SEC. 418. 60-MONTH PERIOD OF EMPLOYMENT REQUIRE-
MENT FOR APPLICATION OF GOVERNMENT 
PENSION OFFSET EXEMPTION. 
(a) 
WIFE’S
INSURANCE
BENEFITS.—Section 
202(b)(4)(A) of the Social Security Act (42 U.S.C. 
402(b)(4)(A)) is amended by striking ‘‘if, on’’ and inserting 
‘‘if, during any portion of the last 60 months of such service 
ending with’’. 
(b) 
HUSBAND’S
INSURANCE
BENEFITS.—Section 
202(c)(2)(A) of such Act (42 U.S.C. 402(c)(2)(A)) is amend-
ed by striking ‘‘if, on’’ and inserting ‘‘if, during any por-
tion of the last 60 months of such service ending with’’. 
(c) 
WIDOW’S
INSURANCE
BENEFITS.—Section 
202(e)(7)(A) of such Act (42 U.S.C. 402(e)(7)(A)) is amend-
ed by striking ‘‘if, on’’ and inserting ‘‘if, during any por-
tion of the last 60 months of such service ending with’’. 
(d) 
WIDOWER’S
INSURANCE
BENEFITS.—Section 
202(f)(2)(A) of such Act (42 U.S.C. 402(f)(2)(A)) is amend-
ed by striking ‘‘if, on’’ and inserting ‘‘if, during any por-
tion of the last 60 months of such service ending with’’. 
(e) MOTHER’S
AND FATHER’S INSURANCE BENE-
FITS.—Section 202(g)(4)(A) of the such Act (42 U.S.C. 
402(g)(4)(A)) is amended by striking ‘‘if, on’’ and inserting 
‘‘‘if, during any portion of the last 60 months of such service 
ending with’’.
(f) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to applications for benefits 
under title II of the Social Security Act filed on or after 
the first day of the first month that begins after the date 
of the enactment of this Act, except that such amendments 
shall not apply in connection with monthly periodic bene-
fits of any individual based on earnings while in service 
described 
in 
section 
202(b)(4)(A), 
202(c)(2)(A), 
202(e)(7)(A), or 202(f)(2)(A) of the Social Security Act (in 
the matter preceding clause (i) thereof)—
(1) if the last day of such service occurs before 
the end of the 90-day period following the date of the 
enactment of this Act, or 
(2) in any case in which the last day of such 
service occurs after the end of such 90-day period, 
such individual performed such service during such 
90-day period which constituted ‘‘employment’’ as de-
fined in section 210 of such Act, and all such service 
subsequently performed by such individual has con-
stituted such ‘‘employment’’. 
Subtitle C—Technical Amendments 
SEC. 421. TECHNICAL CORRECTION RELATING TO RESPON-
SIBLE AGENCY HEAD. 
Section 1143 of the Social Security Act (42 
U.S.C. 1320b–13) is amended—
(1) by striking ‘‘Secretary’’ the first place it ap-
pears and inserting ‘‘Commissioner of Social Secu-
rity’’; and 
(2) by striking ‘‘Secretary’’ each subsequent place 
it appears and inserting ‘‘Commissioner’’. 
SEC. 422. TECHNICAL CORRECTION RELATING TO RETIRE-
MENT BENEFITS OF MINISTERS. 
(a) IN GENERAL.—Section 211(a)(7) of the Social Se-
curity Act (42 U.S.C. 411(a)(7)) is amended by inserting 
‘‘, but shall not include in any such net earnings from self-
employment the rental value of any parsonage or any par-
sonage allowance (whether or not excluded under section 
107 of the Internal Revenue Code of 1986) provided after 
the individual retires, or any other retirement benefit re-
ceived by such individual from a church plan (as defined 
in section 414(e) of such Code) after the individual retires’’ 
before the semicolon. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to years beginning before, on, or after 
December 31, 1994. 
SEC. 423. TECHNICAL CORRECTIONS RELATING TO DOMES-
TIC EMPLOYMENT. 
(a) AMENDMENT TO INTERNAL REVENUE CODE.—Sec-
tion 3121(a)(7)(B) of the Internal Revenue Code of 1986
is amended by striking ‘‘described in subsection (g)(5)’’ and 
inserting ‘‘on a farm operated for profit’’. 
(b) AMENDMENT TO SOCIAL SECURITY ACT.—Section 
209(a)(6)(B) 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 409(a)(6)(B)) is amended by striking ‘‘described in 
section 210(f)(5)’’ and inserting ‘‘on a farm operated for 
profit’’. 
