An Act to increase the public debt limit set forth in section 21 of the Second Liberty Bond Act, and for other purposes
PL 92-5 (H.R.4690), enacted 03/17/1971

85 STAT. ] 
PUBLIC LAW 92-5-MAR. 17, 1971 
Public Law 92-5 
AN ACT 
March 17, 197:1 
To increase the public debt limit set forth in section 21 of the Second Liberty 
[H. R. 4690] 
Bond Act, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of Ainerica in Congress a^seinbled^ That the first sen-
tence of section 21 of the Second Liberty Bond Act (31 U.S.C. 757b) is 
amended by striking out "$380,000,000,000" and inserting in lieu 
thereof "$400,000,000,000". 
SEC. 2. (a) During the period beginning on the date of the enact-
ment of this Act and ending on June 30,1972, the public debt limit set 
forth in the first sentence of section 21 of the Second Liberty Bond Act 
shall be temporarily increased by $30,000,000,000. 
(b) Effective on the date of the enactment of this Act, section 2 of 
Public Law 91-301 is hereby repealed. 
SEC. 3. The first section of the Second Liberty Bond Act (31 U.S.C. 
752) is amended by adding at the end of the second paragraph the 
following new sentence: "Bonds herein authorized may be issued from 
time to time at a rate or rates of interest exceeding 414 per centum per 
annum, but the aggregate face amount of bonds issued pursuant to this 
sentence shall not exceed $10,000,000,000.". 
SEC. 4. (a) Effective with respect to obligations issued after March 3, 
1971, the following provisions of law are hereby repealed: 
(1) Section 14 of the Second Liberty Bond Act (31 U.S.C. 765); 
and 
(2) Section 6312 of the Internal Revenue Code of 1954 (relat-
ing to payment by United States notes and certificates of indebted-
ness) , and the item relating to such section 6312 in the table of 
sections for subchapter B of chapter 64 of such Code. 
(b) The Second Liberty Bond Act is amended by adding at the 
end thereof the following new section: 
"SEC. 27. In the case of obligations issued after March 3,1971, under 
this Act or under any other provision of law, the terms and conditions 
of issue shall not permit the redemption before maturity of such obli-
gation in payment of any tax imposed by the United States in any 
amount abKJve the fair market value of such obligation at the time of 
such redemption. This section shall not apply to any Treasury bill 
which is issued under the authority of section 5." 
Public debt 
limit, increase; 
Social Security 
Act, amendments 
84 Stat. 368. 
Temporary 
annual increase. 
Repeal. 
40 Stat. 502. 
Repeals; effec-
tive date. 
68A Stat. 777. 
26 u s e 6312. 
40 Stat. 288; 
81 Stat. 778. 
31 u s e 774. 
31 u s e 7 54, 
83 Stat. 737. 
42 u s e 415. 
PUBLIC L
A
W 92-5-MAR. 17, 1971 
[85 STAT. 
TITLE II—AMENDMENTS TO THE SOCIAL SECUKITY ACT 
INCREASE I N OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS 
SEC. 201. (a) Section 215(a) of the Social Security Act is amended 
by striking out the table and inserting in lieu thereof the following: 
"TABLE FOR DETERMINING PRIMARY INSURANCE AMOUNT AND 
MAXIMUM FAMILY BENEFITS 
"I 
(Primary insurance benefit 
under 1939 Act, as 
modified) 
If an individual's primary 
insurance benefit (as de-
termined 
under 
subsec. 
