SEC. 2. ELECTION BY ACTIVE QUALIFIED PUBLIC SAFETY 
EMPLOYEES TO BE COVERED UNDER THE 
HOSPITAL INSURANCE TAX; PAYMENT FOR 
RETROACTIVE QUARTERS OF COVERAGE. 
(a) ELECTION OF HI TAX COVERAGE.—Paragraph 
(2) of section 3121(u) of the Internal Revenue Code of 
1986 (relating to application of hospital insurance tax to 
Federal, State, and local employment) is amended by add-
ing at the end the following new subparagraph: 
‘‘(E) ELECTION OF COVERAGE BY PUBLIC 
SAFETY
EMPLOYEES.—At the election of a 
qualified public safety employee (as defined in 
section 72(t)(10)(B)), subparagraph (C) shall 
not apply to services performed (after the effec-
tive date of such election) for an employer by 
such employee if such services would not (but 
for an election under this clause) be treated as 
employment by reason of subparagraph (C). An 
election under this subparagraph, once made, 
shall be irrevocable.’’. 
(b) PAYMENT OF EMPLOYEE SHARE OF TAXES TO 
GET CREDIT
FOR PREVIOUS UNCOVERED COVERAGE 
QUARTERS.— 
(1) IN GENERAL.—A qualified public safety em-
ployee who makes the election under 3121(u)(2)(E) 
of the Internal Revenue Code of 1986, as added by 
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subsection (a), may further elect to make a payment 
(in the amount described in paragraph (3)) for serv-
ices performed as such an employee over a contin-
uous period (specified by such employee) imme-
diately preceding the effective date of such election. 
An election under this paragraph, once made, shall 
be irrevocable. 
(2) EVIDENCE OF EMPLOYMENT.—An election 
under paragraph (1) shall not be valid until the 
qualified public safety employee submits such evi-
dence of services performed as the Secretary of the 
Treasury (in consultation with the Commissioner of 
Social Security) may require. 
(3) PAYMENT.— 
(A) AMOUNT OF PAYMENT.—The amount 
of a payment under paragraph (1) for services 
described in paragraph (1) is the amount equal 
to the tax which would (but for section 
3121(u)(2)(C)) of the Internal Revenue Code of 
1986) have been imposed by section 3101(b) of 
such Code on wages received for such services. 
(B) DEPOSIT IN TREASURY AND TRANSFER 
TO TRUST FUND.—Any payment received under 
paragraph (1) shall be deposited in the Treas-
ury of the United States as miscellaneous re-
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ceipts, and an amount equal to such payment is 
hereby appropriated to the Federal Hospital In-
surance Trust Fund out of any moneys in the 
Treasury not otherwise appropriated. 
(4) PAYMENTS TAKEN INTO ACCOUNT IN DE-
TERMINING QUARTERS OF COVERAGE FOR MEDICARE 
ELIGIBILITY.—Services for which payment is made 
under paragraph (1) shall be taken into account in 
applying 
sections 
226(a)(2)(C)(i), 
226(b)(2)(C)(ii)(I), and 226A(a)(1)(B)(iii) of the 
Social Security Act (42 U.S.C. 426(a)(2)(C)(i), 
426(b)(2)(C)(ii)(I), 426–1(a)(1)(B)(iii)) as if such 
services constituted medicare qualified government 
employment (as defined in section 210(p) of such 
Act). 
(5) DEFINITIONS.—For purposes of this sub-
section, the term ‘‘qualified public safety employee’’ 
has the meaning given such term in section 
72(t)(10)(B) of the Internal Revenue Code of 1986. 
Æ 
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