H.R. 2618 — Introduced in House

I 113th CONGRESS 1st Session H. R. 2618 IN THE HOUSE OF REPRESENTATIVES July 8, 2013 Mr. Gene Green of Texas introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To allow certain State and local government employees to elect to treat employment as medicare qualified government employment for purposes of entitlement to Medicare coverage. 1. Ability for certain State and local government employees to elect to treat employment as medicare qualified government employment for purposes of entitlement to Medicare coverage Section 210(p) of the Social Security Act (42 U.S.C. 410(p)) is amended— (1) in paragraph (3)(B), by inserting who has not made an election under subject to paragraph (5) and after an individual; and (2) by adding at the end the following new paragraph: (5) (A) The Commissioner of Social Security shall establish procedures under which an eligible individual described in subparagraph (B) may, beginning on or after the date that is 180 days after the date of the enactment of this paragraph, make an irrevocable election to extend the provisions of title XVIII, and sections 226 and 226A, to services performed by such individual as an employee of a State or political subdivision thereof in the same manner as such provisions would be extended to such individual if such State entered into (or modified) an agreement with the Commissioner pursuant to section 218(n). (B) For purposes of subparagraph (A), an eligible individual is an employee— (i) whose services without application of this paragraph would not otherwise be treated as employment as that term applies under section 210(p) by reason of paragraph (3) of such section; and (ii) who is not otherwise covered under the State’s agreement under section 218. . 2. Medicare portion of payroll taxes for State and local government employees who elect to treat employment as medicare qualified government employment (a) In general Paragraph (7) of section 3121(b) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (E), by inserting or at the end of subparagraph (F), and by adding at the end the following new subparagraph: (G) service included under election made under section 210(p)(5) of the Social Security Act; . (b) Effective date The amendments made by this section shall apply to remuneration paid after the date of the enactment of this Act.