844
y/stat^aV^' 42 USC 418.
PUBLIC LAW 90-248-JAN. 2, 1968
[81 STAT.
" (E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Secretary of Health, Education, and Welfare pursuant to section 218 of the Social Security Act;". (c)(1) The amendments made by subsections (a) and (b) of this section shall apply with respect to fees received after 1967. (2) Notwithstanding the provisions of subsections (a) and (b) of this section, any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter, if on or before the due date of his income tax return for 1968 (including any extensions thereof) he files with the Secretary of the Treasury or his delegate, in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe, a certificate of election of exemption from such amendments. (^) Section 218 of the Social Security Act is further amended by adding the following new subsection: "Positions Compensated Solely on a Fee Basis " (u)(l) Notwithstanding any other provision in this section, an agreement entered into under this section may be made applicable to service performed after 1967 in any class or classes of positions compensated solely on a fee basis to which such agreement did not apply Erior to 1968 only if the State specifically requests that its agreement e made applicable to such service in such class or classes of positions. " (2) Notwithstanding any other provision in this section, an agreement entered into under this section may be modified, at the option of the State, at any time after 1967, so as to exclude services performed in any class or classes of positions compensation for which is solely on a fee basis. "(3) Any modification made under this subsection shall be effective with respect to services performed after the last day of the calendar year in which the modific^ition is agreed to by the Secretary and the State. "(4) If any class or classes of positions have been excluded from coverage under the State agreement by a modification agreed to under this subsection, the Secretary arid the State may not thereafter modify such agreement so as to again make the agreement applicable with respect to such class or classes of positions." F A M I L Y EMPLOYMENT I N A PRIVATE H O M E
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^^^- 1^^- (^) Section 210(a)(3)(B) of the Social Security Act is amended by inserting after the semicolon the following: "except that the provisions of this subparagraph shall not be applicable to such domestic service if— "(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and " (ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and "(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical
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