97C.2 - DEFINITIONS.
97C.2 DEFINITIONS.
For the purposes of this chapter:
1. The term "employee" includes elective and appointive
officials of the state or any political subdivision thereof, except
elective officials in positions, the compensation for which is on a
fee basis, elective officials of school districts, elective officials
of townships, and elective officials of other political subdivisions
who are in part-time positions. However, a member of a county board
of supervisors or a county attorney shall not be deemed to be an
elective official in a part-time position, but every member of a
county board of supervisors and every county attorney shall be deemed
to be an employee under this chapter and is eligible to receive the
benefits provided by this chapter to which the member may be entitled
as an employee.
2. The term "employer" means the state of Iowa and all of its
political subdivisions which employ persons eligible to coverage
under an agreement entered into by this state and the federal
security administrator under the provisions of the Social Security
Act, Title II, of the Congress of the United States as amended.
3. The term "employment" means any service performed by an
employee in the employ of the state, or any political subdivision
thereof, for such employer, except (1) service which in the absence
of an agreement entered into under this chapter would constitute
"employment" as defined in the Social Security Act; or (2)
service which under the Social Security Act may not be included in an
agreement between the state and the federal security administrator
entered into under this chapter.
4. The term "federal Insurance Contributions Act" means
subchapter "A" of chapter nine of the federal Internal Revenue Code
as such code has been and may from time to time be amended.
5. The term "federal security administrator" means the
administrator of the federal security agency (or the administrator's
successor in function), and includes any individual to whom the
federal security administrator has delegated any of the
administrator's functions under the Social Security Act, Title II,
with respect to coverage under such Act of employees of states and
their political subdivisions.
6. The term "political subdivision" includes an
instrumentality (a) of the state of Iowa, (b) of one or more of its
political subdivisions or (c) of the state and one or more of its
political subdivisions, but only if such instrumentality is a
juristic entity which is legally separate and distinct from the state
or subdivision and only if its employees are not by virtue of their
relation to such juristic entity employees of the state or
subdivisions.
7. The term "Social Security Act" means the Act of Congress
approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited
as the "Social Security Act," Title II, (including regulations and
requirements issued pursuant thereto) as such Act has been and may
from time to time be amended.
8. The term "state agency" means the Iowa public employees'
retirement system created in section 97B.1.
9. The term "wages" means all remuneration for employment as
defined herein, including the cash value of all remuneration paid in
any medium other than cash, except that such term shall not include
that part of such remuneration which, even if it were for
"employment" within the meaning of the federal Insurance
Contribution Act, would not constitute "wages" within the meaning
of that Act. Section History: Early Form
[C46, 50, § 97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
97C.2] Section History: Recent Form
86 Acts, ch 1245, § 258; 87 Acts, ch 227, § 22; 2003 Acts, ch 145,
§181; 2005 Acts, ch 3, §23
Referred to in § 28I.1, 97C.3, 97C.10, 97C.21