SEC. 415. CLARIFICATION RESPECTING THE FICA AND 
SECA TAX EXEMPTIONS FOR AN INDIVIDUAL 
WHOSE EARNINGS ARE SUBJECT TO THE 
LAWS 
OF 
A 
TOTALIZATION 
AGREEMENT 
PARTNER. 
Sections 1401(c), 3101(c), and 3111(c) of the Inter-
nal Revenue Code of 1986 are each amended by striking 
‘‘to taxes or contributions for similar purposes under’’ and 
inserting ‘‘exclusively to the laws applicable to’’. 
SEC. 416. COVERAGE UNDER DIVIDED RETIREMENT SYS-
TEM FOR PUBLIC EMPLOYEES IN KENTUCKY. 
(a) IN GENERAL.—Section 218(d)(6)(C) of the Social 
Security Act (42 U.S.C. 418(d)(6)(C)) is amended by in-
serting ‘‘Kentucky,’’ after ‘‘Illinois,’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) takes effect on January 1, 2003. 
SEC. 417. COMPENSATION FOR THE SOCIAL SECURITY AD-
VISORY BOARD. 
(a) IN GENERAL.—Subsection (f) of section 703 of 
the Social Security Act (42 U.S.C. 903(f)) is amended to 
read as follows: 
‘‘Compensation, Expenses, and Per Diem 
‘‘(f) A member of the Board shall, for each day (in-
cluding traveltime) during which the member is attending 
meetings or conferences of the Board or otherwise engaged 
in the business of the Board, be compensated at the daily
rate of basic pay for level IV of the Executive Schedule 
for each day during which the member is engaged in per-
forming a function of the Board. While serving on busi-
ness of the Board away from their homes or regular places 
of business, members may be allowed travel expenses, in-
cluding per diem in lieu of subsistence, as authorized by 
section 5703 of title 5, United States Code, for persons 
in the Government employed intermittently.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall be effective as of January 1, 2003. 
SEC. 418. 60-MONTH PERIOD OF EMPLOYMENT REQUIRE-
MENT FOR APPLICATION OF GOVERNMENT 
PENSION OFFSET EXEMPTION. 
(a) 
WIFE’S
INSURANCE
BENEFITS.—Section 
202(b)(4)(A) of the Social Security Act (42 U.S.C. 
402(b)(4)(A)) is amended by striking ‘‘if, on the last day 
she was employed by such entity’’ and inserting ‘‘if, 
throughout the period beginning with the period of 60 cal-
endar months preceding the last day she was employed 
by such entity and ending with such last day’’. 
(b) HUSBAND’S
INSURANCE
BENEFITS.—Section 
202(c)(2)(A) of such Act (42 U.S.C. 402(c)(2)(A)) is 
amended by striking ‘‘if, on the last day he was employed 
by such entity’’ and inserting ‘‘if, throughout the period 
beginning with the period of 60 calendar months preceding
the last day he was employed by such entity and ending 
with such last day’’. 
(c) 
WIDOW’S
INSURANCE
BENEFITS.—Section 
202(e)(7)(A) of such Act (42 U.S.C. 402(e)(7)(A)) is 
amended by striking ‘‘if, on the last day she was employed 
by such entity’’ and inserting ‘‘if, throughout the period 
beginning with the period of 60 calendar months preceding 
the last day she was employed by such entity and ending 
with such last day’’. 
(d) WIDOWER’S
INSURANCE
BENEFITS.—Section 
202(f)(2)(A) of such Act (42 U.S.C. 402(f)(2)(A)) is 
amended by striking ‘‘if, on the last day he was employed 
by such entity’’ and inserting ‘‘if, throughout the period 
beginning with the period of 60 calendar months preceding 
the last day he was employed by such entity and ending 
with such last day’’. 
(e) MOTHER’S AND FATHER’S INSURANCE BENE-
FITS.—Section 202(g)(4)(A) of the such Act (42 U.S.C. 
402(g)(4)(A)) is amended by striking ‘‘if, on the last day 
the individual was employed by such entity’’ and inserting 
‘‘if, throughout the period beginning with the period of 
60 calendar months preceding the last day the individual 
was employed by such entity and ending with such last 
day’’.
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to applications for 
benefits under title II of the Social Security Act filed on 
or after the first day of the first month that begins after 
the date of the enactment of this Act, except that such 
amendments shall not apply in connection with monthly 
periodic benefits of any individual based on earnings while 
in service described in section 202(b)(4)(A), 202(c)(2)(A), 
202(e)(7)(A), or 202(f)(2)(A) of the Social Security Act 
(in the matter preceding clause (i) thereof)—
(1) if the last day of such service occurs before 
the end of the 90-day period following the date of 
the enactment of this Act, or 
(2) in any case in which the last day of such 
service occurs after the end of such 90-day period, 
such individual performed such service during such 
90-day period which constituted ‘‘employment’’ as 
defined in section 210 of such Act, and all such 
service subsequently performed by such individual 
has constituted such ‘‘employment’’.
Subtitle C—Technical Amendments 
SEC. 421. TECHNICAL CORRECTION RELATING TO RESPON-
SIBLE AGENCY HEAD. 
Section 1143 of the Social Security Act (42 
U.S.C. 1320b–13) is amended—
(1) by striking ‘‘Secretary’’ the first place it ap-
pears and inserting ‘‘Commissioner of Social Secu-
rity’’; and 
(2) by striking ‘‘Secretary’’ each subsequent 
place it appears and inserting ‘‘Commissioner’’. 
