473
taker of the child has made a good faith effort
to enforce the order, as opposed to allowing
good cause exceptions to the prohibition.
(C) TIMING OF BENEFITS.—The effects of
providing child support assurance benefits im-
mediately upon the establishment of a child
support order, as opposed to providing such
benefits only after a period (determined by the
Secretary) of nonreceipt of child support. The
Secretary may select 1 or more such periods to
be tested in different demonstration projects.
(D) RELATIONSHIP
OF
BENEFITS
TO
OTHER INCOME AND BENEFITS.—The effects of
reducing the amount payable with respect to a
child under the State plan approved under part
A of title IV of the Social Security Act by a
portion (determined by the Secretary) of the
child support assurance benefit provided by the
State with respect to the child, as opposed to
reducing the child support assurance benefit
provided by the State with respect to the child
by a portion (determined by the Secretary) of
the earned income of the family of the child.
The Secretary may select 1 or more such por-
474
tions of benefits or of earned income to be test-
ed in different demonstration projects.
(5) PRIORITY TO BE GIVEN TO PROJECTS THAT
INCLUDE WORK INCENTIVES.—In approving applica-
tions to conduct demonstration projects under this
subsection, the Secretary shall give priority among
otherwise equivalent applications to applications that
describe projects that include work incentives for
participants.
(6) APPROVAL
OF
CERTAIN
APPLICATIONS.—
The Secretary shall approve not more than 5 appli-
cations to conduct demonstration projects under this
subsection which appear likely to contribute signifi-
cantly to the achievement of the purpose of this sub-
section.
(7) OTHER REQUIREMENTS.—Each State whose
application to conduct a demonstration project under
this subsection has been approved by the Secretary
shall conduct the project in accordance with such
regulations as the Secretary may prescribe.
(8) FUNDING.—From the sums appropriated to
carry out this subsection, the Secretary shall pay to
each State whose application to conduct a dem-
onstration project under this subsection has been ap-
475
proved by the Secretary, for each month, an amount
equal to—
(A) 90 percent of the aggregate amount of
the child support assurance benefits paid by the
State during the month if, during the month,
the project has met such performance goals as
the Secretary has established for the project; or
(B) 80 percent of such aggregate amount,
otherwise.
(9) MODIFIED PRIORITY OF DISTRIBUTION OF
CHILD SUPPORT COLLECTED FOR CHILDREN WITH
RESPECT
TO
WHOM
CHILD
SUPPORT
ASSURANCE
BENEFIT IS PAID.—In lieu of paragraph (1) of sec-
tion 457(e) of the Social Security Act, child support
collected from a noncustodial parent of a child with
respect to whom a child support assurance benefit is
paid under a demonstration project conducted under
this subsection shall (subject to section 457(d) of
such Act) be paid—
(A) first to the State, to the extent nec-
essary to reimburse the State for the portion of
the benefit not paid from funds provided under
paragraph (8) of this subsection; and
(B) then to the Federal Government, to
the extent necessary to reimburse the Federal
476
Government for the portion of the benefit paid
from funds provided under paragraph (8) of
this subsection.
(10) DURATION OF PROJECTS.—
(A) IN GENERAL.—Each State whose ap-
plication to conduct a demonstration project
under this subsection has been approved by the
Secretary shall conduct the project for not less
than 3 years and not more than 5 years.
(B) 
AUTHORITY
TO
TERMINATE
PROJECTS.—The Secretary may terminate a
demonstration project conducted under this
subsection if the Secretary determines that the
project is not being conducted consistent with
or satisfactorily under this subsection.
(11) EVALUATIONS.—Each State which con-
ducts a demonstration project under this subsection
shall prepare and submit to the Secretary an interim
and a final evaluation of the project with respect to
the impact of the project on—
(A) the economic and noneconomic well-
being of the participants in the project and of
the work force generally; and
(B) participation in and expenditures
under the program of the State under the State
477
plan approved under part A of title IV of the
Social Security Act.
(12) REPORT
TO
THE
CONGRESS.—Within 1
year after the completion of all demonstration
projects conducted under this subsection, the Sec-
retary shall submit to the Committee on Ways and
Means of the House of Representatives and the
Committee on Finance of the Senate a report that
contains a consolidated evaluation of the projects.
SEC. 42608. CHILDREN’S TRUST FUND.
(a) DESIGNATION OF CONTRIBUTIONS.—
(1) IN GENERAL.—Subchapter A of chapter 61
of the Internal Revenue Code of 1986 (relating to
returns and records) is amended by adding at the
end thereof the following new part:
‘‘PART IX—CONTRIBUTIONS TO CHILDREN’S
TRUST FUND
‘‘Sec. 6097. Amounts for Children’s Trust Fund.
‘‘SEC. 6097. AMOUNTS FOR CHILDREN’S TRUST FUND.
‘‘Each taxpayer may include with such taxpayer’s re-
turn of tax imposed by chapter 1 for any taxable year a
contribution by the taxpayer to the Children’s Trust
Fund.’’.
(2) CLERICAL
AMENDMENT.—The table of
parts for subchapter A of chapter 61 of the Internal
481
(b) REPORT TO THE CONGRESS.—Within 1 year after
the date of the enactment of this subtitle, the Comptroller
General shall submit to the Committee on Ways and
Means of the House of Representatives and the Committee
on Finance of the Senate a report that contains the results
of the study required by subsection (a).
SEC. 42611. PUBLICATION OF BEST CHILD SUPPORT PRAC-
TICES.
(a) SENSE OF THE CONGRESS.—It is the sense of the
Congress that the Office of Child Support Enforcement
should develop a mechanism to publicize the best practices
of States in the area of child support.
(b) COMPENDIUM OF STATE CHILD SUPPORT STAT-
UTES.—The Office of Child Support Enforcement shall
produce and update the compendium entitled ‘‘A Guide
To State Child Support And Paternity Laws’’, published
by the National Conference of State Legislatures.
SEC. 42612. ESTABLISHMENT OF PERMANENT CHILD SUP-
PORT ADVISORY COMMITTEE.
(a) IN GENERAL.—The Office of Child Support En-
forcement shall establish an advisory committee on child
support matters composed of Federal and State legisla-
tors, State child support officials, and representatives of
custodial and noncustodial parents.
482
(b) FUNCTIONS.—The advisory committee estab-
lished pursuant to subsection (a) shall—
(1) provide oversight of the implementation of
Federal laws and regulations affecting child support,
and the operation of Federal, State, and local child
support programs; and
(2) provide a forum through which child sup-
port problems experienced by parents, State agen-
cies, the courts, and the private bar may be identi-
fied, and from which recommendations on how to
solve such problems may be reported to the Sec-
retary of Health and Human Services and to the
Congress.
(c) PERMANENCY.—Section 14 of the Federal Advi-
sory Committee Act (5 U.S.C. App.) shall not apply to
the advisory committee established pursuant to subsection
(a) of this section.
CHAPTER 7—STATE ROLE
SEC. 42701. ADVOCATION OF CHILDREN’S ECONOMIC SECU-
RITY.
Section 454 (42 U.S.C. 654), as amended by section
42602(b) of this subtitle, is amended—
(1) by striking ‘‘and’’ at the end of paragraph
(29);
483
(2) by striking the period at the end of para-
graph (30) and inserting ‘‘; and’’; and
(3) by inserting after paragraph (30) the fol-
lowing:
‘‘(31) provide that the agency administering the
plan shall advocate to promote the greatest economic
security possible for children, consistent with the
ability of any individual who owes child support with
respect to the child to provide the support.’’.
SEC. 42702. DUTIES OF STATE CHILD SUPPORT AGENCIES.
Section 454 (42 U.S.C. 654), as amended by section
42701 of this subtitle, is amended—
(1) by striking ‘‘and’’ at the end of paragraph
(30);
(2) by striking the period at the end of para-
graph (31) and inserting ‘‘; and’’; and
(3) by inserting after paragraph (31) the fol-
lowing:
‘‘(32) provide that the agency administering the
plan shall provide to each custodial parent—
‘‘(A) a written description of the services
available under the plan, and a statement de-
scribing the priorities applied in distributing
collected child support and the rules governing
484
confidentiality of information in child support
matters;
‘‘(B) a statement that at least 30 days be-
fore the agency consents to the dismissal of a
child support case with prejudice or a reduction
of arrearages, the agency must provide notice to
the custodial parent at the last known address
of the custodial parent;
‘‘(C) written quarterly reports on the sta-
tus of any case involving the custodial parent;
‘‘(D) a statement that the State is re-
quired to provide services under the plan to any
custodial parent who is eligible for aid under
the State plan approved under part A; and
‘‘(E) a statement that any custodial parent
who applies for services under the plan is eligi-
ble for such services, and that any application
fee for such services is deferred pending deter-
mination of the eligibility of the custodial par-
ent for aid under the State plan approved under
part A.’’.
SEC. 42703. SENSE OF THE CONGRESS REGARDING QUAL-
ITY OF AND ACCESSIBILITY TO CHILD SUP-
PORT SERVICES.
It is the sense of the Congress that—
485
(1) States should work closely with parents to
improve the quality of child support services; and
(2) State and local child support enforcement
agencies should have—
(A) offices in easily accessible locations
near public transportation;
(B) office hours that allow parents to meet
with attorneys and caseworkers without having
to take time off from work; and
(C) office environments conducive to pri-
vate discussion of legal and personal matters,
such as in individual interview rooms and child
care facilities.
