H. R. 5

One Hundred Sixth Congress

of the

United States of America

AT THE SECOND SESSION

Begun and held at the City of Washington on Monday,

the twenty-fourth day of January, two thousand

An Act

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

individuals who have attained retirement age.

Be it enacted by the Senate and House of Representatives of

the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘‘Senior Citizens’ Freedom to

Work Act of 2000’’.

SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVIDUALS WHO HAVE

ATTAINED RETIREMENT AGE.

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

amended—

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

and inserting ‘‘retirement age (as defined in section 216(l))’’;

(2) in paragraphs (1)(A) and (2) of subsection (d), by striking

‘‘the age of seventy’’ each place it appears and inserting ‘‘retirement age (as defined in section 216(l))’’;

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

or over’’ and inserting ‘‘was at or above retirement age (as

defined in section 216(l))’’;

(4) in subsection (f )(3), by striking ‘‘age 70’’ and inserting

‘‘retirement age (as defined in section 216(l))’’;

(5) in subsection (h)(1)(A), by striking ‘‘age 70’’ each place

it appears and inserting ‘‘retirement age (as defined in section

216(l))’’; and

(6) in subsection ( j)—

(A) in the heading, by striking ‘‘age seventy’’ and

inserting ‘‘retirement age’’; and

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

‘‘having attained retirement age (as defined in section

216(l))’’.

SEC. 3. NONAPPLICATION OF RULES FOR COMPUTATION OF EXEMPT

AMOUNT FOR INDIVIDUALS WHO HAVE ATTAINED

RETIREMENT AGE.

(a) IN GENERAL.—Section 203(f )(8) of the Social Security Act

(42 U.S.C. 403(f )(8)) is amended by adding at the end the following

new subparagraph:

‘‘(E) Notwithstanding subparagraph (D), no deductions in

benefits shall be made under subsection (b) with respect to

the earnings of any individual in any month beginning with

the month in which the individual attains retirement age (as

defined in section 216(l)).’’.
H. R. 5—2

(b) CONFORMING AMENDMENT.—Section 203(f )(9) of the Social

Security Act (42 U.S.C. 403(f )(9)) is amended by striking ‘‘and

(8)(D),’’ and inserting ‘‘(8)(D), and (8)(E),’’.

SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.

(a) ELIMINATION OF REDUNDANT REFERENCES TO RETIREMENT

AGE.—Section 203 of the Social Security Act (42 U.S.C. 403) is

amended—

(1) in subsection (c), in the last sentence, by striking ‘‘nor

shall any deduction’’ and all that follows and inserting ‘‘nor

shall any deduction be made under this subsection from any

widow’s or widower’s insurance benefit if the widow, surviving

divorced wife, widower, or surviving divorced husband involved

became entitled to such benefit prior to attaining age 60.’’;

and

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

the following: ‘‘(D) for which such individual is entitled to

widow’s or widower’s insurance benefits if such individual

became so entitled prior to attaining age 60,’’.

(b) CONFORMING AMENDMENT TO PROVISIONS FOR DETERMINING

AMOUNT OF INCREASE ON ACCOUNT OF DELAYED RETIREMENT.—

Section 202(w)(2)(B)(ii) of the Social Security Act (42 U.S.C.

402(w)(2)(B)(ii)) is amended by striking ‘‘or suffered deductions

under section 203(b) or 203(c) in amounts equal to the amount

of such benefit’’ and inserting ‘‘or, if so entitled, did not receive

benefits pursuant to a request by such individual that benefits

not be paid’’.

SEC. 5. EFFECTIVE DATE.

The amendments made by this Act shall apply with respect

to taxable years ending after December 31, 1999.

Speaker of the House of Representatives.

Vice President of the United States and

President of the Senate.