IB
Union Calendar No. 284
106TH CONGRESS
2D SESSION
H. R. 5
[Report No. 106–507]
To amend title II of the Social Security Act to eliminate the earnings
test for individuals who have attained retirement age.
IN THE HOUSE OF REPRESENTATIVES
MARCH 1, 1999
Mr. SAM JOHNSON of Texas (for himself, Mr. PETERSON of Minnesota, Mr.
SESSIONS, Mr. ROHRABACHER, Mr. GOSS, Mr. MCCOLLUM, Mr.
CUNNINGHAM, Mr. ENGLISH, Mr. PAUL, Mr. UNDERWOOD, Mrs.
MORELLA, Mr. BURTON of Indiana, Mr. HORN, Mr. HOSTETTLER, Mr.
MCCRERY, Mr. HEFLEY, Mr. NEY, Mr. RAMSTAD, Mr. BOUCHER, Mr.
LOBIONDO, Ms. RIVERS, Mr. GREEN
of Texas, Mr. KING, Mr.
MCINTOSH, Mrs. MYRICK, Mr. TAYLOR
of North Carolina, Mr.
KUYKENDALL, Mr. WELLER, Mr. ROGERS, Mr. BARTON of Texas, Mr.
KNOLLENBERG, Mr. TERRY, Mr. PETERSON
of Pennsylvania, Mr.
SOUDER, Ms. DUNN, Mr. BRADY of Texas, Mr. TIAHRT, Mr. STUMP, Mr.
SENSENBRENNER, Mrs. BONO, Mr. DOOLITTLE, Mr. THORNBERRY, Mr.
PACKARD, Ms. ROS-LEHTINEN, Mr. METCALF, Mr. FALEOMAVAEGA, Mr.
BLILEY, Mr. CHAMBLISS, Mr. WATTS of Oklahoma, Mr. SWEENEY, Mr.
DREIER, and Mr. HASTINGS of Washington) introduced the following bill;
which was referred to the Committee on Ways and Means
MARCH 1, 2000
Additional sponsors: Mr. LATOURETTE, Mr. NETHERCUTT, Mr. BALLENGER,
Mr. HERGER, Mr. NUSSLE, Mr. HAYWORTH, Mr. COLLINS, Mr. SCHAF-
FER, Mr. TANCREDO, Mr. FORBES, Mr. EHRLICH, Mr. FOSSELLA, Mr.
PETRI, Mrs. FOWLER, Mr. LEWIS of Kentucky, Mr. POMBO, Mr. LUCAS
of Kentucky, Mr. ADERHOLT, Mr. LINDER, Mrs. EMERSON, Ms. DAN-
NER, Mr. FILNER, Mr. SANDLIN, Mr. FROST, Mr. BISHOP, Mr. SHAD-
EGG, Ms. KILPATRICK, Mr. MICA, Ms. PRYCE of Ohio, Mr. GARY MILLER
of California, Mr. DICKEY, Mr. GORDON, Mr. BAKER, Mr. HANSEN, Mr.
CLYBURN, Mr. JONES
of North Carolina, Mr. HUTCHINSON, Mr.
COBURN, Mr. MANZULLO, Mr. GIBBONS, Mr. EWING, Mr. TALENT, Mr.
CLEMENT, Mr. LEACH, Ms. STABENOW, Mrs. NORTHUP, Mr. GOODLING,
Mr. BARR of Georgia, Mr. CALVERT, Mr. ARMEY, Mr. BILIRAKIS, Mr.
SAXTON, Mr. FOLEY, Mr. RILEY, Mr. OSE, Mr. ISAKSON, Mr. EVERETT,
Ms. GRANGER, Mr. HOBSON, Mr. MCINTYRE, Mr. VITTER, Mr. RYUN of
Kansas, Mr. KENNEDY of Rhode Island, Mr. GOODE, Mr. GOODLATTE,
Mr. SMITH of New Jersey, Mr. RYAN of Wisconsin, Mr. SHAYS, Mr.
SHERMAN, Mr. CAPUANO, Mr. TOOMEY, Mr. MILLER of Florida, Mr.
BLUNT, Mr. DEMINT, Mr. WELDON of Florida, Mr. BACHUS, Mr.
