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Union Calendar No. 284

106TH CONGRESS

2D SESSION H. R. 5

[Report No. 106–507]

To amend title II of the Social Security Act to eliminate the earnings

test for individuals who have attained retirement age.

IN THE HOUSE OF REPRESENTATIVES

MARCH 1, 1999

Mr. SAM JOHNSON of Texas (for himself, Mr. PETERSON of Minnesota, Mr.

SESSIONS, Mr. ROHRABACHER, Mr. GOSS, Mr. MCCOLLUM, Mr.

CUNNINGHAM, Mr. ENGLISH, Mr. PAUL, Mr. UNDERWOOD, Mrs.

MORELLA, Mr. BURTON of Indiana, Mr. HORN, Mr. HOSTETTLER, Mr.

MCCRERY, Mr. HEFLEY, Mr. NEY, Mr. RAMSTAD, Mr. BOUCHER, Mr.

LOBIONDO, Ms. RIVERS, Mr. GREEN of Texas, Mr. KING, Mr.

MCINTOSH, Mrs. MYRICK, Mr. TAYLOR of North Carolina, Mr.

KUYKENDALL, Mr. WELLER, Mr. ROGERS, Mr. BARTON of Texas, Mr.

KNOLLENBERG, Mr. TERRY, Mr. PETERSON of Pennsylvania, Mr.

SOUDER, Ms. DUNN, Mr. BRADY of Texas, Mr. TIAHRT, Mr. STUMP, Mr.

SENSENBRENNER, Mrs. BONO, Mr. DOOLITTLE, Mr. THORNBERRY, Mr.

PACKARD, Ms. ROS-LEHTINEN, Mr. METCALF, Mr. FALEOMAVAEGA, Mr.

BLILEY, Mr. CHAMBLISS, Mr. WATTS of Oklahoma, Mr. SWEENEY, Mr.

DREIER, and Mr. HASTINGS of Washington) introduced the following bill;

which was referred to the Committee on Ways and Means

MARCH 1, 2000

Additional sponsors: Mr. LATOURETTE, Mr. NETHERCUTT, Mr. BALLENGER,

Mr. HERGER, Mr. NUSSLE, Mr. HAYWORTH, Mr. COLLINS, Mr. SCHAFFER, Mr. TANCREDO, Mr. FORBES, Mr. EHRLICH, Mr. FOSSELLA, Mr.

PETRI, Mrs. FOWLER, Mr. LEWIS of Kentucky, Mr. POMBO, Mr. LUCAS

of Kentucky, Mr. ADERHOLT, Mr. LINDER, Mrs. EMERSON, Ms. DANNER, Mr. FILNER, Mr. SANDLIN, Mr. FROST, Mr. BISHOP, Mr. SHADEGG, Ms. KILPATRICK, Mr. MICA, Ms. PRYCE of Ohio, Mr. GARY MILLER

of California, Mr. DICKEY, Mr. GORDON, Mr. BAKER, Mr. HANSEN, Mr.

CLYBURN, Mr. JONES of North Carolina, Mr. HUTCHINSON, Mr.

COBURN, Mr. MANZULLO, Mr. GIBBONS, Mr. EWING, Mr. TALENT, Mr.

CLEMENT, Mr. LEACH, Ms. STABENOW, Mrs. NORTHUP, Mr. GOODLING,
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Mr. BARR of Georgia, Mr. CALVERT, Mr. ARMEY, Mr. BILIRAKIS, Mr.

SAXTON, Mr. FOLEY, Mr. RILEY, Mr. OSE, Mr. ISAKSON, Mr. EVERETT,

Ms. GRANGER, Mr. HOBSON, Mr. MCINTYRE, Mr. VITTER, Mr. RYUN of

Kansas, Mr. KENNEDY of Rhode Island, Mr. GOODE, Mr. GOODLATTE,

Mr. SMITH of New Jersey, Mr. RYAN of Wisconsin, Mr. SHAYS, Mr.

SHERMAN, Mr. CAPUANO, Mr. TOOMEY, Mr. MILLER of Florida, Mr.

BLUNT, Mr. DEMINT, Mr. WELDON of Florida, Mr. BACHUS, Mr.

WEXLER, Mr. SHERWOOD, Mr. HULSHOF, Mr. ROYCE, Mr. GALLEGLY,

Mr. ROEMER, Mr. SUNUNU, Mr. GILMAN, Mr. PORTMAN, Mr. BUYER,

Mr. MATSUI, Mr. TANNER, Mr. STEARNS, Mr. WALDEN of Oregon, Mrs.

ROUKEMA, Mr. BASS, Mr. HOUGHTON, Mr. MCHUGH, Mr. CRANE, Mr.

