A bill to amend the Social Security act and the Internal Revenue Code of 1986 to exempt certain employment as a member of a local governing board from social security coverage.

Amends the Internal Revenue Code and the Social Security Act to exempt from social security taxes remuneration paid to any elected or appointed member of the general governing board of any political subdivision of a State if such remuneration is not more than $1,000 and is paid for service performed on or after January 1, 2005.