WEXLER, Mr. SHERWOOD, Mr. HULSHOF, Mr. ROYCE, Mr. GALLEGLY,
Mr. ROEMER, Mr. SUNUNU, Mr. GILMAN, Mr. PORTMAN, Mr. BUYER,
Mr. MATSUI, Mr. TANNER, Mr. STEARNS, Mr. WALDEN of Oregon, Mrs.
ROUKEMA, Mr. BASS, Mr. HOUGHTON, Mr. MCHUGH, Mr. CRANE, Mr.
MCINNIS, Mr. THOMAS, Mr. SHOWS, Mr. GILLMOR, Mr. LAHOOD, Mr.
WATKINS, Mr. BALDACCI, Mr. WU, Mr. SHAW, Mr. ARCHER, Mr. BAR-
RETT of Nebraska, Mr. FRANKS of New Jersey, Mr. SMITH of Texas, Mr.
FRELINGHUYSEN, Mr. CAMP, Mr. BERRY, Mr. PHELPS, Mr. COMBEST,
Mr. PITTS, Mrs. BIGGERT, Mr. JENKINS, Mr. BEREUTER, Mr. WALSH,
Mr. RANGEL, Mr. STARK, Mr. COYNE, Mr. LEVIN, Mr. CARDIN, Mr.
MCDERMOTT, Mr. BECERRA, Mrs. THURMAN, Mr. CASTLE, Mr. SPENCE,
Mr. WOLF, Mr. HILL of Montana, Mr. MURTHA, Mr. DUNCAN, Mr.
GREEN of Wisconsin, Mr. KLECZKA, Mr. NEAL of Massachusetts, Mr.
ROGAN, Mr. SALMON, Mr. HAYES, Mr. POMEROY, Mr. COOKSEY, Mr.
BURR of North Carolina, Mr. EDWARDS, Mr. COOK, Mr. BENTSEN, Mr.
WAMP, Mrs. JOHNSON of Connecticut, Mr. RUSH, Mr. LEWIS of Georgia,
Mr. MCNULTY, Mr. COBLE, Mr. ETHERIDGE, Mrs. MCCARTHY of New
York, and Mr. STRICKLAND
MARCH 1, 2000
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on March 1, 1999]
A BILL
To amend title II of the Social Security Act to eliminate
the earnings test for individuals who have attained retire-
ment 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 ‘‘Senior Citizens’ Free-
dom to Work Act of 2000’’.
SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVIDUALS
WHO HAVE ATTAINED RETIREMENT AGE.
Section 203 of the Social Security Act (42 U.S.C. 403)
is amended—
(1) in subsection (c)(1), by striking ‘‘the age of
seventy’’ and inserting ‘‘retirement age (as defined in
section 216(l))’’;
(2) in paragraphs (1)(A) and (2) of subsection
(d), by striking ‘‘the age of seventy’’ each place it ap-
pears and inserting ‘‘retirement age (as defined in
section 216(l))’’;
(3) in subsection (f)(1)(B), by striking ‘‘was age
seventy or over’’ and inserting ‘‘was at or above re-
tirement age (as defined in section 216(l))’’;
(4) in subsection (f)(3)—
(A) by striking ‘‘331⁄3 percent’’ and all that
follows through ‘‘any other individual,’’ and in-
serting ‘‘50 percent of such individual’s earnings
for such year in excess of the product of the ex-
empt amount as determined under paragraph
(8),’’; and
(B) by striking ‘‘age 70’’ and inserting ‘‘re-
tirement 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 de-
fined in section 216(l))’’.
SEC. 3. CONFORMING AMENDMENTS ELIMINATING THE EX-
EMPT AMOUNT FOR INDIVIDUALS WHO HAVE
ATTAINED RETIREMENT AGE.
(a) 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 exempt amounts (separately
stated for individuals described in subparagraph (D) and
for other individuals) which are to be applicable’’ and in-
serting ‘‘a new exempt amount which shall be applicable’’.
