Page:United States Statutes at Large Volume 104 Part 2.djvu/877

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PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-469 SEC. 11332. COVERAGE OF CERTAIN STATE AND LOCAL EMPLOYEES UNDER SOCIAL SECURITY. (a) EMPLOYMENT UNDER OASDL—Paragraph (7) of section 210(a) of the Social Security Act (42 U.S.C. 410(a)(7)) is amended— (1) by striking "or" at the end of subparagraph (D); (2) by striking the semicolon at the end of subparagraph (E) and inserting ", or"; and (3) by adding at the end the following new subparagraph: "(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed— "(i) by an individual who is employed to relieve such individual from unemployment; "(ii) in a hospital, home, or other institution by a patient or inmate thereof; "(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; "(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $100; or "(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 211(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self employment; for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term 'retirement system' has the meaning given such term by section 218(b)(4);". (b) EMPLOYMENT UNDER FICA.— Paragraph (7) of section 3121(b) of the Internal Revenue (Dode of 1986 is amended— (1) by striking "or" at the end of subparagraph (D); (2) by striking the semicolon at the end of subparagraph (E) and inserting ", or"; and (3) by adding at the end the following new subparagraph: "(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed— "(i) by an individual who is employed to relieve such individual from unemployment; "(ii) in a hospital, home, or other institution by a patient or inmate thereof; "(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;