Page:United States Statutes at Large Volume 102 Part 4.djvu/821

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3791

(A) by striking "whether an individual has performed such service, the periods of such service," in the first sentence; (B) by striking "which constitute wages under the provisions of section 209" in the first sentence; (C) by striking "wages were" in the first sentence and inserting "remuneration was"; and (D) by adding at the end the following new sentence: "Nothing in this paragraph shall be construed to affect the Secretary's authority to determine under sections 209 and 210 whether any such service constitutes employment, the periods of such employment, and whether remuneration peiid for any such service constitutes wages.". (2) AMENDMENTS TO FICA.—Section 3122 of the Internal Revenue Code of 1986 (relating to Federal service) is amended— (A) by striking "the determination whether an individual has performed service which constitutes employment as defined in section 3121(b)," in the first sentence; (B) by striking "which constitutes wages as defined in section 3121(a)" in the first sentence; and (C) by inserting after the first sentence the following new sentence: "Nothing in this paragraph shall be construed to affect the Secretary's authority to determine under subsections (a) and (b) of section 3121 whether any such service constitutes employment, the periods of such employment, and whether remuneration paid for any such service constitutes wages.". (3) EFFECTIVE DATE.—The amendments made by paragraphs 26 USC 3122 (1) and (2) shall apply to determinations relating to service "°*®commenced in any position on or after the date of the enactment of this Act. (b) CLARIFICATION OF TREATMENT OF SERVICE COVERED UNDER THE FOREIGN SERVICE PENSION SYSTEM.— (1) AMENDMENT TO THE SOCIAL SECURITY ACT.—Subparagraph

(H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)(H)) is amended to read as follows: "(H) service performed by an individual— "(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, United States Code, or "(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980, to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act;". (2) AMENDMENT TO FICA.—Subparagraph (H) of section 3121(b)(5) of the Internal Revenue Code of 1986 (relating to employment) is amended to read as follows: "(H) service performed by an individual— "(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986 or section 307 of the Central Intelligence Agency Retirement Act

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