97C.1 Declaration of policy.
In order to extend to employees of the state and its political subdivisions and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors’ insurance system embodied in the Social Security Act, Tit. II of the federal Social Security Act, it is hereby declared to be the policy of the general assembly, subject to the limitations of this chapter, that such steps be taken as to provide such protection to employees of the state and its political subdivisions on as broad a basis as is permitted under the Social Security Act, Tit. II.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.1]
2010 Acts, ch 1061, §180
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT
Section 97C.1 - Declaration of policy.
Section 97C.3 - Federal-state agreement.
Section 97C.4 - Other states — joint agreements.
Section 97C.5 - Tax on employees.
Section 97C.6 - Collection of tax.
Section 97C.8 - Statement to employees.
Section 97C.9 - Adjustments or refund.
Section 97C.10 - Tax on employer.
Section 97C.11 - Payment — adjustment or refund.
Section 97C.12 - Contribution fund.
Section 97C.13 - Fund kept separate.
Section 97C.13A - Federal-state agreement administration — costs.
Section 97C.14 - Elected officials — retroactive payments.
Section 97C.15 - Payments to secretary of treasury.
Section 97C.16 - Custodian of fund.
Section 97C.17 - Standing appropriation.
Section 97C.19 - Apportionment of expense.