State Codes and Statutes

Statutes > Nebraska > Chapter68 > 68-603

68-603. Agreement with federal government;state agency; approval of Governor.The state agency, withthe approval of the Governor, is hereby authorized to enter, on behalf ofthe State of Nebraska, into an agreement with the Secretary of Health andHuman Services, consistent with the terms and provisions of sections 68-601to 68-631, for the purpose ofextending the benefits of the federal old age and survivors' insurance systemto employees of the state or any political subdivision thereof with respectto services specified in such agreement which constitute employment. The stateagency, with the approval of the Governor, is further authorized to enter,on behalf of the State of Nebraska, into such modifications and amendmentsto such agreement with the Secretary of Health and Human Services as shallbe consistent with the terms and provisions of sections 68-601 to 68-631 if such modificationor amendment is necessary or desirable to secure the benefits and exemptionsallowable to the State of Nebraska or any political subdivision thereof orto any employee of the State of Nebraska or any political subdivision thereofprovided by the Social Security Act, the Federal Insurance Contributions Act,or the employee tax. Such agreement may contain such provisions relating tocoverage, benefits, contributions, effective date, modification and terminationof the agreement, administration, and other appropriate provisions as thestate agency and Secretary of Health and Human Services shall agree upon,but, except as may be otherwise required by or under the Social Security Actas to the services to be covered, such agreement shall provide in effect that:(1) Benefits will be provided for employees whose services are coveredby the agreement and their dependents and survivors on the same basis as thoughsuch services constituted employment within the meaning of Title II of theSocial Security Act;(2) The state will pay to the Secretary of the Treasury of the UnitedStates, at such time or times as may be prescribed under the Social SecurityAct, contributions with respect to wages equal to the sum of the taxes whichwould be imposed by the Federal Insurance Contributions Act if the servicescovered by the agreement constituted employment within the meaning of theFederal Insurance Contributions Act;(3) Such agreement shall be effective with respect to services in employmentcovered by the agreement performed after a date specified in the agreement,but in no event may it be effective with respect to any such services performedprior to the first day of the calendar year in which such agreement is enteredinto or in which the modification of the agreement making it applicable tosuch services is entered into, except that if a political subdivision madereports and payments for social security coverage of its employees to theInternal Revenue Service under the Federal Insurance Contributions Act inthe mistaken belief that such action provided coverage for the employees,such agreement shall be effective as of the first day of the first calendarquarter for which such reports were erroneously filed;(4) All services which constitute employment and are performed in theemploy of the state by employees of the state shall be covered by the agreement;(5) All services which constitute employment, are performed in the employof a political subdivision of the state, and are covered by a plan which isin conformity with the terms of the agreement and has been approved by thestate agency under sections 68-608 to 68-611 shall be covered by the agreement;(6) As modified, the agreement shall include all services describedin either subdivision (4) or (5) of this section or both of such subdivisionsand performed by individuals to whom section 218(c)(3)(c) of the Social SecurityAct is applicable and shall provide that the service of any such individualshall continue to be covered by the agreement in case he or she thereafterbecomes eligible to be a member of a retirement system; and(7) As modified, the agreement shall include all services describedin either subdivision (4) or (5) of this section or both of such subdivisionsand performed by individuals in positions covered by a retirement system withrespect to which the Governor has issued a certificate to the Secretary ofHealth and Human Services pursuant to subsection (2) of section 68-624. SourceLaws 1951, c. 297, § 3(1), p. 979; Laws 1955, c. 264, § 3, p. 814; Laws 1969, c. 536, § 2, p. 2183; Laws 1979, LB 576, § 1; Laws 1984, LB 933, § 3; Laws 1990, LB 820, § 3; Laws 2000, LB 1216, § 10; Laws 2010, LB684, § 3.Effective Date: July 15, 2010