Louisiana § RS 42:1002 - Definitions

§ RS 42:1002. Definitions

For the purpose of this Chapter:

(1)  "Agreement" means the federal-state agreement between the commissioner and state of Louisiana entered into by the state treasurer on December 10, 1952, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act.¹

(2)  "Applicable federal law" refers to such provisions of federal law (including federal regulations and requirements issued pursuant thereto) as provide for extending the benefits of Title II of the Social Security Act to employees of states, political subdivisions, and their instrumentalities.

(3)  "Commissioner of Social Security" includes any individual to whom the commissioner has delegated any of his functions under the Social Security Act² with respect to coverage, under such Act, of employees of states, their political subdivisions, and instrumentalities.

(4)  "Employee", in addition to its usual meaning, includes an officer of a state, a political subdivision thereof, or an instrumentality of either.

(5)  "Employer" means the state, a political subdivision, or a local instrumentality of either.

(6)(a)  "Employment" means any service performed by an employee in the employ of the state, or any political subdivision thereof, or any instrumentality of either, for such employer except (i) service which in the absence of an agreement entered into under this Chapter would constitute "employment" as defined in the Social Security Act; or (ii) service which under applicable federal law may not be included in an agreement between the state and the commissioner of Social Security entered into under this Chapter.

(b)  Service which under the Social Security Act may be included in an agreement only upon certification by the governor in accordance with Section 218(d)(3), Section 218(d)(6), and Section 218(d)(7) of that Act shall be included in the term "employment" if and when the governor issues, with respect to such service, a certificate to the commissioner of Social Security pursuant to R.S. 42:1010(B).

(c)  Provided, however, that services in any class or classes of elective positions, part-time positions, or positions the compensation for which is on a fee basis, or services performed by students or any agricultural labor excepted from employment by any provision of Section 210(a) of the Social Security Act other than Paragraph (8) of such Section, may, to the extent permitted by applicable federal law, be excluded in any plan or agreement approved or authorized by this Chapter.

(d)  Provided further that the term "employment" shall include those civilian employees of the state military department who are paid with federal funds and who have been administratively determined by the National Guard Bureau to be state employees.

(7)  "Federal Insurance Contributions Act" means subchapter A of Chapter 9 of the Federal Internal Revenue Code of 1939 and subchapters A and B of Chapter 21 of the Federal Internal Revenue Code of 1954, as such Codes have been and may from time to time be amended; and the term "employee tax" means the tax imposed by section 1400 of such Code of 1939 and section 3101 of such Code of 1954.

(8)  "Instrumentality", when referring to an instrumentality of the state or political subdivision, includes only a juristic entity which is legally separate and distinct from the state or such subdivision and whose employees are not by virtue of their relation to such entity employees of the state or such subdivision.

(9)  "Modification" means an amendment to the original federal-state agreement to extend coverage to coverage groups of additional employee classifications consistent with the provisions of Section 218 of the Social Security Act and this Chapter.

(10)  "Plan" means an agreement between the state treasurer and a coverage group for the purpose of extending social security or health insurance coverage to the employees of the coverage group.  Each agreement (plan) shall specify the terms, conditions, and scope of the coverage.

(11)  "Political subdivision" includes any parish, municipality or other political subdivision within the state of Louisiana, to which has been delegated certain functions of local government, and employees thereof who are eligible to become a coverage group under the terms of the Social Security Act.

(12)  "Retirement system" means a pension, annuity, retirement, or similar fund or system established by the state or by a political subdivision thereof or by an instrumentality of either the state or of a political subdivision.

(13)  "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as "The Social Security Act",² as such Act has been and may from time to time be amended.

(14)  "Wages" means all remuneration for employment as defined herein, including the cash value of all remuneration paid in any medium other than cash, except that such term shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act³, would not constitute "wages" within the meaning of that Act.

Acts 1952, No. 204, §2.  Amended by Acts 1955, No. 36, §2; Acts 2004, No. 280, §1, eff. July 1, 2004.

¹42 U.S.C.A. §401 et seq.

²42 U.S.C.A. §301 et seq.

³53 Stat. 175 to 179, §3101 et seq. (1954 Act) and 26 U.S.C.A.