840
PUBLIC LAW 9U-248-.1AN. 2, 1968
[81 STAT.
ings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5); or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967. "(3) EFFECTIVE DATE OF EXEMPTION.—An exemption received by an individual pursuant to this subsection shall be effective for the first taxable year for which he has net earnings from selfemployment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5), and for all succeeding taxable years. An exemption received pursuant to this subsection shall be irrevocable." (c) The amendments made by subsections (a) and (b) shall apply only with respect to taxable years ending after 196Y. COVERAGE OF STATE AND LOCAL EMPLOYEES
llviciii^'
08 Stat. 1057.
64 Stat. 515.
68 Stat. 1058.
^^^' 11^- (^) Section 2 1 8 (d)(6)(D) of the Social Security Act is amended by inserting " (i) " after " (D) ", and by adding at the end thereof the following: "(ii) Notwithstanding clause (i), the State may, pursuant to subsection (c)(4)(B) and subject to the conditions of continuation or termination of coverage provided for in subsection (c)(7), modify its agreement under this section to include services performed by all individuals described in clause (i) other than those individuals to whose services the agreement already applies. Such individuals shall be deemed (on and after the effective date of the modification) to be in positions covered by the separate retirement system consisting of the positions of members of the division or part who desire coverage under the insurance system established under this title." (b)(1)(A) Section 218(c)(3) of such Act is amended by striking out subparagraph (A), and by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively. (B) Paragraphs (4) and (7) of section 218(c) of such Act, and paragraph (5)(B) of section 218(d) of such Act, are each amended by striking out "paragraph (3)(C) " wherever it appears and inserting in lieu thereof "paragraph (3)(B) ". (C) Paragraph (4)(C) of section 218(d) of such Act is amended by striking out "subsection (c)(3) (C>" and inserting in lieu thereof "subsection (c)(3)(B) ". (2) Section 218(c)(6) of such Act is amended— (A) by striking out "and" at the end of subparagraph (C); (B) by striking out the period at the end of subparagraph (D) and inserting in Heu thereof ", and"; and (C) by adding at the end thereof the following new subparagraph: " (E) service performed by an individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency." (3) The amendments made by this subsection shall be effective with respect to services performed on or after January 1, 1968. ^Q^ Section 218(c) of such Act is amended by adding at the end thereof the following new paragraph: "(8) Notwithstanding any otner provision of this section, the agreement with any State entered into under this section may at the option of the State be modified on or after January 1, 1968, to exclude service performed by election officials or election workers if the remuneration paid in a calendar quarter for such service is less than $50.
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