A bill to amend title II of the Social Security Act and chapter 21 of the Internal Revenue Code of 1954 to make it clear that service performed by a United States citizen outside the United States on a vessel owned by a foreign subsidiary of a domestic corporation constitutes covered employment for social security purposes if such service is performed under a coverage agreement entered into with such corporation as authorized by section 3121(1) of such Code, and that FICA contributions may be withheld from the remuneration paid for such services.