coverage of temporary employees of the district of columbia

coverage of temporary employees of the district of columbia Sec. 317. (a) Section 210(a)(7) of the Social Security Act is amended— (1) by striking out “or” at the end of subparagraph (B), (2) by striking out the semicolon at the end of subparagraph (C)(ii) and inserting in lieu thereof “, or”, and (3) by adding after subparagraph (C) the following new subparagraph: “(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States; except that the provisions of this subparagraph shall not be applicable to service performed— “(i) in a hospital or penal institution by a patient or inmate thereof; “(ii) by any individual as an employee included under section 2 of the Act of August 4, 1947 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government; 5 U.S.C. 1052), other than as a medical or dental intern or as a medical or dental resident in training; “(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or “(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis;”. (b) Section 3121(b)(7) of the Internal Revenue Code of 1954 (relating to certain services not included in definition of employment) is amended— (1) by striking out “or” at the end of subparagraph (A), (2) by striking out the semicolon at the end of subparagraph (B) and inserting in lieu thereof “, or”, and (3) by adding after subparagraph (B) the following new subparagraph: 79 Stat. 389 “(C) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States; except that the provisions of this subparagraph shall not be applicable to service performed— “(i) in a hospital or penal institution by a patient or inmate thereof; “(ii) by any individual as an employee included under section 2 of the Act of August 4, 1947 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government; 5 U.S.C. 1052), other than as a medical or dental intern or as a medical or dental resident in training; “(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency; or “(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis;”. (c) (1) Section 3125 of such Code (relating to returns in the case of governmental employees in Guam and American Samoa) is amended by adding at the end thereof the following new subsection: “(c) District of Columbia.— In the case of the taxes imposed by this chapter with respect to service performed in the employ of the District of Columbia or in the employ of any instrumentality which is wholly owned thereby, the return and payment of the taxes may be made by the Commissioners of the District of Columbia or by such agents as they may designate. The person making such return may, for convenience of administration, make payments of the tax imposed by section 3111 with respect to such service without regard to the $6,600 limitation in section 3121(a)(1).” (2) The heading of such section 3125 is amended by striking out “AND AMERICAN SAMOA” and inserting in lieu thereof “, AMERICAN SAMOA AND THE DISTRICT OF COLUMBIA” (3) The table of sections for subchapter C of chapter 21 of such Code (relating to general provisions for Federal Insurance Contributions Act) is amended by striking out “Sec. 3125. Returns in the ease of governmental employees in Guam and American Samoa.” and inserting in lieu thereof “Sec. 3125. Returns in the case of governmental employees in Guam, American Samoa, and the District of Columbia.” (d) Section 6205(a) of such Code (relating to adjustment of tax) is amended by adding at the end thereof the following new paragraph: “(4) District of columbia as employer.— For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125 shall be deemed a separate employer.” (e) Section 6413(a) of such Code (relating to adjustment of certain employment taxes) is amended by adding at the end thereof the following paragraph: “(4) District of columbia as employer.— For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality 79 Stat. 390which is wholly owned thereby, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125 shall be deemed a separate employer.” (f) (1) Section 6413(c)(2) of such Code (relating to applicability of special refunds to certain employment taxes) is amended by adding at the end thereof the following new subparagraph: “(F) Governmental employees in the district of Columbia.— In the case of remuneration received from the District of Columbia or any instrumentality wholly owned thereby, during any calendar year, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125(c) shall, for purposes of this subsection, be deemed a separate employer.” (2) The heading of such section 6413(c)(2) is amended by striking out “and american samoa” and inserting in. lieu thereof “, american samoa, and the district of columbia”. (g) The amendments made by this section shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act extended to the officers and employees coming under the provisions of such amendments.