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The Senate Committee on Retirement offered the following
substitute to SB 240:
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 18 of Title 47 of the Official Code of Georgia Annotated, relating to1
social security coverage for employees of the state and its political subdivisions, so as to2
require certain social security coverage for all employees of a political subdivision who are3
members of the Public School Employees Retirement System; to prohibit the approval of4
certain plans; to provide for reporting; to provide for related matters; to repeal conflicting5
laws; and for other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Chapter 18 of Title 47 of the Official Code of Georgia Annotated, relating to social security9
coverage for employees of the state and its political subdivisions, is amended by revising10
Code Section 47-18-41, relating to plans for old-age, survivors, and disability insurance11
coverage submitted by state political subdivisions, contents, approval, and contributions12
required, as follows:13
"47-18-41.14
(a) Each political subdivision of the state is authorized to submit for approval by the state15
agency a plan for extending the benefits of Title II of the Social Security Act to employees16 23 LC 43 2750S
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of such political subdivision. The adjutant general, acting on behalf of the state, is17
authorized to submit and enter into a similar plan with the state agency for extending such18
benefits to the civilian employees of the National Guard units of this state, who are, for the19
purposes of this chapter, deemed to be a separate coverage group as provided for in the20
federal Social Security Act; provided, however, that nothing contained in this chapter shall21
be construed to deem or designate the civilian employees of the National Guard units of22
this state to be employees of this state. Each such plan and any amendments thereof shall23
be approved by the state agency if it finds that such plan, as amended, is in conformity with24
such requirements as are provided in regulations of the state agency, except that no such25
plan shall be approved unless:26
(1) It is in conformity with the requirements of the Social Security Act and with the27
agreement entered into under Code Section 47-18-40;28
(2) It provides that all services which constitute employment and are performed in the29
employ of a political subdivision by employees thereof shall be covered by the plan30
except that it may exclude services performed by individuals to whom Section31
218(c)(3)(C) of the Social Security Act is applicable;32
(3) It specifies the sources from which the funds necessary to make the payments33
required by paragraph (1) of subsection (c) of this Code section and by subsection (d) of34
this Code section are expected to be derived and contains reasonable assurance that such35
sources will be adequate for such purpose;36
(4) It provides for such methods of administration of the plan by the political subdivision37
as are found by the state agency to be necessary for the proper and efficient38
administration of the plan;39
(5) It provides that the political subdivision will make such reports in such form and40
containing such information as the state agency may from time to time require and will41
comply with such provisions as the state agency or the secretary of health and human42 23 LC 43 2750S
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services may from time to time find necessary in order to assure the correctness and43
verification of such reports; and44
(6) It authorizes the state agency to terminate the plan in its entirety, in the discretion of45
the state agency, if it finds that there has been a failure to comply with any provision46
contained in such plan, such termination to take effect at the expiration of such notice and47
on such conditions as may be provided by regulations of the state agency and which are48
consistent with the Social Security Act,; provided, however, that such conditions as may49
be provided by the regulations of the state agency for such termination shall assure that50
the state shall not incur any debt or loss in relation to any amounts due the state from51
other provisions of the Social Security Act, including grants in aid for public assistance52
and for maternal and child welfare.53
(b) The state agency shall not finally refuse to approve a plan submitted by a political54
subdivision under subsection (a) of this Code section and shall not terminate an approved55
plan without reasonable notice and opportunity for hearings to the such political56
subdivision affected thereby.57
(c) Each political subdivision as to which a that has a plan has been approved under this58
Code section shall pay to the federal Social Security Administration contributions in the59
amounts and at the rates specified in the applicable agreement entered into by the state60
agency under Code Section 47-18-40.61
(d)(1) By September 1, 2023, the state agency shall identify each political subdivision of62
this state that does not extend coverage for the benefits of Title II of the Social Security Act63
to those employees of such political subdivision who are members of the Public School64
Employees Retirement System established under Chapter 4 of this title. The state agency65
shall issue a report to the chairpersons of the House Retirement Committee and the Senate66
Committee on Retirement that contains the names of all such political subdivisions and67
shall provide the total number of employees per political subdivision who do not have such68
coverage.69 23 LC 43 2750S
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(2) By January 1, 2024, the plan for each political subdivision that does not extend70
coverage for the benefits of Title II of the Social Security Act to its employees who are71
members of the Public School Employees Retirement System established under Chapter72
4 of this title shall be amended to provide such coverage for such current and future73
employees of such political subdivision.74
(e) On and after September 1, 2023, the state agency shall not approve any political75
subdivision's plan that does not extend coverage for the benefits of Title II of the Social76
Security Act to its employees who are members of the Public School Employees77
Retirement System established under Chapter 4 of this title."78
SECTION 2.79
All laws and parts of laws in conflict with this Act are repealed.80