(c) CONFORMING AMENDMENT.—Section 3121(g)(5) of 
such Code and section 210(f)(5) of such Act (42 
U.S.C. 410(f)(5)) are amended by striking ‘‘or is domestic 
service in a private home of the employer’’. 
SEC. 424. TECHNICAL CORRECTIONS OF OUTDATED REF-
ERENCES. 
(a) CORRECTION OF TERMINOLOGY AND CITATIONS 
RESPECTING REMOVAL FROM THE UNITED STATES.—Sec-
tion 202(n) of the Social Security Act (42 U.S.C. 402(n)) 
(as amended by section 412) is amended further—
(1) by striking ‘‘deportation’’ each place it ap-
pears and inserting ‘‘removal’’; 
(2) by striking ‘‘deported’’ each place it appears 
and inserting ‘‘removed’’; 
(3) in paragraph (1) (in the matter preceding 
subparagraph (A)), by striking ‘‘under section 241(a) 
(other than under paragraph (1)(C) thereof)’’ and in-
serting ‘‘under section 237(a) (other than paragraph 
(1)(C) thereof) or 212(a)(6)(A)’’; 
(4) in paragraph (2), by striking ‘‘under any of 
the paragraphs of section 241(a) of the Immigration 
and Nationality Act (other than under paragraph 
(1)(C) thereof)’’ and inserting ‘‘under any of the 
paragraphs of section 237(a) of the Immigration and 
Nationality Act (other than paragraph (1)(C) thereof) 
or under section 212(a)(6)(A) of such Act’’; 
(5) in paragraph (3)—
(A) by striking ‘‘paragraph (19) of section 
241(a)’’ and inserting ‘‘subparagraph (D) of sec-
tion 237(a)(4)’’; and 
(B) by striking ‘‘paragraph (19)’’ and in-
serting ‘‘subparagraph (D)’’; and 
(6) in the heading, by striking ‘‘Deportation’’ 
and inserting ‘‘Removal’’. 
(b) CORRECTION OF CITATION RESPECTING THE TAX 
DEDUCTION RELATING TO HEALTH INSURANCE COSTS OF 
SELF-EMPLOYED
INDIVIDUALS.—Section 211(a)(15) of 
such Act (42 U.S.C. 411(a)(15)) is amended by striking 
‘‘section 162(m)’’ and inserting ‘‘section 162(l)’’. 
(c) ELIMINATION OF REFERENCE TO OBSOLETE 20-
DAY AGRICULTURAL WORK TEST.—Section 3102(a) of the 
Internal Revenue Code of 1986 is amended by striking ‘‘and
the employee has not performed agricultural labor for the 
employer on 20 days or more in the calendar year for cash 
remuneration computed on a time basis’’. 
SEC. 425. TECHNICAL CORRECTION RESPECTING SELF-EM-
PLOYMENT INCOME IN COMMUNITY PROP-
ERTY STATES. 
(a) SOCIAL SECURITY ACT AMENDMENT.—Section 
211(a)(5)(A) 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 411(a)(5)(A)) is amended by striking ‘‘all of the 
gross income’’ and all that follows and inserting ‘‘the gross 
income and deductions attributable to such trade or busi-
ness shall be treated as the gross income and deductions 
of the spouse carrying on such trade or business or, if such 
trade or business is jointly operated, treated as the gross 
income and deductions of each spouse on the basis of their 
respective distributive share of the gross income and deduc-
tions;’’. 
(b) INTERNAL REVENUE CODE
OF 1986 AMEND-
MENT.—Section 1402(a)(5)(A) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘all of the gross in-
come’’ and all that follows and inserting ‘‘the gross income 
and deductions attributable to such trade or business shall 
be treated as the gross income and deductions of the spouse 
carrying on such trade or business or, if such trade or busi-
ness is jointly operated, treated as the gross income and
deductions of each spouse on the basis of their respective 
distributive share of the gross income and deductions; and’’.
Union Calendar No. 28
108TH CONGRESS 
1ST SESSION 
H. R. 743
[Report No. 108–46] 
A BILL 
To amend the Social Security Act and the Internal 
Revenue Code of 1986 to provide additional safe-
guards for Social Security and Supplemental Se-
curity Income beneficiaries with representative 
payees, to enhance program protections, and for 
other purposes. 
MARCH 24, 2003
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed