Browse Arkansas Code titles and sections
24-1-207. Contributions — State employees.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-1-207. Contributions — State employees.
(a) Every employee of the state whose service is covered by a Section 218 agreement entered into under § 24-1-204 shall be required to pay contributions, for the period of the coverage, with respect to wages as defined in § 24-1-202, equal to the amount of tax levied under the Social Security Act, 42 U.S.C. § 301 et seq. This liability shall arise in consideration of the employee's retention in the service of the state, or his or her entry upon such service.
(b) The contributions imposed by this section shall be collected by deducting the amount of the contributions from wages as and when paid, but failure to make the deduction shall not relieve the employee from liability for his or her contributions.
(c) If more or less than the correct amount of the contributions imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or a refund if an adjustment is impracticable, shall be made, without interest, in such manner and at such times as the Arkansas Public Employees' Retirement System shall prescribe.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-1-207
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:24-1-207
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c70261512d065f8d404337d14d6a9810ca2d7b737f602b9d9cd0251adea326d6
Source location: content.xml paragraph 227
Stored source content
24-1-207. Contributions — State employees.
(a) Every employee of the state whose service is covered by a Section 218 agreement entered into under § 24-1-204 shall be required to pay contributions, for the period of the coverage, with respect to wages as defined in § 24-1-202, equal to the amount of tax levied under the Social Security Act, 42 U.S.C. § 301 et seq. This liability shall arise in consideration of the employee's retention in the service of the state, or his or her entry upon such service.
(b) The contributions imposed by this section shall be collected by deducting the amount of the contributions from wages as and when paid, but failure to make the deduction shall not relieve the employee from liability for his or her contributions.
(c) If more or less than the correct amount of the contributions imposed by this section is paid or deducted with respect to any remuneration, proper adjustments, or a refund if an adjustment is impracticable, shall be made, without interest, in such manner and at such times as the Arkansas Public Employees' Retirement System shall prescribe.
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of enabling each State, as far as practicable under the conditions in such State, to furnish financial assistance to aged needy individuals, there is hereby authorized to be appropriated for each fiscal year a sum sufficient to carry out the purposes of this subchapter. The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Secretary of Health and Human Services (hereinafter referred to as the “Secretary”), State plans for old-age assistance.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 301
Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1789
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 301
Sec.
1397a.
Payments to States.
1397b.
Allotments.
1397c.
State reporting requirements.
1397d.
Limitation on use of grants; waiver.
1397e.
Administrative
and
fiscal
account-
ability.
1397f.
Additional grants.
1397g.
Demonstration
projects
to
address
health professions workforce needs.
1397h.
Program for early detection of certain
medical conditions related to environ-
mental health hazards.
1397i.
Additional funding for aging and dis-
ability services programs.
DIVISION B—ELDER JUSTICE
1397j.
Definitions.
1397j–1.
General provisions.
PART I—NATIONAL COORDINATION OF ELDER JUSTICE
ACTIVITIES AND RESEARCH
SUBPART A—ELDER JUSTICE COORDINATING COUNCIL AND
ADVISORY BOARD ON ELDER ABUSE, NEGLECT, AND EX-
PLOITATION
1397k.
Elder Justice Coordinating Council.
1397k–1.
Advisory Board on Elder Abuse, Neglect,
and Exploitation.
1397k–2.
Research protections.
1397k–3.
Authorization of appropriations.
SUBPART B—ELDER ABUSE, NEGLECT, AND EXPLOITATION
FORENSIC CENTERS
1397l.
Establishment
and
support
of
elder
abuse, neglect, and exploitation foren-
sic centers.
PART II—PROGRAMS TO PROMOTE ELDER JUSTICE
1397m.
Enhancement of long-term care.
1397m–1.
Adult protective services functions and
grant programs.
1397m–2.
Long-term care ombudsman program
grants and training.
1397m–3.
Provision of information regarding, and
evaluations of, elder justice programs.
1397m–4.
Report.
1397m–5.
Rule of construction.
DIVISION C—SOCIAL IMPACT DEMONSTRATION PROJECTS
1397n.
Purposes.
1397n–1.
Social impact partnership application.
1397n–2.
Awarding
social
impact
partnership
agreements.
1397n–3.
Feasibility study funding.
1397n–4.
Evaluations.
1397n–5.
Federal Interage
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 301
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-1-202. Definitions.
As used in this subchapter:
(1) “Commissioner of Social Security” means any individual to whom the Commissioner of Social Security has delegated any of his or her functions under the Social Security Act, 42 U.S.C. § 301 et seq., with respect to coverage under that act of employees of the state and its political subdivisions;
(2) “Employee” means an officer or an employee of the state or a political subdivision of the state. All public employees of the State of Arkansas and its political subdivisions, for Social Security purposes, shall be deemed employees of the paying political entity for which services are rendered, which entity shall be the proper agency for making the deductions, matching contributions, and report required by this subchapter;
(3) “Employer” means the State of Arkansas and its political subdivisions;
(4) “Employment” means any service performed by an employee in the employ of the state or any political subdivision of the state for his or her employer except:
(A) Services which, in the absence of any agreement entered into under this subchapter, would constitute employment as defined in the Social Security Act, 42 U.S.C. § 301 et seq.; or
(B) Services which, under applicable federal law, may not be included or may have been voluntarily excluded in an agreement between the state and the Commissioner of Social Security entered into under this subchapter;
(5) “Modification” means an amendment to the original federal-state agreement to extend coverage to groups of additional employee classifications consistent with the provisions of section 218 of the Social Security Act, 42 U.S.C. § 301 et seq., and this subchapter;
(6) “Political subdivision” means an instrumentality of the state, of one (1) or more of its politic
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-1-202
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 24-1-202. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-1-204. Agreements with federal government and other states.
(a) The Arkansas Public Employees' Retirement System is authorized to enter, on behalf of the state, into a Section 218 agreement consistent with the terms and provisions of this subchapter, with the Commissioner of Social Security for the purpose of extending the benefits of the federal old age, survivors' and disability insurance, and health insurance coverage to employees of the state, or any political subdivision of the state, with respect to services specified in the Section 218 agreement which constitute employment as defined in § 24-1-202. This Section 218 agreement may contain provisions relating to coverage, benefits, effective date, modification of the Section 218 agreement, administration, and such other matters as the system and the commissioner shall agree upon, but, except as may be otherwise required by or under the Social Security Act, 42 U.S.C. § 301 et seq., as to the services to be covered, the Section 218 agreement shall provide, in effect, that:
(1) Benefits will be provided for employees whose services are covered by the Section 218 agreement, as well as for their dependents and survivors, on the same basis as though the services constituted employment within the meaning of Title II of the Social Security Act, 42 U.S.C. § 301 et seq.;
(2) The employer shall pay to the Internal Revenue Service, at such time or times as may be prescribed under the Social Security Act, 42 U.S.C. § 301 et seq., contributions with respect to wages, as defined in § 24-1-202, equal to the sum of the taxes levied by that Social Security Act;
(3) All services which constitute employment as defined in § 24-1-202 and are performed in the employ of the state by employees shall be covered by the Section 218
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-1-204
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 24-1-204. This identifies an authority to review, not proof of applicability.