S. 2832

A bill to amend the Social Security act and the Internal Revenue Code of 1986 to exempt certain employment as a member of a local governing board from social security coverage.

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II

108th CONGRESS

2d Session

S. 2832

IN THE SENATE OF THE UNITED STATES

September 23, 2004

Mr. Johnson introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Social Security Act and the Internal Revenue Code of 1986 to exempt certain employment as a member of a local governing board from social security coverage.

1.

Exemption of certain local governing board employment from social security coverage

(a)

Amendment to Social Security Act

Section 210(a)(7)(F) of the Social Security Act is amended by striking or at the end of clause (iv), by adding or at the end of clause (v), and by inserting after clause (v) the following new clause:

(vi)

by any elected or appointed member of the general governing board of any political subdivision of a State if the remuneration paid in a calendar year for such service is not more than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 2005;

.

(b)

Amendment to Internal Reveune Code of 1986

Section 3121(b)(7)(F) of the Internal Revenue Code of 1986 (defining employment) is amended by striking or at the end of clause (iv), by adding or at the end of clause (v), and by inserting after clause (v) the following new clause:

(vi)

by any elected or appointed member of the general governing board of any political subdivision of a State if the remuneration paid in a calendar year for such service is not more than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 2005;

.