SEC.
415.
CLARIFICATION
RESPECTING
THE
FICA
AND 
SECA TAX EXEMPTIONS FOR AN INDIVIDUAL 
WHOSE
EARNINGS
ARE
SUBJECT
TO
THE 
LAWS
OF
A
TOTALIZATION
AGREEMENT 
PARTNER. 
Sections 1401(c), 3101(c), and 3111(c) of the Inter-
nal Revenue Code of 1986 are each amended by striking 
‘‘to taxes or contributions for similar purposes under’’ and 
inserting ‘‘exclusively to the laws applicable to’’.
SEC. 416. COVERAGE UNDER DIVIDED RETIREMENT SYS-
TEM FOR PUBLIC EMPLOYEES IN KENTUCKY. 
(a) IN GENERAL.—Section 218(d)(6)(C) of the Social 
Security Act (42 U.S.C. 418(d)(6)(C)) is amended by in-
serting ‘‘Kentucky,’’ after ‘‘Illinois,’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) takes effect on January 1, 2003. 
SEC. 417. COMPENSATION FOR THE SOCIAL SECURITY AD-
VISORY BOARD. 
(a) IN GENERAL.—Subsection (f) of section 703 of 
the Social Security Act (42 U.S.C. 903(f)) is amended to 
read as follows: 
‘‘Compensation, Expenses, and Per Diem 
‘‘(f) A member of the Board shall, for each day (in-
cluding traveltime) during which the member is attending 
meetings or conferences of the Board or otherwise engaged 
in the business of the Board, be compensated at the daily
rate of basic pay for level IV of the Executive Schedule. 
While serving on business of the Board away from their 
homes or regular places of business, members may be al-
lowed travel expenses, including per diem in lieu of sub-
sistence, as authorized by section 5703 of title 5, United 
States Code, for persons in the Government employed 
intermittently.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall be effective as of January 1, 2003. 
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 insert-
ing ‘‘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 
amended by striking ‘‘if, on’’ and inserting ‘‘if, during any 
portion 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 
amended by striking ‘‘if, on’’ and inserting ‘‘if, during any 
portion 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 
amended by striking ‘‘if, on’’ and inserting ‘‘if, during any 
portion 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 insert-
ing ‘‘‘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 benefits 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 
defined in section 210 of such Act, and all such 
service subsequently performed by such individual 
has constituted 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 
Security Act (42 U.S.C. 411(a)(7)) is amended by insert-
ing ‘‘, but shall not include in any such net earnings from 
self-employment the rental value of any parsonage or any 
parsonage allowance (whether or not excluded under sec-
tion 107 of the Internal Revenue Code of 1986) provided 
after the individual retires, or any other retirement benefit 
received by such individual from a church plan (as defined
in section 414(e) of such Code) after the individual re-
tires’’ 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.—
Section 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.—Sec-
tion
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 domes-
tic 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.—
Section
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) there-
of)’’ and inserting ‘‘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) there-
of) 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 
section 237(a)(4)’’; and 
(B) by striking ‘‘paragraph (19)’’ and in-
serting ‘‘subparagraph (D)’’; and