To allow certain State and local government employees to elect to treat employment as medicare qualified government employment for purposes of entitlement to Medicare coverage.

“(5)

“(A) The Commissioner of Social Security shall establish procedures under which an eligible individual described in subparagraph (B) may, beginning on or after the date that is 180 days after the date of the enactment of this paragraph, make an irrevocable election to extend the provisions of title XVIII, and sections 226 and 226A, to services performed by such individual as an employee of a State or political subdivision thereof in the same manner as such provisions would be extended to such individual if such State entered into (or modified) an agreement with the Commissioner pursuant to section 218(n).

“(B) For purposes of subparagraph (A), an eligible individual is an employee—

“(i) whose services without application of this paragraph would not otherwise be treated as employment as that term applies under section 210(p) by reason of paragraph (3) of such section; and

“(ii) who is not otherwise covered under the State’s agreement under section 218.”

“(G) service included under election made under section 210(p)(5) of the Social Security Act;”