SEC. 2. REPEAL OF PROVISIONS RELATING TO DEDUC-
TIONS ON ACCOUNT OF WORK.
(a) IN GENERAL.—Subsections (b), (c)(1), (d), (f),
(h), (j), and (k) of section 203 of the Social Security Act
(42 U.S.C. 403) are repealed.
(b) CONFORMING AMENDMENTS.—Section 203 of
such Act (as amended by subsection (a)) is further amend-
ed—
(1) in subsection (c), by redesignating such sub-
section as subsection (b), and—
(A) by striking ‘‘Noncovered Work Outside
the United States or’’ in the heading;
(B) by redesignating paragraphs (2), (3),
and (4) as paragraphs (1), (2), and (3), respec-
tively;
(C) by striking ‘‘For purposes of para-
graphs (2), (3), and (4)’’ and inserting in lieu
thereof ‘‘For purposes of paragraphs (1), (2),
and (3)’’; and
(D) by striking the last sentence;
(2) in subsection (e), by redesignating such sub-
section as subsection (c), and by striking ‘‘sub-
sections (c) and (d)’’ and inserting ‘‘subsection (b)’’;
(3) in subsection (g), by redesignating such
subsection as subsection (d), and by striking ‘‘sub-
section (c)’’ each place it appears and inserting
‘‘subsection (b)’’;
(4) in subsection (i), by redesignating such sub-
section as subsection (e), and by striking ‘‘sub-
section (b), (c), (g), or (h)’’ and inserting ‘‘sub-
sections (b) or (d)’’; and
(5) in subsection (l), by redesignating such sub-
section as subsection (f), and by striking ‘‘subsection
(g) or (h)(1)(A)’’ and inserting ‘‘subsection (d)’’.
SEC. 3. ADDITIONAL CONFORMING AMENDMENTS.
(a) PROVISIONS RELATING TO APPLICATIONS FOR
RETROACTIVE BENEFITS.—Section 202(j)(4)(B) of the
Social Security Act (42 U.S.C. 402(j)(4)(B)) is amended
by striking clause (iv), and by redesignating clause (v) as
clause (iv).
(b) PROVISIONS RELATING
TO BENEFITS TERMI-
NATED UPON DEPORTATION.—Section 202(n)(1) of such
Act (42 U.S.C. 402(n)(1)) is amended by striking ‘‘Sec-
tion 203(b), (c), and (d)’’ and inserting ‘‘Section 203(b)’’.
(c) PROVISIONS RELATING TO EXEMPTIONS FROM
REDUCTIONS BASED ON EARLY RETIREMENT.—
(1) Section 202(q)(5)(B) of such Act (42
U.S.C. 402(q)(5)(B)) is amended by striking ‘‘sec-
tion 203(c)(2)’’ and inserting ‘‘section 203(b)(1)’’.
(2) Section 202(q)(7)(A) of such Act (42
U.S.C. 402(q)(7)(A)) is amended by striking ‘‘de-
ductions under section 203(b), 203(c)(1), 203(d)(1),
or 222(b)’’ and inserting ‘‘deductions on account of
work under section 203 or deductions under section
222(b)’’.
(d) PROVISIONS RELATING TO EXEMPTIONS FROM
REDUCTIONS BASED ON DISREGARD OF CERTAIN ENTI-
TLEMENTS TO CHILD’S INSURANCE BENEFITS.—
(1) Section 202(s)(1) of such Act (42 U.S.C.
402(s)(1)) is amended by striking ‘‘paragraphs (2),
(3), and (4) of section 203(c)’’ and inserting ‘‘para-
graphs (1), (2), and (3) of section 203(b)’’.
(2) Section 202(s)(3) of such Act (42 U.S.C.
402(s)(3)) is amended by striking ‘‘The last sen-
tence of subsection (c) of section 203, subsection
(f)(1)(C) of section 203, and subsections’’ and in-
serting ‘‘Subsections’’.
(e) PROVISIONS
RELATING
TO
SUSPENSION
OF
ALIENS’ BENEFITS.—Section 202(t)(7) of such Act (42
U.S.C. 402(t)(7)) is amended by striking ‘‘Subsections
(b), (c), and (d)’’ and inserting ‘‘Subsection (b)’’.
(f) PROVISIONS RELATING TO BENEFITS INCREASED
ON
ACCOUNT
OF
DELAYED
RETIREMENT.—Section
202(w)(2)(B)(ii) of such Act (42 U.S.C. 402(w)(2)(B)(ii))
is amended by striking ‘‘or 203(c)’’.
(g) PROVISIONS RELATING TO REDUCTIONS IN BEN-
EFITS
BASED
ON
MAXIMUM
BENEFITS.—Section
203(a)(3)(B)(iii) 
of 
such 
Act 
(42 
U.S.C.
403(a)(3)(B)(iii)) is amended by striking ‘‘and subsections
(b), (c), and (d)’’ and inserting ‘‘and subsection (b)’’.
(h) PROVISIONS RELATING TO PENALTIES FOR MIS-
REPRESENTATIONS CONCERNING EARNINGS FOR PERI-
ODS SUBJECT TO DEDUCTIONS ON ACCOUNT OF WORK.—
Section 208(a)(3) of such Act (42 U.S.C. 408(a)(3)) is
amended by striking ‘‘under section 203(f) of this title for
purposes of deductions from benefits’’ and inserting
‘‘under section 203 for purposes of deductions from bene-
fits on account of work’’.
(i) PROVISIONS TAKING INTO ACCOUNT EARNINGS
IN
DETERMINING
BENEFIT
COMPUTATION
YEARS.—
Clause (I) in the next to last sentence of section
215(b)(2)(A) of such Act (42 U.S.C. 415(b)(2)(A)) is
amended by striking ‘‘no earnings as described in section
203(f)(5) in such year’’ and inserting ‘‘no wages, and no
net earnings from self-employment (in excess of net loss
from self-employment), in such year’’.
(j) PROVISIONS RELATING TO ROUNDING OF BENE-
FITS.—Section 215(g) of such Act (42 U.S.C. 415(g)) is
amended by striking ‘‘and any deduction under section
203(b)’’.
(k) PROVISIONS RELATING
TO EARNINGS TAKEN
INTO ACCOUNT IN DETERMINING SUBSTANTIAL 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 ‘‘the exempt amount under section
203(f)(8) which is applicable to individuals described in
subparagraph (D) thereof’’ and inserting the following:
‘‘an amount equal to the exempt amount which would have
been applicable under section 203(f)(8), to individuals de-
scribed in subparagraph (D) thereof, if subsections (b)
through (l) of section 203 as in effect in December 1988
had remained in effect through the month in which such
earnings were derived’’.
(l) PROVISIONS DEFINING INCOME FOR PURPOSES
OF
SSI.—Section 1612(a) of such Act (42 U.S.C.
1382a(a)) is amended—
(1) by striking ‘‘as determined under section
203(f)(5)(C)’’ in paragraph (1)(A) and inserting ‘‘as
defined in the last two sentences of this subsection’’;
and
(2) by adding at the end (after and below para-
graph (2)(F)) the following new sentences:
(m) REPEAL
OF DEDUCTIONS
ON ACCOUNT
OF
WORK UNDER THE RAILROAD RETIREMENT PROGRAM.—
Section 2 of the Railroad Retirement Act of 1974 (45
U.S.C. 231a) is amended by striking subsections (f) and
(g)(2).
SEC. 4. EFFECTIVE DATE.
The amendments and repeals made by this Act shall
be effective with respect to taxable years ending on and
after the date of the enactment of this Act.
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