; or , and by inserting after paragraph (23) the following: (24) the amount of any contribution made to or on behalf of an employee if at the time of such contribution it is reasonable to believe that the employee will be able to exclude such contribution from income under section 139G. . (2) Net earnings from self-employment Section 1402(a) of such Code is amended by striking and at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting ; and , and inserting after paragraph (17) the following: (18) there shall be excluded any contribution made to or on behalf of an employee that is not includible in gross income of the employee under section 139G. . (3) Conforming amendments to Social Security Act (A) Wages Section 209(a) of the Social Security Act ( 42 U.S.C. 409(a) ) is amended by striking or at the end of paragraph (19) and inserting a semicolon, by striking the period at the end of paragraph (20) and inserting ; or , and by inserting after paragraph (20) the following: (21) The amount of any contribution made to or on behalf of an employee that is not includible in gross income of the employee under section 139G of the Internal Revenue Code of 1986. . (B) Net earnings from self-employment Section 211(a) of the Social Security Act ( 42 U.S.C. 411(a) ) is amended by striking and at the end of paragraph (15), by striking the period at the end of paragraph (16) and inserting