Page:United States Statutes at Large Volume 102 Part 4.djvu/822

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PUBLIC LAW 100-000—MMMM. DD, 1988

102 STAT. 3792

26 USC 3121 note.

PUBLIC LAW 100-647—NOV. 10, 1988 of 1964 for Certain Employees, to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, United States Code, or "(ii) on or after the effective date of an election by such individual, under r^ulations issued under section 860 of the For e i ^ Service Act of 1980, to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act;". (3) EFFECTIVE DATE.—The amendments made by this subsection shall apply as if such amendments had been included or reflected in section 304 of the Federal Employees' Retirement System Act of 1986 (100 Stat. 606) at the time of its enactment,

(c) CONTINUATION OF SOCIAL SECUMTY COVERAGE OF FEDERAL SERVICE AFTER A N T INITIAL COVERAGE OF SUCH SERVICE.— (1) AMENDBIENT TO THE SOCIAL SECURITY ACT.—Paragraph (5)

26 USC 3121 ^°^^-

of section 210(a) of the Social Security Act (42 U.S.C. 410(a)(5)) is amended, in the matter following subparagraph (B)(ii), by inserting after "with respect to" the following: "any such service performed on or after any date on which such individual performs". (2) AMENDMENT TO FICA.—Paragraph (5) of section 3121(b) of the Internal Revenue Code of 1986 (relating to employment) is amended, in the matter following subparagraph (B)(ii), by inserting after "with respect to" the following: "any such service performed on or after any date on which such individual performs". (3) EIFFECTTVE DATE.—The amendments made by this subsecHon shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 41(KaX5)) on or after the date of the enactment of this Act. SEC. 8016. TECHNICAL CORRECTIONS IN OASDI PROVISIONS.

(a) TECHNICAL CORRECTIONS.—(1) Section 205(c)(2)(C)(iii) of the

42 USC 405. 42 USC 411.

26 USC 3121.

Social Security Act is amended by striking "the Social Security Act" and inserting "this Act". (2) Section 211(a)(7) of such Act (as amended by section 9023a>Xl) of Public Law 100-203) is amended by inserting "of the Internal Revenue Oxle of 1986" before the semicolon at the end. (3)(A) Subsection (d) of section 3121 of the Internal Revenue Oxle of 1986 (as amended by section 9002(b)(2) of Public Law 99-509) is amended— (i) by redesignating paragraph (3) as paragraph (4), by striking "; or" at the end of such paragraph and inserting a period, and by moving such paragraph (as so redesignated and amended) to the end of the subsection; and (ii) by redesignating paragraph (4) as paragraph (3), and by striking the period at the end and inserting "; or". (B) Section 3306(i) of such Code (as amended by section 9002(b)(2) of Public Law 99-509) is amended by striking "paragraph (3) and subparagraphs (B) and (Q of paragraph (4)" and inserting "paragraph (4) and subparagraphs (B) and (C) of paragraph (3)". (4) Section 13303(c)(2) of Public Law 99-272 is amended— (A) by striking "312(b)" and inserting "3121(b)";