A bill to amend title II of the Social Security Act and the Internal Revenue Code of 1954 to provide that any individual who has attained age 65 may elect to treat services performed by him as noncovered (and exempt from tax) for social security purposes.

Provides, under title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act and the Internal Revenue Code, that any individual who has attained age sixty-five may elect to treat services performed by him as noncovered (and exempt from tax) for social security purposes. (Amends 42 U.S.C. 410; and 26 U.S.C. 1402, 3121, 6413)