disability insurance benefit that would otherwise 
apply for such individual under subsection (a)(2) re-
duced (but not below zero) by an amount equal to 
50 percent of the excess of such individual’s average 
monthly earnings over the level of monthly earnings 
established by the Commissioner to represent sub-
stantial gainful activity. 
‘‘(B)(i) The average monthly earnings for an eligible 
individual shall be equal to the quotient of— 
‘‘(I) the total amount of wages and self-employ-
ment income for such individual in any eligible 
months during the 2 calendar quarters (as defined 
in section 213(a)(1)) that precede the most recently 
completed calendar quarter; and 
‘‘(II) the total number of eligible months during 
such 2-calendar-quarter period. 
‘‘(ii) For purposes of clause (i), the term ‘eligible 
month’ means any month subsequent to the month in 
which an eligible individual became entitled to a disability 
insurance benefit. 
‘‘(4) For purposes of paragraph (3)(B), wages and 
self-employment income of an individual shall be deter-
mined based on relevant information for such individual 
as provided by the State agency responsible for the admin-
istration of State unemployment compensation law. 
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‘‘(5) For purposes of an eligible individual who has 
elected to return to employment under this subsection, any 
services performed or earnings derived from services dur-
ing the period of such participation shall not be considered 
for purposes of demonstrating an individual’s ability to en-
gage in substantial gainful activity under subsection (d)(4) 
and shall not be considered substantial gainful activity for 
purposes of subsection (e). 
‘‘(6) For purposes of this title, the disability insur-
ance benefit received by an individual under this sub-
section shall not be applied for purposes of determining 
any monthly benefits payable to any other individuals enti-
tled to benefits for any month based on the wages and 
self-employment income of such individual.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
221(m)(2)(B) of the Social Security Act (42 U.S.C. 
421(m)(2)(B)) is amended by inserting ‘‘(unless such indi-
vidual is participating in the process established under 
section 223(l))’’ before the period. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to benefits payable for months be-
ginning on or after April 1, 2022. 
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SEC. 8. INCREASED FUNDING FOR CONTINUING DISABILITY 
REVIEWS. 
Notwithstanding any other provision of law, for any 
calendar year after 2021— 
(1) the Commissioner of Social Security shall 
determine the amount of any reduction in expendi-
tures from the Federal Disability Insurance Trust 
Fund (as defined in section 201(b) of the Social Se-
curity Act (42 U.S.C. 401(b))) during the preceding 
calendar year by reason of the provisions of this Act 
and the amendments made by this Act; and 
(2) 10 percent of the amount determined under 
paragraph (1) shall be authorized to be made avail-
able from the Federal Disability Insurance Trust 
Fund for continuing disability reviews (as defined in 
section 201(g)(1)(A) of the Social Security Act (42 
U.S.C. 401(g)(1)(A))). 
SEC. 9. WORK OPPORTUNITY TAX CREDIT FOR HIRING SO-
CIAL SECURITY DISABILITY BENEFICIARIES. 
(a) IN GENERAL.—Section 51(d) of the Internal Rev-
enue Code of 1986 is amended— 
(1) in paragraph (1)— 
(A) in subparagraph (I), by striking ‘‘or’’; 
(B) in subparagraph (J), by striking the 
period and inserting ‘‘, or’’; and 
(C) by adding at the end the following: 
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‘‘(K) a qualified social security disability 
insurance beneficiary.’’; and 
(2) by adding at the end the following: 
‘‘(16) QUALIFIED SOCIAL SECURITY DISABILITY 
INSURANCE BENEFICIARY.—The term ‘qualified so-
cial security disability insurance beneficiary’ means 
any individual who is certified by the designated 
local agency as being entitled to disability insurance 
benefits under title II of the Social Security Act for 
any month ending within the 60-day period ending 
on the hiring date.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to individuals who begin work 
for the employer after December 31, 2021. 
Æ 
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