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TITLE VI—ELIMINATION OF SO-
CIAL 
SECURITY 
EARNINGS
TEST
SEC. 601. ELIMINATION OF SOCIAL SECURITY EARNINGS
TEST.
(a) IN GENERAL.—Section 203 of the Social Security
Act 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(l))’’;
(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(l))’’;
(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(l))’’;
(4) in subsection (h)(1)(A), by striking ‘‘age
70’’ each place it appears and inserting ‘‘retirement
age (as defined in section 216(l))’’; and
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(5) in subsection (j), by striking ‘‘Age Seventy’’
in the heading and inserting ‘‘Retirement Age’’, and
by striking ‘‘seventy years of age’’ and inserting
‘‘having attained retirement age (as defined in sec-
tion 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 such Act is amended 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 ap-
plicable’’.
(2) 
CONFORMING
AMENDMENTS.—Section
203(f)(8)(B) of such Act 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 particu-
lar taxable year shall be whichever’’;
(B) in clause (i), by striking ‘‘correspond-
ing’’; and
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(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such Act is repealed.
(c) ELIMINATION OF REDUNDANT REFERENCES TO
RETIREMENT AGE.—Section 203 of such Act is amend-
ed—
(1) in the last sentence of subsection (c), 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 in-
volved became entitled to such benefit prior to at-
taining age 60.’’; and
(2) in subsection (f)(1), by striking clause (D)
and inserting the following: ‘‘(D) for which such in-
dividual is entitled to widow’s or widower’s insurance
benefits if such individual became so entitled prior
to attaining age 60, or’’.
(d) CONFORMING AMENDMENT TO PROVISIONS FOR
DETERMINING AMOUNT OF INCREASE ON ACCOUNT OF
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DELAYED
RETIREMENT.—Section 202(w)(2)(B)(ii) of
such Act is amended—
(1) by striking ‘‘either’’; and
(2) by striking ‘‘or suffered deductions under
section 203(b) or 203(c) in amounts equal to the
amount of such benefit’’.
(e) CONTINUED APPLICATION OF RULE GOVERNING
ENTITLEMENT OF BLIND BENEFICIARIES.—The second
sentence of section 223(d)(4) of such Act is amended by
inserting after ‘‘subparagraph (D) thereof’’ where it first
appears the following: ‘‘(or would be applicable to such
individuals but for the amendments made by the Revenue
Reconciliation Act of 1993)’’.
(f) EFFECTIVE DATE.—The amendments made by
this section shall apply with respect to taxable years begin-
ning after December 31, 1993.
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