97C.21 - VOLUNTARY COVERAGE OF ELECTED OFFICIALS.
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. Section History: Recent Form
2002 Acts, ch 1135, §35; 2008 Acts, ch 1171, §60