; (2) by redesignating subsection (c) as subsection (d); and (3) by inserting after subsection (b) the following new subsection: (c) Exemption from OASDI tax for eligible individuals Subsection (a) shall not apply with respect to wages received by an eligible individual (as defined in section 101(4) of the Savings Account for Every American Act of 2018 ). . (b) FICA tax on employers Section 3111 of such Code (relating to OASDI tax on employees) is amended— (1) in subsection (a), by striking In addition and inserting Subject to subsection (c), in addition ; (2) by redesignating subsection (c) as subsection (d); and (3) by inserting after subsection (b) the following new subsection: (c) Exemption from OASDI tax with respect to eligible individuals In the case of an eligible individual (as defined in section 101(4) of the Savings Account for Every American Act of 2018 ), effective with the 16th calendar year for which such individual’s election under section 105 of such Act is effective, subsection (a) shall not apply with respect to wages received by such individual. . (c) Reduction In and exemption from self-Employment tax Subsection (a) of section 1401 of such Code (relating to OASDI tax on self-employment income) is amended— (1) in subsection (a), by striking In addition and inserting Subject to subsection (c), in addition ; (2) by redesignating subsection (c) as subsection (d)