H. R. 4277—68
SEC. 315. EXTENSION OF DISABILITY INSURANCE PROGRAM DEM-
ONSTRATION PROJECT AUTHORITY.
(a) IN GENERAL.—Section 505 of the Social Security Disability
Amendments of 1980 (Public Law 96–265), as amended by section
12101 of the Consolidated Omnibus Budget Reconciliation Act of
1985 (Public Law 99–272), section 10103 of the Omnibus Budget
Reconciliation Act of 1989 (Public Law 101–239), and section 5120
of the Omnibus Budget Reconciliation Act of 1990 (Public Law
101–508), is further amended—
(1) in paragraph (3) of subsection (a), by striking ‘‘June
10, 1993’’ and inserting ‘‘June 10, 1996’’;
(2) in paragraph (4) of subsection (a), by striking ‘‘1992’’
and inserting ‘‘1995’’; and
(3) in subsection (c), by striking ‘‘October 1, 1993’’ and
inserting ‘‘October 1, 1996’’.
(b) EFFECTIVE DATE.—The amendments made by this section
shall take effect on the date of the enactment of this Act.
SEC. 316. CROSS-MATCHING OF SOCIAL SECURITY ACCOUNT NUMBER
INFORMATION AND EMPLOYER IDENTIFICATION NUMBER
INFORMATION MAINTAINED BY THE DEPARTMENT OF
AGRICULTURE.
(a) SOCIAL SECURITY ACCOUNT NUMBER INFORMATION.—Clause
(iii) of section 205(c)(2)(C) of the Social Security Act (42 U.S.C.
405(c)(2)(C)) (as added by section 1735(a)(3) of the Food, Agriculture,
Conservation, and Trade Act of 1990 (Public Law 101–624; 104
Stat. 3791)) is amended—
(1) by inserting ‘‘(I)’’ after ‘‘(iii)’’; and
(2) by striking ‘‘The Secretary of Agriculture shall restrict’’
and all that follows and inserting the following:
‘‘(II) The Secretary of Agriculture may share any information
contained in any list referred to in subclause (I) with any other
agency or instrumentality of the United States which otherwise
has access to social security account numbers in accordance with
this subsection or other applicable Federal law, except that the
Secretary of Agriculture may share such information only to the
extent that such Secretary determines such sharing would assist
in verifying and matching such information against information
maintained by such other agency or instrumentality. Any such
information shared pursuant to this subclause may be used by
such other agency or instrumentality only for the purpose of effec-
tive administration and enforcement of the Food Stamp Act of
1977 or for the purpose of investigation of violations of other Federal
laws or enforcement of such laws.
‘‘(III) The Secretary of Agriculture, and the head of any other
agency or instrumentality referred to in this subclause, shall
restrict, to the satisfaction of the Secretary of Health and Human
Services, access to social security account numbers obtained pursu-
ant to this clause only to officers and employees of the United
States whose duties or responsibilities require access for the pur-
poses described in subclause (II).
‘‘(IV) The Secretary of Agriculture, and the head of any agency
or instrumentality with which information is shared pursuant to
clause (II), shall provide such other safeguards as the Secretary
of Health and Human Services determines to be necessary or appro-
priate to protect the confidentiality of the social security account
numbers.’’.
H. R. 4277—69
(b) EMPLOYER IDENTIFICATION NUMBER INFORMATION.—Sub-
section (f) of section 6109 of the Internal Revenue Code of 1986
(as added by section 1735(c) of the Food, Agriculture, Conservation,
and Trade Act of 1990 (Public Law 101–624; 104 Stat. 3792))
(relating to access to employer identification numbers by Secretary
of Agriculture for purposes of Food Stamp Act of 1977) is amended—
(1) by striking paragraph (2) and inserting the following:
‘‘(2) SHARING OF INFORMATION AND SAFEGUARDS.—
‘‘(A) SHARING OF INFORMATION.—The Secretary of Agri-
culture may share any information contained in any list
referred to in paragraph (1) with any other agency or
instrumentality of the United States which otherwise has
access to employer identification numbers in accordance
with this section or other applicable Federal law, except
that the Secretary of Agriculture may share such informa-
tion only to the extent that such Secretary determines
such sharing would assist in verifying and matching such
information against information maintained by such other
agency or instrumentality. Any such information shared
pursuant to this subparagraph may be used by such other
agency or instrumentality only for the purpose of effective
administration and enforcement of the Food Stamp Act
of 1977 or for the purpose of investigation of violations
of other Federal laws or enforcement of such laws.
‘‘(B) SAFEGUARDS.—The Secretary of Agriculture, and
the head of any other agency or instrumentality referred
to in subparagraph (A), shall restrict, to the satisfaction
of the Secretary of the Treasury, access to employer identi-
fication numbers obtained pursuant to this subsection only
to officers and employees of the United States whose duties
or responsibilities require access for the purposes described
in subparagraph (A). The Secretary of Agriculture, and
the head of any agency or instrumentality with which
information is shared pursuant to subparagraph (A), shall
provide such other safeguards as the Secretary of the Treas-
ury determines to be necessary or appropriate to protect
the confidentiality of the employer identification numbers.’’;
(2) in paragraph (3), by striking ‘‘by the Secretary of Agri-
culture pursuant to this subsection’’ and inserting ‘‘pursuant
to this subsection by the Secretary of Agriculture or the head
of any agency or instrumentality with which information is
shared pursuant to paragraph (2)’’, and by striking ‘‘social
security account numbers’’ and inserting ‘‘employer identifica-
tion numbers’’; and
(3) in paragraph (4), by striking ‘‘by the Secretary of Agri-
culture pursuant to this subsection’’ and inserting ‘‘pursuant
to this subsection by the Secretary of Agriculture or any agency
or instrumentality with which information is shared pursuant
to paragraph (2)’’.
