Rev. Rul. 55-247

Services of civilian employees of State National Guards and units thereof are excepted from `employment' as services performed in the employ of a State under section 3121(b)(7) of the Federal Insurance Contributions Act (chapter 21, subtitle C, Internal Revenue Code of 1954). Accordingly, the taxes imposed by the Act are not applicable to the remuneration for such services. This ruling is also applicable under the provisions of section 1426(b)(8) of the Internal Revenue Code of 1939.

Effective as of January 1, 1951, section 218(b)(5) of the Social Security Act, as amended by the Social Security Amendments of 1954, provides that certain civilian employees of State National Guard units shall be deemed to be employees of the State for purposes of coverage under Title II of that Act. The matter of coverage of State employees pursuant to a voluntary agreement under section 218, supra , is within the jurisdiction of the Secretary of Health, Education and Welfare, Washington, D.C. Questions relating to such matters should be addressed to that Department