982 LAWS OF MARYLAND [CH. 304

and provisions of this sub-title, for the purpose of extend-
ing the benefits of the Federal Old Age and Survivors In-
surance System to employees of any political sub-division
of the State with respect to services specified in such agree-
ment which constitute "employment" as defined in Section
30 of this Article. Such agreement may contain such pro-
visions relating to coverage, benefits, contributions, effec-
tive date, modification and termination of the agreement,
administration, and other appropriate provisions as the
State Agency and Federal Security Administrator shall
agree upon, but, except as may be otherwise required by or
under the Sociay SOCIAL Security Act as to the services
to be covered, such agreement shall provide in effect that

(1) benefits will be provided for employees whose serv-
ices 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
the Social Security Act;

(2) The State will pay to the Secretary of the Treasury,
at such time or times as may be prescribed under the Social
Security Act, contributions with respect to wages (as de-
fined in Section SO of this Article), equal to the sum of the
taxes which would be imposed by Sections 1400 and 1410 of
the Federal Insurance Contributions Act if the services
covered by the agreement constituted employment within
the meaning of that Act;

(3) Such agreement shall be effective with respect to
services in employment covered by the agreement per-
formed after a date specified therein, but in no event may
it be effective with respect to any services performed prior
to the first day of the calendar year in which such agree-
ment is entered into or in which the modification of the
agreement making it applicable to such services, is entered
into.

(4) All services which (a) constitute employment as de-
fined in Section SO, (b) are performed in the employ of a
political sub-division of the State and (c) are covered by
a plan which is in conformity with the terms of the agree-
ment and has been approved by the State agency AGENCY
under Section 32, shall be covered by the agreement.

(b) (INTERSTATE INSTRUMENTALITY) Any in-
strumentality jointly created by this State and any other
State or States, is hereby authorized, upon the granting
of like authority by such other State or States, (1) to
enter into an agreement with the Federal Security Admin-
istrator whereby the benefits of the Federal Old Age and