coverage of certain employees of the government of guam

coverage of certain employees of the government of guam Sec. 128. (a) Section 210(a)(7) of the Social Security Act is amended by striking out “or” at the end of subparagraph (C), by striking out the semicolon at the end of subparagraph (I)) and inserting in lieu thereof “, or”, and by adding at the end thereof the following new subparagraph: “(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply;”. (b) Section 3121(b)(7) of the Internal Revenue Code of 1954 is amended by striking out “or” at the end of subparagraph (B), by striking out the semicolon at the end of subparagraph (C) and inserting in lieu thereof “, or”, and by adding at the end thereof the following new subparagraph: “(D) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (B) shall apply;”. (c) The amendments made by this section shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act.