SEC. 42704. ADMINISTRATIVE PROCESS FOR CHANGE OF
PAYEE IN IV–D CASES.
Section 466(a) (42 U.S.C. 666(a)), as amended by
section 42502 of this subtitle, is amended by inserting
after paragraph (37) the following:
‘‘(38) Procedures under which only administra-
tive procedures are required to change the payee
under a child support order in a case under this
part, if a statement by an official of the State child
support enforcement agency is included in the court
or administrative file documenting the change.’’.
486
SEC. 42705. SENSE OF THE CONGRESS SUPPORTING USE OF
ADMINISTRATIVE 
PROCEDURES 
IN 
CHILD
SUPPORT CASES.
It is the sense of the Congress that each State should
establish administrative procedures to process child sup-
port cases.
SEC. 42706. SENSE OF THE CONGRESS SUPPORTING ESTAB-
LISHMENT OF STATE CHILD SUPPORT COUN-
CILS.
It is the sense of the Congress that each State should
establish a child support council, composed of members
from all over the State, to—
(1) review State laws on child support and pa-
ternity;
(2) recommend improvements in child support
and paternity programs and in such laws; and
(3) serve as a public forum for custodial and
noncustodial parents on matters related to child sup-
port and paternity.
CHAPTER 8—JOBS FOR UNEMPLOYED
NONCUSTODIAL PARENTS
SEC. 
42801. 
PARENTS 
FAIR 
SHARE 
DEMONSTRATION
PROJECTS.
(a) SENSE OF THE CONGRESS.—It is the sense of the
Congress that any program established by the Federal
Government to provide jobs for noncustodial parents
487
should be administered so as not to adversely affect any
Federal program for custodial parents, either directly or
through competition for available funds.
(b) EVALUATION OF PROJECTS; REPORT TO THE
CONGRESS; CONDITIONAL AUTHORITY TO CONDUCT AD-
DITIONAL AND MORE EXTENSIVE PROJECTS.—Upon re-
ceiving the evaluations required to be provided pursuant
to section 482(d)(3) of the Social Security Act, the Sec-
retary of Health and Human Services shall transmit the
evaluations to the Secretary of Labor who shall—
(1) study the evaluations;
(2) within 12 months after receipt of the eval-
uations, submit to the Committee on Ways and
Means of the House of Representatives and the
Committee on Finance of the Senate a consolidated
report on the activities evaluated; and
(3)(A) if the evaluations are sufficient to permit
the Secretary to make recommendations with respect
to the activities evaluated, include such rec-
ommendations in the report required by paragraph
(2) of this subsection; or
(B) if the evaluations are inconclusive, author-
ize States to provide services, under programs estab-
lished under section 402(a)(19) and part F of title
IV of such Act, on a voluntary or mandatory basis,
488
to noncustodial parents who are unemployed and un-
able to meet their child support obligations, of great-
er scope and for a greater duration than the services
provided under section 482(d)(3) of such Act, in ac-
cordance with regulations prescribed by the Sec-
retary of Labor.
CHAPTER 9—EFFECTIVE DATE
SEC. 42901. EFFECTIVE DATE.
Except as otherwise provided in this subtitle, this
subtitle and the amendments made by this subtitle shall
take effect on January 1, 1997.
Subtitle C—Child Support
Enforcement Improvements
SEC. 43001. NONLIABILITY FOR DEPOSITORY INSTITUTIONS
PROVIDING FINANCIAL RECORDS TO STATE
CHILD SUPPORT ENFORCEMENT AGENCIES
IN CHILD SUPPORT CASES.
(a) IN GENERAL.—Notwithstanding any other provi-
sion of Federal or State law, a depository institution shall
not be liable under any Federal or State law to any person
for disclosing any financial record of an individual to a
State child support enforcement agency attempting to es-
tablish, modify, or enforce a child support obligation of
such individual.
489
(b) PROHIBITION
OF DISCLOSURE
OF FINANCIAL
RECORD OBTAINED
BY STATE CHILD SUPPORT EN-
FORCEMENT AGENCY.—A State child support enforcement
agency which obtains a financial record of an individual
from a depository institution pursuant to subsection (a)
may disclose such financial record only for the purpose
of, and to the extent necessary in, establishing, modifying,
or enforcing a child support obligation of such individual.
(c) CIVIL DAMAGES FOR UNAUTHORIZED DISCLO-
SURE.—
(1) DISCLOSURE BY STATE OFFICER OR EM-
PLOYEE.—If any officer or employee of a State
knowingly, or by reason of negligence, discloses a fi-
nancial record of an individual in violation of sub-
section (b), such individual may bring a civil action
for damages against such State in a district court of
the United States.
(2) NO LIABILITY FOR GOOD FAITH BUT ERRO-
NEOUS
INTERPRETATION.—No liability shall arise
under this subsection with respect to any disclosure
which results from a good faith, but erroneous, in-
terpretation of subsection (b).
(3) DAMAGES.—In any action brought under
paragraph (1), upon a finding of liability on the part
490
of the defendant, the defendant shall be liable to the
plaintiff in an amount equal to the sum of—
(A) the greater of—
(i) $1,000 for each act of unauthor-
ized disclosure of a financial record with
respect to which such defendant is found
liable; or
(ii) the sum of—
(I) the actual damages sustained
by the plaintiff as a result of such un-
authorized disclosure; plus
(II) in the case of a willful disclo-
sure or a disclosure which is the re-
sult of gross negligence, punitive dam-
ages; plus
(B) the costs of the action.
(d) DEFINITIONS.—For purposes of this section:
(1) The term ‘‘depository institution’’ means—
(A) a depository institution, as defined by
section 3(c) of the Federal Deposit Insurance
Act;
(B) an institution-affiliated party, as de-
fined by section 3(u) of such Act; and
(C) any Federal credit union or State cred-
it union, as defined by section 101 of the Fed-
491
eral Credit Union Act, including an institution-
affiliated party of such a credit union, as de-
fined by section 206(r) of such Act.
(2) The term ‘‘financial record’’ has the mean-
ing given such term by section 1101(2) of the Right
to Financial Privacy Act of 1978.
(3) The term ‘‘State child support enforcement
agency’’ means a State agency which administers a
State program for establishing and enforcing child
support obligations.
SEC. 43002. ACCESS TO AND USE OF CONSUMER REPORTS
BY STATE CHILD SUPPORT ENFORCEMENT
AGENCIES IN CHILD SUPPORT CASES.
(a) IN GENERAL.—Section 604 of the Fair Credit
Reporting Act (15 U.S.C. 1681b) is amended by adding
at the end the following:
‘‘(4) To a State child support enforcement agency
that is seeking to establish, modify, or enforce a child sup-
port obligation against the consumer, if—
‘‘(A) the paternity of the consumer for the child
to which the obligation relates has been established
or acknowledged by the consumer in accordance with
State laws under which the obligation arises (if re-
quired by those laws); and
492
‘‘(B) the State child support enforcement agen-
cy—
‘‘(i) before obtaining the consumer report,
provides written notice to the consumer that the
State agency intends to obtain a consumer re-
port on the consumer; and
‘‘(ii) certifies to the consumer reporting
agency that—
‘‘(I) the requirement in subparagraph
(A) has been fulfilled (if applicable); and
‘‘(II) the notice required by clause (i)
has been provided.’’.
(b) STATE CHILD SUPPORT ENFORCEMENT AGENCY
DEFINED.—Section 603 of such Act (15 U.S.C. 1681a)
is amended by adding at the end the following new sub-
section:
‘‘(k) The term ‘State child support enforcement agen-
cy’ means a State agency which administers a State pro-
gram for establishing and enforcing child support obliga-
tions.’’.
SEC. 43003. HEALTH CARE SUPPORT.
(a) INCLUSION IN CHILD SUPPORT ORDERS.—
(1) IN GENERAL.—Section 466(a) of the Social
Security Act (42 U.S.C. 666(a)) is amended by in-
serting after paragraph (11) the following:
493
‘‘(12) Not later than the beginning of the 9th
calendar month that begins after the date the Sec-
retary prescribes final regulations as provided for in
section 467(d)(2):
‘‘(A) Procedures which require any child
support order, issued or modified by a court or
administrative agency of the State on or after
the effective date of guidelines established by
the State under section 467(d), to provide for
coverage of the health care costs of the child in
accordance with such guidelines.
‘‘(B) Procedures which require the expe-
dited consideration and disposition of any alle-
gation of noncompliance with an obligation to
cover the health care costs of a child imposed
under a child support order issued or modified
in the State.’’.
(2) STATE GUIDELINES.—Section 467 of such
Act (42 U.S.C. 667) is amended by adding at the
end the following:
‘‘(d)(1) Not later than the beginning of the 9th cal-
endar month that begins after the date the Secretary pre-
scribes final regulations in accordance with paragraph (2),
each State, as a condition for having its State plan ap-
proved under this part, must establish guidelines for the
494
coverage of the health care costs of children pursuant to
child support orders issued or modified in the State, which
guidelines shall create a streamlined process that meets
the minimum standards established by the Secretary in
such regulations.
