Miscellaneous Coverage Provisions of the Social Security Independence and Program Improvements Act of 1994; Coverage Provisions of the Social Security Domestic Employment Reform Act of 1994

These final regulations reflect sections 303, 305, 319 and 320 of the Social Security Independence and Program Improvements Act of 1994, which made several amendments to the Social Security Act (the Act) concerning the Social Security coverage of State and local government election officials and election workers effective beginning January 1, 1995, police officers and firefighters effective with respect to modifications filed under section 218 of the Act on and after August 16, 1994, Federal employees transferred to international organizations effective January 1, 1995, and nonresident aliens who enter the United States under a cultural exchange program effective October 1, 1994. These final regulations also reflect section 1001(d)(2)(E) of the Technical and Miscellaneous Revenue Act of 1988, which excludes from coverage certain services performed by certain nonresident aliens temporarily in the United States to pursue a vocational or nonacademic technical education. In addition, these final regulations also reflect section 2 of the Social Security Domestic Employment Reform Act of 1994, which concerns the coverage of domestic services performed in a private home of the employer.