Page:United States Statutes at Large Volume 74.djvu/974

 934 42 USC 4-18,

Ante, p. 930.

Ante, p. 933.

Ante, p. 932.

PUBLIC LAW 8 6 - 7 7 8 - S E P T. 13, 1960

[74

ST A T.

"(ii) wage reports filed by a State pursuant to an agreement under section 218 or regulations of the Secretary thereunder; or ' "(iii) assessments of amounts due under an agreement pursuant to section 218, if such assessments are made within the period specified in subsection (q) of such section, or allowances of credits or refunds of overpayments by a State under an agreement pursuant to such section; except that no amount of self-employment income of an individual for any taxable year (if such return or statement was filed after the expiration of the time limitation following the taxable year) shall be included in the Secretary's records pursuant to this subparagraph;". (3)(A) The amendments made by paragraphs (1) and (2) shall become effective on the first day of the second calendar year following the year in which this Act is enacted. (B) In any case in which the Secretary of Health, Education, and Welfare has notified a State prior to the beginning of such second calendar year that there is an amount due by such State, that such State's claim for a credit or refund of an overpayment is disallowed, or that such State has been allowed a credit or refund of an overpayment, under an agreement pursuant to section 218 of the Social Security Act, then the Secretary shall be deemed to have made an assessment of such amount due as provided in section 218(q) of such Act or notified the State of such allowance or disallowance, as the case may be, on the first day of such second calendar year. I n such a case the 90-day limitation in section 218(s) of such Act shall not be applicable with respect to the assessment so deemed to have been made or the notification of allowance or disallowance so deemed to have been given the State. However, the preceding sentences of this subparagraph shall not apply if the Secretary makes an assessment of such amount due or notifies the State of such allowance or disallowance on or after the first day of the second calendar year following the year in which this Act is enacted and within the period specified in section 218 (q) of the Social Security Act or the period specified in section 218 (r) of such Act, as the case may be. Municipal and County Hospitals (g) Section 218(d)(6)(B) of the Social Security Act is amended by adding at the end thereof the following new sentence: "If a retirement system covers positions of employees of a hospital which is an integral part of a political subdivision, then, for purposes of the preceding paragraphs there shall, if the State so desires, be deemed to be a separate retirement system for the employees of such hospital." Validation of Coverage for Certain Mississippi Teachers (h) For purposes of the agreement under section 218 of the Social Security Act entered into by the State of Mississippi, services of teachers in such State performed after February 28, 1951, and prior to October 1, 1959, shall be deemed to have been performed by such teachers as employees of the State. The term "teacher" as used in the preceding sentence means— (1) any individual who is licensed to serve in the capacity of teacher, librarian, registrar, supervisorj principal, or superintendent and who is principally engaged m the public elementary or secondary school system of the State in any one or more of such capacities;

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