MCINNIS, Mr. THOMAS, Mr. SHOWS, Mr. GILLMOR, Mr. LAHOOD, Mr.

WATKINS, Mr. BALDACCI, Mr. WU, Mr. SHAW, Mr. ARCHER, Mr. BARRETT of Nebraska, Mr. FRANKS of New Jersey, Mr. SMITH of Texas, Mr.

FRELINGHUYSEN, Mr. CAMP, Mr. BERRY, Mr. PHELPS, Mr. COMBEST,

Mr. PITTS, Mrs. BIGGERT, Mr. JENKINS, Mr. BEREUTER, Mr. WALSH,

Mr. RANGEL, Mr. STARK, Mr. COYNE, Mr. LEVIN, Mr. CARDIN, Mr.

MCDERMOTT, Mr. BECERRA, Mrs. THURMAN, Mr. CASTLE, Mr. SPENCE,

Mr. WOLF, Mr. HILL of Montana, Mr. MURTHA, Mr. DUNCAN, Mr.

GREEN of Wisconsin, Mr. KLECZKA, Mr. NEAL of Massachusetts, Mr.

ROGAN, Mr. SALMON, Mr. HAYES, Mr. POMEROY, Mr. COOKSEY, Mr.

BURR of North Carolina, Mr. EDWARDS, Mr. COOK, Mr. BENTSEN, Mr.

WAMP, Mrs. JOHNSON of Connecticut, Mr. RUSH, Mr. LEWIS of Georgia,

Mr. MCNULTY, Mr. COBLE, Mr. ETHERIDGE, Mrs. MCCARTHY of New

York, and Mr. STRICKLAND

MARCH 1, 2000

Reported with an amendment, committed to the Committee of the Whole

House on the State of the Union, and ordered to be printed

[Strike out all after the enacting clause and insert the part printed in italic]

[For text of introduced bill, see copy of bill as introduced on March 1, 1999]

A BILL

To amend title II of the Social Security Act to eliminate

the earnings test for individuals who have attained retirement age.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. SHORT TITLE.

2 This Act may be cited as the ‘‘Senior Citizens’ Free3 dom to Work Act of 2000’’.

4 SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVIDUALS

5 WHO HAVE ATTAINED RETIREMENT AGE.

6 Section 203 of the Social Security Act (42 U.S.C. 403)

7 is amended—

8 (1) in subsection (c)(1), by striking ‘‘the age of

9 seventy’’ and inserting ‘‘retirement age (as defined in

10 section 216(l))’’;

11 (2) in paragraphs (1)(A) and (2) of subsection

12 (d), by striking ‘‘the age of seventy’’ each place it ap13 pears and inserting ‘‘retirement age (as defined in

14 section 216(l))’’;

15 (3) in subsection (f)(1)(B), by striking ‘‘was age

16 seventy or over’’ and inserting ‘‘was at or above re17 tirement age (as defined in section 216(l))’’;

18 (4) in subsection (f)(3)—

(A) by striking ‘‘331 19 ⁄3 percent’’ and all that

20 follows through ‘‘any other individual,’’ and in21 serting ‘‘50 percent of such individual’s earnings

22 for such year in excess of the product of the ex23 empt amount as determined under paragraph

24 (8),’’; and

25 (B) by striking ‘‘age 70’’ and inserting ‘‘re26 tirement age (as defined in section 216(l))’’;
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1 (5) in subsection (h)(1)(A), by striking ‘‘age 70’’

2 each place it appears and inserting ‘‘retirement age

3 (as defined in section 216(l))’’; and

4 (6) in subsection (j)—

5 (A) in the heading, by striking ‘‘Age Sev6 enty’’ and inserting ‘‘Retirement Age’’; and

7 (B) by striking ‘‘seventy years of age’’ and

8 inserting ‘‘having attained retirement age (as de9 fined in section 216(l))’’.

10 SEC. 3. CONFORMING AMENDMENTS ELIMINATING THE EX11 EMPT AMOUNT FOR INDIVIDUALS WHO HAVE

12 ATTAINED RETIREMENT AGE.

13 (a) UNIFORM EXEMPT AMOUNT.—Section 203(f)(8)(A)

14 of the Social Security Act (42 U.S.C. 403(f)(8)(A)) is

15 amended by striking ‘‘the new exempt amounts (separately

16 stated for individuals described in subparagraph (D) and

17 for other individuals) which are to be applicable’’ and in18 serting ‘‘a new exempt amount which shall be applicable’’.

