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S 492 111th Congress Senate

Local Officials Tax Relief Act of 2009

Official title: A bill to amend the Social Security Act and the Internal Revenue Code of 1986 to exempt certain employment as a member of a local governing board, commission, … Show full official titleShow less

Official title: A bill to amend the Social Security Act and the Internal Revenue Code of 1986 to exempt certain employment as a member of a local governing board, commission, or committee from social security tax coverage.

Introduced: February 26, 2009 See on congress.gov
Taxation Employment taxesGovernment employee pay, benefits, personnel managementIncome tax exclusionSocial security and elderly assistance
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State and local government operationsWages and earnings
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 2009
Read twice and referred to the Committee on Finance.
Feb 26, 2009
Introduced in Senate
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 Latest action February 26, 2009

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Local Officials Tax Relief Act of 2009 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exempt from social security taxes certain remuneration paid on or after January 1, 2010, to elected or appointed members of any general governing board, commission, or committee of any political subdivision of a state.

 Related & companion bills 1
  • HR 4185 Related bill Local Officials Tax Relief Act of 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Thune, John
South Dakota · Feb 26, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 492: Local Officials Tax Relief Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-492/
MLA
"S. 492: Local Officials Tax Relief Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-492/.
Bluebook (legal)
S. 492, 111th Cong. (2026), https://openamerica.io/bill/111-S-492/.
Markdown link
[S. 492: Local Officials Tax Relief Act of 2009](https://openamerica.io/bill/111-S-492/)
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