West Virginia Code § 5-7-3

Federal-state agreement; interstate agreements
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(a) The state agency, with the approval of the Governor, is hereby authorized upon
enactment of applicable federal law, to enter on behalf of the state into an agreement with
the federal agency, consistent with the terms and provisions of this article, for the purpose
of extending the benefits of the federal old-age and survivors insurance system to employees
of the state or any political subdivision thereof, or of any instrumentality of eany one or more
of the foregoing, with respect to services specified in such agreement, which constitute
"employment" as defined in section two of this article. Such agreementr may contain such
provisions relating to coverage, benefits, contributions, effective date, modification and
termination of the agreement, administration, and other appropriate provisions as the state
agency and federal agency shall agree upon, but, except as may be otherwise required by or
under applicable federal law as to the services to be coveredt, such agreement shall provide
in effect that:
(1) Benefits will be provided for employees whose services are covered by the agreement,
and their dependents and survivors, on the same basis as though such services constituted
employment within the meaning of Title II of tshe Social Security Act.
(2) The state will pay to the federal agency, at such time or times as may be prescribed by
the applicable federal law or by reguglation of the federal agency, contributions with respect
to wages, as defined in section two of this article, equal to the sum of the taxes which would
be imposed by sections one theousand four hundred and one thousand four hundred ten of
the Federal Insurance Contributions Act if the services covered by the agreement
constituted employmentL within the meaning of that act.
(3) Such agreement shall be effective with respect to services in employment covered by the
agreement performed after a date specified therein but shall in no event cover any such
services performed prior to January first, 1951.
(4) WAll services which constitute employment as defined in section two and are performed in
the employ of the state by employees of the state, shall be covered by the agreement.
(5) All services which (a) constitute employment as defined in section two (b) are performed
in the employ of a political subdivision or in the employ of an instrumentality of either the
state or a political subdivision, and (c) are covered by a plan which is in conformity with the
terms of the agreement and has been approved by the state agency under section five, shall
be covered by the agreement.
(b) The state agency is hereby authorized to enter on behalf of the state into an agreement,
consistent to the extent practicable with the terms and provisions of this article, with the
appropriate agency or agencies of any other state or states and with the federal agency,
whereby the benefits of the federal old-age and survivors insurance system shall be extended
to employees of any instrumentality jointly created by this state and such other state or
states.

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