102 STAT. 3792

PUBLIC LAW 100-647—NOV. 10, 1988

26 USC 3121
note.

26 USC 3121
note.

42 USC 405.

42 USC 411.

26 USC 3121.

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 regulations issued under section
860 of the Foreign 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 BATE.—The amendments made by this subsec-
tion 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 SECURITY COVERAGE OF FEDERAL
SERVICE AFTER ANY INITIAL COVERAGE OF SUCH SERVICE.—

(1) AMENDMENT TO THE SOCIAL SECURITY ACT.—Paragraph (5)
of section 210(a) of the Social Security Act (42 U.S.C. 410(aX5)) is
amended, in the matter following subparagraph (BXii), by
inserting after "with respect to" the following: "any such serv-
ice performed on or after any date on which such individual
performs".

(2) ABIENDMENT 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 (BXii), by
inserting after "with respect to" the following: "any such serv-
ice performed on or after any date on which such individual
performs".

(3) EFFECTIVE DATE.—The amendments made by this subsec-
tion 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(aX5) of the Social Security Act (42
U.S.C. 410(aX5)) on or after the date of the enactment of this
Act.

SEC. 8016. TECHNICAL COERECTIONS IN OASDIPKO VISIONS.

(a) TECHNICAL CpsaECWONS.—(1) Section 205(cX2XCXiii) of the
Social Security Act is amended by striking "the Social Security Act"
and inserting "this Act".

(2) Section 211(aX7) of such Act (as amended by section 9023Q>XD
of Public Law 100-203) is amended by inserting "of the Internal
Revenue Code of 1986" before the semicolon at the end.

(3XA) Subsection (d) of section 3121 of the Internal Revenue Code
of 1986 (as amended by section 9002(bX2) of Public Law 99-509) is
amended—

it (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(bX2)
of Public Law 99-509) is amended by striking "paragraph (3) and
subparagraphs (B) and (Q of paragraph (4)" and inserting "para-
graph (4) and subparagraphs (B) and (C) of paragraph (3)".
(4) Section 13303(cX2) of Public Law 99-272 is amended—
(A) by striking "312(b)" and inserting "3121(b)";