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 97 STAT. 110 PUBLIC LAW 98-21 —APR. 20, 1983 "(11) an individual entitled to disability insurance bene- fits, the first month throughout which he is such a husband or divorced husband and meets the criteria specified in subpara- graphs (B), (C), and (D) (if in such month he meets the criterion specified in subparagraph (A)), whichever is earlier, and ending with the month preceding the month to which any of the following occurs: " (E) he dies, "(F) such individual dies, "(G) in the case of a husband, they are divorced and either (i) he has not attained age 62, or (ii) he has attained age 62 but has not been married to such individual for a period of 10 years immediately before the divorce became effective, "(H) in the case of a divorced husband, he marries a person other than such individual, "(I) he becomes entitled to an old-age or disability insurance benefit based on a primary insurance amount which is equal to or exceeds one-half of the primary insurance amount of such individual, or "(J) such individual is not entitled to disability insurance benefits and is not entitled to old-age insurance benefits.". 42 USC 402. (3) Section 202(c)(3) of such Act is amended by inserting "(or, in the case of a divorced husband, his former wife)" before "for such month". (4) Section 202(c) of such Act is further amended by adding after paragraph (3) the following new paragraph: "(4) In the case of dny divorced husband who marries— "(A) an individual entitled to benefits under subsection Qo), (e), (g), or (h) of this section, or "(B) an individual who has attained the age of 18 and is entitled to benefits under subsection (d), by reason of paragraph (l)(B)(ii) thereof, such divorced husband's entitlement to benefits under this subsec- tion, notwithstanding the provisions of paragraph (1) (but subject to subsection (s)), shall not be terminated by reason of such marriage.". (5) Section 202(c) of such Act is further amended by adding after paragraph (4) (as added by paragraph (4) of this subsection) the following new paragraph: "(5)(A) Notwithstanding the preceding provisions of this subsec- tion, except as provided in subparagraph (B), the divorced husband of an individual who is not entitled to old-age or disability insurance benefits, but who has attained age 62 and is a fully insured indi- 42 USC 414. vidual (as defined in section 214), if such divorced husband— "(i) meets the requirements of subparagraphs (A) through (D) of paragraph (1), and "(ii) has been divorced from such insured individual for not less than 2 years, shall be entitled to a husband's insurance benefit under this subsec- tion for each month, in such amount, and beginning and ending with such months, as determined (under regulations of the Secre- tary) in the manner otherwise provided for husband's insurance benefits under this subsection, as if such insured individual had become entitled to old-age insurance benefits on the date on which the divorced husband first meets the criteria for entitlement set forth in classes (i) and (ii).

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 PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. Ill "(B) A husband's insurance benefit provided under this paragraph which has not otherwise terminated in accordance with subpara- graph (E), (F), (H), or (I) of paragraph (1) shall terminate with the month preceding the first month in which the insured individual is no longer a fully insured individual.". (6) Section 202(c)(2)(A) of such Act is amended by inserting "(or 42 USC 402. divorced husband)" after "payable to such husband". (7) Section 202(b)(3)(A) of such Act is amended by striking out "(f)" and inserting in lieu thereof "(c), (f),". (8) Section 202(c)(1)(D) of such Act (as redesignated by paragraph (2) of this subsection) is amended by striking out "his wife" and inserting in lieu thereof "such individual". (9) Section 202(d)(5)(A) of such Act is amended by inserting "(c)," after "(b),". (b)(1) Section 202(f)(1) of such Act is amended, in the matter preceding subparagraph (A), by inserting "and every surviving divorced husband (as defined in section 216(d))" before "of an individual" and by inserting "or such surviving divorced husband" after "if such widower". (2) Section 202(f)(1) of such Act is further amended by striking out "his deceased wife" in subparagraph (D) and in the matter following subparagraph (F) and inserting in lieu thereof "such deceased indi- vidual". (3) Section 202(f)(3)(B)(ii)(II) of such Act (as amended by section Ante, p. 96. 