For Social Security coverage purposes under section 218 of the Act, interstate instrumentalities are treated, to the extent practicable, as States, that is:
(a)
They must be legally authorized to enter into an agreement with the Commissioner;
(b)
They are subject to the same rules that are applied to the States;
(c)
They may divide retirement systems and cover only the positions of members who want coverage; and
(d)
They may provide coverage for firefighters and police officers in positions under a retirement system.
Code of Federal Regulations
[53 FR 32976, Aug. 29, 1988, as amended at 61 FR 38368, July 24, 1996; 62 FR 38451, July 18, 1997]