(d)) i s -
At 
least— 
$16.21 
16.85 
17.61 
18.41 
19.25 
20.01 
20.65 
21.29 
21.89 
22.29 
22.69 
23.09 
23.45 
23.77 
24.21 
24.61 
25.01 
25.49 
25.93 
26.41 
26.95 
27.47 
28.01 
28.69 
29.26 
29.69 
30.37 
30.93 
31.37 
32.01 
32.61 
33.21 
33.89 
34.51 
35.01 
35.81 
36.41 
37.09 
37.61 
38.21 
39.13 
39.69 
40.34 
41.13 
41.77 
42.45 
43.21 
43.77 
44.45 
44.89 
But 
not 
more 
than— 
$16.20 
16.84 
17.60 
18.40 
19.24 
20.00 
20.64 
21.28 
21.88 
22.28 
22.68 
23.08 
23.44 
23.76 
24.20 
24.60 
26.00 
25.48 
25.92 
26.40 
26.94 
27.46 
28.00 
28.68 
29.25 
29.68 
30.36 
30.92 
31.36 
32.00 
32.60 
33.20 
33.88 
34.50 
35.00 
35.80 
36.40 
37.08 
37.60 
38.20 
39.12 
39.68 
40.33 
41.12 
41.76 
42.44 
43.20 
43.76 
44.44 
44.88 
45.60 
II 
(Primary 
insurance 
amount 
under 
1969 Act) 
Or his 
primary 
insurance 
amount (as 
determined 
under 
subsec. (c)) 
i s -
$64.00 or less 
65.00 
66.40 
67.70 
68.90 
70.30 
71.60 
72.80 
74.20 
76.60 
76.80 
78.00 
79.40 
80.80 
82.30 
83.60 
84.90 
86.40 
87.80 
89.20 
90.60 
91.90 
93.30 
94.70 
96.20 
97.50 
98.80 
100.30 
101.70 
103.00 
104.50 
105.80 
107.20 
108.60 
110.00 
111.40 
112. 70 
114.20 
116.60 
116.90 
118.40 
119.80 
121.00 
122.50 
123.90 
125.30 
126. 70 
128.20 
129.60 
130.80 
132.30 
133. 70 
134.90 
136.40 
137.80 
139.20 
140.60 
142.00 
143.60 
III 
(Average niontlily wage) 
Or his average monthly 
wage (as determined un-
der subsec. (b)) is— 
At 
least— 
$77 
79 
81 
82 
84 
86 
88 
90 
91 
93 
96 
97 
98 
100 
102 
103 
105 
107 
108 
110 
114 
119 
123 
128 
133 
137 
142 
147 
151 
156 
Ifil 
166 
170 
176 
179 
184 
189 
194 
198 
203 
208 
212 
217 
222 
226 
231 
236 
240 
245 
260 
264 
269 
264 
268 
273 
278 
282 
287 
But 
not 
more 
than— 
$76 
78 
80 
81 
83 
86 
87 
89 
90 
92 
94 
96 
97 
99 
101 
102 
104 
106 
107 
109 
113 
118 
122 
127 
132 
136 
141 
146 
160 
165 
160 
164 
169 
174 
178 
183 
188 
193 
197 
202 
207 
211 
216 
221 
225 
230 
236 
239 
244 
249 
253 
268 
263 
267 
272 
277 
281 
286 
291 
rv 
(Primary 
insurance 
amount) 
The amount 
referred to 
in the 
preceding 
paragraphs 
of this 
subsection 
shall be— 
$70.40 
71.60 
73.10 
74 60 
76.80 
77.40 
78.80 
80.10 
81.70 
83.10 
84.50 
85.80 
87.40 
88.90 
90.60 
91.90 
93.40 
95.10 
96.60 
98.20 
99.70 
101.10 
102. 70 
104.20 
105.90 
107.30 
108. 70 
110.40 
111.90 
113.30 
115.00 
116.40 
118.00 
119.50 
121.00 
122.60 
124.00 
125. 70 
127.20 
128.60 
130.30 
131.80 
133.10 
134.80 
136.30 
137.90 
139.40 
141.10 
142.50 
143.90 
145.60 
147.10 
148.40 
160.10 
161.60 
163.20 
164.70 
156.20 
167.90 
V 
(Maximum 
family 
benefits) 
And the 
maximum 
amount of 
benefits 
payable (as 
provided In 
sec. 203(a)) 