SEC. 317. CERTAIN TRANSFERS TO RAILROAD RETIREMENT ACCOUNT
MADE PERMANENT.
Subsection (c)(1)(A) of section 224 of the Railroad Retirement
Solvency Act of 1983 (relating to section 72(r) revenue increase
transferred to certain railroad accounts) is amended by striking
‘‘with respect to benefits received before October 1, 1992’’.
H. R. 4277—70
SEC. 318. AUTHORIZATION FOR USE OF SOCIAL SECURITY ACCOUNT
NUMBERS BY DEPARTMENT OF LABOR IN ADMINISTRA-
TION OF FEDERAL WORKERS’ COMPENSATION LAWS.
Section 205(c)(2)(C) of the Social Security Act (42 U.S.C.
405(c)(2)(C)) is amended by adding at the end the following new
clause:
‘‘(ix) In the administration of the provisions of chapter 81
of title 5, United States Code, and the Longshore and Harbor
Workers’ Compensation Act (33 U.S.C. 901 et seq.), the Secretary
of Labor may require by regulation that any person filing a notice
of injury or a claim for benefits under such provisions provide
as part of such notice or claim such person’s social security account
number, subject to the requirements of this clause. No officer or
employee of the Department of Labor shall have access to any
such number for any purpose other than the establishment of
a system of records necessary for the effective administration of
such provisions. The Secretary of Labor shall restrict, to the satis-
faction of the Secretary of Health and Human Services, access
to social security account numbers obtained pursuant to this clause
to officers and employees of the United States whose duties or
responsibilities require access for the administration or enforcement
of such provisions. The Secretary of Labor shall provide such other
safeguards as the Secretary of Health and Human Services deter-
mines to be necessary or appropriate to protect the confidentiality
of the social security account numbers.’’.
SEC. 319. COVERAGE UNDER FICA OF FEDERAL EMPLOYEES TRANS-
FERRED TEMPORARILY TO INTERNATIONAL ORGANIZA-
TIONS.
(a) TREATMENT OF SERVICE IN THE EMPLOY OF INTERNATIONAL
ORGANIZATIONS BY CERTAIN TRANSFERRED FEDERAL EMPLOYEES.—
(1) IN
GENERAL.—Section 3121 of the Internal Revenue
Code of 1986 (relating to definitions) is amended by adding
at the end the following new subsection:
‘‘(y) SERVICE IN THE EMPLOY OF INTERNATIONAL ORGANIZATIONS
BY CERTAIN TRANSFERRED FEDERAL EMPLOYEES.—
‘‘(1) IN
GENERAL.—For purposes of this chapter, service
performed in the employ of an international organization by
an individual pursuant to a transfer of such individual to
such international organization pursuant to section 3582 of
title 5, United States Code, shall constitute ‘employment’ if—
‘‘(A) immediately before such transfer, such individual
performed service with a Federal agency which constituted
‘employment’ under subsection (b) for purposes of the taxes
imposed by sections 3101(a) and 3111(a), and
‘‘(B) such individual would be entitled, upon separation
from such international organization and proper applica-
tion, to reemployment with such Federal agency under
such section 3582.
‘‘(2) DEFINITIONS.—For purposes of this subsection—
‘‘(A) FEDERAL
AGENCY.—The term ‘Federal agency’
means an agency, as defined in section 3581(1) of title
5, United States Code.
‘‘(B) INTERNATIONAL ORGANIZATION.—The term ‘inter-
national organization’ has the meaning provided such term
by section 3581(3) of title 5, United States Code.’’
H. R. 4277—71
(2) CONTRIBUTIONS BY FEDERAL AGENCY.—Section 3122 of
such Code (relating to Federal service) is amended by inserting
after the first sentence the following new sentence: ‘‘In the
case of the taxes imposed by this chapter with respect to
service performed in the employ of an international organiza-
tion pursuant to a transfer to which the provisions of section
3121(y) are applicable, the determination of the amount of
remuneration for such service, and the return and payment
of the taxes imposed by this chapter, shall be made by the
head of the Federal agency from which the transfer was made.’’
(3) COLLECTION
OF
EMPLOYEE
CONTRIBUTIONS.—Section
3102 of such Code (relating to deduction of tax from wages)
is amended by adding at the end the following new subsection:
‘‘(e) SPECIAL
RULE
FOR
CERTAIN
TRANSFERRED
FEDERAL
EMPLOYEES.—In the case of any payments of wages for service
performed in the employ of an international organization pursuant
to a transfer to which the provisions of section 3121(y) are
applicable—
‘‘(1) subsection (a) shall not apply,
‘‘(2) the head of the Federal agency from which the transfer
was made shall separately include on the statement required
under section 6051—
‘‘(A) the amount determined to be the amount of the
wages for such service, and
‘‘(B) the amount of the tax imposed by section 3101
on such payments, and
‘‘(3) the tax imposed by section 3101 on such payments
shall be paid by the employee.’’
