TN 27 (01-18)

A. The application of law to State and local coverage

While federal law governs the determinations regarding the state Section 218 agreements, SSA makes the actual determinations. Federal or state law is applied to certain specific issues, which guide the determinations. Where State law may have a bearing on the issue, you may request an opinion of the state legal officer (for example, State Attorney General) if one does not exist. The final determination gives due weight to the opinion.

We expect States to work with the regional office (RO) on state and local coverage and reporting issues.

B. Apply law to State and local coverage

Federal law governs determinations that involves coverage of State and local government employees. You may base determinations on decisions regarding specific issues to which we apply Federal law and other issues to which we apply State law.

It is important to know whether to apply Federal or State law to make a determination on a specific issue.  

Authorized legal officers of the State generally resolve questions involving interpretation or application of State law in accordance with applicable State and local laws, regulations, and the State court decisions.

The more significant issues that require interpretation or application of State law and the authority under which to make your determinations include: 

Federal law:

• Does an employer-employee relationship exist?

• Who is the employer?

• Do we consider the earnings to be wages?

• What are emergency services?

• What are student services? 

State law:

• Who is an officer of a state or political subdivision?

• Is an entity a political subdivision?

• What is the legal status of a new entity?

• Is function governmental or proprietary?

• Is the position under a retirement system?

• Which employees are eligible for membership in a retirement system?

• Who is an employee for retirement system participation?

• What is the definition of a police officer or firefighter position?