on the basis 
of his wages 
and self-
employment 
income 
shall be— 
$106.60 
107.30 
109.70 
111.80 
113. 70 
116.10 
118.20 
120.20 
122.60 
124.70 
126.80 
128.70 
131.10 
133.40 
136.90 
137.90 
140.10 
142. 70 
144.90 
147.30 
149.60 
151.70 
164.10 
156.30 
168.90 
161.00 
163.10 
165.60 
167.90 
170.00 
172.50 
174.60 
177.00 
179.30 
181.50 
183.90 
186.00 
188.60 
190.80 
192.90 
196.60 
197. 70 
199.70 
202.20 
204.60 
206.90 
209.10 
211. 70 
214.80 
219.20 
222.70 
227.10 
231.60 
236.00 
239.40 
243.80 
247.30 
261.70 
266.10 
85 STAT.] 
PUBLIC LAW 92-5-MAR. 17, 1971 
'TABLE FOR DETERMINING PRIMARY INSURANCE AMOUNT AND 
MAXIMUM FAMILY BENEFITS—Continued 
"I 
(Primary insurance benefit 
under 1939 Act, as 
modified) 
If an individual's primary 
insurance benefit (as de-
termined 
under 
subsec. 
(d)) is -
At 
least- -
(.», .>7^ 
But 
not 
more 
than— 
II 
(Primary 
insurance 
amount 
under 
1969 Act) 
Or his 
primary 
Insurance 
amount (as 
determined 
under 
subsec. (c)) 
is— 
144.70 
146.20 
147.60 
148.90 
160.40 
161. 70 
163.00 
164.60 
166.90 
157.40 
168.60 
160.00 
161.60 
162.80 
164.30 
166.60 
166.90 
168.40 
169.80 
171.30 
172.60 
173.90 
176.40 
176. 70 
178.20 
179.40 
180. 70 
182.00 
183.40 
184.60 
185.90 
187.30 
188.50 
189. 80 
191. 20 
192.40 
193. 70 
196.00 
196.40 
197.60 
198.90 
200.30 
201.50 
202. 80 
204.20 
205.40 
206.70 
208.00 
209.30 
210. 60 
211.90 
213.30 
214. 50 
215.80 
217.20 
218.40 
219. 70 
220.80 
222.00 
223.10 
224.30 
225.40 
226.60 
227. 70 
228.90 
230.00 
231. 20 
232.30 
233.50 
234.60 
235.80 
III 
(Average monthly wage) 
Or his average monthly 
wage (as determined un-
der subsec. (b)) is— 
At 
l e a s t -
292 
296 
301 
306 
310 
315 
320 
324 
329 
334 
338 
343 
348 
362 
357 
362 
366 
371 
376 
380 
385 
390 
394 
399 
404 
408 
413 
418 
422 
427 
432 
437 
441 
446 
451 
455 
460 
465 
469 
474 
479 
483 
488 
493 
497 
502 
507 
511 
516 
521 
525 
530 
535 
539 
544 
549 
554 
557 
561 
664 
568 
671 
575 
678 
582 
585 
589 
592 
596 
699 
603 
But 
not 
more 
than—• 
296 
300 
305 
309 
314 
319 
323 
328 
333 
337 
342 
347 
361 
366 
361 
365 
370 
376 
379 
384 
389 
393 
398 
403 
407 
412 
417 
421 
426 
431 
436 
440 
445 
450 
454 
469 
464 
468 
473 
478 
482 
487 
492 
496 
501 
506 
510 
515 
520 
524 
529 
534 
538 
543 
548 
563 
556 
560 
563 
567 
570 
574 
577 
581 
584 
588 
591 
595 
598 
602 
605 
IV 
(Primary 
insurance 
amount) 
The amount 
referred to 
in the 
preceding 
paragraphs 
of this 
subsection 
shall be— 
169. 20 
160.90 
162.40 
163.80 
165.60 
166.90 
168.30 
170.00 
171.50 
173.20 
174.50 
176.00 
177. 70 
179.10 
180.80 
182.20 
183.60 
185.30 
186.80 
188.60 
189.80 
191.30 
193.00 
194.40 
196.10 
197.40 
198.80 
200.20 
201.80 
203.10 
204.50 
206.10 
207.40 
208.80 
210. 40 
211.70 
213.10 
214.50 