(4) EXCLUSION FROM TREATMENT AS TRADE OR BUSINESS.—
Paragraph (2)(C) of section 1402(c) of such Code (defining trade
or business) is amended by adding at the end the following:
‘‘except service which constitutes ‘employment’ under section
3121(y),’’.
(5) CONFORMING AMENDMENT.—Paragraph (15) of section
3121(b) of such Code is amended by inserting ‘‘, except service
which constitutes ‘employment’ under subsection (y)’’ after
‘‘organization’’.
(b) AMENDMENTS TO THE SOCIAL SECURITY ACT.—
(1) IN GENERAL.—Section 210 of the Social Security Act
(42 U.S.C. 410) is amended by adding at the end the following
new subsection:
‘‘SERVICE IN THE EMPLOY OF INTERNATIONAL ORGANIZATIONS BY
CERTAIN TRANSFERRED FEDERAL EMPLOYEES
‘‘(r)(1) For purposes of this title, service performed in the employ
of an international organization by an individual pursuant to a
transfer of such individual to such international organization pursu-
ant to section 3582 of title 5, United States Code, shall constitute
‘employment’ if—
‘‘(A) immediately before such transfer, such individual per-
formed service with a Federal agency which constituted
‘employment’ as defined in subsection (a), and
‘‘(B) such individual would be entitled, upon separation
from such international organization and proper application,
to reemployment with such Federal agency under such section
3582.
‘‘(2) For purposes of this subsection:
H. R. 4277—72
‘‘(A) The term ‘Federal agency’ means an agency, as defined
in section 3581(1) of title 5, United States Code.
‘‘(B) The term ‘international organization’ has the meaning
provided such term by section 3581(3) of title 5, United States
Code.’’
(2) EXCLUSION FROM TREATMENT AS TRADE OR BUSINESS.—
Section 211(c)(2)(C) of such Act (42 U.S.C. 411(c)(2)(C)) is
amended by inserting before the semicolon the following
‘‘, except service which constitutes ‘employment’ under section
210(r)’’.
(3) CONFORMING AMENDMENT.—Section 210(a)(15) of such
Act (42 U.S.C. 410(a)(15)) is amended by inserting ‘‘, except
service which constitutes ‘employment’ under subsection (r)’’
before the semicolon.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply with respect to service performed after the calendar
quarter following the calendar quarter in which the date of the
enactment of this Act occurs.
SEC. 320. EXTENSION OF THE FICA TAX EXEMPTION AND CERTAIN
TAX RULES TO INDIVIDUALS WHO ENTER THE UNITED
STATES UNDER A VISA ISSUED UNDER SECTION 101 OF
THE IMMIGRATION AND NATIONALITY ACT.
(a) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986.—
(1) The following provisions of the Internal Revenue Code
of 1986 are each amended by striking ‘‘(J), or (M)’’ each place
it appears and inserting ‘‘(J), (M), or (Q)’’:
(A) Section 871(c).
(B) Section 1441(b).
(C) Section 3121(b)(19).
(D) Section 3231(e)(1).
(E) Section 3306(c)(19).
(2) Paragraph (3) of section 872(b) of such Code is amended
by striking ‘‘(F) or (J)’’ and inserting ‘‘(F), (J), or (Q)’’.
(3) Paragraph (5) of section 7701(b) of such Code is
amended by striking ‘‘subparagraph (J)’’ in subparagraphs (C)(i)
and (D)(i)(II) and inserting ‘‘subparagraph (J) or (Q)’’.
(b) AMENDMENT TO SOCIAL SECURITY ACT.—Paragraph (19) of
section 210(a) of the Social Security Act is amended by striking
‘‘(J), or (M)’’ each place it appears and inserting ‘‘(J), (M), or (Q)’’.
(c) EFFECTIVE DATE.—The amendments made by this subsection
shall take effect with the calendar quarter following the date of
the enactment of this Act.
SEC. 321. TECHNICAL AND CLERICAL AMENDMENTS.
(a) AMENDMENTS TO TITLE II OF THE SOCIAL SECURITY ACT.—
(1) Section 201(a) of the Social Security Act (42 U.S.C.
401(a)) is amended, in the matter following clause (4), by strik-
ing ‘‘and and’’ and inserting ‘‘and’’.
(2) Section 202(d)(8)(D)(ii) of such Act (42 U.S.C.
402(d)(8)(D)(ii)) is amended by adding a period at the end,
and by adjusting the left hand margination thereof so as to
align with section 202(d)(8)(D)(i) of such Act.
(3) Section 202(q)(1)(A) of such Act (42 U.S.C. 402(q)(1)(A))
is amended by striking the dash at the end.
(4) Section 202(q)(9) of such Act (42 U.S.C. 402(q)(9)) is
amended, in the matter preceding subparagraph (A), by striking
‘‘parargaph’’ and inserting ‘‘paragraph’’.
H. R. 4277—73
(5) Section 202(t)(4)(D) of such Act (42 U.S.C. 402(t)(4)(D))
is amended by inserting ‘‘if the’’ before ‘‘Secretary’’ the second
and third places it appears.