‘‘(2)(A) The Secretary shall promulgate regulations
which set forth minimum standards that any set of guide-
lines established pursuant to paragraph (1) must meet in
providing for the coverage of the health care costs of chil-
dren pursuant to child support orders issued or modified
in the State, including—
‘‘(i) the contents of such an order with respect
to the coverage of such costs;
‘‘(ii) the distribution of responsibility for such
costs;
‘‘(iii) to the extent that such costs are to be
covered through health insurance—
‘‘(I) the provision of such insurance;
‘‘(II) the payment of insurance claims; and
‘‘(III) the rights of the noncustodial parent
and the custodial parent to insurance informa-
tion;
‘‘(iv) the circumstances under which a provider
of health insurance may or may not deny coverage
to a child who is the subject of such an order;
495
‘‘(v) penalties to be imposed on providers of
health insurance who fail to comply with the guide-
lines; and
‘‘(vi) how changes in the circumstances of the
noncustodial parent and the custodial parent are to
be taken into account with respect to the coverage
of such costs.
‘‘(B) In developing such standards, the Secretary
shall ensure that, in establishing guidelines pursuant to
paragraph (1), the State considers the following matters
in the following order of importance:
‘‘(i) The best interests of the child.
‘‘(ii) The financial and other circumstances of
the parents of the child.
‘‘(iii) Cost-effectiveness.
‘‘(3) The preceding subsections of this section shall
apply in like manner to the guidelines established pursu-
ant to this subsection.’’.
(3) REGULATIONS.—
(A) PROPOSED REGULATIONS.—Within 9
months after the date of the enactment of this
subtitle, the Secretary of Health and Human
Services shall issue proposed regulations to im-
plement the amendments made by this sub-
section.
496
(B) FINAL
REGULATIONS.—Within 14
months after the date of the enactment of this
subtitle, the Secretary of Health and Human
Services shall issue final regulations to imple-
ment the amendments made by this subsection.
(b) INCLUSION IN INCENTIVE PAYMENTS PROGRAM
OF DEPENDENT HEALTH INSURANCE PROVIDED DUE TO
SUCCESSFUL ENFORCEMENT.—
(1) IN GENERAL.—Section 458(b) of the Social
Security Act (42 U.S.C. 658(b)) is amended by add-
ing at the end the following:
‘‘(5)(A) For purposes of this section, the successful
enforcement by the State of a provision of a support order
requiring an absent parent to obtain health insurance for
1 or more children shall be considered the collection of
support from the absent parent, without regard to the
means by which such support is provided.
‘‘(B) The amount of support collected in any case in
which the State successfully enforces a provision of a sup-
port order requiring an absent parent to obtain health in-
surance for 1 or more children shall be the savings to the
State from the provision of such health insurance to such
children, as determined in accordance with a health insur-
ance savings methodology adopted by the State in accord-
ance with regulations prescribed by the Secretary.’’.
497
(2) REGULATIONS.—Within 6 months after the
date of the enactment of this subtitle, the Secretary
of Health and Human Services shall prescribe such
regulations as may be necessary to implement the
amendment made by paragraph (1).
(3) STUDY; REPORT.—
(A) STUDY.—The Secretary of Health and
Human Services shall conduct a study to deter-
mine the incentives that should be provided to
encourage States to enforce obligations of non-
custodial parents to pay (and obtain medical in-
surance coverage with respect to) the reason-
able and necessary health and dental expenses
of the children to whom the noncustodial par-
ents owe such obligations.
(B) REPORT.—Not later than 12 months
after the date of the enactment of this subtitle,
the Secretary of Health and Human Services
shall submit to the Committee on Ways and
Means of the House of Representatives and the
Committee on Finance of the Senate the results
of the study required by subparagraph (A).
498
SEC. 43004. ANNUAL REPORTS ON STATE COMPLIANCE
WITH TIME LIMITS WITHIN WHICH STATE
MUST PROVIDE CERTAIN CHILD SUPPORT AS-
SISTANCE.
Section 452(a)(10) of the Social Security Act (42
U.S.C. 652(a)(10)) is amended—
(1) in subparagraph (H), by striking ‘‘and’’;
(2) in subparagraph (I), by striking the period
and inserting ‘‘; and’’; and
(3) by inserting after subparagraph (I) the fol-
lowing:
‘‘(J) compliance, by State, with the stand-
ards established pursuant to subsections (h)
and (i).’’.
SEC. 43005. WAGES WITHHELD BY EMPLOYERS TO PAY
CHILD SUPPORT OBLIGATIONS REQUIRED TO
BE PAID TO STATE WITHIN 10 DAYS; LATE
PAYMENT PENALTY IMPOSED ON EMPLOY-
ERS.
(a) IN GENERAL.—Section 466(b)(6)(A) of the Social
Security Act (42 U.S.C. 666(b)(6)(A)) is amended—
(1) in clause (i), by inserting ‘‘within 10 days
after the payment of such wages’’ before ‘‘to the ap-
propriate agency’’; and
(2) by adding at the end the following:
499
‘‘(iii) The State must require any employer who
fails to make any payment required in accordance
with clause (i) within the 10-day period described
therein to pay the State a $1,000 penalty. The State
must expend all penalties collected in accordance
with this clause for the operation of the State plan
approved under section 454, not later than the end
of the calendar quarter following the calendar quar-
ter in which collected.’’.
(b) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2) of this subsection, the amendments made
by subsection (a) of this section shall take effect on
the date of the enactment of this subtitle and apply
to wages paid on or after such date and payments
under part D of title IV of the Social Security Act
for calendar quarters beginning on or after such
date.
(2) DELAY PERMITTED IF STATE LEGISLATION
REQUIRED.—In the case of a State plan approved
under section 454 of the Social Security Act which
the Secretary of Health and Human Services deter-
mines requires State legislation (other than legisla-
tion appropriating funds) in order for the plan to
meet the additional requirements imposed by the
500
amendments made by subsection (a) of this section,
the State plan shall not be regarded as failing to
comply with the requirements of such section 454
solely on the basis of the failure of the plan to meet
such additional requirements before the 1st day of
the 1st calendar quarter beginning after the close of
the 1st regular session of the State legislature that
begins after the date of the enactment of this sub-
title. For purposes of the previous sentence, in the
case of a State that has a 2-year legislative session,
each year of such session shall be deemed to be a
separate regular session of the State legislature.
SEC. 43006. NATIONAL PARENT LOCATOR NETWORK.
Section 453 of the Social Security Act (42 U.S.C.
653) is amended by adding at the end the following:
‘‘(g) The Secretary shall expand the Parent Locator
Service to establish a national network based on the com-
prehensive statewide child support enforcement systems
developed by the States, to—
‘‘(1) allow each State to—
‘‘(A) locate any absent parent who owes
child support, for whom a child support obliga-
tion is being established, or for whom an order
for visitation is being enforced, by—
502
‘‘(3) provide ready access to courts of the infor-
mation on the network by location of a computer
terminal in each court.’’.
Subtitle D—Single Parent
Protection
SEC. 44001. TREATMENT OF UNPAID CHILD SUPPORT.
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to refundable credits) is amended by redes-
ignating section 35 as section 36 and by inserting after
section 34 the following new section:
‘‘SEC. 35. UNPAID CHILD SUPPORT.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against
the tax imposed by this subtitle for the taxable year an
amount equal to the unpaid child support of such individ-
ual for such year.
‘‘(b) DEFINITIONS.—For purposes of this section—
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible
individual’ means any individual—
‘‘(A) who is entitled to receive child sup-
port payments during the taxable year, and
‘‘(B) who, as of the close of such taxable
year, has not received all of the child support
503
payments to which such individual is entitled
for such year.
‘‘(2) UNPAID CHILD SUPPORT.—The term ‘un-
paid child support’ means, with respect to an indi-
vidual for any taxable year, the excess of—
‘‘(A) the aggregate child support payments
such individual is entitled to receive during
such year, over
‘‘(B) the child support payments such indi-
vidual received during such year.
‘‘(3) CHILD SUPPORT PAYMENT.—
‘‘(A) IN GENERAL.—The term ‘child sup-
port payment’ means, with respect to any tax-
able year—
‘‘(i) any periodic payment of a fixed
amount, or
‘‘(ii) any payment of a medical or
educational expense, insurance premium,
or other similar item,
which is required to be paid to the taxpayer
during such taxable year by an individual under
a support instrument for the support of any
child of such individual.
‘‘(B) COORDINATION
WITH
AFDC.—The
term ‘child support payment’ shall not include
504
any payment the right to which has been as-
signed to a State under section 402(a)(26) of
the Social Security Act.
‘‘(c) TAXPAYER REQUIRED TO IDENTIFY INDIVID-
UAL REQUIRED TO PAY SUPPORT.—No credit shall be al-
lowed under this section for a taxable year unless the tax-
payer includes on the return for such year the name and
TIN on each individual required to make support pay-
ments to the taxpayer during such taxable year.
‘‘(d) INCREASE IN TAX OF INDIVIDUAL FAILING TO
MAKE REQUIRED SUPPORT PAYMENTS.—
‘‘(1) IN GENERAL.—If credit is allowed under
this section for any taxable year with respect to un-
paid support payments, the tax imposed by this
chapter of the individual failing to make such pay-
ment (for such individual’s taxable year which be-
gins in the calendar year in which the taxable year
of the taxpayer begins) shall be increased by the
amount of such credit.
‘‘(2) NO CREDITS AGAINST TAX, ETC.—Any in-
crease in tax under this subsection shall not be
treated as a tax imposed by this chapter for pur-
poses of determining—
‘‘(A) the amount of any other credit under
this part, or
505
‘‘(B) the minimum tax under section 55.’’
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title
31, United States Code, is amended by inserting be-
fore the period ‘‘or from section 35 of such Code’’.
(2) The table of sections for subpart C of part
IV of subchapter A of chapter 1 is amended by
striking the item relating to section 35 and inserting
the following new items:
‘‘Sec. 35. Unpaid child support.