216.10 
217.40 
218.80 
220.40 
221.70 
223.10 
224.70 
226.00 
227.40 
228.80 
230.30 
231. 70 
233.10 
234.70 
236.00 
237.40 
239.00 
240.30 
241. 70 
242.90 
244.20 
245.50 
246.80 
248.00 
249.30 
250.50 
251.80 
253.00 
254.40 
255.60 
256.90 
268.10 
259.40 
V 
(Maximum 
family 
benefits) 
And the 
maximum 
amount of 
benefits 
payable (as 
provided In 
sec. 203(a)) 
on the basis 
of his wages 
and self-
employment 
income 
shall be— 
259.60 
264.00 
268.40 
272.00 
276.40 
280.80 
284.30 
288.70 
293.10 
296.60 
301.00 
305.40 
308.90 
313.30 
317. 70 
321.20 
325.60 
330.00 
333.60 
338.00 
342.40 
346.90 
360.30 
364.70 
358.20 
362.60 
367.00 
370.60 
374.90 
379.30 
383.70 
385.50 
387.70 
389.90 
391.60 
393.80 
396.00 
397.80 
400.00 
402.20 
404.00 
406.20 
408.40 
410.10 
412.30 
414.50 
416.30 
418.50 
420.70 
422.40 
424.60 
426.80 
428.60 
430.80 
433.00 
435.20 
436.50 
438.30 
439.60 
441.40 
442.70 
444.40 
445.80 
447.50 
448.80 
450.60 
451.90 
453.70 
455.00 
456.80 
458.10 
PUBLIC LAW 92-5-MAR. 17, 1971 
[85 STAT. 
"TABLE FOR DETERMINING PRIMARY INSURANCE AMOUNT 
MAXIMUM FAMILY BENEFITS—Continued 
"I 
(Primary insurance benefit 
under 1939 Act, as 
modified) 
If an individual's primary 
insurance benefit (as de-
termined under subsec. 
(d)) i s -
At 
least— 
But 
not 
more 
than— 
II 
(Primary 
insurance 
amount 
under 
1969 Act) 
Or his 
primary 
insurance 
amount (as 
determined 
under 
subsec. (c)) 
is— 
236.90 
238.10 
239.20 
240.40 
241.50 
242.70 
243.80 
246.00 
246.10 
247.30 
248.40 
249.60 
250.70 
III 
(Average monthly wage) 
Or his average monthly 
wage (as determined un-
der subsec. (b)) is— 
At 
least— 
606 
610 
613 
617 
621 
624 
628 
631 
635 
638 
642 
645 
649 
653 
667 
661 
666 
671 
676 
681 
686 
691 
696 
701 
706 
711 
716 
721 
726 
731 
736 
741 
746 
But 
not 
more 
than— 
609 
612 
616 
620 
623 
627 
630 
634 
637 
641 
644 
648 
652 
656 
660 
666 
670 
676 
680 
686 
690 
696 
700 
706 
710 
716 
720 
726 
730 
736 
740 
745 
750 
IV 
(Primary 
insurance 
amount) 
The amount 
referred to 
in the 
preceding 
paragraphs 
of this 
subsection 
shall be— 
260.60 
262.00 
263.20 
264.50 
266.70 
267.00 
268.20 
269.50 
270.80 
272.10 
273. 30 
274.60 
276.80 
276.60 
277.40 
278.40 
279.40 
280.40 
281.40 
282.40 
283.40 
284.40 
286.40 
286.40 
287.40 
288.40 
289.40 
290.40 
291.40 
292.40 
293.40 
294.40 
295.40 
AND 
V 
(Maximum 
family 
benefits) 
And the 
maximum 
amount of 
benefits 
payable (as 
provided in 
sec. 203(a)) 
on the basis 
of his wages 
and self-
employment 
income 
shall be— 
459.80 
461.20 
462.90 
464.70 
466.00 
467.80 
469.40 
471. 70 
473.90 
476.20 
478.30 
480.60 
482.70 
484.10 
485.50 
487.20 
489.00 
490.70 
492.50 
494.20 
496.00 
497. 70 
499.50 
501.20 
503.00 
504.70 
506.60 
508.20 
610.00 
511. 70 
513.60 
515.20 
517.00". 
