SEC. 2. ELECTION OF COVERAGE FOR CERTAIN NON-
COVERED EMPLOYEES. 
(a) IN GENERAL.—Section 210 of the Social Security 
Act (42 U.S.C. 410)) is amended by adding at the end 
the following new subsection: 
‘‘Inclusion of Service Under Elections Made by Certain 
Noncovered Employees 
‘‘(s) Notwithstanding any other provision of this sec-
tion, the term ‘employment’ shall include any service with 
respect to which an election under section 3121(k)(2) of 
the Internal Revenue Code of 1986 applies.’’. 
(b) ELECTION.—Section 3121 of the Internal Rev-
enue Code of 1986 (definitions applicable to tax under 
Federal Insurance Contributions Act) is amended by in-
serting after subsection (j) the following new subsection: 
‘‘(k) OPTIONAL INCLUSION OF COVERAGE OF SERV-
ICE OF CERTAIN NONCOVERED EMPLOYEES.— 
‘‘(1) INCLUSION
OF
SERVICE
AS
EMPLOY-
MENT.—Notwithstanding any other provision of this 
section, the term ‘employment’ shall for purposes of 
this chapter include any service with respect to 
which an election under paragraph (2) applies. 
‘‘(2) ELECTION OF INCLUSION.— 
‘‘(A) IN GENERAL.—Any individual whose 
service for any employer is excluded from ‘em-
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ployment’ under subsection (b) may, at his op-
tion, elect— 
‘‘(i) to have any such service per-
formed by him, during pay periods com-
mencing after 30 days after the date of 
such election, included as ‘employment’, 
‘‘(ii) to be subject to the taxes im-
posed by section 3101 for such taxable 
year with respect to such service, and 
‘‘(iii) to have the employer subject to 
the tax under section 3111 for such tax-
able year with respect to such service. 
‘‘(B) APPLICABILITY
OF
ELECTION.—An 
election made by an individual under this para-
graph— 
‘‘(i) shall apply with respect to all 
service performed by such individual for 
the employer described in subparagraph 
(A) during pay periods described in sub-
paragraph (A)(i) to the extent that such 
service would not constitute ‘employment’ 
for purposes of this chapter but for this 
subsection, and 
‘‘(ii) shall be irrevocable. 
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‘‘(C) REQUIREMENT OF MINIMUM ANNUAL 
REMUNERATION.—An election made by an indi-
vidual under this paragraph shall take effect 
only if such individual has received remunera-
tion in the amount of at least $400 for service 
of the type to which the election applies which 
was performed by such individual for the em-
ployer described in subparagraph (A) during 
the taxable year in which the election is made. 
‘‘(D) MANNER OF ELECTION.— 
‘‘(i) IN GENERAL.—An election by an 
individual under this paragraph may be 
made only in such form and manner as 
shall be prescribed by the Secretary, in 
consultation with the Commissioner of So-
cial Security, including timely written no-
tice of the election provided by the em-
ployee to the employer. 
‘‘(ii) DECLARATION OF MINIMUM AN-
NUAL REMUNERATION.—An election shall 
not be treated as made in accordance with 
clause (i) unless the election includes a 
written declaration by the employee, in 
such form as shall be prescribed by the 
Secretary, that the requirements of sub-
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paragraph (C) have been met in connection 
with the election. 
‘‘(3) REGULATIONS.—The Secretary, in con-
sultation with the Commissioner of Social Security, 
shall prescribe such regulations as may be necessary 
or appropriate to carry out this subsection. Such 
regulations shall— 
‘‘(A) establish procedures to deal with any 
administrative or other problems which may re-
sult from elections made under this subsection; 
‘‘(B) provide for the interchange of infor-
mation between the Secretary and the Commis-
sioner; and 
‘‘(C) include such other provisions, condi-
tions, and requirements as may be necessary or 
appropriate for the administration of this sub-
section and the related provisions of title II of 
the Social Security Act.’’. 
SEC. 3. EFFECTIVE DATE. 
The amendments made by this Act shall apply only 
with respect to service performed in taxable years begin-
ning after 90 days after the date of the enactment of this 
Act. 
Æ 
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