‘‘Sec. 36. Overpayments of tax.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1996.
Subtitle E—Women’s Pension
Equity
SEC. 45001. MODEL SPOUSAL CONSENT FORM AND QUALI-
FIED DOMESTIC RELATIONS ORDER.
(a) MODEL SPOUSAL CONSENT FORM.—
(1) AMENDMENT
TO
INTERNAL
REVENUE
CODE.—Section 417(a) of the Internal Revenue
Code of 1986 is amended by adding at the end the
following new paragraph:
‘‘(7) CONSENT FORM.—The Secretary shall de-
velop a form not later than January 1, 1997, for the
506
spousal consent required under paragraph (2)
which—
‘‘(A) is written in a manner calculated to
be understood by the average person, and
‘‘(B) discloses in plain form whether—
‘‘(i) the waiver is irrevocable, and
‘‘(ii) the waiver may be revoked by a
qualified domestic relations order.’’.
(2) AMENDMENT TO ERISA.—Section 205(c) of
the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1055(c)) is amended by adding at
the end the following new paragraph:
‘‘(8) The Secretary of the Treasury shall de-
velop a form not later than January 1, 1997, for the
spousal consent required under paragraph (2)
which—
‘‘(A) is written in a manner calculated to
be understood by the average person, and
‘‘(B) discloses in plain form whether—
‘‘(i) the waiver is irrevocable, and
‘‘(ii) the waiver may be revoked by a
qualified domestic relations order.’’.
(b) MODEL
QUALIFIED
DOMESTIC
RELATIONS
ORDER.—
507
(1) AMENDMENT TO ERISA.—Section 206(d)(3)
of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1056(d)(3)) is amended by adding
at the end the following new subparagraph:
‘‘(O) The Secretary shall develop a form not later
than January 1, 1997, for a qualified domestic relations
order—
‘‘(i) which meets all the requirements of sub-
paragraph (B)(i), and
‘‘(ii) the provisions of which focus attention on
the need to consider the treatment of any lump sum
payment, qualified joint and survivor annuity, or
qualified preretirement survivor annuity.’’.
(2) AMENDMENT
TO
INTERNAL
REVENUE
CODE.—Section 414(p) of the Internal Revenue
Code of 1986 is amended by adding at the end the
following new paragraph:
‘‘(13) The Secretary of Labor shall develop a
form not later than January 1, 1997, for a qualified
domestic relations order which—
‘‘(A) which meets all the requirements of
paragraph (1)(A), and
‘‘(B) the provisions of which focus atten-
tion on the need to consider the treatment of
any lump sum payment, qualified joint and sur-
508
vivor annuity, or qualified preretirement survi-
vor annuity.’’.
(c) PUBLICITY.—The Secretary of the Treasury and
the Secretary of Labor shall include publicity for the
model forms required by the amendments made by this
section in the pension outreach efforts undertaken by each
Secretary.
SEC. 45002. EXTENSION OF TIER II RAILROAD RETIREMENT
BENEFITS TO SURVIVING FORMER SPOUSES
PURSUANT TO DIVORCE AGREEMENTS.
(a) IN GENERAL.—Section 5 of the Railroad Retire-
ment Act of 1974 (45 U.S.C. 231d) is amended by adding
at the end the following new subsection:
‘‘(d) Notwithstanding any other provision of law, the
payment of any portion of an annuity computed under sec-
tion 3(b) to a surviving former spouse in accordance with
a court decree of divorce, annulment, or legal separation
or the terms of any court-approved property settlement
incident to any such court decree shall not be terminated
upon the death of the individual who performed the service
with respect to which such annuity is so computed unless
such termination is otherwise required by the terms of
such court decree.’’.
509
(b) EFFECTIVE DATE.—The amendment made by
this section shall take effect on the date of the enactment
of this subtitle.
SEC. 45003. SURVIVOR ANNUITIES FOR WIDOWS, WIDOW-
ERS, AND FORMER SPOUSES OF FEDERAL
EMPLOYEES WHO DIE BEFORE ATTAINING
AGE FOR DEFERRED ANNUITY UNDER CIVIL
SERVICE RETIREMENT SYSTEM.
(a) BENEFITS FOR WIDOW OR WIDOWER.—Section
8341(f) of title 5, United States Code, is amended—
(1) in the matter preceding paragraph (1) by—
(A) by inserting ‘‘a former employee sepa-
rated from the service with title to deferred an-
nuity from the Fund dies before having estab-
lished a valid claim for annuity and is survived
by a spouse, or if’’ before ‘‘a Member’’; and
(B) by inserting ‘‘of such former employee
or Member’’ after ‘‘the surviving spouse’’;
(2) in paragraph (1)—
(A) by inserting ‘‘former employee or’’
before ‘‘Member commencing’’; and
(B) by inserting ‘‘former employee or’’
before ‘‘Member dies’’; and
(3) in the undesignated sentence following para-
graph (2)—
510
(A) in the matter preceding subparagraph
(A) by inserting ‘‘former employee or’’ before
‘‘Member’’; and
(B) in subparagraph (B) by inserting
‘‘former employee or’’ before ‘‘Member’’.
(b) BENEFITS
FOR
FORMER
SPOUSE.—Section
8341(h) of title 5, United States Code, is amended—
(1) in paragraph (1) by adding after the first
sentence ‘‘Subject to paragraphs (2) through (5) of
this subsection, a former spouse of a former em-
ployee who dies after having separated from the
service with title to a deferred annuity under section
8338(a) but before having established a valid claim
for annuity is entitled to a survivor annuity under
this subsection, if and to the extent expressly pro-
vided for in an election under section 8339(j)(3) of
this title, or in the terms of any decree of divorce
or annulment or any court order or court-approved
property settlement agreement incident to such de-
cree.’’; and
(2) in paragraph (2)—
(A) in subparagraph (A)(ii) by striking ‘‘or
annuitant,’’ and inserting ‘‘annuitant, or former
employee’’; and
511
(B) in subparagraph (B)(iii) by inserting
‘‘former employee or’’ before ‘‘Member’’.
(c) PROTECTION OF SURVIVOR BENEFIT RIGHTS.—
Section 8339(j)(3) of title 5, United States Code, is
amended by inserting at the end the following:
‘‘The Office shall provide by regulation for the appli-
cation of this subsection to the widow, widower, or surviv-
ing former spouse of a former employee who dies after
having separated from the service with title to a deferred
annuity under section 8338(a) but before having estab-
lished a valid claim for annuity.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this subtitle and shall apply only in the case of a former
employee who dies on or after such date.
SEC. 45004. COURT ORDERS RELATING TO FEDERAL RE-
TIREMENT BENEFITS FOR FORMER SPOUSES
OF FEDERAL EMPLOYEES.
(a) CIVIL SERVICE RETIREMENT SYSTEM.—
(1) IN GENERAL.—Section 8345(j) of title 5,
United States Code, is amended—
(A) by redesignating paragraph (3) as
paragraph (4); and
(B) by inserting after paragraph (2) the
following new paragraph:
512
‘‘(3) Payment to a person under a court decree, court
order, property settlement, or similar process referred to
under paragraph (1) shall include payment to a former
spouse of the employee, Member, or annuitant.’’.
(2) LUMP-SUM
BENEFITS.—Section 8342 of
title 5, United States Code, is amended—
(A) in subsection (c) by striking ‘‘Lump-
sum benefits’’ and inserting ‘‘Subject to sub-
section (j), lump-sum benefits’’; and
(B) in subsection (j)(1) by striking ‘‘the
lump-sum credit under subsection (a) of this
section’’ and inserting ‘‘any lump-sum credit or
lump-sum benefit under this section’’.
(b) FEDERAL EMPLOYEES RETIREMENT SYSTEM.—
Section 8467 of title 5, United States Code, is amended—
(1) by redesignating subsection (c) as sub-
section (d); and
(2) by inserting after subsection (b) the follow-
ing new subsection:
‘‘(c) Payment to a person under a court decree, court
order, property settlement, or similar process referred to
under subsection (a) shall include payment to a former
spouse of the employee, Member, or annuitant.’’.
513
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this subtitle.
SEC. 45005. PREVENTION OF CIRCUMVENTION OF COURT
ORDER BY WAIVER OF RETIRED PAY TO EN-
HANCE CIVIL SERVICE RETIREMENT ANNU-
ITY.
(a) CIVIL SERVICE RETIREMENT AND DISABILITY
SYSTEM.—(1) Subsection (c) of section 8332 of title 5,
United States Code, is amended by adding at the end the
following:
‘‘(4) If an employee or Member waives retired pay
that is subject to a court order for which there has been
effective service on the Secretary concerned for purposes
of section 1408 of title 10, the military service on which
the retired pay is based may be credited as service for
purposes of this subchapter only if, in accordance with
regulations prescribed by the Director of the Office of Per-
sonnel Management, the employee or Member authorizes
the Director to deduct and withhold from the annuity pay-
able to the employee or Member under this subchapter,
and to pay to the former spouse covered by the court
order, the same amount that would have been deducted
and withheld from the employee’s or Member’s retired pay
and paid to that former spouse under such section 1408.’’.
514
(2) Paragraph (1) of such subsection is amended by
striking out ‘‘Except as provided in paragraph (2)’’ and
inserting ‘‘Except as provided in paragraphs (2) and (4)’’.