8 3 Stat. 739. 
42 u s e 403. 
42 u s e 402,423. 
42 u s e 422, 402. 
(b) Section 203 (a) of such Act is amended by striking out paragraph 
(2) and inserting in lieu thereof the following: 
"(2) when two or more persons were entitled (without the ap-
plication of section 202(j)(l) and section 223(b)) to monthly 
benefits under section 202 or 223 for January 1971 on the basis of 
the wages and self-employment income of such insured individual 
and at least one such person was so entitled for December 1970 on 
the basis of such wages and self-employment income, such total of 
benefits for January 1971 or any subsequent month shall not be 
reduced to less than the larger of— 
" (A) the amount determined under this subsection without 
regard to this paragraph, or 
"(B) an amount equal to the sum of the amounts derived by 
multiplying the benefit amount determined under this title 
(including this subsection, but without the application of sec-
tion 222(b), section 202 (q), and subsections (b), (c), and 
(d) of this section), as in effect prior to the amendment of 
this subsection in March 1971, for each such person for such 
month, by 110 percent and raising each such increased amount, 
if it is not a multiple of $0.10, to the next higher multiple of 
$0.10; 
42 u s e 402. 
8 3 Stat. 740. 
42 u s e 415. 
Ante, p , 6. 
85 STAT. ] 
PUBLIC LAW 92-5-MAR. 17, 1971 
but in any such case (i) paragraph (1) of this subsection shall not 
be applied to such total of benefits after the application of sub-
paragraph (B), and (ii) if section 202(k) (2) (A) was applicable 
in the case of any such benefits for January 1971, and ceases to 
apply after such month, the provisions of subparagraph (B) shall 
be applied, for and after the month in which section 202(k) (2) 
(A) ceases to apply, as though paragraph (1) had not been 
applicable to such total of benefits for January 1971, or". 
(c) Section 215i(b) (4) of such Act is amended by striking out 
"December 1969" each time it appears and inserting in lieu thereof 
"December 1970". 
(d) Section 215 (c) of such Act is amended to read as follows: 
"Primary Insurance Amount Under 1969 Act 
"(c)(1) For the purposes of column I I of the table appearing in sub-
section (a) of this section, an individual's primary insurance amount 
shall be computed on the basis of the law in effect prior to the amend-
ment of this subsection in March 1971. 
" (2) The provisions of this subsection shall be applicable only in the 
case of an individual who became entitled to benefits under section 
202(a) or section 223 before the date on which this subsection was 
^° use'421' 
amended in March 1971, or who died before such date." 
(e) The amendments made by this section shall apply with respect 
^^ ^^^^ 
to monthly benefits under title I I of the Social Security Act for months 
42 use' 4o i. 
after December 1970 and with respect to lump-sum death payments 
under such title in the case of deaths occurring in and after the month 
in which this Act is enacted. 