(6) Clauses (i) and (ii) of section 203(f)(5)(C) of such Act
(42 U.S.C. 403(f)(5)(C)) are amended by adjusting the left-
hand margination thereof so as to align with clauses (i) and
(ii) of section 203(f)(5)(B) of such Act.
(7) Paragraph (3)(A) and paragraph (3)(B) of section 205(b)
of such Act (42 U.S.C. 405(b)) are amended by adjusting the
left-hand margination thereof so as to align with the matter
following section 205(b)(2)(C) of such Act.
(8) Section 205(c)(2)(B)(iii) of such Act (42 U.S.C.
405(c)(2)(B)(iii)) is amended by striking ‘‘non-public’’ and insert-
ing ‘‘nonpublic’’.
(9) Section 205(c)(2)(C) of such Act (42 U.S.C. 405(c)(2)(C))
is amended—
(A) by striking the clause (vii) added by section 2201(c)
of Public Law 101–624;
(B) by redesignating the clause (iii) added by section
2201(b)(3) of Public Law 101–624, clause (iv), clause (v),
clause (vi), and the clause (vii) added by section 1735(b)
of Public Law 101–624 as clause (iv), clause (v), clause
(vi), clause (vii), and clause (viii), respectively;
(C) in clause (v) (as redesignated), by striking
‘‘subclause (I) of’’, and by striking ‘‘subclause (II) of clause
(i)’’ and inserting ‘‘clause (ii)’’; and
(D) in clause (viii)(IV) (as redesignated), by inserting
‘‘a social security account number or’’ before ‘‘a request
for’’.
(10) The heading for section 205(j) of such Act (42 U.S.C.
405(j)) is amended to read as follows:
‘‘Representative Payees’’.
(11) The heading for section 205(s) of such Act (42 U.S.C.
405(s)) is amended to read as follows:
‘‘Notice Requirements’’.
(12) Section 208(c) of such Act (42 U.S.C. 408(c)) is amended
by striking ‘‘subsection (g)’’ and inserting ‘‘subsection (a)(7)’’.
(13) Section 210(a)(5)(B)(i)(V) of such Act (42 U.S.C.
410(a)(5)(B)(i)(V)) is amended by striking ‘‘section 105(e)(2)’’
and inserting ‘‘section 104(e)(2)’’.
(14) Section 211(a) of such Act (42 U.S.C. 411(a)) is
amended—
(A) in paragraph (13), by striking ‘‘and’’ at the end;
and
(B) in paragraph (14), by striking the period and insert-
ing ‘‘; and’’.
(15) Section 213(c) of such Act (42 U.S.C. 413(c)) is amended
by striking ‘‘section’’ the first place it appears and inserting
‘‘sections’’.
(16) Section 215(a)(5)(B)(i) of such Act (42 U.S.C.
415(a)(5)(B)(i)) is amended by striking ‘‘subsection’’ the second
place it appears and inserting ‘‘subsections’’.
(17) Section 215(f)(7) of such Act (42 U.S.C. 415(f)(7)) is
amended by inserting a period after ‘‘1990’’.
H. R. 4277—74
(18) Subparagraph (F) of section 218(c)(6) of such Act (42
U.S.C. 418(c)(6)) is amended by adjusting the left-hand
margination thereof so as to align with section 218(c)(6)(E)
of such Act.
(19) Section 223(i) of such Act (42 U.S.C. 423(i)) is amended
by adding at the beginning the following heading:
‘‘Limitation on Payments to Prisoners’’.
(b) RELATED AMENDMENTS.—
(1) Section 603(b)(5)(A) of Public Law 101–649 (amending
section 202(n)(1) of the Social Security Act) (104 Stat. 5085)
is amended by inserting ‘‘under’’ before ‘‘paragraph (1),’’ and
by striking ‘‘(17), or (18)’’ and inserting ‘‘(17), (18), or (19)’’,
effective as if this paragraph were included in such section
603(b)(5)(A).
(2) Section 10208(b)(1) of Public Law 101–239 (amending
section 230(b)(2)(A) of the Social Security Act) (103 Stat. 2477)
is amended by striking ‘‘230(b)(2)(A)’’ and ‘‘430(b)(2)(A)’’ and
inserting ‘‘230(b)(2)’’ and ‘‘430(b)(2)’’, respectively, effective as
if this paragraph were included in such section 10208(b)(1).
(c) CONFORMING, CLERICAL AMENDMENTS UPDATING, WITHOUT
SUBSTANTIVE CHANGE, REFERENCES
IN TITLE II OF
THE SOCIAL
SECURITY ACT TO THE INTERNAL REVENUE CODE.—
(1)(A)(i) Section 201(g)(1) of such Act (42 U.S.C. 401(g)(1))
is amended—
(I) in subparagraph (A)(i), by striking ‘‘and subchapter
E’’ and all that follows through ‘‘1954’’ and inserting ‘‘and
chapters 2 and 21 of the Internal Revenue Code of 1986’’;
(II) in subparagraph (A)(ii), by striking ‘‘1954’’ and
inserting ‘‘1986’’;
(III) in the matter in subparagraph (A) following clause
(ii), by striking ‘‘subchapter E’’ and all that follows through
‘‘1954.’’ and inserting ‘‘chapters 2 and 21 of the Internal
Revenue Code of 1986.’’, and by striking ‘‘1954 other’’ and
inserting ‘‘1986 other’’; and
(IV) in subparagraph (B), by striking ‘‘1954’’ each place
it appears and inserting ‘‘1986’’.