138(b)(1)(B) of this Act) is amended by inserting "or surviving divorced husband" after "widower". (4) Paragraph (3)(D) of section 202(f) of such Act (as redesignated by section 133(b)(1)(A) of this Act), and paragraphs (4), (5), and (6) of such section (as redesignated by section 131(b)(3)(A) of this Act), are each amended by inserting "or surviving divorced husband" after "widower" wherever it appears. (5) Paragraph (3)(D) of section 202(f) of such Act (as redesignated by section 133(b)(1)(A) of this Act) is further amended by striking out "wife" wherever it appears and inserting in lieu thereof " individual". (6) Section 202(g)(3)(A) of such Act is amended by inserting "(c)," before "(f),". (7) Section 202(h)(4)(A) of such Act is amended by inserting "(c)," before "(e),". (c)(1) Section 216(d) of such Act is amended by redesignating paragraph (4) as paragraph (6), and by inserting after paragraph (3) the following new paragraphs: "(4) The term 'divorced husband' means a man divorced from an individual, but only if he had been married to such individual for a period of 10 years immediately before the date the divorce became effective. "(5) The term 'surviving divorced husband' means a man divorced from an individual who has died, but only if he had been married to the individual for a period of 10 years immediately before the divorce became effective.". (2) The heading of section 216(d) of such Act is amended to read as follows: "Divorced Spouses; Divorce". (d)(1) Section 205(b) of such Act is amended by inserting "divorced 42 USC 405. husband," after "husband,", and by inserting "surviving divorced husband," after "widower,". 42 USC 416. "Divorced husband." "Surviving divorced husband. " m

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 97 STAT. 112 PUBLIC LAW 98-21—APR. 20, 1983 42 USC 405. (2) Section 205(c)(1)(C) of such Act is amended by inserting "surviv- ing divorced husband," after "wife,". REMARRIAGE OF SURVIVING SPOUSE BEFORE AGE OF ELIGIBILITY 42 USC 402. SEC. 302. Section 202(f)(1)(A) of the Social Security Act is amended by striking out "has not remarried" and inserting in Heu thereof "is not married". ILLEGITIMATE CHILDREN 42 USC 416. SEC. 303. (a) Section 216(h)(3) of the Social Security Act is amended by inserting "mother or" before "father" wherever it appears. (b) Section 216(h)(3)(A)(ii) of such Act is amended by striking out all that follows "time" and inserting in lieu thereof "such appli- cant's application for benefits was filed;". (c) Section 216(h)(3)(B)(ii) of such Act is amended by striking out "such period of disability began" and inserting in lieu thereof "such applicant's application for benefits was filed". (d) Section 216(h)(3) of such Act is further amended— (1) by striking out "his" wherever it appears and inserting in lieu thereof "his or her"; and (2) by striking out "he" in subparagraph (B) and inserting in lieu thereof "he or she". TRANSITIONAL INSURED STATUS 42 USC 427. SEC. 304. (a) Section 227(a) of the Social Security Act is amended— (1) by striking out "wife" wherever it appears and inserting in lieu thereof "spouse"; (2) by striking out "wife's" wherever it appears and inserting in lieu thereof "spouse's"; (3) by striking out "she" wherever it appears and inserting in lieu thereof "he or she"; (4) by striking out "his" and inserting in lieu thereof "the"; and (5) by inserting "or section 202(c)" after "section 202(b)" wher- ever it appears. (b) Section 227(b) and section 227(c) of such Act are amended— (1) by striking out "widow" wherever it appears and inserting in lieu thereof "surviving spouse"; (2) by striking out "widow's" wherever it appears and insert- ing in lieu thereof "surviving spouse's"; (3) by striking out "her" wherever it appears and inserting in lieu thereof "the"; and (4) by inserting "or section 202(f)" after "section 202(e)" wher- ever it appears. Definitions. (c) Section 216 of such Act is amended by inserting before subsec- 42 USC 416. ^JQJJ (I3) ^j^g following new subsection: "Spouse; Surviving Spouse "(a)(1) The term 'spouse' means a wife as defined in subsection (b) or a husband as defined in subsection (f). "(2) The term 'surviving spouse' means a widow as defined in subsection (c) or a widower as defined in subsection (g).".