(f) If an individual was entitled to a disability insurance benefit 
under section 223 of the Social Security Act for December 1970 on the 
basis of an application filed in or after the month in which this Act is 
enacted, and became entitled to old-age insurance benefits under section 
202(a) of such Act for January 1971, then, for purposes of section 215 
(a)(4) of the Social Security Act (if applicable), the amount in J^^ stat.357, 
column IV of the table appearing in such section 216 (c) for such indi-
vidual shall be the amount in such column on the line on which in 
column I I appears his primary insurance amount (as determined 
under section 215 (c) of such Act) instead of the amount in column IV 
equal to the primary insurance amount on which his disability insur-
ance benefit is based. 
(g) Notwithstanding the provisions of sections 2(a) (10), 402(a) 
(7), 1002(a) (8), 1402(a) (8), and 1602(a) (13) and (14) of the Social 
Security Act, each State, in determining need for aid or assistance QQ'^2 ^2^0^2^1352 
under a State plan approved under title I, X, XIV, or XVI, or part 1382. 
A of title IV, of such Act, may disregard (and the plan may be deemed 
to require the State to disregard), in addition to any other amounts 
which the State is required or permitted to disregard in determining 
such need, any amount paid to an individual under title I I of such Act 
(or under the Railroad Retirement Act of 1937 by reason of the first 
proviso in section 3 (e) thereof), in any month after the month in which go^star^ioso^' 
this Act is enacted, to the extent that (1) such payment is attributable 
45 use 228c. 
to the increase in monthly benefits under the old-age, survivors, and 
disability insurance system for January, February, March, or April 
1971 resulting from the enactment of this title, and (2) the amount of 
such increase is paid separately from the rest of the monthly benefit 
of such individual for January, February, March, or April 1971. 
64 Stat. 482. 
42 u s e 428. 
Effective date. 
10 
PUBLIC LAW 92-5-MAR. 17, 1971 
[85 STAT. 
INCREASE IN BENEFITS FOR CERTAIN INDIVIDUALS AOE 7 2 AND OA'ER 
llvicli?' 
SEC. 202. (a)(1) Section 22r(a) of the Social Security Act is 
amended by striking out "$46" and inserting in lieu thereof "48.30", 
and by striking out "$23" and inserting in lieu thereof "$24.20". 
(2) Section 227 (b) of such Act is amended by striking out "$46" and 
inserting in lieu thereof "$48.30". 
(b) (1) Section 228(b) (1) of such Act is amended by striking out 
"$46" and inserting in lieu thereof "$48.30". 
(2) Section 228(b) (2) of such Act is amended by striking out "$46" 
and inserting in lieu thereof "$48.30", and by striking out "$23" and 
inserting in lieu thereof "$24.20". 
(3) Section 228 (c) (2) of such Act is amended by striking out "$23" 
and inserting in lieu thereof "$24.20". 
(4) Section 228(c) (3) (A) of such Act is amended by striking out 
"$46" and inserting in lieu thereof "$48.30"". 
(5) Section 228(c) (3) (B) of such Act is amended by striking out 
"$23" and insei-ting in lieu thereof "$24.20"". 
(c) The amendments made by subsections (a) and (b) shall apply 
with respect to monthly benefits under title II of the Social Security 
42 use 4^^' 
^ct for months after December 1970. 
INCREASE o r EARNINGS COUNTED FOR BENEFIT AND TAX PURPOSES 
8 i^tlTisT^' 
SEC. 203. (a) (1) (A) Section 209 (a) (5) of the Social Security Act is 
42 use 409. 
amended by inserting "and prior to 1972" after "1967". 
(B) Section 209 (a) of such Act is further amended by adding at the 
end thereof the following new paragraph: 
"(6) That part of remuneration which, after remuneration (other 
than remuneration referred to in the succeeding subsections of this 
section) equal to $9,000 with respect to employment has been paid to 
an individual during any calendar year after 1971, is paid to such 
individual during any such calendar year;". 
g/staussi"^^' 
(2) (A) Section 211(b) (1) (E) of such Act is amended by inserting 
42 use 411. 
"and beginning prior to 1972" after "1967", and by striking out "; or" 
and inserting in lieu thereof "; and". 