(ii) The amendments made by clause (i) shall apply only
with respect to periods beginning on or after the date of the
enactment of this Act.
(B)(i) Section 201(g)(2) of such Act (42 U.S.C. 401(g)(2))
is amended by striking ‘‘section 3101(a)’’ and all that follows
through ‘‘1950.’’ and inserting ‘‘section 3101(a) of the Internal
Revenue Code of 1986 which are subject to refund under section
6413(c) of such Code with respect to wages (as defined in
section 3121 of such Code).’’, and by striking ‘‘wages reported’’
and all that follows through ‘‘1954,’’ and inserting ‘‘wages
reported to the Secretary of the Treasury or his delegate pursu-
ant to subtitle F of such Code,’’.
(ii) The amendments made by clause (i) shall apply only
with respect to wages paid on or after January 1, 1995.
(C) Section 201(g)(4) of such Act (42 U.S.C. 401(g)(4)) is
amended—
(i) by striking ‘‘The Board of Trustees shall prescribe
before January 1, 1981, the method’’ and inserting ‘‘If at
any time or times the Boards of Trustees of such Trust
H. R. 4277—75
Funds deem such action advisable, they may modify the
method prescribed by such Boards’’;
(ii) by striking ‘‘1954’’ and inserting ‘‘1986’’; and
(iii) by striking the last sentence.
(2) Section 202(v) of such Act (42 U.S.C. 402(v)) is
amended—
(A) in paragraph (1), by striking ‘‘1954’’ and inserting
‘‘1986’’; and
(B) in paragraph (3)(A), by inserting ‘‘of the Internal
Revenue Code of 1986’’ after ‘‘3127’’.
(3) 
Section 
205(c)(5)(F)(i) 
of 
such 
Act 
(42 
U.S.C.
405(c)(5)(F)(i)) is amended by inserting ‘‘or the Internal Revenue
Code of 1986’’ after ‘‘1954’’.
(4)(A) Section 209(a)(4)(A) of such Act (42 U.S.C.
409(a)(4)(A)) is amended by inserting ‘‘or the Internal Revenue
Code of 1986’’ after ‘‘Internal Revenue Code of 1954’’.
(B) Section 209(a) of such Act (42 U.S.C. 409(a)) is
amended—
(i) in subparagraphs (C) and (E) of paragraph (4),
(ii) in paragraph (5)(A),
(iii) in subparagraphs (A) and (B) of paragraph (14),
(iv) in paragraph (15),
(v) in paragraph (16), and
(vi) in paragraph (17),
by striking ‘‘1954’’ each place it appears and inserting ‘‘1986’’.
(C) Subsections (b), (f), (g), (i)(1), and (j) of section 209
of such Act (42 U.S.C. 409) are amended by striking ‘‘1954’’
each place it appears and inserting ‘‘1986’’.
(5) Section 211(a)(15) of such Act (42 U.S.C. 411(a)(15))
is amended by inserting ‘‘of the Internal Revenue Code of
1986’’ after ‘‘section 162(m)’’.
(6) Title II of such Act is further amended—
(A) in subsections (f)(5)(B)(ii) and (k) of section 203
(42 U.S.C. 403),
(B) in section 205(c)(1)(D)(i) (42 U.S.C. 405(c)(1)(D)(i)),
(C) in the matter in section 210(a) (42 U.S.C. 410(a))
preceding paragraph (1) and in paragraphs (8), (9), and
(10) of section 210(a),
(D) in subsections (p)(4) and (q) of section 210 (42
U.S.C. 410),
(E) in the matter in section 211(a) (42 U.S.C. 411(a))
preceding paragraph (1) and in paragraphs (3), (4), (6),
(10), (11), and (12) and clauses (iii) and (iv) of section
211(a),
(F) in the matter in section 211(c) (42 U.S.C. 411(c))
preceding paragraph (1), in paragraphs (3) and (6) of section
211(c), and in the matter following paragraph (6) of section
211(c),
(G) in subsections (d), (e), and (h)(1)(B) of section 211
(42 U.S.C. 411),
(H) in section 216(j) (42 U.S.C. 416(j)),
(I) in section 218(e)(3) (42 U.S.C. 418(e)(3)),
(J) in section 229(b) (42 U.S.C. 429(b)),
(K) in section 230(c) (42 U.S.C. 430(c)), and
(L) in section 232 (42 U.S.C. 432),
by striking ‘‘1954’’ each place it appears and inserting ‘‘1986’’.
(d) RULES OF CONSTRUCTION.—
H. R. 4277—76
(1) The preceding provisions of this section shall be con-
strued only as technical and clerical corrections and as reflect-
ing the original intent of the provisions amended thereby.
(2) Any reference in title II of the Social Security Act
to the Internal Revenue Code of 1986 shall be construed to
include a reference to the Internal Revenue Code of 1954 to
the extent necessary to carry out the provisions of paragraph
(1).
