Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the termination of State coverage agreements under which State and local employees are covered under the Old Age, Survivors and Disability Insurance program. (Currently, coverage under such an agreement may be terminated if the State gives two years' written notice of such intent, following at least five years of coverage of the State or local group involved.)
Amends the Internal Revenue Code and title II of the Social Security Act to provide that a waiver of exemption from title II coverage by a charitable or religious nonprofit organization for its employees shall be irrevocable. (Currently, a waiver of exemption may be terminated by an organization if the organization gives two years' written notice of such intent, following eight years of coverage of the organization's employees.) Provides that service performed for such an organization established on or after January 1, 1984, shall be considered "employment" for purposes of title II coverage. Requires the Secretary of the Treasury to furnish the Secretary of Health and Human Services, upon request, with information relating to: (1) notices of termination of waivers of exemption filed with the Secretary of the Treasury; and (2) dissolution of organizations which have filed waivers of exemption.
Provides that this Act shall cease to be effective January 1, 1990, and the provisions of the Social Security Act and the Internal Revenue Code amended by this Act shall read as if this Act had not been enacted. Requires the Secretary of Health and Human Services to submit to Congress by January 1, 1989, recommendations as to whether the amendments made by this Act should continue beyond their termination date.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to Subcommittee on Social Security.
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