year is performed only on an election

14 day’’ after ‘‘if the remuneration paid in a calendar year

15 for such service is less than $100’’.

16 (b) PREVIOUS MODIFICATIONS SUPERCEDED.—Any

17 State which has heretofore modified its agreement entered

18 into under section 218 of the Social Security Act, pursu19 ant to subsection (c)(8) of such section 218 as in effect

20 prior to the enactment of this Act, shall be deemed to have

21 further modified such agreement to reflect the amendment

22 made by subsection (a) (specifying the exclusion set forth

23 in the matter inserted by such amendment), effective with

24 respect to services performed after the date of the enact25 ment of this Act.
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1 SEC. 3. CONFORMING AMENDMENTS RELATING TO MEDI2 CARE QUALIFIED GOVERNMENT EMPLOY3 MENT.

4 (a) EMPLOYMENT UNDER SOCIAL SECURITY ACT.—

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

6 U.S.C. 410(p)(2)(E)) is amended by inserting ‘‘or if all

7 such service performed during the calendar year is per8 formed only on an election day’’ after ‘‘if the remuneration

9 paid in a calendar year for such service is less than $100’’.

10 (b) EMPLOYMENT UNDER FICA.—Section

11 3121(u)(2)(B)(ii)(V) of the Internal Revenue Code of

12 1986 is amended by inserting ‘‘or if all such service per13 formed during the calendar year is performed only on an

14 election day’’ after ‘‘if the remuneration paid in a calendar

15 year for such service is less than $100’’.

16 SEC. 4. EFFECTIVE DATE.

17 The amendments made by this Act shall apply with

18 respect to service performed after the date of the enact19 ment of this Act.

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