(e) UTILIZATION OF NATIONAL AVERAGE WAGE INDEX FOR WAGE-
BASED ADJUSTMENTS.—
(1) DEFINITION OF NATIONAL AVERAGE WAGE INDEX.—Sec-
tion 209(k) of the Social Security Act (42 U.S.C. 409(k)) is
amended—
(A) by redesignating paragraph (2) as paragraph (3);
(B) in paragraph (3) (as redesignated), by striking
‘‘paragraph (1)’’ and inserting ‘‘this subsection’’; and
(C) by striking paragraph (1) and inserting the follow-
ing new paragraphs:
‘‘(k)(1) For purposes of sections 203(f)(8)(B)(ii), 213(d)(2)(B),
215(a)(1)(B)(ii), 
215(a)(1)(C)(ii), 
215(a)(1)(D), 
215(b)(3)(A)(ii),
215(i)(1)(E), 215(i)(2)(C)(ii), 224(f)(2)(B), and 230(b)(2) (and 230(b)(2)
as in effect immediately prior to the enactment of the Social Security
Amendments of 1977), the term ‘national average wage index’ for
any particular calendar year means, subject to regulations of the
Secretary under paragraph (2), the average of the total wages
for such particular calendar year.
‘‘(2) The Secretary shall prescribe regulations under which the
national average wage index for any calendar year shall be com-
puted—
‘‘(A) on the basis of amounts reported to the Secretary
of the Treasury or his delegate for such year,
‘‘(B) by disregarding the limitation on wages specified in
subsection (a)(1),
‘‘(C) with respect to calendar years after 1990, by incor-
porating deferred compensation amounts and factoring in for
such years the rate of change from year to year in such
amounts, in a manner consistent with the requirements of
section 10208 of the Omnibus Budget Reconciliation Act of
1989, and
‘‘(D) with respect to calendar years before 1978, in a man-
ner consistent with the manner in which the average of the
total wages for each of such calendar years was determined
as provided by applicable law as in effect for such years.’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 213(d)(2)(B) of such Act (42 U.S.C.
413(d)(2)(B)) is amended by striking ‘‘deemed average total
wages’’ and inserting ‘‘national average wage index’’, and
by striking ‘‘the average of the total wages’’ and all that
follows and inserting ‘‘the national average wage index
(as so defined) for 1976,’’.
(B) Section 215(a)(1)(B)(ii) of such Act (42 U.S.C.
415(a)(1)(B)(ii)) is amended—
(i) in subclause (I), by striking ‘‘deemed average
total wages’’ and inserting ‘‘national average wage
index’’; and
(ii) in subclause (II), by striking ‘‘the average of
the total wages’’ and all that follows and inserting
H. R. 4277—77
‘‘the national average wage index (as so defined) for
1977.’’.
(C) Section 215(a)(1)(C)(ii) of such Act (42 U.S.C.
415(a)(1)(C)(ii)) is amended by striking ‘‘deemed average
total wages’’ and inserting ‘‘national average wage index’’.
(D) Section 215(a)(1)(D) of such Act (42 U.S.C.
415(a)(1)(D)) is amended—
(i) by striking ‘‘after 1978’’;
(ii) by striking ‘‘and the average of the total wages
(as described in subparagraph (B)(ii)(I))’’ and inserting
‘‘and the national average wage index (as defined in
section 209(k)(1))’’; and
(iii) by striking the last sentence.
(E) Section 215(b)(3)(A)(ii) of such Act (42 U.S.C.
415(b)(3)(A)(ii)) is amended by striking ‘‘deemed average
total wages’’ each place it appears and inserting ‘‘national
average wage index’’.
(F) Section 215(i)(1) of such Act (42 U.S.C. 415(i)(1))
is amended—
(i) in subparagraph (E), by striking ‘‘SSA average
wage index’’ and inserting ‘‘national average wage
index (as defined in section 209(k)(1))’’; and
(ii) by striking subparagraph (G) and redesignating
subparagraph (H) as subparagraph (G).
(G) Section 215(i)(2)(C)(ii) of such Act (42 U.S.C.
415(i)(1)(C)(ii)) is amended to read as follows:
‘‘(ii) The Secretary shall determine and promulgate the OASDI
fund ratio for the current calendar year on or before November
1 of the current calendar year, based upon the most recent data
then available. The Secretary shall include a statement of the
fund ratio and the national average wage index (as defined in
section 209(k)(1)) and a statement of the effect such ratio and
the level of such index may have upon benefit increases under
this subsection in any notification made under clause (i) and any
determination published under subparagraph (D).’’.
(H) Section 224(f)(2) of such Act (42 U.S.C. 424a(f)(2))
is amended—
(i) in subparagraph (A), by adding ‘‘and’’ at the
end;
(ii) by striking subparagraph (C); and
(iii) by striking subparagraph (B) and inserting
the following:
‘‘(B) the ratio of (i) the national average wage index (as
defined in section 209(k)(1)) for the calendar year before the
year in which such redetermination is made to (ii) the national
average wage index (as so defined) for the calendar year before
the year in which the reduction was first computed (but not
counting any reduction made in benefits for a previous period
of disability).’’.
(f) TECHNICAL CORRECTIONS RELATED TO OASDI IN THE OMNI-
BUS BUDGET RECONCILIATION ACT OF 1990.—
(1) AMENDMENTS RELATED TO PROVISIONS IN SECTION 5103(b)
RELATING TO DISABLED WIDOWS.—Section 223(f)(2) of the Social
Security Act (42 U.S.C. 423(f)(2)) is amended—
(A) in subparagraph (A), by striking ‘‘(in a case to
which clause (ii)(II) does not apply)’’; and
H. R. 4277—78
(B) by striking subparagraph (B)(ii) and inserting the
following:
‘‘(ii) the individual is now able to engage in
substantial gainful activity; or’’.
