State and Local Government Employees Social Security and …
https://www.irs.gov/government-entities/federal-state-local-governments/state-and-local-government-employees-social-security-and-medicare-coverage
Full Social Security coverage (mandatory Social Security tax) was mandated beginning July 2, 1991, for state and local government employees who are not members of a qualifying public retirement system (FICA replacement plan) and who are not covered under a Section 218 Agreement, unless a specific exclusion applies under the law.
DA: 76 PA: 95 MOZ Rank: 40