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 PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. 113 EQUALIZATION OF BENEFITS UNDER SECTION 228 SEC. 305. (a) Section 228(b) of the Social Security Act is amended— 42 USC 428. (1) by striking out "(1) Except as provided in paragraph (2), the" and inserting in lieu thereof "The"; and (2) by striking out paragraph (2). (b) Section 228(c)(2) of such Act is amended by striking out "(B) the larger of and all that follows and inserting in lieu thereof "(B) the benefit amount as determined without regard to this subsection.". (c) Section 228(c)(3) of such Act is amended to read as follows: "(3) In the case of a husband or wife both of whom are entitled to benefits under this section for any month, the benefit amount of each spouse, after any reduction under paragraph (1), shall be further reduced (but not below zero) by the excess (if any) of (A) the total amount of any periodic benefits under governmental pension systems for which the other spouse is eligible for such month, over (B) the benefit amount of such other spouse as determined without regard to this subsection.". (d) Section 228 of such Act is further amended— (1) by striking out "he" wherever it appears in subsections (a) and (c)(1) and inserting in lieu thereof "he or she"; and (2) by striking out "his" in subsection (c)(4)(C) and inserting in lieu thereof "his or her", (e) The Secretary shall increase the amounts specified in section 42 USC 428 note. 228 of the Social Security Act, as amended by this section, to take into account any general benefit increases (as referred to in section 215(i)(3) of such Act), and any increases under section 215(i) of such 42 USC 415. Act, which have occurred after June 1974 or may hereafter occur. FATHER'S INSURANCE BENEFITS SEC. 306. (a) Section 202(g) of the Social Security Act is amended— 42 USC 402. (1) by striking out "widow" wherever it appears and inserting in lieu thereof "surviving spouse"; (2) by striking out "widow's" wherever it appears and insert- ing in lieu thereof "surviving spouse's"; (3) by striking out "wife's insurance benefits" and "he" in paragraph (1)(D) and inserting in lieu thereof "a spouse's insur- ance benefit" and "such individual", respectively; (4) by striking out "her" wherever it appears and inserting in lieu thereof "his or her"; (5) by striking out "she" wherever it appears and inserting in lieu thereof "he or she"; (6) by striking out "mother" wherever it appears and insert- ing in lieu thereof "parent"; (7) by inserting "or father's" after "mother's" wherever it appears; (8) by striking out "after August 1950"; and (9) in paragraph (3)(A) (as amended by section 301(b)(6) of this Act)— (A) by inserting "this subsection or" before "subsection (a)"; and (B) by striking out "(c)," and inserting in lieu thereof "(b), (c), (e),". (b) The heading of section 202(g) of such Act is amended by inserting "and Father's" after "Mother's".

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 97 STAT. 114 PUBLIC LAW 98-21 —APR. 20, 1983 42 USC 416. "Surviving divorced father." "Surviving divorced parent." 42 USC 402. Ante, p. 93. 42 USC 403. (c) Section 216(d) of such Act (as amended by section 301(c)(1) of this Act) is further amended by redesignating paragraph (6) as paragraph (8) and by inserting after paragraph (5) the following new paragraphs: "(6) The term 'surviving divorced father' means a man divorced from an individual who has died, but only if (A) he is the father of her son or daughter, (B) he legally adopted her son or daughter while he was married to her and while such son or daughter was under the age of 18, (C) she legally adopted his son or daughter while he was married to her and while such son or daughter was under the age of 18, or (D) he was married to her at the time both of them legally adopted a child under the age of 18. "(7) The term 'surviving divorced parent' means a surviving divorced mother as defined in paragraph (3) of this subsection or a surviving divorced father as defined in paragraph (6).". (d) Section 202(c)(1) of such Act (as amended by section 301(a) of this Act) is further amended by inserting "(subject to subsection (s))" before "be entitled to" in the matter following subparagraph (D) and preceding subparagraph (E). (e) Section 202(c)(1)(B) of such Act is amended by inserting after "62" the following: "or (in the case of a husband) has in his care (individually or jointly with such individual) at the time of filing such application a child entitled to child's insurance benefits on the basis of the wages and self-employment income of such individual". (f) Section 202(c)(1) of such Act (as amended by section 301(a) of this Act and the preceding provisions of this section) is further amended by redesignating the new subparagraphs (I) and (J) as subparagraphs (J) and (K), respectively, and by inserting after sub- paragraph (H) the following new subparagraph: "(I) in the case of a husband who has not attained age 62, no child of such individual is entitled to a child's insurance bene- fit,". (g) Section 202(f)(1)(C) of such Act is amended by inserting "(i)" after "(C)", by inserting "or" after "223,", and by adding at the end thereof the following new clause: "(ii) was entitled, on the basis of such wages and self-employ- ment income, to father's insurance benefits for the month preceding the month in which he attained age 65, and", (h) Section 202(f)(5) of such Act (as redesignated by section 131(b)(3)(A) of this Act) is amended by striking out "or" at the end of. subparagraph (A), by redesignating subparagraph (B) as subpara- graph (C), and by inserting immediately after subparagraph (A) the following new subparagraph: "(B) the last month for which he was entitled to father's insurance benefits on the basis of the wages and self-employ- ment income of such individual, or", (i) Section 203(f)(1)(F) of such Act is amended by striking out "section 202(b) (but only by reason of having a child in her care within the meaning of paragraph (1)(B) of that subsection)" and inserting in lieu thereof "section 202(b) or (c) (but only by reason of having a child in his or her care within the meaning of paragraph (1)(B) of subsection (b) or (c), as may be applicable)".

