Sec. 3108. Coverage of newly hired State and local employees
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Paragraph
(7)of section 210(a) of the Social Security Act (42 U.S.C. 410(a)(7)) is amended to read as follows: Excluded State or local government employment (as defined in subsection (s)); . Section 210 of such Act ( 42 U.S.C. 410 ) is amended by adding at the end the following new subsection: The term excluded State or local government employment means any service performed in the employ of a State, of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, if— such service would be excluded from the term employment for purposes of this title if the preceding provisions of this section as in effect in December 2020 had remained in effect, and
(ii)the requirements of paragraph
(2)are met with respect to such service, or the requirements of paragraph
(3)are met with respect to such service. The requirements of this paragraph are met with respect to service for any employer if— such service is performed by an individual— who was performing substantial and regular service for remuneration for that employer before January 1, 2021, who is a bona fide employee of that employer on December 31, 2020, and whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph, and the employment relationship with that employer has not been terminated after December 31, 2020. For purposes of subparagraph (A), under regulations (consistent with regulations established under section 3121(t)(2)(B) of the Internal Revenue Code of 1986)— all agencies and instrumentalities of a State (as defined in section 218(b)) or of the District of Columbia shall be treated as a single employer, and all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in clause (i). The requirements of this paragraph are met with respect to service if such service is performed— by an individual who is employed by a State or political subdivision thereof to relieve such individual from unemployment, in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia, by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency, by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during 2021, and the adjusted amount determined under subparagraph
(C)for any subsequent year with respect to service performed during such subsequent year, except to the extent that service by such election official or election worker is included in employment under an agreement under section 218, or by an employee in a position compensated solely on a fee basis which is treated pursuant to section 211(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employment. As used in this paragraph, the terms State and political subdivision have the meanings given those terms in section 218(b). For each year after 2021, the Commissioner of Social Security shall adjust the amount referred to in subparagraph (A)(v) at the same time and in the same manner as is provided under section 215(a)(1)(B)(ii) with respect to the amounts referred to in section 215(a)(1)(B)(i), except that— for purposes of this subparagraph, 2018 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II), and such amount as so adjusted, if not a multiple of $100, shall be rounded to the next higher multiple of $100 where such amount is a multiple of $50 and to the nearest multiple of $100 in any other case. The Commissioner of Social Security shall determine and publish in the Federal Register each adjusted amount determined under this subparagraph not later than November 1 preceding the year for which the adjustment is made. . Subsection
(k)of section 210 of such Act ( 42 U.S.C. 410(k) ) (relating to covered transportation service) is repealed. Section 210(p) of such Act ( 42 U.S.C. 410(p) ) is amended— in paragraph (2), by striking service is performed and all that follows and inserting service is service described in subsection (s)(3)(A). ; and in paragraph (3)(A), by inserting under subsection (a)(7) as in effect in December 2020 after section . Section 218(c)(6) of such Act ( 42 U.S.C. 418(c)(6) ) is amended— by striking subparagraph (C); by redesignating subparagraphs
(D)and
(E)as subparagraphs
(C)and (D), respectively; and by striking subparagraph
(F)and inserting the following: service which is included as employment under section 210(a). . Paragraph
(7)of section 3121(b) of the Internal Revenue Code of 1986 (relating to employment) is amended to read as follows: excluded State or local government employment (as defined in subsection (t)); . Section 3121 of such Code is amended by inserting after subsection
(s)the following new subsection: For purposes of this chapter, the term excluded State or local government employment means any service performed in the employ of a State, of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, if— such service would be excluded from the term employment for purposes of this chapter if the provisions of subsection (b)(7) as in effect in December 2020 had remained in effect, and
(ii)the requirements of paragraph
(2)are met with respect to such service, or the requirements of paragraph
(3)are met with respect to such service. The requirements of this paragraph are met with respect to service for any employer if— such service is performed by an individual— who was performing substantial and regular service for remuneration for that employer before January 1, 2021, who is a bona fide employee of that employer on December 31, 2020, and whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph, and the employment relationship with that employer has not been terminated after December 31, 2020. For purposes of subparagraph (A), under regulations— all agencies and instrumentalities of a State (as defined in section 218(b) of the Social Security Act ) or of the District of Columbia shall be treated as a single employer, and all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in clause (i). The requirements of this paragraph are met with respect to service if such service is performed— by an individual who is employed by a State or political subdivision thereof to relieve such individual from unemployment, in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia, by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency, by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during 2021, and the adjusted amount determined under section 210(s)(3)(C) of the Social Security Act for any subsequent year with respect to service performed during such subsequent year, except to the extent that service by such election official or election worker is included in employment under an agreement under section 218 of the Social Security Act , or by an employee in a position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employment. As used in this paragraph, the terms State and political subdivision have the meanings given those terms in section 218(b) of the Social Security Act . . Subsection
(j)of such section 3121 (relating to covered transportation service) is repealed. Paragraph
(2)of section 3121(u) of such Code (relating to application of hospital insurance tax to Federal, State, and local employment) is amended— in subparagraph (B), by striking service is performed in clause
(ii)and all that follows through the end of such subparagraph and inserting service is service described in subsection (t)(3)(A). ; and in subparagraph (C)(i), by inserting under subsection (b)(7) as in effect in December 2020 after chapter . Except as otherwise provided in this section, the amendments made by this section shall apply with respect to service performed after December 31, 2020.
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