97C.21 Voluntary coverage of elected officials.
Notwithstanding any provision of this chapter to the contrary, an employer of elected officials otherwise excluded from the definition of employee as provided in section 97C.2, may, but is not required to, choose to provide benefits to those elected officials as employees as provided by this chapter. Alternatively, the governor may authorize a statewide referendum of the appointed and elected officials of the state and its political subdivisions on the question of whether to include in or exclude from the definition of employee all such positions. This choice shall be reflected in the federal-state agreement described in section 97C.3, and, if necessary, in this chapter. An employer who is providing benefits to elected officials otherwise excluded from the definition of employee prior to July 1, 2002, shall not be deemed to be in an erroneous reporting situation, and corrections for prior federal social security withholdings shall not be required. The implementation of this section shall be subject to the approval of the federal social security administration.
2002 Acts, ch 1135, §35; 2008 Acts, ch 1171, §60
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.