Illinois Code § 105 ILCS 5/10-20.15a

Federal Social Security or Medicare withholdings.
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15a. 

Federal Social Security or Medicare withholdings. 

To
the extent that federal law allows such coverage, school districts shall
make Social Security or Medicare withholdings, or both, for employees
subject to Articles 16 and 17 of the "Illinois Pension Code" only upon the
approval of a referendum under Section 21-105 of that Act applicable to such employees.

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