Page:United States Statutes at Large Volume 81.djvu/877

 81 STAT. ]

PUBLIC LAW 90-248-JAN. 2, 1968

843

(c) The amendment made by this section shall apply in the case of any State with respect to modifications of such State agreement under section 218 of the Social Security Act made after the date of enactment of this Act. VALIDATION OF COVERAGE ERRONEOUSLY

REPORTED

SEC. 121. Section 218(f) of the Social Security Act is amended by 72^^sfat^*io^4o^' adding at the end thereof the following new paragraph: 42 USC 4 is. "(3) Notwithstanding the provisions of paragraph (2) of this subsecthon, in the case of services performed by individuals as members of any coverage group to which an agreement under this section is made applicable, and with respect to which there were timely paid in good faith to the Secretary of the Treasury 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 chapter 21 of such Code at the time they were performed, and with respect to which refunds were not obtained, such individuals may, if so requested by the State, be deemed to be members of such coverage group on the date designated pursuant to paragraph (2)." COVERAGE OF F E E S OF STATE A N D LOCAL G O V E R N M E N T SELF-EMPLOYMENT INCOME

EMPLOYEES

AS

S E C 122. (a)(1) Section 211(c)(1) of the Social Security Act is amended to read as follows: " (1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Secretary pursuant to section 218;". (2) Section 211(c)(2) of such Act is amended (A) by striking out "and" at the end of subparagraph (C); (B) by striking out the semicolon at the end of subparagraph (D) and inserting in lieu thereof ", and'-; and (C) by adding after such subparagraph the following new subparagraph: " (E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Secretary pursuant to section 218;". (b)(1) Section 1402(c)(1) of the Internal Revenue Code of 1954 is amended to read as follows: "(1) the performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Secretary of Health, Education, and Welfare pursuant to section 218 of the Social Security Act;". (2) Section 1402(c)(2) of such Code is amended (A) by striking out "and" at the end of subparagraph (C); (B) by striking out the semicolon at the end of subparagraph (D) and inserting in lieu thereof ", and"; and (C) by adding after such subparagraph the following new subparagraph:

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^SA Stat. 355.

74 Stat. 545.

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