COVERAGE OF CERTAIN STATE AND LOCAL EMPLOYEES UNDER SOCIAL SECURITY.

SEC. 11332. COVERAGE OF CERTAIN STATE AND LOCAL EMPLOYEES UNDER SOCIAL SECURITY. (a) Employment under OASDI.— 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, earth-quake, 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 PICA.— Paragraph (7) of section 3121(b) of the Internal Revenue Code 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, earth-quake, flood, or other similar emergency; 104 STAT. 1388–470 “(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 1402(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, the term ‘retirement system’ has the meaning given such term by section 218(b)(4) of the Social Security Act;”. (c) Mandatory Exclusion of Certain Employees from State Agreements.— Section 218(c)(6) of the Social Security Act (42 U.S.C. 418(c)(6)) is amended— (1) by striking “and” at the end of subparagraph (D); (2) by striking the period at the end of subparagraph (E) and inserting in lieu thereof “, and”; and (3) by adding at the end the following new subparagraph: “(F) service described in section 210(a)(7)(F) which is included as ‘employment’ under section 210(a).”. (d) Effective Date.— The amendments made by this section shall apply with respect to service performed after July I, 1991.