Page:United States Statutes at Large Volume 74.djvu/968

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PUBLIC LAW 86-778-SEPT. 13, 1960

[74 S T A T.

(2) the statutory period for the assessment of any tax for any such year which is attributable to the filing of such certificate shall not expire before the expiration of 3 years from such due date; and 26 USC 6651. ^3^ fQj. purposes of section 6651 of such Code (relating to addition to tax for failure to file tax return), the amount of tax required to be shown on the return shall not include such tax 26 USC 1401. under section 1401, Post. Pi 933. (e) rJ^Y^Q provisions of section 205(c)(5)(F) of the Social Security Act, insofar as they prohibit inclusion in the records of the Secretary of Health, Education, and Welfare of self-employment income for a taxable year when the return or statement including such income is filed after the time limitation following such taxable year, shall not be applicable to earnings which are derived in any taxable year ending before 1960 and which constitute self-employment income solely by reason of the filing of a certificate which is effective under section Ante, pp. 926. 1402(e)(3)(B) or (5) of the Internal Revenue Code of 1954. (f) The amendments made by this section shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to sec26 USC 1402. tion 1402(e) of the Internal Revenue Code of 1954 after the date of the enactment of this Act; except that no monthly benefits under 42 USC 401 et (-j^ile II of the Social Security Act for the month in which this Act seq. is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act. STATE AND LOCAL GOVERNMENTAL EMPLOYEES

Delegation by Governor of Certification Functions 42 USC 418.

gEc. 102. (a)(1) Section 218(d)(3) of the Social Security Act is amended by inserting ", or an official of the State designated by him for the purpose," after "the governor of the State". (2) Section 218(d)(7) of such Act is amended by inserting "(or an official of the State designated by him for the purpose)" after "by the governor", and by inserting "('or the official so designated)" after "if the governor". Employees Transferred From One Retirement System to Another (b)(1) Section 2 1 8 (d)(6)(C) of the Social Security Act is further amended by adding at the end thereof the following new sentence: "If, in the case of a separate retirement system which is deemed to exist by reason of subparagraph (A) and which has been divided into two divisions or parts pursuant to the first sentence of this subparagraph, individuals become members of such system by reason of action taken by a political subdivision after coverage under an agreement under this section has been extended to the division or part thereof composed of positions of individuals who desire such coverage, the positions of such individuals who become members of such retirement system by reason of the action so taken shall be included in the division or part of such system composed of positions of members who do not desire such coverage if (i) such individuals, on the day before becoming such members, were in the division or part of another separate retirement system (deemed to exist by reason of subparagraph (A)) composed of positions of members of such system who do not desire coverage under an agreement under this

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