(B) by striking ‘‘age 70’’ and inserting
‘‘retirement age (as defined in section 216(l))’’;
(5) in subsection (h)(1)(A), by striking ‘‘age
70’’ each place it appears and inserting ‘‘retirement
age (as defined in section 216(l))’’; and
(6) in subsection (j)—
(A) in the heading, by striking ‘‘Age Sev-
enty’’ and inserting ‘‘Retirement Age’’; and
(B) by striking ‘‘seventy years of age’’ and
inserting ‘‘having attained retirement age (as
defined in section 216(l))’’.
(b) CONFORMING AMENDMENTS ELIMINATING THE
SPECIAL EXEMPT AMOUNT FOR INDIVIDUALS WHO HAVE
ATTAINED RETIREMENT AGE.—
(1) 
UNIFORM
EXEMPT
AMOUNT.—Section
203(f)(8)(A) of the Social Security Act (42 U.S.C.
403(f)(8)(A)) is amended by striking ‘‘the new ex-
empt amounts (separately stated for individuals de-
scribed in subparagraph (D) and for other individ-
uals) which are to be applicable’’ and inserting ‘‘a
new exempt amount which shall be applicable’’.
(2) 
CONFORMING
AMENDMENTS.—Section
203(f)(8)(B) of such Act (42 U.S.C. 403(f)(8)(B))
is amended—
(A) in the matter preceding clause (i), by
striking ‘‘Except’’ and all that follows through
‘‘whichever’’ and inserting ‘‘The exempt amount
which is applicable for each month of a par-
ticular taxable year shall be whichever’’;
(B) in clauses (i) and (ii), by striking ‘‘cor-
responding’’ each place it appears; and
(C) in the last sentence, by striking ‘‘an
exempt amount’’ and inserting ‘‘the exempt
amount’’.
(3) REPEAL OF BASIS FOR COMPUTATION OF
SPECIAL EXEMPT AMOUNT.—Section 203(f)(8)(D) of
such Act (42 U.S.C. 403(f)(8)(D)) is repealed.
(c) ADDITIONAL CONFORMING AMENDMENTS.—
(1) ELIMINATION OF REDUNDANT REFERENCES
TO RETIREMENT AGE.—Section 203 of the Social
Security Act (42 U.S.C. 403) is amended—
(A) in subsection (c), in the last sentence,
by striking ‘‘nor shall any deduction’’ and all
that follows and inserting ‘‘nor shall any deduc-
tion be made under this subsection from any
widow’s or widower’s insurance benefit if the
widow, surviving divorced wife, widower, or sur-
viving divorced husband involved became enti-
tled to such benefit prior to attaining age 60.’’;
and
(B) in subsection (f)(1), by striking sub-
paragraph (D) and inserting the following: ‘‘(D)
for which such individual is entitled to widow’s
or widower’s insurance benefits if such indi-
vidual became so entitled prior to attaining age
60,’’.
(2) CONFORMING AMENDMENT TO PROVISIONS
FOR DETERMINING AMOUNT OF INCREASE ON AC-
COUNT
OF
DELAYED
RETIREMENT.—Section
202(w)(2)(B)(ii) 
of 
such 
Act 
(42 
U.S.C.
402(w)(2)(B)(ii)) is amended—
(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’’.
(3) 
PROVISIONS
RELATING
TO
EARNINGS
TAKEN INTO ACCOUNT IN DETERMINING SUBSTAN-
TIAL GAINFUL ACTIVITY OF BLIND INDIVIDUALS.—
The second sentence of section 223(d)(4) of such
Act (42 U.S.C. 423(d)(4)) is amended by striking
‘‘if section 102 of the Senior Citizens’ Right to
Work Act of 1996 had not been enacted’’ and insert-
ing the following: ‘‘if the amendments to section 203
made by section 102 of the Senior Citizens’ Right to
Work Act of 1996 and by the New Workers for Eco-
nomic Growth Act had not been enacted’’.
(d) EFFECTIVE DATE.—The amendments and re-
peals made by this section shall apply with respect to tax-
able years beginning after December 31, 1999.
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