(b) CONFORMING AMENDMENTS.—Section 203(f)(8)(B)
of the Social Security Act (42 U.S.C. 403(f)(8)(B)) is
amended—
(1) in the matter preceding clause (i), by strik-
ing ‘‘Except’’ and all that follows through ‘‘which-
ever’’ and inserting ‘‘The exempt amount which is ap-
plicable for each month of a particular taxable year
shall be whichever’’;
(2) in clause (i), by striking ‘‘corresponding’’;
(3) in clause (ii), in the matter preceding sub-
clause (I), by striking ‘‘corresponding’’ and all that
follows through ‘‘individuals)’’ and inserting ‘‘exempt
amount which is in effect with respect to months in
the taxable year ending after 1993 and before 1995
with respect to individuals who have not attained re-
tirement age (as defined in section 216(l))’’;
(4) in subclause (II) of clause (ii), by striking
‘‘2000’’ and all that follows and inserting ‘‘1992,’’;
and
(5) in the last sentence, by striking ‘‘an exempt
amount’’ and inserting ‘‘the exempt amount’’.
(c) REPEAL OF BASIS FOR COMPUTATION OF EXEMPT
AMOUNT AFFECTING INDIVIDUALS WHO HAVE ATTAINED
RETIREMENT AGE.—Section 203(f)(8)(D) of the Social Se-
curity Act (42 U.S.C. 403(f)(8)(D)) is repealed.
SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.
(a) ELIMINATION OF REDUNDANT REFERENCES TO
RETIREMENT AGE.—Section 203 of the Social Security Act
(42 U.S.C. 403) is amended—
(1) in subsection (c), in the last sentence, by
striking ‘‘nor shall any deduction’’ and all that fol-
lows and inserting ‘‘nor shall any deduction be made
under this subsection from any widow’s or widower’s
insurance benefit if the widow, surviving divorced
wife, widower, or surviving divorced husband involved
became entitled to such benefit prior to attaining age
60.’’; and
(2) in subsection (f)(1), by striking clause (D)
and inserting the following: ‘‘(D) for which such indi-
vidual is entitled to widow’s or widower’s insurance
benefits if such individual became so entitled prior to
attaining age 60,’’.
(b) CONFORMING AMENDMENT TO PROVISIONS FOR
DETERMINING AMOUNT OF INCREASE ON ACCOUNT OF DE-
LAYED RETIREMENT.—Section 202(w)(2)(B)(ii) of the So-
cial Security Act (42 U.S.C. 402(w)(2)(B)(ii)) is
amended—
(1) by striking ‘‘either’’; and
(2) by striking ‘‘or suffered deductions under sec-
tion 203(b) or 203(c) in amounts equal to the amount
of such benefit’’.
(c) PROVISIONS RELATING TO EARNINGS TAKEN INTO
ACCOUNT IN DETERMINING SUBSTANTIAL GAINFUL ACTIV-
ITY 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 inserting the
following: ‘‘if the amendments to section 203 made by sec-
tion 102 of the Senior Citizens’ Right to Work Act of 1996
and by the Senior Citizens’ Freedom to Work Act of 2000
had not been enacted’’.
SEC. 5. EFFECTIVE DATE.
(a) IN GENERAL.—The amendments and repeals made
by this Act shall apply with respect to taxable years ending
after December 31, 1999.
(b) SPECIAL RULE APPLICABLE TO INDIVIDUALS WHO
ATTAIN NORMAL RETIREMENT AGE DURING THE FIRST
TAXABLE YEAR ENDING AFTER DECEMBER 31, 1999.—Sec-
tions 202 and 203 of the Social Security Act, as in effect
immediately prior to the amendments and repeals made by
this Act, shall apply to any individual who attains retire-
ment age (as defined in section 216(l) of such Act) during
the first taxable year ending after December 31, 1999 (and
to any person receiving benefits under title II of the Social
Security Act on the basis of the wages and self-employment
income of such individual), but only with respect to earn-
ings for so much of such taxable year as precedes the month
in which such individual attains retirement age (as so de-
fined).
Union Calendar No. 284
106TH CONGRESS
2D SESSION
H. R. 5
[Report No. 106–507]
A BILL
To amend title II of the Social Security Act to
eliminate the earnings test for individuals who
have attained retirement age.
MARCH 1, 2000
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed