Columbia Government), other than as a
medical or dental intern or a medical or
dental resident in training,
‘‘(v) by an election official or election
worker if the remuneration paid in a cal-
endar year for such service is less than
$1,000 with respect to service performed
during 1998, and the adjusted amount de-
termined under section 210(s)(3)(C) of the
Social Security Act for any subsequent
year with respect to service performed dur-
ing such subsequent year, except to the ex-
tent that service by such election official or
election worker is included in employment
under an agreement under section 218 of
the Social Security Act, or
‘‘(vi) by an employee in a position
compensated solely on a fee basis which is
treated pursuant to section 1402(c)(2)(E)
as a trade or business for purposes of in-
clusion of such fees in net earnings from
self-employment.
‘‘(B) DEFINITIONS.—As used in this para-
graph, the terms ‘State’ and ‘political subdivi-
sion’ have the meanings given those terms in
section 218(b) of the Social Security Act.’’.
(3) CONFORMING AMENDMENTS.—
(A) Subsection (j) of such section 3121
(relating to covered transportation service) is
repealed.
(B) Paragraph (2) of section 3121(u) of
such Code (relating to application of hospital
insurance tax to Federal, State, and local em-
ployment) is amended—
(i) in subparagraph (B), by striking
‘‘service is performed’’ in clause (ii) and all
that follows through the end of such sub-
paragraph and inserting ‘‘service is service
described in subsection (t)(3)(A).’’; and
(ii) in subparagraph (C)(i), by insert-
ing ‘‘under subsection (b)(7) as in effect in
December 1996’’ after ‘‘chapter’’.
(c) EFFECTIVE DATE.—Except as otherwise provided
in this section, the amendments made by this section shall
apply with respect to service performed after December
31, 1998.
SEC. 207. INCREASE IN WIDOW’S AND WIDOWER’S INSUR-
ANCE BENEFITS.
(a) 
WIDOW’S
INSURANCE
BENEFITS.—Section
202(e)(2) of the Social Security Act (42 U.S.C. 402(e)(2))
is amended—
(1) in subparagraph (A), by striking ‘‘the pri-
mary insurance amount’’ and inserting ‘‘110 percent
of the primary insurance amount’’;
(2) in subparagraph (D)(i), by inserting ‘‘110
percent of’’ before ‘‘the amount’’; and
(3) in subparagraph (D)(ii), by striking ‘‘82 1/
2 percent’’ and inserting ‘‘901⁄4 percent’’.
(b) WIDOWER’S
INSURANCE
BENEFITS.—Section
202(f)(3) of such Act (42 U.S.C. 402(f)(3)) is amended—
(1) in subparagraph (A), by striking ‘‘the pri-
mary insurance amount’’ and inserting ‘‘110 percent
of the primary insurance amount’’;
(2) in subparagraph (D)(i), by inserting ‘‘110
percent of’’ before ‘‘the amount’’; and
(3) in subparagraph (D)(ii), by striking ‘‘82 1/
2 percent’’ and inserting ‘‘901⁄4 percent’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply with respect to benefits for months
after December 1998.
SEC. 208. STUDY TO DEVELOP RECOMMENDATIONS FOR
PROVIDING FOR ELECTIONS UNDER WHICH
INDIVIDUALS 
MAY 
OPT 
FOR 
EXCLUSION
FROM SOCIAL SECURITY COVERAGE.
(a) IN GENERAL.—As soon as practicable after the
date of the enactment of this Act, the Commissioner of
Social Security shall conduct a thorough and comprehen-
sive study of the most appropriate and feasible means of
providing for elections under which individuals may opt
for exclusion from coverage under the old-age, survivors,
and disability insurance program under part A of title II
of the Social Security Act and chapters 2 and 21 of the
Internal Revenue Code of 1986.
(b) REQUIREMENTS.—In conducting the study pursu-
ant to this section, the Commissioner shall prepare and
make full use, as appropriate, of such econometric models
and actuarial analyses as are necessary to carry out such
study. Such study shall take into account the extent to
which the old-age, survivors, and disability insurance pro-
gram may accommodate such elections and the terms and
conditions for such elections which would most effectively
permit such accommodation. The Commissioner shall con-
duct the study pursuant to this section in consultation
with the Board of Trustees of the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disabil-
ity Insurance Trust Fund and with other appropriate de-
partments and agencies of the Federal Government, and
such other departments and agencies shall provide to the
Commissioner such assistance, on a reimbursable basis, as
may be necessary and appropriate.
(c) REPORT.—Not later than 180 days after the date
of the enactment of this Act, the Commissioner of Social
Security shall submit to the Committee on Ways and
Means of the House of Representatives and the Committee
on Finance of the Senate a written report containing a
recommendation, or alternative recommendations, for pro-
viding for elections described in subsection (a). Such re-
port shall contain a complete description of the models and
analyses used in carrying out the study pursuant to this
section and shall be accompanied by draft legislation
which, if enacted, would carry out the recommendations
contained in the report.
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