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[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5 Enrolled Bill (ENR)]

        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)).''.
    (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.
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