A bill to amend title II of the Social Security Act and chapter 21 of the Internal Revenue Code of 1954 to provide social security coverage (for both benefit and tax purposes) with respect to wages paid certain nonimmigrant alien residents of the Republic of the Philippines while in Guam.

Repeals provisions of the Internal Revenue Code of 1954, and of Title II (Old-Age Survivors, and Disability Insurance) of the Social Security Act which exclude from the definition of covered employment under the Social Security Act services performed in Guam by a resident of the Philippines while in Guam temporarily as a nonimmigrant alien.