Page:United States Statutes at Large Volume 81.djvu/876

 842

PUBLIC LAW 90-248-JAN. 2, 1968

[81 STAT.

successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and " (B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and " (C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (c) The amendments made by this section shall apply only with respect to taxable years ending on or after December 31, 1967. I N C L U S I O N OF PUERTO RICO A M O N G STATES PERMITTED TO I N C L U D E F I R E M E N A N D P O L I C E M E N; VALIDATION OF CERTAIN P A S T COVERAGE I N THE STATE OF NEBRASKA 70 Stat. 8 26. 42 USC 418.

396^ ^*^*' ^^^'

42 USC 409.

SEC. 119. (a) Section 218(p) of the Social Security Act is amended by inserting "Puerto Rico," after "Oregon,", (b) I n any case in which— (1) an individual has performed services prior to the enactment of this Act in the employ of a political subdivision of the State of Nebraska in a fireman's position, and (2) amounts, equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1954 had such services constituted employment for purposes of section 21 of such Code at the time they Avere performed, were timely paid in good faith to the Secretary of the Treasury, and" (3) no refunds of such amounts paid in lieu of taxes have been obtained, the amount of the remuneration for such services with respect to which such amounts have been paid shall be deemed to constitute remuneration for employment as defined in section 209 of the Social Security Act. COVERAGE o r

FIREMEN'S

P O S I T I O N S P U R S U A N T TO A STATE

AGREEMENT

SEC. 120. (a) Section 218(p) of the Social Security Act is amended by(1) inserting " (1) " after " (p) "; and (2) adding the following paragraph: "(2) A State, not otherwise listed by name in paragraph (1), shall be deemed to be a State listed in such paragraph for the purpose of extending coverage under this title to service in firemen's positions covered by a retirement system, if the governor of the State, or an official of the State designated by him for the purpose, certifies to the Secretary of Health, Education, and Welfare that the overall benefit protection of the employees in such positions would be improved by reason of the extension of such coverage to such employees. Notwithstanding the provisions of the second sentence of such paragraph (1), such firemen's positions shall be deemed a separate retirement system and no other positions shall be included in such system." (b) Nothing in the amendments made by subsection (a) shall authorize the extension of the insurance system establshed by title 42 USC 401j i of the Social Security Act under the provisions of section 218(d) 428; An^e, p. 833. ^^^ ^^^ ^^ ^^^^j^ ^^^^ ^^ service in any fireman's position.

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