Illinois Compiled Statutes 105 ILCS 5/10-20.15a – Federal Social Security or Medicare withholdings
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To the extent that federal law allows such coverage, school districts shall make Social Security or Medicare withholdings, or both, for employees subject to Articles 16 and 17 of the “Illinois Pension Code” only upon the approval of a referendum under Section 21-105 of that Act applicable to such employees.