A bill to exclude from social security taxes and coverage remuneration paid to certain youths during the first six months they are employed.

[AI summary unavailable — showing source text] Amends the Social Security Act and the Internal Revenue Code to exclude from coverage and from social security taxes remuneration paid to certain youths during the first six months of their employment in calendar years 1981 or 1982. Limits such exclusion to the cases of individuals properly designated: (1) economically disadvantaged youth; or (2) youth participating in a qualified cooperative education program.…