(b) FEDERAL EMPLOYEES’ RETIREMENT SYSTEM.—
(1) Subsection (c) of section 8411 of title 5, United States
Code, is amended by adding at the end the following:
‘‘(5) If an employee or Member waives retired pay
that is subject to a court order for which there has been
effective service on the Secretary concerned for purposes
of section 1408 of title 10, the military service on which
the retired pay is based may be credited as service for
purposes of this chapter only if, in accordance with regula-
tions prescribed by the Director of the Office of Personnel
Management, the employee or Member authorizes the Di-
rector to deduct and withhold from the annuity payable
to the employee or Member under this subchapter, and
to pay to the former spouse covered by the court order,
the same amount that would have been deducted and with-
held from the employee’s or Member’s retired pay and
paid to that former spouse under such section 1408.’’.
(2) Paragraph (1) of such subsection is amended by
striking out ‘‘Except as provided in paragraph (2) or (3)’’
and inserting ‘‘Except as provided in paragraphs (2), (3),
and (5)’’.
515
(c) EFFECTIVE DATE.—The amendment made by
subsection (a) shall take effect on January 1, 1997.
Subtitle F—Pension Reform
SEC. 46001. PENSION INTEGRATION RULES.
(a) APPLICABILITY OF NEW INTEGRATION RULES
EXTENDED TO ALL EXISTING ACCRUED BENEFITS.—
Notwithstanding subsection (c)(1) of section 1111 of the
Tax Reform Act of 1986 (relating to effective date of ap-
plication of nondiscrimination rules to integrated plans)
(100 Stat. 2440), effective for plan years beginning after
the date of the enactment of this subtitle, the amendments
made by subsection (a) of such section 1111 shall also
apply to benefits attributable to plan years beginning on
or before December 31, 1988.
(b) INTEGRATION DISALLOWED
FOR SIMPLIFIED
EMPLOYEE PENSIONS.—
(1) IN GENERAL.—Subparagraph (D) of section
408(k)(3) of the Internal Revenue Code of 1986 (re-
lating to permitted disparity under rules limiting
discrimination under simplified employee pensions)
is repealed.
(2) CONFORMING AMENDMENT.—Subparagraph
(C) of such section 408(k)(3) is amended by striking
‘‘and except as provided in subparagraph (D),’’.
516
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply with respect to taxable
years beginning on or after January 1, 1996.
(c) EVENTUAL REPEAL OF INTEGRATION RULES.—
Effective for plan years beginning on or after January 1,
2003—
(1) subparagraphs (C) and (D) of section
401(a)(5) of the Internal Revenue Code of 1986 (re-
lating to pension integration exceptions under non-
discrimination requirements for qualification) are re-
pealed, and subparagraph (E) of such section
401(a)(5) is redesignated as subparagraph (C); and
(2) subsection (l) of section 401 of such Code
(relating to nondiscriminatory coordination of de-
fined contribution plans with OASDI) is repealed.
SEC. 46002. APPLICATION OF MINIMUM COVERAGE RE-
QUIREMENTS WITH RESPECT TO SEPARATE
LINES OF BUSINESS.
(a) IN GENERAL.—Subsection (b) of section 410 of
the Internal Revenue Code of 1986 (relating to minimum
coverage requirements) is amended—
(1) in paragraph (1), by striking ‘‘A trust’’ and
inserting ‘‘In any case in which the employer with
respect to a plan is treated, under section 414(r), as
operating separate lines of business for a plan year,
517
a trust’’, and by inserting ‘‘for such plan year’’ after
‘‘requirements’’; and
(2) by redesignating paragraphs (3) through
(6) as paragraphs (4) through (7), respectively and
by inserting after paragraph (2) the following new
paragraph:
‘‘(3) SPECIAL RULE WHERE EMPLOYER OPER-
ATES SINGLE LINE OF BUSINESS.—In any case in
which the employer with respect to a plan is not
treated, under section 414(r), as operating separate
lines of business for a plan year, a trust shall not
constitute a qualified trust under section 401(a) un-
less such trust is designated by the employer as part
of a plan which benefits all employees of the
employer.’’.
(b) LIMITATION
ON LINE
OF BUSINESS EXCEP-
TION.—Paragraph (6) of section 410(b) of such Code (as
redesignated by subsection (a)(2) of this section) is
amended by inserting ‘‘other than paragraph (1)(A)’’ after
‘‘this subsection’’.
SEC. 46003. ELIMINATION OF SPECIAL VESTING RULE FOR
MULTIEMPLOYER PLANS.
(a) INTERNAL REVENUE CODE AMENDMENT.—Para-
graph (2) of section 411(a) of the Internal Revenue Code
518
of 1986 (relating to minimum vesting standards) is
amended—
(1) by striking ‘‘subparagraph (A), (B), or (C)’’
and inserting ‘‘subparagraph (A) or (B)’’; and
(2) by striking subparagraph (C).
(b) ERISA AMENDMENT.—Paragraph (2) of section
203(a)(2) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1053(a)(2)) is amended—
(1) by striking ‘‘subparagraph (A), (B), or (C)’’
and inserting ‘‘subparagraph (A) or (B)’’; and
(2) by striking subparagraph (C).
SEC. 46004. DIVISION OF PENSION BENEFITS UPON DI-
VORCE.
(a) AMENDMENTS
TO
THE INTERNAL REVENUE
CODE OF 1986.—
(1) IN
GENERAL.—Subsection (a) of section
401 of the Internal Revenue Code of 1986 (relating
to requirements for qualification) is amended—
(A) by inserting after paragraph (31) the
following new paragraph:
‘‘(32) DIVISION OF PENSION BENEFITS UPON
DIVORCE.—
‘‘(A) IN GENERAL.—In the case of a di-
vorce of a participant in a pension plan from a
spouse who is, immediately before the divorce,
519
a beneficiary under the plan, a trust forming
a part of such plan shall not constitute a quali-
fied trust under this section unless the plan
provides that at least 50 percent of the marital
share of the accrued benefit of the participant
under the plan ceases to be an accrued benefit
of such participant and becomes an accrued
benefit of such divorced spouse, determined and
payable upon the earlier of the retirement of
the participant, the participant’s death, or the
termination of the plan, except to the extent
that a qualified domestic relations order in con-
nection with such divorce provides otherwise.
‘‘(B) 
LIMITATION.—Subparagraph 
(A)
shall not be construed—
‘‘(i) to require a plan to provide any
type or form of benefit, or any option, not
otherwise provided under the plan,
‘‘(ii) to require the plan to provide in-
creased benefits (determined on the basis
of actuarial value),
‘‘(iii) to require the payment of bene-
fits to the divorced spouse which are re-
quired to be paid to another individual in
accordance with this paragraph or pursu-
520
ant to a domestic relations order previously
determined to be a qualified domestic rela-
tions order, or
‘‘(iv) to require payment of benefits to
the divorced spouse in the form of a quali-
fied joint and survivor annuity to the di-
vorced spouse and his or her subsequent
spouse.
‘‘(C) DEFINITIONS.—For purposes of this
paragraph—
‘‘(i) DOMESTIC
RELATIONS
ORDER;
QUALIFIED
DOMESTIC
RELATIONS
ORDER.—The terms ‘domestic relations
order’ and ‘qualified domestic relations
order’ shall have the meanings provided in
section 414(p).
‘‘(ii) MARITAL
SHARE.—The term
‘marital share’ means, in connection with
an accrued benefit under a pension plan,
the product derived by multiplying—
‘‘(I) the actuarial present value
of the accrued benefit, by
‘‘(II) a fraction, the numerator of
which is the period of time, during the
marriage between the spouse and the
521
participant in the plan, which con-
stitutes creditable service by the par-
ticipant under the plan, and the de-
nominator of which is the total period
of time which constitutes creditable
service by the participant under the
plan.
‘‘(iii) QUALIFIED JOINT AND SURVI-
VOR ANNUITY.—The term ‘qualified joint
and survivor annuity’ has the meaning pro-
vided in section 417(b).
‘‘(D) REGULATIONS.—In prescribing regu-
lations under this paragraph, the Secretary
shall consult with the Secretary of Labor.’’; and
(B) in the last sentence, by striking ‘‘and
(20)’’ and inserting ‘‘(20), and (32)’’.
(2) CONFORMING AMENDMENTS.—
(A) 
Subparagraph 
(B) 
of 
section
401(a)(13) of such Code (relating to special
rules for domestic relations orders) is amended
by inserting ‘‘or if such creation, assignment, or
recognition pursuant to such order is necessary
for compliance with the requirements of para-
graph (32)’’ before the period.
522
(B) Subsection (p) of section 414 of such
Code (defining qualified domestic relations or-
ders) is amended—
(i) in paragraph (3)(C), by inserting
‘‘or to a divorced spouse of the participant
in connection with a previously occurring
divorce 
as 
required 
under 
section
401(a)(32)’’ before the period; and
(ii) in paragraph (7)(C), by striking
‘‘if there had been no order’’ and inserting
‘‘in accordance with section 401(a)(32) as
if there had been no qualified domestic re-
lations order’’.
(b) AMENDMENTS TO THE EMPLOYEE RETIREMENT
INCOME SECURITY ACT OF 1974.—
(1) IN
GENERAL.—Section 206 of Employee
Retirement Income Security Act of 1974 (29 U.S.C.
1056) is amended by adding at the end the following
new subsection:
‘‘(e)(1) In the case of a divorce of a participant in
a pension plan from a spouse who is, immediately before
the divorce, a beneficiary under the plan, the plan shall
provide that at least 50 percent of the marital share of
the accrued benefit of the participant under the plan
ceases to be an accrued benefit of such participant and
523
becomes an accrued benefit of such divorced spouse, deter-
mined and payable upon the earlier of the retirement of
the participant, the participant’s death, or the termination
of the plan, except to the extent that a qualified domestic
relations order in connection with such divorce provides
otherwise.
