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 bene-
ficiaries 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 retire-
ment age, and to provide for an increase in the exempt
amount under the earnings test for beneficiaries who
have not attained retirement age.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Social Security Earn-
ings Test Amendments of 1993’’.
SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVID-
UALS WHO HAVE ATTAINED RETIREMENT
AGE.
(a) IN GENERAL.—Section 203 of the Social Security
Act (42 U.S.C. 403) is amended—
(1) in paragraph (1) of subsection (c) and para-
graphs (1)(A) and (2) of subsection (d), by striking
‘‘the age of seventy’’ and inserting ‘‘retirement age
(as defined in section 216(1))’’;
(2) in subsection (f)(1)(B), by striking ‘‘was
age seventy or over’’ and inserting ‘‘was at or above
retirement age (as defined in section 216(1))’’;
(3) in subsection (f)(3), by striking ‘‘331⁄3 per-
cent’’ and all that follows through ‘‘any other indi-
vidual,’’ and inserting ‘‘50 percent of such individ-
ual’s earnings for such year in excess of the product
of the exempt amount as determined under para-
graph (8),’’ and by striking ‘‘age 70’’ and inserting
‘‘(retirement age (as defined in section 216(1))’’;
(4) in subsection (h)(1)(A), by striking ‘‘age
70’’ each place it appears and inserting ‘‘(retirement
age (as defined in section 216(1))’’; and
(5) in subsection (j), by striking ‘‘Age Seventy’’
in the heading and inserting ‘‘Retirement Age’’, and
by striking ‘‘seventy years of age’’ and inserting
(A) by striking ‘‘either’’; and
(B) by striking ‘‘or suffered deductions
under section 203(b) or 203(c) in amounts
equal to the amount of such benefit’’.
SEC. 3. INCREASE IN EXEMPT AMOUNT UNDER EARNINGS
TEST FOR BENEFICIARIES UNDER RETIRE-
MENT AGE.
(a) IN GENERAL.—Section 203(f)(8)(D) of the Social
Security Act (42 U.S.C. 403(f)(8)(D)) is amended to read
as follows:
‘‘(D)(i) Notwithstanding any other provision of this
subsection, the exempt amount which is applicable to an
individual shall be $829.16 for each month of the individ-
ual’s taxable year ending after 1993 and before 1995.
‘‘(ii) For purposes of subparagraph (B)(ii)(II), the
increase in the exempt amount provided under clause (i)
shall be deemed to have resulted from a determination
which shall be deemed to have been made under subpara-
graph (A) in 1993.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 203(f) of such Act (42 U.S.C.
403(f)) is further amended—
(A) in paragraphs (1), (3), and (4)(B), by
striking ‘‘the applicable exempt amount’’ and
inserting ‘‘the exempt amount’’;
(B) in paragraph (8)(A), by striking ‘‘the
new exempt amounts (separately stated for in-
dividuals described in subparagraph (D) and for
other individuals) which are to be applicable’’
and inserting ‘‘a new exempt amount which
shall be effective’’; and
(C) in paragraph (8)(B)—
(i) by striking ‘‘the exempt amount’’
and all that follows through ‘‘whichever’’ in
the matter preceding clause (i) and insert-
ing ‘‘the exempt amount for each month of
a particular taxable year shall be which-
ever’’;
(ii) by striking ‘‘corresponding’’ in
clause (i); and
(iii) by striking ‘‘an exempt amount’’
in the last sentence and inserting ‘‘the ex-
empt amount’’.
(2) Section 203(h)(1)(A) of such Act (42
U.S.C. 403(h)(1)(A)) is amended by striking ‘‘the
applicable exempt amount’’ and inserting ‘‘the ex-
empt amount’’.
(3) Section 223(d)(4) of such Act (42 U.S.C.
423(d)(4)) is amended by striking ‘‘which is applica-
ble to individuals described in subparagraph (D)
thereof’’ and inserting ‘‘which would be applicable to
individuals described in subparagraph (D) thereof as
in effect on December 31, 1993, but for the amend-
ments made by the Social Security Earnings Test
Amendments of 1993’’.
SEC. 4. EFFECTIVE DATE.
The amendments made by this Act shall apply with
respect to taxable years beginning after December 31,
1993.
Æ