I

103D CONGRESS

1ST SESSION H. R. 37

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

test for individuals who have attained retirement age, and to provide

for an increase in the exempt amount under the earnings test for beneficiaries who have not attained retirement age.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 5, 1993

Mr. GILMAN introduced the following bill; which was referred to the

Committee on Ways and Means

A BILL

To amend title II of the Social Security Act to eliminate

the earnings test for individuals who have attained retirement age, and to provide for an increase in the exempt

amount under the earnings test for beneficiaries who

have not attained retirement age.

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

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Social Security Earn5 ings Test Amendments of 1993’’.
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1 SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVID2 UALS WHO HAVE ATTAINED RETIREMENT

3 AGE.

4 (a) IN GENERAL.—Section 203 of the Social Security

5 Act (42 U.S.C. 403) is amended—

6 (1) in paragraph (1) of subsection (c) and para7 graphs (1)(A) and (2) of subsection (d), by striking

8 ‘‘the age of seventy’’ and inserting ‘‘retirement age

9 (as defined in section 216(1))’’;

10 (2) in subsection (f)(1)(B), by striking ‘‘was

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

12 retirement age (as defined in section 216(1))’’;

(3) in subsection (f)(3), by striking ‘‘331 13 ⁄3 per14 cent’’ and all that follows through ‘‘any other indi15 vidual,’’ and inserting ‘‘50 percent of such individ16 ual’s earnings for such year in excess of the product

17 of the exempt amount as determined under para18 graph (8),’’ and by striking ‘‘age 70’’ and inserting

19 ‘‘(retirement age (as defined in section 216(1))’’;

20 (4) in subsection (h)(1)(A), by striking ‘‘age

21 70’’ each place it appears and inserting ‘‘(retirement

22 age (as defined in section 216(1))’’; and

23 (5) in subsection (j), by striking ‘‘Age Seventy’’

24 in the heading and inserting ‘‘Retirement Age’’, and

25 by striking ‘‘seventy years of age’’ and inserting
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1 ‘‘having attained retirement age (as defined in sec2 tion 216(1))’’.

3 (b) CONFORMING AMENDMENTS.—

4 (1) ELIMINATION OF REDUNDANT REFERENCES

5 TO RETIREMENT AGE.—Section 203 of the Social

6 Security Act (42 U.S.C. 403) is amended—

7 (A) in the last sentence of subsection (c),

8 by striking ‘‘nor shall any deduction’’ and all

9 that follows and inserting ‘‘nor shall any deduc10 tion be made under this subsection from any

11 widow’s or widower’s insurance benefit if the

12 widow, surviving divorced wife, widower, or sur13 viving divorced husband involved became enti14 tled to such benefit prior to attaining age 60.’’;

15 and

16 (B) in subsection (f)(1), by striking clause

17 (D) and inserting the following: ‘‘(D) for which

18 such individual is entitled to widow’s or widow19 er’s insurance benefits if such individual be20 came so entitled prior to attaining age 60,’’.

21 (2) CONFORMING AMENDMENT TO PROVISIONS

22 FOR DETERMINING AMOUNT OF INCREASE ON AC23 COUNT OF DELAYED RETIREMENT.—Section

24 202(w)(2)(B)(ii) of such Act (42 U.S.C.

25 402(w)(2)(B)(ii)) is amended—
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1 (A) by striking ‘‘either’’; and

2 (B) by striking ‘‘or suffered deductions

3 under section 203(b) or 203(c) in amounts

4 equal to the amount of such benefit’’.

5 SEC. 3. INCREASE IN EXEMPT AMOUNT UNDER EARNINGS

6 TEST FOR BENEFICIARIES UNDER RETIRE7 MENT AGE.

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

9 Security Act (42 U.S.C. 403(f)(8)(D)) is amended to read

10 as follows:

11 ‘‘(D)(i) Notwithstanding any other provision of this

12 subsection, the exempt amount which is applicable to an

13 individual shall be $829.16 for each month of the individ14 ual’s taxable year ending after 1993 and before 1995.

15 ‘‘(ii) For purposes of subparagraph (B)(ii)(II), the

16 increase in the exempt amount provided under clause (i)

17 shall be deemed to have resulted from a determination

18 which shall be deemed to have been made under subpara19 graph (A) in 1993.’’.

20 (b) CONFORMING AMENDMENTS.—

21 (1) Section 203(f) of such Act (42 U.S.C.

22 403(f)) is further amended—

23 (A) in paragraphs (1), (3), and (4)(B), by

24 striking ‘‘the applicable exempt amount’’ and

25 inserting ‘‘the exempt amount’’;
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1 (B) in paragraph (8)(A), by striking ‘‘the

2 new exempt amounts (separately stated for in3 dividuals described in subparagraph (D) and for

4 other individuals) which are to be applicable’’

5 and inserting ‘‘a new exempt amount which

6 shall be effective’’; and

7 (C) in paragraph (8)(B)—

8 (i) by striking ‘‘the exempt amount’’

9 and all that follows through ‘‘whichever’’ in

10 the matter preceding clause (i) and insert11 ing ‘‘the exempt amount for each month of

12 a particular taxable year shall be which13 ever’’;

14 (ii) by striking ‘‘corresponding’’ in

15 clause (i); and

16 (iii) by striking ‘‘an exempt amount’’

17 in the last sentence and inserting ‘‘the ex18 empt amount’’.

19 (2) Section 203(h)(1)(A) of such Act (42

20 U.S.C. 403(h)(1)(A)) is amended by striking ‘‘the

21 applicable exempt amount’’ and inserting ‘‘the ex22 empt amount’’.

23 (3) Section 223(d)(4) of such Act (42 U.S.C.

24 423(d)(4)) is amended by striking ‘‘which is applica25 ble to individuals described in subparagraph (D)
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1 thereof’’ and inserting ‘‘which would be applicable to

2 individuals described in subparagraph (D) thereof as

3 in effect on December 31, 1993, but for the amend4 ments made by the Social Security Earnings Test

5 Amendments of 1993’’.

6 SEC. 4. EFFECTIVE DATE.

7 The amendments made by this Act shall apply with

8 respect to taxable years beginning after December 31,

9 1993.

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