II

106TH CONGRESS

2D SESSION S. 2074

To amend title II of the Social Security Act to eliminate the social security

earnings test for individuals who have attained retirement age.

IN THE SENATE OF THE UNITED STATES

FEBRUARY 22, 2000

Mr. ASHCROFT (for himself, Mr. ABRAHAM, Mr. INHOFE, Mr. DEWINE, Mr.

GRASSLEY, Ms. LANDRIEU, and Mr. ROBERTS) introduced the following

bill; which was read twice and referred to the Committee on Finance

A BILL

To amend title II of the Social Security Act to eliminate

the social security 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,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Social Security Earn5 ings Test Elimination Act of 2000’’.
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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 subsection (c)(1), by striking ‘‘the age of

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

8 in section 216(l))’’;

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

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

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

12 section 216(l))’’;

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

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

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

16 (4) in subsection (f)(3)—

(A) by striking ‘‘331 17 ⁄3 percent’’ and all

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

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

20 earnings for such year in excess of the product

21 of the exempt amount as determined under

22 paragraph (8),’’; and

23 (B) by striking ‘‘age 70’’ and inserting

24 ‘‘retirement age (as defined in section 216(l))’’;
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1 (5) in subsection (h)(1)(A), by striking ‘‘age

2 70’’ each place it appears and inserting ‘‘retirement

3 age (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

9 defined in section 216(l))’’.

10 (b) CONFORMING AMENDMENTS ELIMINATING THE

11 SPECIAL EXEMPT AMOUNT FOR INDIVIDUALS WHO HAVE

12 ATTAINED RETIREMENT AGE.—

13 (1) UNIFORM EXEMPT AMOUNT.—Section

14 203(f)(8)(A) of the Social Security Act (42 U.S.C.

15 403(f)(8)(A)) is amended by striking ‘‘the new ex16 empt amounts (separately stated for individuals de17 scribed in subparagraph (D) and for other individ18 uals) which are to be applicable’’ and inserting ‘‘a

19 new exempt amount which shall be applicable’’.

20 (2) CONFORMING AMENDMENTS.—Section

21 203(f)(8)(B) of the Social Security Act (42 U.S.C.

22 403(f)(8)(B)) is amended—

23 (A) in the matter preceding clause (i), by

24 striking ‘‘Except’’ and all that follows through

25 ‘‘whichever’’ and inserting ‘‘The exempt amount
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1 which is applicable for each month of a par2 ticular taxable year shall be whichever’’;

3 (B) in clauses (i) and (ii), by striking ‘‘cor4 responding’’ each place it appears; and

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

6 exempt amount’’ and inserting ‘‘the exempt

7 amount’’.

8 (3) REPEAL OF BASIS FOR COMPUTATION OF

9 SPECIAL EXEMPT AMOUNT.—Section 203(f)(8)(D) of

10 the Social Security Act (42 U.S.C. (f)(8)(D)) is re11 pealed.

12 (c) ADDITIONAL CONFORMING AMENDMENTS.—

13 (1) ELIMINATION OF REDUNDANT REFERENCES

14 TO RETIREMENT AGE.—Section 203 of the Social

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

16 (A) in subsection (c), in the last sentence,

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

18 that follows and inserting ‘‘nor shall any deduc19 tion be made under this subsection from any

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

21 widow, surviving divorced wife, widower, or sur22 viving divorced husband involved became enti23 tled to such benefit prior to attaining age 60.’’;

24 and
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1 (B) in subsection (f)(1), by striking clause

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

3 such individual is entitled to widow’s or wid4 ower’s insurance benefits if such individual be5 came so entitled prior to attaining age 60,’’.

6 (2) CONFORMING AMENDMENT TO PROVISIONS

7 FOR DETERMINING AMOUNT OF INCREASE ON AC8 COUNT OF DELAYED RETIREMENT.—Section

9 202(w)(2)(B)(ii) of the Social Security Act (42

10 U.S.C. 402(w)(2)(B)(ii)) is amended—

11 (A) by striking ‘‘either’’; and

12 (B) by striking ‘‘or suffered deductions

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

14 equal to the amount of such benefit’’.

15 (3) PROVISIONS RELATING TO EARNINGS

16 TAKEN INTO ACCOUNT IN DETERMINING SUBSTAN17 TIAL GAINFUL ACTIVITY OF BLIND INDIVIDUALS.—

18 The second sentence of section 223(d)(4)(A) of the

19 Social Security Act (42 U.S.C. 423(d)(4)(A)) is

20 amended by striking ‘‘if section 102 of the Senior

21 Citizens’ Right to Work Act of 1996 had not been

22 enacted’’ and inserting the following: ‘‘if the amend23 ments to section 203 made by section 102 of the

24 Senior Citizens’ Right to Work Act of 1996 and by
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1 the Social Security Earnings Test Elimination Act

2 of 2000 had not been enacted’’.

3 (d) EFFECTIVE DATE.—The amendments and re4 peals made by this section shall apply with respect to tax5 able years ending after December 31, 2000.

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