I 
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 mem-
ber of a local governing board, commission, or committee 
from Social Security tax coverage. 
Be it enacted by the Senate and House of Representa-
tives 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’’. 
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SEC. 2. EXEMPTION OF CERTAIN LOCAL GOVERNING 
BOARD EMPLOYMENT FROM SOCIAL SECU-
RITY TAX COVERAGE. 
(a) AMENDMENTS TO SOCIAL SECURITY ACT.—Sec-
tion 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, com-
mission, or committee of any political sub-
division of a State if the remuneration paid 
in a calendar year for such service is not 
more than— 
‘‘(I) $1,300, with respect to serv-
ice performed during any calendar 
year commencing on or after January 
1, 2009; and 
‘‘(II) the adjusted amount deter-
mined under section 218(c)(8)(B) for 
any calendar year commencing on or 
after January 1, 2011, with respect to 
service performed during such cal-
endar year;’’. 
(b) AMENDMENTS TO INTERNAL REVENUE CODE OF 
1986.—Section 3121(b)(7)(F) of the Internal Revenue 
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Code of 1986 (defining employment) is amended by strik-
ing ‘‘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, com-
mission, or committee of any political sub-
division of a State if the remuneration paid 
in a calendar year for such service is not 
more than— 
‘‘(I) $1,300 with respect to serv-
ice performed during any calendar 
year commencing on or after January 
1, 2009, and 
‘‘(II) the adjusted amount deter-
mined under section 218(c)(8)(B) of 
the Social Security Act for any cal-
endar year commencing on or after 
January 1, 2011, with respect to serv-
ice performed during such calendar 
year;’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to service performed 
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during calendar years commencing on or after January 
1, 2009. 
Æ 
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