EXPANSION OF STATE OPTION TO EXCLUDE SERVICE OF ELECTION OFFICIALS OR ELECTION WORKERS FROM COVERAGE.

SEC. 303. EXPANSION OF STATE OPTION TO EXCLUDE SERVICE OF ELECTION OFFICIALS OR ELECTION WORKERS FROM COVERAGE. (a) Limitation on Mandatory Coverage of State Election Officials and Election Workers Without State Retirement System.— (1) Amendment to social security act.— Section 210(a)(7)(F)(iv) of the Social Security Act (42 U.S.C. 410(a)(7)(F)(iv)) (as amended by section 11332(a) of the Omnibus Budget Reconciliation Act of 1990) is amended by striking “$100” and inserting “$1,000 with respect to service performed during any calendar year commencing on or after January108 STAT. 1519 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year”. (2) Amendment to fica.— Section 3121(b)(7)(F)(iv) of the Internal Revenue Code of 1986 (as amended by section 11332(b) of the Omnibus Budget Reconciliation Act of 1990) is amended by striking “$100” and inserting “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year”. (b) Conforming Amendments Relating to Medicare Qualified Government Employment.— (1) Amendment to social security act.— Section 210(p)(2)(E) of the Social Security Act (42 U.S.C. 410(p)(2)(E)) is amended by striking “$100” and inserting “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year”. (2) Amendment to fica.— Section 3121(u)(2)(B)(ii)(V) of the Internal Revenue Code of 1986 is amended by striking “$100” and inserting “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year”. (c) Authority for States to Modify Coverage Agreements With Respect to Election Officials and Election Workers.— Section 218(c)(8) of the Social Security Act (42 U.S.C. 418(c)(8)) is amended— (1) by striking “on or after January 1, 1968,” and inserting “at any time”; (2) by striking “$100” and inserting “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under subparagraph (B) for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year”; and (3) by striking the last sentence and inserting the following new sentence: “Any modification of an agreement pursuant to this paragraph shall be effective with respect to services performed in and after the calendar year in which the modification is mailed or delivered by other means to the Secretary.”. (d) Indexation of Exempt Amount.— Section 218(c)(8) of such Act (as amended by subsection (c)) is further amended— (1) by inserting “(A)” after “(8)”; and (2) by adding at the end the following new subparagraph: 108 STAT. 1520 “(B) For each year after 1999, the Secretary shall adjust the amount referred to in subparagraph (A) at the same time and in the same manner as is provided under section 215(a)(l)(B)(ii) with respect to the amounts referred to in section 215(a)(l)(B)(i), except that— “(i) for purposes of this subparagraph, 1997 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II), and “(ii) such amount as so adjusted, if not a multiple of $100, shall be rounded to the next higher multiple of $100 where such amount is a multiple of $50 and to the nearest multiple of $100 in any other case. The Secretary shall determine and publish in the Federal Register each adjusted amount determined under this subparagraph not later than November 1 preceding the year for which the adjustment is made.”. (e) Effective Date.— The amendments made by subsections (a), (b), and (c) shall apply with respect to service performed on or after January 1, 1995.