‘‘(2) Paragraph (1) shall not be construed—
‘‘(A) to require a plan to provide any type or
form of benefit, or any option, not otherwise pro-
vided under the plan,
‘‘(B) to require the plan to provide increased
benefits (determined on the basis of actuarial value),
‘‘(C) to require the payment of benefits to the
divorced spouse which are required to be paid to an-
other individual in accordance with this subsection
or pursuant to a domestic relation order previously
determined to be a qualified domestic relations
order, or
‘‘(D) to require payment of benefits to the di-
vorced spouse in the form of a joint and survivor an-
nuity to the divorced spouse and his or her subse-
quent spouse.
‘‘(3) For purposes of this subsection—
524
‘‘(A) The terms ‘domestic relations order’ and
‘qualified domestic relations order’ shall have the
meanings provided in subsection (d)(3)(B).
‘‘(B) The term ‘marital share’ means, in con-
nection with an accrued benefit under a pension
plan, the product derived by multiplying—
‘‘(i) the actuarial present value of the ac-
crued benefit, by
‘‘(ii) a fraction—
‘‘(I) the numerator of which is the pe-
riod of time, during the marriage between
the spouse and the participant in the plan,
which constitutes creditable service by the
participant under the plan, and
‘‘(II) the denominator of which is the
total period of time which constitutes cred-
itable service by the participant under the
plan.
‘‘(C) The term ‘qualified joint and survivor an-
nuity’ shall have the meaning provided in section
205(d).
‘‘(4) In prescribing regulations under this subsection,
the Secretary shall consult with the Secretary of the
Treasury.’’.
525
(2) 
CONFORMING
AMENDMENTS.—Section
206(d) of such Act (29 U.S.C. 1056(d)) is amend-
ed—
(A) in the first sentence of paragraph
(3)(A), by inserting ‘‘or if such creation, assign-
ment, or recognition pursuant to such order is
necessary for compliance with the requirements
of subsection (e)’’ before the period;
(B) in paragraph (3)(D)(iii), by inserting
‘‘or to a divorced spouse of the participant in
connection with a previously occurring divorce
as required under subsection (e)’’ before the pe-
riod; and
(C) in paragraph (3)(H)(iii), by striking
‘‘if there had been no order’’ and inserting ‘‘in
accordance with subsection (e) as if there had
been no qualified domestic relations order’’.
SEC. 46005. EFFECTIVE DATES.
(a) IN GENERAL.—Except as provided in subsection
(b), the amendments made by this subtitle, other than sec-
tion 46001, shall apply with respect to plan years begin-
ning on or after January 1, 1996, and the amendments
made by section 46004 shall apply only with respect to
divorces becoming final in such plan years.
526
(b) SPECIAL RULE FOR COLLECTIVELY BARGAINED
PLANS.—In the case of a plan maintained pursuant to 1
or more collective bargaining agreements between em-
ployee representatives and 1 or more employers ratified
on or before the date of the enactment of this subtitle,
subsection (a) shall be applied to benefits pursuant to, and
individuals covered by, any such agreement by substituting
for ‘‘January 1, 1996’’ the date of the commencement of
the first plan year beginning on or after the earlier of—
(1) the later of—
(A) January 1, 1996, or
(B) the date on which the last of such col-
lective bargaining agreements terminates (de-
termined without regard to any extension there-
of after the date of the enactment of this sub-
title), or
(2) January 1, 1999.
(c) PLAN AMENDMENTS.—If any amendment made
by this subtitle requires an amendment to any plan, such
plan amendment shall not be required to be made before
the first plan year beginning on or after January 1, 1996,
if—
(1) during the period after such amendment
made by this subtitle takes effect and before such
first plan year, the plan is operated in accordance
527
with the requirements of such amendment made by
this subtitle, and
(2) such plan amendment applies retroactively
to the period after such amendment made by this
subtitle takes effect and such first plan year.
A plan shall not be treated as failing to provide definitely
determinable benefits or contributions, or to be operated
in accordance with the provisions of the plan, merely be-
cause it operates in accordance with this subsection.
SEC. 46006. CLARIFICATION OF CONTINUED AVAILABILITY
OF 
REMEDIES 
RELATING 
TO 
MATTERS
TREATED IN DOMESTIC RELATIONS ORDERS
ENTERED BEFORE 1985.
(a) IN GENERAL.—In any case in which—
(1) under a prior domestic relations order en-
tered before January 1, 1985, in an action for di-
vorce—
(A) the right of a spouse under a pension
plan to an accrued benefit under such plan was
not divided between spouses,
(B) any right of a spouse with respect to
such an accrued benefit was waived without the
informed consent of such spouse, or
(C) the right of a spouse as a participant
under a pension plan to an accrued benefit
528
under such plan was divided so that the other
spouse received less than such other spouse’s
pro rata share of the accrued benefit under the
plan, or
(2) a court of competent jurisdiction determines
that any further action is appropriate with respect
to any matter to which a prior domestic relations
order entered before such date applies,
nothing in the provisions of section 104, 204, or 303 of
the Retirement Equity Act of 1984 (Public Law 98–397)
or the amendments made thereby shall be construed to
require or permit the treatment, for purposes of such pro-
visions, of a domestic relations order, which is entered on
or after the date of the enactment of this subtitle and
which supercedes, amends the terms of, or otherwise af-
fects such prior domestic relations order, as other than
a qualified domestic relations order solely because such
prior domestic relations order was entered before January
1, 1985.
(b) DEFINITIONS.—For purposes of this section—
(1) IN GENERAL.—Terms used in this section
which are defined in section 3 of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C.
1002) shall have the meanings provided such terms
by such section.
529
(2) PRO
RATA
SHARE.—The term ‘‘pro rata
share’’ of a spouse means, in connection with an ac-
crued benefit under a pension plan, 50 percent of
the product derived by multiplying—
(A) the actuarial present value of the ac-
crued benefit, by
(B) a fraction—
(i) the numerator of which is the pe-
riod of time, during the marriage between
the spouse and the participant in the plan,
which constitutes creditable service by the
participant under the plan, and
(ii) the denominator of which is the
total period of time which constitutes cred-
itable service by the participant under the
plan.
(3) PLAN.—All pension plans in which a person
has been a participant shall be treated as one plan
with respect to such person.
SEC. 46007. ENTITLEMENT OF DIVORCED SPOUSES TO
RAILROAD RETIREMENT ANNUITIES INDE-
PENDENT OF ACTUAL ENTITLEMENT OF EM-
PLOYEE.
Section 2 of the Railroad Retirement Act of 1974 (45
U.S.C. 231a) is amended—
530
(1) in subsection (c)(4)(i), by striking ‘‘(A) is
entitled to an annuity under subsection (a)(1) and
(B)’’; and
(2) in subsection (e)(5), by striking ‘‘or di-
vorced wife’’ the second place it appears.
Subtitle G—Social Security
Caregiver
SEC. 
47001. 
INCREASE 
IN 
NUMBER 
OF 
YEARS 
DIS-
REGARDED.
(a) IN GENERAL.—Section 215(b)(2) of the Social
Security Act (42 U.S.C. 415(b)(2)) is amended—
(1) by striking the period at the end of clause
(ii) of subparagraph (A) and inserting a comma;
(2) by striking ‘‘Clause (ii), once’’ after and
below clause (ii) of subparagraph (A) and inserting
the following:
‘‘and reduced further to the extent provided in subpara-
graph (B). Clause (ii), once’’;
(3) by striking ‘‘If an individual’’ in the matter
following clause (ii) of subparagraph (A) and all that
follows through the end of subparagraph (A);
(4) by redesignating subparagraph (B) as sub-
paragraph (F); and
(5) by inserting after subparagraph (A) the fol-
lowing new subparagraphs:
531
‘‘(B) Subject to subparagraph (C), in any case in
which—
‘‘(i) in any calendar year which is included in
an individual’s computation base years—
‘‘(I) such individual is living with a child
(of such individual or his or her spouse) under
the age of 12, or
‘‘(II) such individual is living with a child
(of such individual or his or her spouse), a par-
ent (of such individual or his or her spouse), or
such individual’s spouse while such child, par-
ent, or spouse is a chronically dependent indi-
vidual,
‘‘(ii) such calendar year is not disregarded pur-
suant to subparagraphs (A) and (E) (in determining
such individual’s benefit computation years) by rea-
son of the reduction in the number of such individ-
ual’s elapsed years under subparagraph (A), and
‘‘(iii) at any time during or after such calendar
year and on or before the date of the application by
such individual for benefits based on such individ-
ual’s wages and self-employment income, such indi-
vidual submits to the Commissioner of Social Secu-
rity, in such form as the Commissioner shall pre-
scribe by regulations, a written statement that the
532
requirements of clause (i) are met with respect to
such calendar year,
then the number by which such elapsed years are reduced
under this paragraph pursuant to subparagraph (A) shall
be increased by one (up to a combined total not exceeding
5) for each such calendar year.
‘‘(C)(i)(I) No calendar year shall be disregarded by
reason of subparagraph (B) (in determining such individ-
ual’s benefit computation years) unless the individual had
less than the applicable dollar amount (in effect for such
calendar year under this clause) of earnings as described
in section 203(f)(5) for such year.
