II

Calendar No. 439

106TH CONGRESS

2D SESSION H. R. 5

IN THE SENATE OF THE UNITED STATES

MARCH 2, 2000

Received; read twice and ordered placed on the calendar

AN ACT

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 INDIVID5 UALS WHO HAVE ATTAINED RETIREMENT

6 AGE.

7 Section 203 of the Social Security Act (42 U.S.C.

8 403) is amended—

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

10 seventy’’ and inserting ‘‘retirement age (as defined

11 in section 216(l))’’;

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

13 (d), by striking ‘‘the age of seventy’’ each place it

14 appears and inserting ‘‘retirement age (as defined in

15 section 216(l))’’;

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

17 age seventy or over’’ and inserting ‘‘was at or above

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

19 (4) in subsection (f)(3)—

(A) by striking ‘‘331 20 ⁄3 percent’’ and all

21 that follows through ‘‘any other individual,’’

22 and inserting ‘‘50 percent of such individual’s

23 earnings for such year in excess of the product

24 of the exempt amount as determined under

25 paragraph (8),’’; and
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1 (B) by striking ‘‘age 70’’ and inserting

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

3 (5) in subsection (h)(1)(A), by striking ‘‘age

4 70’’ each place it appears and inserting ‘‘retirement

5 age (as defined in section 216(l))’’; and

6 (6) in subsection (j)—

7 (A) in the heading, by striking ‘‘Age Sev8 enty’’ and inserting ‘‘Retirement Age’’; and

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

10 inserting ‘‘having attained retirement age (as

11 defined in section 216(l))’’.

12 SEC. 3. CONFORMING AMENDMENTS ELIMINATING THE EX13 EMPT AMOUNT FOR INDIVIDUALS WHO HAVE

14 ATTAINED RETIREMENT AGE.

15 (a) UNIFORM EXEMPT AMOUNT.—Section

16 203(f)(8)(A) of the Social Security Act (42 U.S.C.

17 403(f)(8)(A)) is amended by striking ‘‘the new exempt

18 amounts (separately stated for individuals described in

19 subparagraph (D) and for other individuals) which are to

20 be applicable’’ and inserting ‘‘a new exempt amount which

21 shall be applicable’’.

22 (b) CONFORMING AMENDMENTS.—Section

23 203(f)(8)(B) of the Social Security Act (42 U.S.C.

24 403(f)(8)(B)) is amended—
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1 (1) in the matter preceding clause (i), by strik2 ing ‘‘Except’’ and all that follows through ‘‘which3 ever’’ and inserting ‘‘The exempt amount which is

4 applicable for each month of a particular taxable

5 year shall be whichever’’;

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

7 (3) in clause (ii), in the matter preceding sub8 clause (I), by striking ‘‘corresponding’’ and all that

9 follows through ‘‘individuals)’’ and inserting ‘‘ex10 empt amount which is in effect with respect to

11 months in the taxable year ending after 1993 and

12 before 1995 with respect to individuals who have not

13 attained retirement age (as defined in section

14 216(l))’’;

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

16 ‘‘2000’’ and all that follows and inserting ‘‘1992,’’;

17 and

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

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

20 (c) REPEAL OF BASIS FOR COMPUTATION OF EX21 EMPT AMOUNT AFFECTING INDIVIDUALS WHO HAVE AT22 TAINED RETIREMENT AGE.—Section 203(f)(8)(D) of the

23 Social Security Act (42 U.S.C. 403(f)(8)(D)) is repealed.
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1 SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.

2 (a) ELIMINATION OF REDUNDANT REFERENCES TO

3 RETIREMENT AGE.—Section 203 of the Social Security

4 Act (42 U.S.C. 403) is amended—

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

6 striking ‘‘nor shall any deduction’’ and all that fol7 lows and inserting ‘‘nor shall any deduction be made

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

9 insurance benefit if the widow, surviving divorced

10 wife, widower, or surviving divorced husband in11 volved became entitled to such benefit prior to at12 taining age 60.’’; and

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

14 and inserting the following: ‘‘(D) for which such in15 dividual is entitled to widow’s or widower’s insurance

16 benefits if such individual became so entitled prior

17 to attaining age 60,’’.

18 (b) CONFORMING AMENDMENT TO PROVISIONS FOR

19 DETERMINING AMOUNT OF INCREASE ON ACCOUNT OF

20 DELAYED RETIREMENT.—Section 202(w)(2)(B)(ii) of the

21 Social Security Act (42 U.S.C. 402(w)(2)(B)(ii)) is

22 amended—

23 (1) by striking ‘‘either’’; and

24 (2) by striking ‘‘or suffered deductions under

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

26 amount of such benefit’’.
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1 (c) PROVISIONS RELATING TO EARNINGS TAKEN

2 INTO ACCOUNT IN DETERMINING SUBSTANTIAL GAINFUL

3 ACTIVITY OF BLIND INDIVIDUALS.—The second sentence

4 of section 223(d)(4) of such Act (42 U.S.C. 423(d)(4))

5 is amended by striking ‘‘if section 102 of the Senior Citi6 zens’ Right to Work Act of 1996 had not been enacted’’

7 and inserting the following: ‘‘if the amendments to section

8 203 made by section 102 of the Senior Citizens’ Right

9 to Work Act of 1996 and by the Senior Citizens’ Freedom

10 to Work Act of 2000 had not been enacted’’.

11 SEC. 5. EFFECTIVE DATE.

12 (a) IN GENERAL.—The amendments and repeals

13 made by this Act shall apply with respect to taxable years

14 ending after December 31, 1999.

15 (b) SPECIAL RULE APPLICABLE TO INDIVIDUALS

16 WHO ATTAIN NORMAL RETIREMENT AGE DURING THE

17 FIRST TAXABLE YEAR ENDING AFTER DECEMBER 31,

18 1999.—Sections 202 and 203 of the Social Security Act,

19 as in effect immediately prior to the amendments and re20 peals made by this Act, shall apply to any individual who

21 attains retirement age (as defined in section 216(l) of such

22 Act) during the first taxable year ending after December

23 31, 1999 (and to any person receiving benefits under title

24 II of the Social Security Act on the basis of the wages

25 and self-employment income of such individual), but only
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1 with respect to earnings for so much of such taxable year

2 as precedes the month in which such individual attains

3 retirement age (as so defined).

Passed the House of Representatives March 1,

2000.

Attest: JEFF TRANDAHL,

Clerk.
Calendar No. 439

106TH CONGRESS

2D SESSION H. R. 5

AN ACT

To amend title II of the Social Security Act to

eliminate the earnings test for individuals whohave attained retirement age.

MARCH 2, 2000

Received; read twice and ordered placed on the calendar