391
graph 
(2)(C)’’ 
and 
inserting 
‘‘paragraph
(2)(D)’’.
(d) AMENDMENT RELATED TO PROVISIONS IN SEC-
TION 5115 RELATING TO ADVANCE TAX TRANSFERS.—
Section 201(a) of the Social Security Act (42 U.S.C.
401(a)) is amended in the last sentence by striking ‘‘and’’
the second place it appears.
(e) EFFECTIVE DATE.—Each amendment made by
this section shall take effect as if included in the provisions
of the Omnibus Budget Reconciliation Act of 1990 to
which such amendment relates.
SEC. 1012. ELIMINATION OF ROUNDING DISTORTION IN
THE CALCULATION OF THE OLD-AGE, SURVI-
VORS, AND DISABILITY INSURANCE CON-
TRIBUTION AND BENEFIT BASE AND THE
EARNINGS TEST EXEMPT AMOUNTS.
(a) ADJUSTMENT OF OASDI CONTRIBUTION AND
BENEFIT BASE.—
(1) 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 deemed average total
wages (as defined in section 209(k)(1)) for the cal-
392
endar year before the calendar year in which the de-
termination under subsection (a) is made to (B) the
deemed average total wages (as so defined) for
1992,’’.
(2) CONFORMING
AMENDMENT
RELATING
TO
APPLICABLE PRIOR LAW.—Section 230(d) of such
Act (42 U.S.C. 430(d)) is amended by striking ‘‘(ex-
cept 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 contribution and benefit base in paragraph
(1) of such subsection (b) shall be deemed a ref-
erence to an amount equal to $45,000, each ref-
erence in paragraph (2) of such subsection (b) to the
average of the wages of all employees as reported to
the Secretary of the Treasury shall be deemed a ref-
erence to the deemed average total wages (as defined
in section 209(k)(1)), the reference to a preceding
calendar year in paragraph (2)(A) of such sub-
section (b) shall be deemed a reference to the cal-
endar year before the calendar year in which the de-
termination 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).’’.
393
(3) ADJUSTMENT OF CONTRIBUTION AND BEN-
EFIT BASE APPLICABLE IN DETERMINING YEARS OF
COVERAGE
FOR
PURPOSES
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 sub-
section (b) of such section 230 as so in effect, the
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 Treasury shall be
deemed a reference to the deemed average total
wages (as defined in section 209(k)(1)), the ref-
erence to a preceding calendar year in paragraph
(2)(A) of such subsection (b) shall be deemed a ref-
erence 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 cal-
endar year in paragraph (2)(B) of such subsection
(b) shall be deemed a reference to 1992).’’.
(b) ADJUSTMENT
OF
EARNINGS
TEST
EXEMPT
AMOUNT.—Section 203(f)(8)(B)(ii) of the Social Security
394
Act (42 U.S.C. 403(f)(8)(B)(ii)) is amended to read as
follows:
‘‘(ii) the product of the corresponding ex-
empt 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 deemed average total wages
(as defined in section 209(k)(1)) for the
calendar year before the calendar year in
which the determination under subpara-
graph (A) is made, to
‘‘(II) the deemed average total wages
(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.’’.
(c) EFFECTIVE DATES.—
(1) The amendments made by subsection (a)
shall be effective with respect to the determination
of the contribution and benefit base for years after
1994.
(2) The amendment made by subsection (b)
shall be effective with respect to the determination
395
of the exempt amounts applicable to any taxable
year ending after 1994.
PART II—HUMAN RESOURCES PROVISIONS
SEC. 1016. CORRECTIONS RELATED TO THE INCOME SECU-
RITY AND HUMAN RESOURCES PROVISIONS
OF THE OMNIBUS BUDGET RECONCILIATION
ACT OF 1990.
(a) 
AMENDMENT
RELATED
TO
SECTION
5035(a)(2).—Section 5035(a)(2) of the Omnibus Budget
Reconciliation Act of 1990 (Public Law 101–508) is
amended by striking ‘‘a semicolon’’ and inserting
‘‘ ‘; and’ ’’.
(b) REPEAL
OF PROVISION INADVERTENTLY IN-
CLUDED.—Section 5057 of the Omnibus Budget Rec-
onciliation Act of 1990 (Public Law 101–508), and the
amendment made by such section, are hereby repealed,
and section 1139(d) of the Social Security Act shall be
applied and administered as if such section 5057 had
never been enacted.
(c) 
AMENDMENT
RELATED
TO
SECTION
5105(d)(1)(B).—Section 5105(d)(1)(B) of the Omnibus
Budget Reconciliation Act of 1990 (Public Law 101–508;
104 Stat. 1388–266) is amended to read as follows:
‘‘(B) TITLE
XVI.—Section 1631(a)(2)(F)
(42 U.S.C. 1383(a)(2)(F)), as so redesignated
396
by subsection (c)(2) of this section, is amended
to read as follows:
‘‘ ‘(F) The Secretary shall include as a part of the
annual report required under section 704 information with
respect to the implementation of the preceding provisions
of this paragraph, including—
‘‘ ‘(i) the number of cases in which the rep-
resentative payee was changed;
‘‘ ‘(ii) the number of cases discovered where
there has been a misuse of funds;
‘‘ ‘(iii) how any such cases were dealt with by
the Secretary;
‘‘ ‘(iv) the final disposition of such cases (in-
cluding any criminal penalties imposed); and
‘‘ ‘(v) such other information as the Secretary
determines to be appropriate.’.’’
(d) 
AMENDMENT
RELATED
TO
SECTION
5105(a)(1)(B).—The second paragraph of section 1631(a)
of the Social Security Act (42 U.S.C. 1383(a)) is amended
by striking ‘‘(A)(i) Payments’’ and inserting ‘‘(2)(A)(i)
Payments’’.
(e) AMENDMENTS RELATED TO SECTION 5105(b).—
Section 1631(a)(2)(C) of the Social Security Act (42
U.S.C. 1383(a)(2)(C)) is amended—
(1) by striking clause (ii);