SEC. 422. TECHNICAL CORRECTION RELATING TO RETIRE-
MENT BENEFITS OF MINISTERS. 
(a) IN GENERAL.—Section 211(a)(7) of the Social 
Security Act (42 U.S.C. 411(a)(7)) is amended by insert-
ing ‘‘, but shall not include in any such net earnings from 
self-employment the rental value of any parsonage or any 
parsonage allowance (whether or not excluded under sec-
tion 107 of the Internal Revenue Code of 1986) provided 
after the individual retires, or any other retirement benefit 
received by such individual from a church plan (as defined 
in section 414(e) of such Code) after the individual re-
tires’’ before the semicolon. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to years beginning before, on, or 
after December 31, 1994. 
SEC. 423. TECHNICAL CORRECTIONS RELATING TO DOMES-
TIC EMPLOYMENT. 
(a) AMENDMENT TO INTERNAL REVENUE CODE.—
Section 3121(a)(7)(B) of the Internal Revenue Code of
1986 is amended by striking ‘‘described in subsection 
(g)(5)’’ and inserting ‘‘on a farm operated for profit’’. 
(b) AMENDMENT TO SOCIAL SECURITY ACT.—Sec-
tion 209(a)(6)(B) of the Social Security Act (42 
U.S.C. 409(a)(6)(B)) is amended by striking ‘‘described 
in section 210(f)(5)’’ and inserting ‘‘on a farm operated 
for profit’’. 
(c) CONFORMING AMENDMENT.—Section 3121(g)(5) 
of such Code and section 210(f)(5) of such Act (42 
U.S.C. 410(f)(5)) are amended by striking ‘‘or is domes-
tic service in a private home of the employer’’. 
SEC. 424. TECHNICAL CORRECTIONS OF OUTDATED REF-
ERENCES. 
(a) CORRECTION OF TERMINOLOGY AND CITATIONS 
RESPECTING REMOVAL FROM THE UNITED STATES.—
Section 
202(n) 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 402(n)) (as amended by section 412) is amended 
further—
(1) by striking ‘‘deportation’’ each place it ap-
pears and inserting ‘‘removal’’; 
(2) by striking ‘‘deported’’ each place it appears 
and inserting ‘‘removed’’; 
(3) in paragraph (1) (in the matter preceding 
subparagraph (A)), by striking ‘‘under section 
241(a) (other than under paragraph (1)(C) there-
of)’’ and inserting ‘‘under section 237(a) (other than 
paragraph (1)(C) thereof) or 212(a)(6)(A)’’; 
(4) in paragraph (2), by striking ‘‘under any of 
the paragraphs of section 241(a) of the Immigration 
and Nationality Act (other than under paragraph 
(1)(C) thereof)’’ and inserting ‘‘under any of the 
paragraphs of section 237(a) of the Immigration and 
Nationality Act (other than paragraph (1)(C) there-
of) or under section 212(a)(6)(A) of such Act’’; 
(5) in paragraph (3)—
(A) by striking ‘‘paragraph (19) of section 
241(a)’’ and inserting ‘‘subparagraph (D) of 
section 237(a)(4)’’; and 
(B) by striking ‘‘paragraph (19)’’ and in-
serting ‘‘subparagraph (D)’’; and 
(6) in the heading, by striking ‘‘Deportation’’ 
and inserting ‘‘Removal’’. 
(b) CORRECTION
OF CITATION RESPECTING
THE 
TAX DEDUCTION RELATING
TO HEALTH INSURANCE 
COSTS
OF
SELF-EMPLOYED
INDIVIDUALS.—Section 
211(a)(15) of such Act (42 U.S.C. 411(a)(15)) is amend-
ed by striking ‘‘section 162(m)’’ and inserting ‘‘section 
162(l)’’. 
(c) ELIMINATION OF REFERENCE TO OBSOLETE 20-
DAY AGRICULTURAL WORK TEST.—Section 3102(a) of
the Internal Revenue Code of 1986 is amended by striking 
‘‘and the employee has not performed agricultural labor 
for the employer on 20 days or more in the calendar year 
for cash remuneration computed on a time basis’’. 
SEC. 425. TECHNICAL CORRECTION RESPECTING SELF-EM-
PLOYMENT INCOME IN COMMUNITY PROP-
ERTY STATES. 
(a) SOCIAL SECURITY ACT AMENDMENT.—Section 
211(a)(5)(A) 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 411(a)(5)(A)) is amended by striking ‘‘all of the 
gross income’’ and all that follows and inserting ‘‘the gross 
income and deductions attributable to such trade or busi-
ness shall be treated as the gross income and deductions 
of the spouse carrying on such trade or business or, if 
such trade or business is jointly operated, treated as the 
gross income and deductions of each spouse on the basis 
of their respective distributive share of the gross income 
and deductions;’’. 
(b) INTERNAL REVENUE CODE OF 1986 AMEND-
MENT.—Section 1402(a)(5)(A) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘all of the gross in-
come’’ and all that follows and inserting ‘‘the gross income 
and deductions attributable to such trade or business shall 
be treated as the gross income and deductions of the 
spouse carrying on such trade or business or, if such trade
or business is jointly operated, treated as the gross income 
and deductions of each spouse on the basis of their respec-
tive distributive share of the gross income and deductions; 
and’’.
Æ