‘‘(II) Except as otherwise provided in subclause (III),
the applicable dollar amount in effect under this clause
for any calendar year is $2,000.
‘‘(III) In each calendar year after 1996, the Commis-
sioner of Social Security shall determine and publish in
the Federal Register, on or before November 1 of such
calendar year, the applicable dollar amount which shall be
effective under this clause for the next calendar year. Such
dollar amount shall be equal to the larger of the applicable
dollar amount which is effective under this clause for the
calendar year in which such determination is made or,
subject to subclause (VII), the product described in sub-
clause (IV).
533
‘‘(IV) The product described in this subclause is the
product derived by multiplying the applicable dollar
amount which is effective under this clause for the cal-
endar year in which the determination under subclause
(III) is made, by the ratio of the amount described in sub-
clause (V) to the amount described in subclause (VI).
‘‘(V) The amount described in this subclause is the
national average wage index (as defined in section
209(k)(1)) for the calendar year before the calendar year
in which the determination under subclause (III) is made.
‘‘(VI) The amount described in this subclause is the
national average wage index (as defined in section
209(k)(1)) for 1995 or, if later, the calendar year before
the most recent calendar year in which a determination
resulting in an increase in the applicable dollar amount
was made under subclause (III).
‘‘(VII) If the product described in subclause (IV) is
not a multiple of $1.00, such product shall be rounded
to the next higher multiple of $1.00 in any case in which
such product is a multiple of $0.50 but not of $1.00, and
to the nearest multiple of $1.00 in any other case.
‘‘(ii) No calendar year shall be disregarded by reason
of subparagraph (B) (in determining such individual’s
benefit computation years) in connection with a child re-
ferred to in subparagraph (B)(i)(I) (and not referred to
534
in subparagraph (B)(i)(II)) unless the individual was liv-
ing with the child substantially throughout the period in
such year in which the child was alive and under the age
of 12 in such year.
‘‘(iii) No calendar year shall be disregarded by reason
of subparagraph (B) (in determining such individual’s
benefit computation years) in connection with a child, par-
ent, or spouse referred to in subparagraph (B)(i)(II) un-
less the individual was living with such child, parent, or
spouse substantially throughout a period of 180 consecu-
tive days in such year throughout which such child, par-
ent, or spouse was a chronically dependent individual.
‘‘(iv) The particular calendar years to be disregarded
under this subparagraph (in determining such benefit
computation years) shall be those years (not otherwise dis-
regarded under subparagraph (A)) which, before the appli-
cation of subsection (f), meet the conditions of the preced-
ing provisions of this subparagraph.
‘‘(v) This subparagraph shall apply only to the extent
that its application would not result in a lower primary
insurance amount.
‘‘(D)(i) For purposes of this paragraph, the term
‘chronically dependent individual’ means an individual
who—
535
‘‘(I) is dependent on a daily basis on another
person who is living with the individual and is assist-
ing the individual without monetary compensation in
the performance of at least 2 of the activities of
daily living (described in clause (ii)), and
‘‘(II) without such assistance could not perform
such activities of daily living.
‘‘(ii) The ‘activities of daily living’, referred to in
clause (i), are the following:
‘‘(I) Eating.
‘‘(II) Bathing.
‘‘(III) Dressing.
‘‘(IV) Toileting.
‘‘(V) Transferring in and out of a bed or in and
out of a chair.
‘‘(E) The number of an individual’s benefit computa-
tion years as determined under this paragraph shall in no
case be less than 2.’’.
SEC. 47002. EFFECTIVE DATE AND RELATED PROVISIONS.
(a) IN GENERAL.—The amendments made by section
47001 shall apply only with respect to computation base
years after 1985, and only with respect to benefits payable
for months after December 1996.
(b) NOTICE AND PROCEDURES.—
536
(1) 60-DAY GRACE PERIOD AFTER INITIAL ISSU-
ANCE OF FINAL REGULATIONS FOR CURRENT BENE-
FICIARIES AND APPLICANTS.—The requirements of
clause (iii) of section 215(b)(2)(B) of the Social Se-
curity Act (as amended by section 47001) shall be
treated as satisfied, in the case of a statement—
(A) which is filed by an individual who is,
as of the date of the first issuance in final form
of the regulations required under such clause, a
recipient of monthly benefits under section
202(a) or 223 of the Social Security Act, or an
applicant for such benefits, and
(B) with respect to which the requirements
of such clause would be met but for the date of
the filing of such statement,
if such statement is submitted to the Commissioner
of Social Security not later than 60 days after the
date of the first issuance in final form of such regu-
lations.
(2) NOTICE REQUIREMENTS.—
(A) NOTICE TO CURRENT BENEFICIARIES
AND APPLICANTS.—The Commissioner of Social
Security shall issue, not later than the date of
the first issuance in final form of the regula-
tions required under clause (iii) of section
537
215(b)(2)(B) of the Social Security Act (as
amended by section 47001), regulations estab-
lishing procedures to ensure that—
(i) persons who are, as of such date,
recipients of monthly benefits under sec-
tion 202(a) or 223 of the Social Security
Act, or applicants for such benefits, are
fully informed of the amendments made by
section 47001; and
(ii) such persons are invited to com-
ply, and given a reasonable opportunity to
comply, with the requirements of section
215(b)(2)(B)(iii) of the Social Security Act
(as amended by section 47001), as pro-
vided in paragraph (1).
Upon receiving from a recipient described in
clauses (i) and (ii) a written statement referred
to in clause (iii) of section 215(b)(2)(B) of the
Social Security Act (as amended by section
47001) with respect to which the requirements
of such clause are treated as satisfied, the Com-
missioner shall redetermine the amount of such
benefits to the extent necessary to take into ac-
count the amendments made by section 47001
(and if such redetermination results in an in-
538
crease in such amount the increase shall be ef-
fective as provided in subsection (a)).
(B) NOTICE
TO
FUTURE
APPLICANTS.—
Such regulations required under subparagraph
(A) shall also provide procedures to ensure that
applicants for benefits under section 202(a) or
223 of the Social Security Act are given the op-
portunity, at the time of their application, to in-
dicate and verify any additional years which
may be disregarded under section 215(b)(2)(B)
of the Social Security Act (as amended by sec-
tion 47001).
SEC. 47003. REPEAL OF 7-YEAR RESTRICTION ON ELIGI-
BILITY FOR WIDOW’S AND WIDOWER’S INSUR-
ANCE BENEFITS BASED ON DISABILITY.
(a) WIDOW’S INSURANCE BENEFITS.—
(1) IN GENERAL.—Section 202(e) of the Social
Security Act (42 U.S.C. 402(e)) is amended—
(A) in paragraph (1)(B)(ii), by striking
‘‘which began before the end of the period spec-
ified in paragraph (4)’’;
(B) in paragraph (1)(F)(ii), by striking
‘‘(I) in the period specified in paragraph (4)
and (II)’’;
539
(C) by striking paragraph (4) and by re-
designating paragraphs (5) through (9) as
paragraphs (4) through (8), respectively; and
(D) in paragraph (4)(A)(ii) (as redesig-
nated), by striking ‘‘whichever’’ and all that fol-
lows through ‘‘begins’’ and inserting ‘‘the first
day of the seventeenth month before the month
in which her application is filed’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 202(e)(1)(F)(i) of such Act
(42 U.S.C. 402(e)(1)(F)(i)) is amended by
striking ‘‘paragraph (5)’’ and inserting ‘‘para-
graph (4)’’.
(B) Section 202(e)(1)(C)(ii)(III) of such
Act (42 U.S.C. 402(e)(2)(C)(ii)(III)) is amend-
ed by striking ‘‘paragraph (8)’’ and inserting
‘‘paragraph (7)’’.
(C) Section 202(e)(2)(A) of such Act (42
U.S.C. 402(e)(2)(A)) is amended by striking
‘‘paragraph (7)’’ and inserting ‘‘paragraph
(6)’’.
(D) Section 226(e)(1)(A)(i) of such Act
(42 U.S.C. 426(e)(1)(A)(i)) is amended by
striking ‘‘202(e)(4)’’.
(b) WIDOWER’S INSURANCE BENEFITS.—
540
(1) IN GENERAL.—Section 202(f) of such Act
(42 U.S.C. 402(f)) is amended—
(A) in paragraph (1)(B)(ii), by striking
‘‘which began before the end of the period spec-
ified in paragraph (5)’’;
(B) in paragraph (1)(F)(ii), by striking
‘‘(I) in the period specified in paragraph (5)
and (II)’’;
(C) by striking paragraph (5) and by re-
designating paragraphs (6) through (9) as
paragraphs (5) through (8), respectively; and
(D) in paragraph (5)(A)(ii) (as redesig-
nated), by striking ‘‘whichever’’ and all that fol-
lows through ‘‘begins’’ and inserting ‘‘the first
day of the seventeenth month before the month
in which his application is filed’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 202(f)(1)(F)(i) of such Act (42
U.S.C. 402(f)(1)(F)(i)) is amended by striking
‘‘paragraph (6)’’ and inserting ‘‘paragraph
(5)’’.
(B) Section 202(f)(1)(C)(ii)(III) of such
Act (42 U.S.C. 402(f)(2)(C)(ii)(III)) is amend-
ed by striking ‘‘paragraph (8)’’ and inserting
‘‘paragraph (7)’’.
