A bill to repeal the recently enacted provisions providing for coverage of employees of nonprofit organizations under Title II of the Social Security Act and to provide, in lieu thereof, for coverage under such title of only newly-hired employees of such organizations.
Social Security Nonprofit Organization Act of 1983 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to exclude from "employment" for purposes of the Old Age, Survivors and Disability Insurance program service performed by individuals who have been continuously employed by nonprofit organizations since December 31, 1983. (Under current law, mandatory coverage under the Old Age, Survivors and Disability Insurance program is extended to all employees of nonprofit organizations for service performed after December 31, 1983.)
Revises the method of payment of the old age, survivors and disability insurance taxes and hospital insurance taxes on employees and employers for retroactive coverage of nonprofit organizations.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to Subcommittee on Social Security.
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