inclusion of puerto rico among states permitted to include firemen and policemen; validation of certain past coverage in the state of nebraska

inclusion of puerto rico among states permitted to include firemen and policemen; validation of certain past coverage in the state of nebraska Sec. 119. (a) Section 218(p) of the Social Security Act is amended by inserting “Puerto Rico,” after “Oregon,”. (b) In any case in which— (1) an individual has performed services prior to the enactment of this Act in the employ of a political subdivision of the State of Nebraska in a fireman’s position, and (2) amounts, equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1954 had such services constituted employment for purposes of section 21 of such Code at the time they were performed, were timely paid in good faith to the Secretary of the Treasury, and (3) no refunds of such amounts paid in lieu of taxes have been obtained, the amount of the remuneration for such services with respect to which such amounts have been paid shall be deemed to constitute remuneration for employment as defined in section 209 of the Social Security Act.