(a) The state agency, with the approval of the governor, is hereby authorized to enter on behalf of the state into an agreement with the commissioner of social security, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old-age and survivors insurance system to employees of the state or any political subdivision thereof with respect to services specified in such act which constitute “employment” as defined in § 8-38-101.
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Terms Used In Tennessee Code 8-38-103

  • Agreement: means the federal-state agreement between the federal agency and the state of Tennessee entered into on August 16, 1951, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act (42 U. See Tennessee Code 8-38-101
  • Commissioner: means any person in office as a member of the public service commission, as prescribed by title 65, chapter 1, prior to June 30, 1996. See Tennessee Code 8-34-101
  • Commissioner of social security: includes any individual to whom the commissioner of social security has delegated any of the commissioner's functions under the Social Security Act (42 U. See Tennessee Code 8-38-101
  • Employer: means the state, a political subdivision, or a local instrumentality of either. See Tennessee Code 8-38-101
  • Employment: means any service performed by an employee in the employ of the state, or any political subdivision thereof, for such employer, except:
    (A) Service which, in the absence of an agreement entered into under this chapter, would constitute "employment" as defined in the Social Security Act. See Tennessee Code 8-38-101
  • Federal Insurance Contributions Act: means chapter 21 of the federal Internal Revenue Code of 1954 (26 U. See Tennessee Code 8-38-101
  • Modification: means an amendment to the original federal-state agreement to modify coverage for coverage groups or to extend coverage to additional coverage groups consistent with Section 218 of the Social Security Act (42 USC §. See Tennessee Code 8-38-101
  • Political subdivision: includes an instrumentality of a state, or one (1) or more of its political subdivisions, including the Tennessee Municipal League, the Tennessee School Boards Association and the Tennessee County Services Association, or of a state and one (1) or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivision. See Tennessee Code 8-38-101
  • Service: means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under former §. See Tennessee Code 8-34-101
  • Social Security Act: means the act of congress approved August 14, 1935, chapter 531, 49 Stat. See Tennessee Code 8-38-101
  • State: means the state of Tennessee. See Tennessee Code 8-34-101
  • State agency: means the state old age and survivors insurance agency. See Tennessee Code 8-38-101
  • Wages: means all remuneration for employment, regardless of the medium in which paid, which would constitute wages within the meaning of the Social Security Act, as amended. See Tennessee Code 8-38-101
(b) Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, and modification of the agreement, administration, and other appropriate provisions as the state agency and commissioner of social security shall agree upon, but, except as may be otherwise required by or under the Social Security Act (42 U.S.C. § 301 et seq.), as to the services to be covered, such agreement shall provide in effect that:

(1) Benefits will be provided for employees whose services are covered by the agreement, and their dependents and survivors, on the same basis as though such services constituted employment within the meaning of Title II of the Social Security Act (42 U.S.C. § 401 et seq.);
(2) The employer will pay to the internal revenue service, at such time or times as may be prescribed under the Social Security Act contributions with respect to wages, as defined in § 8-38-101, equal to the sum of the taxes which would be imposed by §§ 3101 and 3111 of the Federal Insurance Contributions Act (26 U.S.C. §§ 3101 and 3111), if the services covered by the agreement constituted employment within the meaning of that act;
(3) Such agreement or modification of an agreement shall be effective, with respect to services in the employment covered by the agreement or modification thereof, as of the beginning date within the limits provided by paragraph 218(e)(1) of the Social Security Act (42 U.S.C. § 418(e)(1));
(4) All services which constitute employment as defined in § 8-38-101 and are performed in the employ of the state by employees of the state shall be covered by the agreement; and
(5) All services which:

(A) Constitute employment as defined in § 8-38-101;
(B) Are performed in the employ of a political subdivision of the state; and
(C) Are covered by a plan which is in conformity with the terms of the agreement and which has been approved by the state agency under §§ 8-38-101 – 8-38-110;

shall be covered by the agreement.

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