(2) AMENDMENTS RELATED TO PROVISIONS IN SECTION 5105(d)
RELATING TO REPRESENTATIVE PAYEES.—
(A) TITLE II AMENDMENTS.—Section 5105(d)(1)(A) of the
Omnibus Budget Reconciliation Act of 1990 (Public Law
101–508) is amended—
(i) by striking ‘‘Section 205(j)(5)’’ and inserting
‘‘Section 205(j)(6)’’; and
(ii) by redesignating the paragraph (5) as amended
thereby as paragraph (6).
(B) TITLE XVI AMENDMENTS.—Section 1631(a)(2) of the
Social Security Act (42 U.S.C. 1383(a)(2)) is amended—
(i) by redesignating subparagraphs (E) and (F) as
subparagraphs (F) and (G), respectively; and
(ii) by inserting after subparagraph (D) the follow-
ing:
‘‘(E) RESTITUTION.—In cases where the negligent failure of the
Secretary to investigate or monitor a representative payee results
in misuse of benefits by the representative payee, the Secretary
shall make payment to the beneficiary or the beneficiary’s represent-
ative payee of an amount equal to such misused benefits. The
Secretary shall make a good faith effort to obtain restitution from
the terminated representative payee.’’.
(3) AMENDMENTS RELATED TO PROVISIONS IN SECTION 5106
RELATING TO COORDINATION OF RULES UNDER TITLES II AND
XVI GOVERNING FEES FOR REPRESENTATIVES OF CLAIMANTS WITH
ENTITLEMENTS UNDER BOTH TITLES.—
(A) CALCULATION OF FEE OF CLAIMANT’S REPRESENTA-
TIVE BASED ON AMOUNT OF PAST-DUE SUPPLEMENTAL SECU-
RITY INCOME BENEFITS AFTER APPLICATION OF WINDFALL
OFFSET PROVISION.—Section 1631(d)(2)(A)(i) of the Social
Security Act (as amended by section 5106(a)(2) of the Omni-
bus Budget Reconciliation Act of 1990) (42 U.S.C.
1383(d)(2)(A)(i)) is amended to read as follows:
‘‘(i) by substituting, in subparagraphs (A)(ii)(I) and (C)(i),
the phrase ‘(as determined before any applicable reduction
under section 1631(g), and reduced by the amount of any reduc-
tion in benefits under this title or title II made pursuant
to section 1127(a))’ for the parenthetical phrase contained
therein; and’’.
(B) CALCULATION OF PAST-DUE BENEFITS FOR PURPOSES
OF
DETERMINING
ATTORNEY
FEES
IN
JUDICIAL
PROCEED-
INGS.—
(i) IN GENERAL.—Section 206(b)(1) of such Act (42
U.S.C. 406(b)(1)) is amended—
(I) by inserting ‘‘(A)’’ after ‘‘(b)(1)’’; and
(II) by adding at the end the following new
subparagraph:
‘‘(B) For purposes of this paragraph—
‘‘(i) the term ‘past-due benefits’ excludes any benefits with
respect to which payment has been continued pursuant to sub-
section (g) or (h) of section 223, and
‘‘(ii) amounts of past-due benefits shall be determined
before any applicable reduction under section 1127(a).’’.
H. R. 4277—79
(ii) PROTECTION FROM OFFSETTING SSI BENEFITS.—
The last sentence of section 1127(a) of such Act (as
added by section 5106(b) of the Omnibus Budget Rec-
onciliation Act of 1990) (42 U.S.C. 1320a–6(a)) is
amended by striking ‘‘section 206(a)(4)’’ and inserting
‘‘subsection (a)(4) or (b) of section 206’’.
(4) APPLICATION OF SINGLE DOLLAR AMOUNT CEILING TO
CONCURRENT CLAIMS UNDER TITLES II AND XVI.—
(A) IN
GENERAL.—Section 206(a)(2) of such Act (as
amended by section 5106(a)(1) of the Omnibus Budget Rec-
onciliation Act of 1990) (42 U.S.C. 406(a)(2)) is amended—
(i) by redesignating subparagraph (C) as subpara-
graph (D); and
(ii) by inserting after subparagraph (B) the follow-
ing new subparagraph:
‘‘(C) In any case involving—
‘‘(i) an agreement described in subparagraph (A) with any
person relating to both a claim of entitlement to past-due
benefits under this title and a claim of entitlement to past-
due benefits under title XVI, and
‘‘(ii) a favorable determination made by the Secretary with
respect to both such claims,
the Secretary may approve such agreement only if the total fee
or fees specified in such agreement does not exceed, in the aggre-
gate, the dollar amount in effect under subparagraph (A)(ii)(II).’’.
(B) CONFORMING AMENDMENT.—Section 206(a)(3)(A) of
such Act (as amended by section 5106(a)(1) of the Omnibus
Budget Reconciliation Act of 1990) (42 U.S.C. 406(a)(3)(A))
is amended by striking ‘‘paragraph (2)(C)’’ and inserting
‘‘paragraph (2)(D)’’.
