TN 24 (11-09)

RS 01505.002 Responsibilities for Administering Section 218 and State and Local Coverage

A. Introduction to administering state and local coverage

Federal law governs determinations involving coverage of state and local government employees. These determinations may be based on decisions regarding specific issues to which Federal law is applied and other issues to which state law is applied. Therefore, it is important to understand the roles and responsibilities of Federal and state governments in making a determination on a specific issue.

B. Responsibilities of SSA, IRS, and the states for administering state and local coverage

1. State

SSA Regulation 20 CFR 404.1204 requires each state to designate at least one state official to act for the state in administering that state's Section 218 Agreement. This official, the State Social Security Administrator, acts for the state with respect to its responsibilities for maintaining and administering the provisions of the agreement.

NOTE: For a list of state responsibilities, refer to State Social Security Administrator Responsibilities SL 10001.130.

2. SSA

Program responsibilities for the Section 218 state and local coverage provisions are divided among several SSA components.

NOTE: For a list of SSA responsibilities, refer to SSA Program Administration SL 10001.140.

3. IRS

The IRS is responsible for the Social Security and Medicare taxation provisions of the Internal Revenue Code under the authority of Chapter 21.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301505002
RS 01505.002 - Responsibilities for Administering Section 218 and State and Local Coverage - 11/19/2009
Batch run: 11/19/2009
Rev:11/19/2009