(B) Section 211(b) (1) of such Act is further amended by adding 
at the end thereof the following new subparagraph: 
"(F) For any taxable year begmnmg after 1971, (i) 
$9,000, minus (ii) the amount of the wages paid to such 
individual during the taxable year; or". 
?2 Ss^c 4^^3.• 
(3) (A) Section 213(a) (2) (ii) of such Act is amended by striking 
out "after 1967" and inserting in lieu thereof "after 1967 and before 
1972, or $9,000 in the case of a calendar year after 1971". 
(B) Section 213 (a) (2) (iii) of such Act is amended by striking out 
"after 1967" and inserting in lieu thereof "after 1967 and beginning 
before 197'2, or $9,000 in the case of a taxable year beginning after 
1971". 
(4) Section 215 (e) (1) of such Act is amended by striking out "and 
the excess over $7,800 in the case of any calendar year after 1967" and 
inserting in lieu thereof "the excess over $7,800 in the case of any 
calendar year after 1967 and before 1972, and the excess over $9,000 in 
the case of any calendar year after 1971". 
(b) (1) (A) Section 1402(b) (1) (E) of the Internal Revenue Code 
of 1954 (relating to definition of self-employment income) is amended 
by inserting "and beginning before 1972" after "1967", and by striking 
out "; or" and inserting in lieu thereof "; and". 
42 use 415. 
81 Stat. 835. 
26 u s e 1402. 
85 STAT. ] 
PUBLIC LAW 92-5-MAR. 17, 1971 
11 
(B) Section 1402 (b) (1) of such Code is further amended by adding ^ 1^1^^^!835!**' 
at the end thereof the following new subparagraph: 
26 use 1402. 
"(F) for any taxable year beginning after 1971, (i) $9,000, 
minus (ii) the amount of the Avages paid to such individual 
during the taxable year; or". 
(2) Section 3121(a)(1) of such Code (rehiting to definition of 
sistat. 835. 
wages) is amended by striking out "$7,800" each phice it appears and 
inserting in lieu thereof "$9,000''. 
(3) The second sentence of section 3122 of such Code (relating to 
Federal service) is amended by striking out "$7,800"' and inserting in 
lieu thereof "$9,000*'. 
(4) Section 3125 of such Code (relating to returns in the case of 
governmental employees in Guam, American Samoa, and the District 
of Columbia) is amended by striking out "$7,800" where it appears in 
subsections (a), (b), and (c) and inserting in lieu thereof "$9,000". 
(5) Section 6413 (c) (1) of such Code (relating to special refunds of 
employment taxes) is amended— 
(A) by inserting "and prior to the calendar year 1972" after 
"after the calendar year 1967"; 
(B) by inserting after "exceed $7,800," the following: "or (E) 
during any calendar year after the calendar year 1971, the wages 
received by him during such year exceed $9,000,"; and 
(C) by inserting before the period at the end thereof the follow-
ing : "and before 1972, or which exceeds the tax w4th respect to the 
first $9,000 of such wages received in such calendar year after 
1971". 
(6) Section 6413(c)(2) (A) of such Code (relating to refunds of 
employment taxes in the case of Federal employees) is amended by 
striking out "or $7,800 for any calendar year after 1967" and inserting 
in lieu thereof "$7,800 for the calendar year 1968, 1969, 1970, or 1971, 
or $9,000 for any calendar year after 1971". 
(7) Section 6654(d) (2) (B) (ii) of such Code (relating to failure by 
so stat. 62. 
individual to pay estimated income tax) is amended by striking out 
"$6,600" and inserting in lieu thereof "$9,000". 
(c) The amendments made by subsections (a)(1) and (a)(3)(A), 
Effective dates. 
and the amendments made by subsection (b) (except paragraphs (1) 
and (7) thereof), shall apply only with respect to remuneration paid 
after December 1971. The amendments made by subsections (a) (2), 
(a) (3) (B), (b) (1), and (b) (7) shall apply only wdth respect to tax-
able years beginning after 1971. The amendment made by subsection 
(a) (4) shall apply only with respect to calendar years after 1971. 