19 (b) CONFORMING AMENDMENTS.—Section 203(f)(8)(B)

20 of the Social Security Act (42 U.S.C. 403(f)(8)(B)) is

21 amended—

22 (1) in the matter preceding clause (i), by strik23 ing ‘‘Except’’ and all that follows through ‘‘which24 ever’’ and inserting ‘‘The exempt amount which is ap-
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1 plicable for each month of a particular taxable year

2 shall be whichever’’;

3 (2) in clause (i), by striking ‘‘corresponding’’;

4 (3) in clause (ii), in the matter preceding sub5 clause (I), by striking ‘‘corresponding’’ and all that

6 follows through ‘‘individuals)’’ and inserting ‘‘exempt

7 amount which is in effect with respect to months in

8 the taxable year ending after 1993 and before 1995

9 with respect to individuals who have not attained re10 tirement age (as defined in section 216(l))’’;

11 (4) in subclause (II) of clause (ii), by striking

12 ‘‘2000’’ and all that follows and inserting ‘‘1992,’’;

13 and

14 (5) in the last sentence, by striking ‘‘an exempt

15 amount’’ and inserting ‘‘the exempt amount’’.

16 (c) REPEAL OF BASIS FOR COMPUTATION OF EXEMPT

17 AMOUNT AFFECTING INDIVIDUALS WHO HAVE ATTAINED

18 RETIREMENT AGE.—Section 203(f)(8)(D) of the Social Se19 curity Act (42 U.S.C. 403(f)(8)(D)) is repealed.

20 SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.

21 (a) ELIMINATION OF REDUNDANT REFERENCES TO

22 RETIREMENT AGE.—Section 203 of the Social Security Act

23 (42 U.S.C. 403) is amended—

24 (1) in subsection (c), in the last sentence, by

25 striking ‘‘nor shall any deduction’’ and all that fol-
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1 lows and inserting ‘‘nor shall any deduction be made

2 under this subsection from any widow’s or widower’s

3 insurance benefit if the widow, surviving divorced

4 wife, widower, or surviving divorced husband involved

5 became entitled to such benefit prior to attaining age

6 60.’’; and

7 (2) in subsection (f)(1), by striking clause (D)

8 and inserting the following: ‘‘(D) for which such indi9 vidual is entitled to widow’s or widower’s insurance

10 benefits if such individual became so entitled prior to

11 attaining age 60,’’.

12 (b) CONFORMING AMENDMENT TO PROVISIONS FOR

13 DETERMINING AMOUNT OF INCREASE ON ACCOUNT OF DE14 LAYED RETIREMENT.—Section 202(w)(2)(B)(ii) of the So15 cial Security Act (42 U.S.C. 402(w)(2)(B)(ii)) is

16 amended—

17 (1) by striking ‘‘either’’; and

18 (2) by striking ‘‘or suffered deductions under sec19 tion 203(b) or 203(c) in amounts equal to the amount

20 of such benefit’’.

21 (c) PROVISIONS RELATING TO EARNINGS TAKEN INTO

22 ACCOUNT IN DETERMINING SUBSTANTIAL GAINFUL ACTIV23 ITY OF BLIND INDIVIDUALS.—The second sentence of section

24 223(d)(4) of such Act (42 U.S.C. 423(d)(4)) is amended by

25 striking ‘‘if section 102 of the Senior Citizens’ Right to
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1 Work Act of 1996 had not been enacted’’ and inserting the

2 following: ‘‘if the amendments to section 203 made by sec3 tion 102 of the Senior Citizens’ Right to Work Act of 1996

4 and by the Senior Citizens’ Freedom to Work Act of 2000

5 had not been enacted’’.

6 SEC. 5. EFFECTIVE DATE.

7 (a) IN GENERAL.—The amendments and repeals made

8 by this Act shall apply with respect to taxable years ending

9 after December 31, 1999.

10 (b) SPECIAL RULE APPLICABLE TO INDIVIDUALS WHO

11 ATTAIN NORMAL RETIREMENT AGE DURING THE FIRST

12 TAXABLE YEAR ENDING AFTER DECEMBER 31, 1999.—Sec13 tions 202 and 203 of the Social Security Act, as in effect

14 immediately prior to the amendments and repeals made by

15 this Act, shall apply to any individual who attains retire16 ment age (as defined in section 216(l) of such Act) during

17 the first taxable year ending after December 31, 1999 (and

18 to any person receiving benefits under title II of the Social

19 Security Act on the basis of the wages and self-employment

20 income of such individual), but only with respect to earn21 ings for so much of such taxable year as precedes the month

22 in which such individual attains retirement age (as so de23 fined).

Union Calendar No. 284

106TH CONGRESS

2D SESSION H. R. 5

[Report No. 106–507]

A BILL

To amend title II of the Social Security Act to

eliminate the earnings test for individuals whohave attained retirement age.

MARCH 1, 2000

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union,

and ordered to be printed