541
(C) Section 226(e)(1)(A)(i) of such Act (as
amended by subsection (a)(2)) is further
amended by striking ‘‘, 202(f)(1)(B)(ii), and
202(f)(5)’’ 
and 
inserting 
‘‘and
202(f)(1)(B)(ii)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply with respect to benefits for months
after December 1996 for which applications are filed or
pending on or after January 1, 1997.
SEC. 47004. INCREASE IN WIDOW’S AND WIDOWER’S INSUR-
ANCE BENEFITS BY REASON OF DELAYED RE-
TIREMENT.
(a) DELAYED RETIREMENT CREDIT FOR WIDOW’S
AND WIDOWER’S BENEFITS.—
(1) IN GENERAL.—Section 202(w)(1) of the So-
cial Security Act (42 U.S.C. 402(w)(1)) is amend-
ed—
(A) in paragraph (1) by striking ‘‘old-age
insurance benefit’’ and inserting ‘‘old-age, wid-
ow’s, or widower’s insurance benefit’’;
(B) in paragraph (2), by striking ‘‘the
number of increment months for any individ-
ual’’ in the matter preceding subparagraph (A)
and inserting ‘‘the number of increment months
for any individual to whom an old-age, widow’s,
542
or widower’s insurance benefit is payable as de-
scribed in paragraph (1)’’; and
(C) by striking paragraph (2)(B) and in-
serting the following:
‘‘(B) with respect to which—
‘‘(i) in the case of an individual to
whom an old-age insurance benefit is pay-
able, such individual was a fully insured
individual (as defined in section 214(a))
and either was not entitled to such a bene-
fit or suffered deductions under section
203(b) or 203(c) in amounts equal to the
amount of such benefit, and
‘‘(ii) in the case of an individual to
whom a widow’s or widower’s insurance
benefit is payable, such individual satisfied
subparagraphs (A), (B), and (D) of sub-
section (e)(1) or (f)(1) and either was not
entitled to such a benefit or suffered de-
ductions under section 203(b) or 203(c) in
amounts equal to the amount of such bene-
fit.’’.
(2) CONFORMING
AMENDMENTS
TO
SECTION
202(w).—
543
(A) Section 202(w)(3) of such Act (42
U.S.C. 402(w)(3)) is amended by striking ‘‘old-
age’’ each place it appears and inserting ‘‘old-
age, widow’s, or widower’s’’.
(B) Section 202(w)(5) of such Act (42
U.S.C. 402(w)(5)) is amended—
(i) by striking ‘‘If an individual’s pri-
mary insurance amount’’ and inserting ‘‘If
the primary insurance amount on which an
individual’s old-age, widow’s, or widower’s
insurance benefit is based’’;
(ii) by striking ‘‘old-age’’ each place it
appears and inserting ‘‘old-age, widow’s, or
widower’s’’; and
(iii) by striking ‘‘his primary insur-
ance amount’’ each place it appears and
inserting ‘‘the primary insurance amount’’.
(C) Section 202(w)(6) of such Act (42
U.S.C. 402(w)(6)) is amended—
(i) by striking ‘‘old-age’’ each place it
appears and inserting ‘‘old-age, widow’s, or
widower’s’’; and
(ii) by adding at the end (after and
below subparagraph (D)) the following new
sentence:
544
‘‘For purposes of this paragraph, an individual is deemed
to become eligible for an old-age insurance benefit on the
first day of the month in which such individual attains
age 62, and for a widow’s or widower’s insurance benefit
on the first day of the month in which such individual
attains age 60.’’.
(3) OTHER CONFORMING AMENDMENTS.—
(A) Section 202(e)(2)(A) of such Act (42
U.S.C. 402(e)(2)(A)) is amended by inserting
‘‘and subsection (w)’’ after ‘‘subsection (q)’’.
(B) Section 202(f)(3)(A) of such Act (42
U.S.C. 402(f)(3)(A)) is amended by inserting
‘‘and subsection (w)’’ after ‘‘subsection (q)’’.
(b) TREATMENT
OF
DELAYED
RETIREMENT
IN
CASES OF SIMULTANEOUS ENTITLEMENT TO OLD-AGE
INSURANCE BENEFITS AND WIDOW’S OR WIDOWER’S IN-
SURANCE BENEFITS.—Section 202(w) of the Social Secu-
rity Act (42 U.S.C. 402(w)) is amended—
(1) by striking ‘‘The amount’’ in paragraph (1)
and inserting ‘‘Subject to paragraph (7), the
amount’’; and
(2) by adding at the end the following new
paragraph:
‘‘(7) If for any month an individual is entitled (prior
to the application of this subsection) both to an old-age
545
insurance benefit and to a widow’s or widower’s insurance
benefit, the resulting increase (if any) in the amount of
the widow’s or widower’s insurance benefit under para-
graph (1) shall be made (prior to the application of sub-
section (k)(3)(A)) in lieu of any increase in the amount
of the old-age insurance benefit under such paragraph, un-
less—
‘‘(A) the amount of such old-age insurance ben-
efit would be greater than the amount of such wid-
ow’s or widower’s insurance benefit after the appli-
cation of paragraph (1) to each such benefit, or
‘‘(B) the increase which would otherwise be
made under such paragraph in the amount of such
old-age insurance benefit would result (under the
language following subparagraph (F) in the first
sentence of subsection (e)(1) or (f)(1)) in the termi-
nation of the individual’s entitlement to widow’s or
widower’s insurance benefits.’’.
SEC. 47005. EFFECTIVE DATE.
The amendments made by section 47004 shall apply
with respect to widow’s and widower’s insurance benefits
(under section 202(e) and (f) of the Social Security Act)
for months after the month in which this subtitle is en-
acted.
546
SEC. 47006. EXEMPTION FROM TWO-YEAR WAITING PERIOD
FOR DIVORCED SPOUSE’S BENEFITS FOLLOW-
ING THE DIVORCE IN CASES OF PRIOR RE-
CEIPT OF SPOUSE’S BENEFITS.
(a) 
WIFE’S
INSURANCE
BENEFITS.—Section
202(b)(5)(A) of the Social Security Act (42 U.S.C.
402(b)(5)(A)) is amended by striking ‘‘divorced wife—’’
and all that follows through ‘‘shall be entitled’’ and insert-
ing ‘‘divorced wife meets the requirements of subpara-
graphs (A) through (D) of paragraph (1), shall be enti-
tled’’.
(b) HUSBAND’S
INSURANCE
BENEFITS.—Section
202(c)(5)(A) of such Act (42 U.S.C. 402(c)(5)(A)) is
amended by striking ‘‘divorced husband—’’ and all that
follows through ‘‘shall be entitled’’ and inserting ‘‘divorced
husband meets the requirements of subparagraphs (A)
through (D) of paragraph (1), shall be entitled’’.
(c) EXEMPTION FROM DEDUCTIONS ON ACCOUNT OF
WORK.—Section 203(b)(2) of such Act (42 U.S.C.
403(b)(2)) is amended—
(1) by striking ‘‘(2)(A) Except as’’ and all that
follows through ‘‘the benefit to which’’ and inserting
the following: ‘‘(2) In any case in which any of the
other persons referred to in paragraph (1)(B) is en-
titled to monthly benefits as a divorced spouse under
547
subsection (b) or (c) of section 202 for any month,
the benefit to which’’; and
(2) by striking subparagraph (B).
SEC. 47007. EFFECTIVE DATE.
The amendments made by section 47006 shall apply
with respect to benefits for months after the date of the
enactment of this subtitle.
SEC. 47008. FULL BENEFITS FOR DISABLED WIDOWS AND
WIDOWERS WITHOUT REGARD TO AGE.
(a) ELIGIBILITY FOR WIDOW’S INSURANCE BENE-
FITS.—Section 202(e) of the Social Security Act (42
U.S.C. 402(e)) is amended—
(1) in paragraph (1)(B), by striking ‘‘has at-
tained age 50 but has not attained age 60 and’’;
(2) in paragraph (3)(A), by striking ‘‘after at-
taining age 50 if she was entitled before such mar-
riage occurred’’ and inserting ‘‘after having been en-
titled’’; and
(3) in paragraph (3)(B), by striking ‘‘after at-
taining age 50’’.
(b) ELIGIBILITY OF WIDOWER’S INSURANCE BENE-
FITS.—Section 202(f) of such Act (42 U.S.C. 402(f)) is
amended—
(1) in paragraph (1)(B), by striking ‘‘has at-
tained age 50 but has not attained age 60 and’’;
548
(2) in paragraph (4)(A), by striking ‘‘after at-
taining age 50 if he was entitled before such mar-
riage occurred’’ and inserting ‘‘after having been en-
titled’’; and
(3) in paragraph (4)(B), by striking ‘‘after at-
taining age 50’’.
SEC. 47009. EXEMPTION FROM REDUCTIONS IN BENEFITS.
Section 202(q) of the Social Security Act (42 U.S.C.
402(q)) is amended—
(1) in paragraph (3)(A), by striking ‘‘age 50’’
and inserting ‘‘age 60’’; and
(2) by adding at the end the following new
paragraph:
‘‘(12) Notwithstanding any other provision of this
section, there shall be no reduction under this subsection
in the widow’s or widower’s insurance benefit of an indi-
vidual for any month in which such individual is under
a disability (as defined in section 223(d)); and none of
the provisions of this subsection shall apply with respect
to such benefit even though such benefit may have been
so reduced prior to the onset of such disability.’’.
SEC. 47010. EFFECTIVE DATE AND REDETERMINATION OF
BENEFITS.
The amendments made by sections 47008 and 47009
shall apply with respect to monthly insurance benefits pay-