CHAXGES IX TAX SCHEDULES 
SEC. 204. (a) (1) Section 3101(a) of such Code (relating to rate of 
ai stat. 836. 
tax on employees for purposes of old-age, survivors, and disability 
insurance) is amended by striking out "and" at the end of paragraph 
(3), and by striking out paragraph (4) and inserting in lieu thereof 
the following: 
"(4) with respect to wages received during the calendar years 
1973, 1974, and 1975, the rate shall be 5.0 percent; and 
" (5) with respect to wages received after December 31,1975, the 
rate shall be 5.15 percent." 
(2) Section 3111(a) of such Code (relating to rate of tax on 
employers for purposes of old-age, survivors, and disability insurance) 
is aniended by striking out "and" at the end of paragraph (3), and by 
striking out paragraph (4) and inserting in lieu thereof the following: 
" (4) with respect to wages paid during the calendar years 1973, 
1974, and 1975, the rate shall be 5.0 percent; and 
12 
PUBLIC LAW 92-6-MAR. J9, 1971 
[85 STAT. 
Effective date. 
"(5) with respect to wages paid after December 31,1975, the 
rate snail be 5.15 percent." 
(b) The amendments made by subsection (a) (1) shall apply only 
with respect to taxable years beginning after December 31,1971. The 
remaining amendments made by this section shall apply only with 
respect to remmieration paid after December 31,1971. 
Approved March 17, 1971. 
March 19, 1971 
[H. J. Res. 16] 
Public Law 92-6 
JOINT RESOLUTION 
To authorize the President to designate the period beginning March 21, 1971, as 
"National Week of Concern for Prisoners of War/Missing in Action". 
National Week 
of Concern for 
Prisoners of War/ 
Missing in Action. 
Designation 
authorization. 
6 UST 3316. 
Resolved hy the Senate and House of Representatives 
of the United 
States of America in Congress assembled, That to demonstrate our 
support and concern for the more than one thousand five hundred 
Americans listed as prisoners of war or missing in action in Southeast 
Asia, and to forcefully register our protest over the inhumane treat-
ment these men are receiving at the hands of the North Vietnamese, in 
violation of the Geneva Convention, the President is hereby authorized 
and requested to issue a proclamation designating the period beginning 
March 21,1971, and ending March 27,1971 as "National Week of Con-
cern for Prisoners of War/Missing in Action", calling upon the people 
of the United States to observe such week with appropriate ceremonies 
and activities. 
Approved March 19, 1971. 
Public Law 92-7 
„ 
^ ,« ,o7, 
JOINT RESOLUTION 
March 30, 197 1 
[H. J. Res. 468] 
Making certain further continuing appropriations for the fiscal year 1971, and 
' 
for other purposes. 
Continuing ap-
propriations, 1971. 
84 Stat. 335, 
694, 969, 1893. 
Restriction. 
Resolved by the Senate and House of Representatives 
of the United 
States of AmeHca hi Congress assembled, That clause (c) of section 102 
of the joint resolution of June 29, 1970 (Public Law 91-294, as 
amended by Public Laws 91-870, 91-454, and 91-645), is hereby fur-
ther amended by striking out "March 30, 1971" and inserting in lieu 
thereof "June 30, 1971": Provided, That projects and activities (other 
than those financed under the appropriation "Civil Supersonic Air-
craft Development") provided for in the Department of Transporta-
tion and Related Agencies Appropriation Act, 1971 (H.R. 17755, 
Ninety-first Congress), may be conducted at a rate for operations, and 
to the extent and in the manner, provided for in such Act as modified 
by the House of Representatives on December 15,1970. 
SEC. 2. None of the funds provided by this joint resolution shall be 
available for the execution of a program for commercial production 
of a civil supersonic aircraft. 
Approved March 30, 1971.