(5) EFFECTIVE DATE.—Each amendment made by this sub-
section shall take effect as if included in the provisions of
the Omnibus Budget Reconciliation Act of 1990 to which such
amendment relates, except that the amendments made by para-
graph (3)(B) shall apply with respect to favorable judgments
made after 180 days after the date of the enactment of this
Act.
(g) ELIMINATION OF ROUNDING DISTORTION IN THE CALCULATION
OF THE OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE CONTRIBU-
TION
AND
BENEFIT
BASE
AND
THE
EARNINGS
TEST
EXEMPT
AMOUNTS.—
(1) ADJUSTMENT
OF
OASDI
CONTRIBUTION
AND
BENEFIT
BASE.—
(A) IN GENERAL.—Section 230(b) of the Social Security
Act (42 U.S.C. 430(b)) is amended by striking paragraphs
(1) and (2) and inserting the following:
‘‘(1) $60,600, and
‘‘(2) the ratio of (A) the national average wage index (as
defined in section 209(k)(1)) for the calendar year before the
calendar year in which the determination under subsection
(a) is made to (B) the national average wage index (as so
defined) for 1992,’’.
(B) CONFORMING AMENDMENT RELATING TO APPLICABLE
PRIOR LAW.—Section 230(d) of such Act (42 U.S.C. 430(d))
is amended by striking ‘‘(except that’’ and all that follows
through the end and inserting ‘‘(except that, for purposes
of subsection (b) of such section 230 as so in effect, the
H. R. 4277—80
reference to the contribution and benefit base in paragraph
(1) of such subsection (b) shall be deemed a reference
to an amount equal to $45,000, each reference in paragraph
(2) of such subsection (b) to the average of the wages
of all employees as reported to the Secretary of the Treas-
ury shall be deemed a reference to the national average
wage index (as defined in section 209(k)(1)), the reference
to a preceding calendar year in paragraph (2)(A) of such
subsection (b) shall be deemed a reference to the calendar
year before the calendar year in which the determination
under subsection (a) of such section 230 is made, and
the reference to a calendar year in paragraph (2)(B) of
such subsection (b) shall be deemed a reference to 1992).’’.
(C) ADJUSTMENT OF CONTRIBUTION AND BENEFIT BASE
APPLICABLE IN DETERMINING YEARS OF COVERAGE FOR PUR-
POSES OF SPECIAL MINIMUM PRIMARY INSURANCE AMOUNT.—
Section 215(a)(1)(C)(ii) of such Act is amended by striking
‘‘(except that’’ and all that follows through the end and
inserting ‘‘(except that, for purposes of subsection (b) of
such section 230 as so in effect, the reference to the con-
tribution and benefit base in paragraph (1) of such sub-
section (b) shall be deemed a reference to an amount equal
to $45,000, each reference in paragraph (2) of such sub-
section (b) to the average of the wages of all employees
as reported to the Secretary of the Treasury shall be
deemed a reference to the national average wage index
(as defined in section 209(k)(1)), the reference to a preced-
ing calendar year in paragraph (2)(A) of such subsection
(b) shall be deemed a reference to the calendar year before
the calendar year in which the determination under sub-
section (a) of such section 230 is made, and the reference
to a calendar year in paragraph (2)(B) of such subsection
(b) shall be deemed a reference to 1992).’’.
(2) ADJUSTMENT OF EARNINGS TEST EXEMPT AMOUNT.—Sec-
tion 203(f)(8)(B)(ii) of the Social Security Act (42 U.S.C.
403(f)(8)(B)(ii)) is amended to read as follows:
‘‘(ii) the product of the corresponding exempt amount
which is in effect with respect to months in the taxable
year ending after 1993 and before 1995, and the ratio
of—
‘‘(I) the national average wage index (as defined
in section 209(k)(1)) for the calendar year before the
calendar year in which the determination under
subparagraph (A) is made, to
‘‘(II) the national average wage index (as so
defined) for 1992,
with such product, if not a multiple of $10, being rounded
to the next higher multiple of $10 where such product
is a multiple of $5 but not of $10 and to the nearest
multiple of $10 in any other case.’’.
(3) EFFECTIVE DATES.—
(A) The amendments made by paragraph (1) shall be
effective with respect to the determination of the contribu-
tion and benefit base for years after 1994.
(B) The amendment made by paragraph (2) shall be
effective with respect to the determination of the exempt
amounts applicable to any taxable year ending after 1994.
H. R. 4277—81
(h) TECHNICAL AMENDMENTS TO TITLE XVI.—(1) Section 1631
of the Social Security Act (42 U.S.C. 1383) is amended—
(A) in the 1st subsection (n), by striking ‘‘subsection’’ and
inserting ‘‘title’’; and
(B) by redesignating the 2nd subsection (n) as sub-
section (o).
(2) Section 1613(a) of such Act (42 U.S.C. 1382b(a)) is
amended—
(A) by striking ‘‘and’’ at the end of paragraph (9);
(B) by striking the period at the end of the 1st paragraph
(10) and inserting ‘‘; and’’; and
(C) by redesignating the 2nd paragraph (10) as para-
graph (11).
(3) EFFECTIVE DATE.—The amendments made by this subsection
shall take effect on the date of the enactment of this Act.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.