Page:United States Statutes at Large Volume 100 Part 3.djvu/163

 PUBLIC LAW 99-509—OCT. 21, 1986

100 STAT. 1971

section 3126 as section 3127, and by inserting after section 3125 the following new section:

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"SEC. 3126. RETURN AND PAYMENT BY GOVERNMENTAL EMPLOYER.

Wages.

"If the employer is a State or political subdivision thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages under section 3101 and the amount of the tax imposed by section 3111 may be made by any officer or employee of such State or political subdivision or such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.". (2) The table of sections for subchapter C of chapter 21 of such Code is amended by striking out the last item and inserting in lieu thereof the following: "Sec. 3126. Return and payment by governmental employer. "Sec. 3127. Short title.".

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(b) TREATMENT OF SERVICE UNDER SECTION 218 AGREEMENTS AS EMPLOYMENT PERFORMED BY EMPLOYEES.— (1) SERVICE TREATED AS EMPLOYMENT.—(A) Section 3121(b)(7) of

such Code is amended— (i) by striking out "; or" at the end of subparagraph (C) and inserting in lieu thereof a comma; (ii) by striking out the semicolon at the end of subpara> graph (D) and inserting in lieu thereof ", or "; and (iii) by adding after subparagraph (D) the following new subparagraph: "(E) service included under an agreement entered into pursuant to section 218 of the Social Security Act;". -t (B) Section 1402(b) of such Code is amended by striking out "under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or" in the flush sentence immediately following paragraph (2).

Infra.

(2) INDIVIDUAL PERFORMING SERVICES TREATED AS EMPLOYEE.—

(A) Section 3121(d) of such Code is amended by redesignating paragraph (3) as paragraph (4), and by inserting after paragraph (2) the following new paragraph: "(3) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act; or". (B) Section 3306(i) of such Code is amended by striking out "subparagraphs (B) and (C) of paragraph (3)" and inserting in lieu thereof "paragraph (3) and subparagraphs (B) and (C) of paragraph (4)'.

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CONFORMING AMENDMENTS IN

SOCIAL SECURITY ACT.—(1)

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42 USC 418.

Subsections (e), (h), (i), (j), (q), (r), (s), (t), and (w) of section 218 of the Social Security Act are repealed; and subsections (f), (g), (k), (1), (m), (n), (o), (p), and (u) of such section are redesignated as subsections (e), (f), (g), (h), (i), (j), (k), (1), and (m), respectively. (2)(A) Section 205(c)(l)(D)(i) of such Act is amended by inserting 42 USC 405. "(as in effect prior to December 31, 1986)" after "section 218(e). (B) Section 205(c)(5)(F)(iii) of such Act is amended— (i) by inserting "(as in effect prior to December 31, 1986)" after "section 218"; and > -/: ^(ii) by inserting "(as so in effect)" after "subsection (q) of such ' "" section".

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