United States v. Hatter, 532 U.S. 557, 6 (2001)

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562

UNITED STATES v. HATTER

Opinion of the Court

§ 278, 96 Stat. 559-563. That new law meant that (as of January 1, 1983) all federal judges, like all other federal employees and most other citizens, would have to contribute between 1.30% and 1.45% of their federal salaries to Medicare's hospital insurance system. See 26 U. S. C. §§ 3101(b)(4)-(6).

The Social Security law before us is more complex. In 1935, Congress created the Social Security program. See Social Security Act, 49 Stat. 620. For nearly 50 years, that program covered employees in the private sector, but it did not cover Government employees. See 26 U. S. C. §§ 3121(b)(5), (6) (1982 ed.) (excluding federal employees); § 3121(b)(7) (excluding state employees). In 1981, a National Commission on Social Security Reform, convened by the President and chaired by Alan Greenspan, noting the need for "action . . . to strengthen the financial status" of Social Security, recommended that Congress extend the program to cover Federal, but not state or local, Government employees. Report of the National Commission on Social Security Reform 2-1, 2-7 (Jan. 1983). In particular, the Commission recommended that Congress require all incoming federal employees (those hired after January 1, 1984) to enter the Social Security system and to pay Social Security taxes. Id., at 2-7. The Commission emphasized that "present Federal employees will not be affected by this recommendation." Id., at 2-8.

In 1983, Congress enacted the Commission's recommendation into law (effective January 1, 1984) with an important exception. See Social Security Amendments of 1983, § 101(b)(1), 97 Stat. 69 (amending 26 U. S. C. §§ 3121(b)(5), (6)). As the Commission had recommended, Congress required all newly hired federal employees to participate in the Social Security program. It also permitted, without requiring, almost all (about 96%) then-currently employed federal employees to participate.

Contrary to the Commission's recommendation, however, the law added an exception. That exception seemed to re-

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