                                 CODE OF VIRGINIA

DEFINITIONS (§ 51.1-700)

As used in this chapter, unless the context requires a different meaning:
		&#8220;Agreement&#8221; means the federal-state agreement between the federal
agency and the Commonwealth entered into on February 16, 1952, as authorized by
this chapter, for the purpose of extending coverage under the Social Security
Act and any subsequent modifications thereto.
		&#8220;Applicable federal law&#8221; refers to provisions of federal law,
including federal regulations and requirements issued pursuant thereto, that
provide for extending the benefits of the Social Security Act and the Federal
Insurance Contributions Act to employees of states and their political
subdivisions.
		&#8220;Board&#8221; means the Board of Trustees of the Virginia Retirement
System.
		&#8220;Employee tax&#8221; means the tax imposed by § 3101 of the Internal
Revenue Code of 1986, as amended.
		&#8220;Employer&#8221; means the Commonwealth or a political subdivision
thereof, as defined in this chapter.
		&#8220;Employment&#8221; means employment as defined in the Social Security
Act as modified under the terms of the agreement and pursuant to the authority
granted the state social security administrator under § 51.1-707.
		&#8220;Federal agency&#8221; means the federal officer, department, or agency
charged on behalf of the federal government with the particular federal
functions referred to in this chapter in connection with such term.
		&#8220;Federal Insurance Contributions Act&#8221; means subchapters A and B of
Chapter 21 of the Internal Revenue Code of 1986, as amended.
		&#8220;Local employee&#8221; means any officer or employee of a political
subdivision and includes &#8220;special employees,&#8221; which means a county
or city treasurer, commissioner of revenue, attorney for the Commonwealth, clerk
of court, sheriff, and a deputy or employee of any such officer.
		&#8220;Modification&#8221; means an amendment to the original agreement to
modify coverage for coverage groups or to extend coverage to additional coverage
groups consistent with the provisions of Section 218 of the Social Security Act
and this chapter.
		&#8220;Plan of agreement&#8221; means an agreement between the state social
security administrator and an employer for the purpose of extending the benefits
of the Social Security Act to coverage groups within its employ.
		&#8220;Political subdivision&#8221; includes an instrumentality of the
Commonwealth or one or more of its political subdivisions, or of the
Commonwealth 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 Commonwealth or a political subdivision and only if its employees are not by
virtue of their relation to such juristic entity employees of the Commonwealth
or a political subdivision. &#8220;Political subdivision&#8221; includes Indian
tribes.
		&#8220;Social Security Act&#8221; means the act of Congress approved August
14, 1935, Chapter 531, 49 Statutes 620, officially cited as the &#8220;Social
Security Act,&#8221; as such act has been and may be amended.
		&#8220;State employee&#8221; means any person who is employed in the service
of the Commonwealth but shall not include any member of the General Assembly or
local employee.
		&#8220;State social security administrator&#8221; means the Director of the
Virginia Retirement System.
		&#8220;Teacher&#8221; means any person who is regularly employed on a salaried
basis as a professional or clerical employee of a county, city, or other local
public school board.
		&#8220;Wages&#8221; means all remuneration for employment, including the cash
value of all remuneration paid in any medium other than cash, except that part
of such remuneration which, even if it were paid for &#8220;employment&#8221;
within the meaning of the Federal Insurance Contributions Act, would not
constitute &#8220;wages&#8221; within the meaning of that act.

HISTORY: 1952, cc. 2, 48, § 51-111.2; 1956, c. 561; 1980, c. 136; 1990, c. 832;
2005, c. 902.