Page:United States Statutes at Large Volume 101 Part 2.djvu/1080

 101 STAT. 1330-286

PUBLIC LAW 100-203—DEC. 22, 1987

Subtitle A—OASDI Provisions PART 1—COVERAGE AND BENEFITS

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SEC. 9001. COVERAGE OF INACTIVE DUTY MILITARY TRAINING. (a) SOCIAL SECURITY ACT AMENDMENTS.—(1) Paragraph (1) of sec-

42 USC 410.

42 USC 409.

26 USC 3121.

42 USC 429. 26 USC 3121 "°*®-

tion 210(1) of the Social Security Act is amended to read as follows: "(1)(1) Except as provided in paragraph (4), the term 'employment' shall, notwithstanding the provisions of subsection (a) of this section, include— "(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and "(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.". (2) The second indented paragraph following subsection (s) in section 209 of such Act (relating to service in the uniformed services) is amended by striking "only his basic pay" and all that follows and inserting "only (1) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such section 210(1)(1) applies, or (2) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such section 210(1)(1) applies.". (b) FICA AMENDMENTS.—(1) Paragraph (1) of section 3121(m) of the Internal Revenue Code of 1986 (relating to inclusion of service in the uniformed services) is amended to read as follows: "(1) INCLUSION OF SERVICE.—The term 'employment' shall, notwithstanding the provisions of subsection (b) of this section, include— "(A) service performed by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave r<I without pay, and "(B) service performed by an individual as a member of a uniformed service on inactive duty training.". (2) Paragraph (2) of section 3121(i) of such Code (relating to computation of wages for individuals performing service in the uniformed services) is amended by striking "only his basic pay" and all that follows and inserting "only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(l) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(l) applies.". (c) CONFORMING AMENDMENT. — S e c t i o n 229(a) of the Social Security Act is amended by striking "section 210(1)" and inserting "210(1)(1)(A)". (d) EFFECTIVE D A T E. — The amendments m a d e by this section shall apply with respect to remuneration paid after December 31, 1987.

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