Page:United States Statutes at Large Volume 100 Part 1.djvu/354

 100 STAT. 318 26 USC 3101, 311126 USC 3121. 42 USC 426, 426-1.

26 USC 3125, 6205,6413.

26 USC 3121

note.

PUBLIC LAW 99-272—APR. 7, 1986

to amounts equivalent to the sum of the taxes which would be imposed by sections 3101(b) and 3111(b) of the Internal Revenue Code of 1954 if such services for which wages were paid to such employees constituted 'employment' as defined in section 3121 of such Code. "(4) For purposes of sections 226 and 226A of this Act, services covered under an agreement pursuant to this subsection shall be treated as 'medicare qualified government employment'. "(5) Except as otherwise provided in this subsection, the provisions of this section shall apply with respect to services covered under the agreement pursuant to this subsection. "(w) Notwithstanding sections 3125(a), 6205(a)(5), 6413(a)(5), and 6413(c)(2)(G) of the Internal Revenue Code of 1954, any State shall make payments of the taxes imposed with respect to services of employees of such State and of a political subdivision thereof under sections 3101(b) and 3111(b) of such Code, and reports of such services, under the same procedures as apply to payments and reports under subsection (e) of this section, but only if any employees of such State or of such political subdivision thereof respectively are covered under an agreement pursuant to this section.". (d) EFFECTIVE DATES.— (1) HOSPITAL INSURANCE TAXES.—The amendments made by

sulDsection (a) shall apply to services performed after March 31, 1986. 42 USC 410 n^te.

(2) MEDICARE COVERAGE.—

(A) IN GENERAL.—The amendments made by subsection (b) shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection shall apply to services performed (for medicare qualified government employment) after that date. (B) 'TREATMENT OF CERTAIN DISABILITIES.—For purposes of

42 USC 1395c.

42 USC 418 note.

26 USC 1303.

establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986. (3) OPTIONAL COVERAGE OF CURRENT EMPLOYEES.—The amendment made by subsection (c) shall apply to services performed after March 31, 1986. SEC. 13206. FULL-TIME STUDENTS NOT ELIGIBLE FOR INCOME AVERAGING. (a) IN GENERAL.—Subsection (d) of section 1303 (defining eligible individuals for income averaging) is amended to read as follows: "(d) ELIGIBLE INDIVIDUALS NOT TO INCLUDE FULL-TIME DENTS.—

STU-

"(1) IN GENERAL.—For purposes of this part, an individual shall not be an eligible individual for the computation year if, at any time during any base period year, such individual was a student. "(2) EXCEPTION FOR MARRIED STUDENTS PROVIDING 25 PERCENT

OR LESS OF JOINT INCOME.—Paragraph (1) shall not apply to any

individual for any computation year if— "(A) the individual makes a joint return for the computation year, and "(B) not more than 25 percent of the aggregate adjusted gross income of such individual and the spouse of such

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