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 115 EFFECT OF MARRIAGE ON CHILDHOOD DISABILITY BENEFITS AND ON OTHER DEPENDENTS' OR SURVIVORS* BENEFITS SEC. 307. (a) Subsections (b)(3), (d)(5), (g)(3), and (h)(4) of section 202 of the Social Security Act (as amended by the preceding provisions 42 USC 402. of this Act) are each amended by striking out "; except that" and all that follows and inserting in lieu thereof a period. (b) The amendments made by subsection (a) shall apply with Effective date, respect to benefits under title II of the Social Security Act for 42 USC 402 note. months after the month in which this Act is enacted, but only in 42 USC 401. cases in which the "last month" referred to in the provision amended is a month after the month in which this Act is enacted. CREDIT FOR CERTAIN MILITARY SERVICE SEC. 308. Section 217(f) of the Social Security Act is amended— 42 USC 417. (1) by striking out "widow" each place it appears and insert- ing in lieu thereof "surviving spouse, and (2) by striking out "his" and "her" wherever they appear (except in clause (A) of paragraph (D) and inserting in lieu thereof in each instance "his or her". CONFORMING AMENDMENTS SEC. 309. (a) Section 202(b)(3)(A) of the Social Security Act (as 42 USC 402. amended by section 301(a)(6) of this Act) is further amended by inserting "(g)," after "(f),". (b) Section 202(q)(3) of such Act is amended by inserting "or surviving divorced husband" after "widower" in subparagraphs (E), (F), and (G). (c) Section 202(q)(5) of such Act is amended— (1) by inserting "or husband's" after "wife's" wherever it appears; (2) by striking out "her" in subparagraph (A)(i) and inserting in lieu thereof "him or her"; (3) by striking out "her" the second place it appears in subparagraph (A)(ii) and inserting in lieu thereof "the; (4) by striking out "she" wherever it appears and inserting in lieu thereof "he or she"; (5) by striking out "her" wherever it appears (except where paragraphs (2) and (3) of this subsection apply) and inserting in lieu thereof "his or her"; (6) by striking out "the woman" in subparagraph (B)(ii) and "a woman" in subparagraph (C) and inserting in lieu thereof "the individual" and "an individual", respectively; and (7) in subparagraph (D)— (A) by inserting "or widower's" after "widow's"; (B) by striking out "husband" wherever it appears and inserting in lieu thereof "spouse"; (C) by striking out "husband's" wherever it appears and inserting in lieu thereof "spouse's"; and (D) by inserting "or father's" after "mother's". (d)(1) Section 202(q)(6)(A) of such Act (as amended by section 134(a)(2) of this Act) is further amended by striking out "or hus- band's" in clause (i) and by inserting "or husband's' after "wife's" in clause (ii). (2) Section 202(q)(7) of such Act is amended—

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 97 STAT. 116 PUBLIC LAW 98-21 —APR. 20, 1983 (A) in subparagraph (B), by inserting "or husband's" after "wife's", by striking out "she" and inserting in lieu thereof "such individual", and by inserting "his or" before "her", and (B) in subparagraph (D), by inserting "or widower's" after "widow's". 42 USC 402. (e)(1) Section 202(s)(l) of such Act is amended by inserting "(c)(1)," after "(b)(1),". (2) Section 202(s)(2) of such Act (as amended by section 131(c)(1) of this Act) is further amended by inserting "(c)(4)," after "(b)(3),". (3) Section 202(s)(3) of such Act (as amended by section 131(c)(2) of this Act) is further amended by striking out "So much" and all that follows down through "the last sentence" and inserting in lieu tliGrGof **ThG l3.st SGnt,GncG 42 USC 403. (f) The third sentence of section 203(b)(1) of such Act (as amended by section 132(b) of this Act) is further amended by inserting "or father's" after "mother's", (g) Section 203(c) of such Act is amended to read as follows: 42 USC 402. Child's insurance benefit, entitlement. 42 USC 422. "Deductions on Account of Noncovered Work Outside the United States or Failure to Have Child in Care "(c) Deductions, in such amounts and at such time or times as the Secretary shall determine, shall be made from any payment or payments under this title to which an individual is entitled, until the total of such deductions equals such individual's benefits or benefit under section 202 for any month— "(1) in which such individual is under the age of seventy and for more than forty-five hours of which such individual engaged in noncovered remunerative activity outside the United States; "(2) in which such individual, if a wife or husband under age sixty-five entitled to a wife's or husband's insurance benefit, did not have in his or her care (individually or jointly with his or her spouse) a child of such spouse entitled to a child's insurance benefit and such wife's or husband's insurance benefit for such month was not reduced under the provisions of section 202(q); "(3) in which such individual, if a widow or widower entitled to a mother's or father's insurance benefit, did not have in his or her care a child of his or her deceased spouse entitled to a child's insurance benefit; or "(4) in which such an individual, if a surviving divorced mother or father entitled to a mother's or father's insurance benefit, did not have in his or her care a child of his or her deceased former spouse who (A) is his or her son, daughter, or legally adopted child and (B) is entitled to a child's insurance benefit on the basis of the wages and self-employment income of such deceased former spouse. For purposes of paragraphs (2), (3), and (4) of this subsection, a child shall not be considered to be entitled to a child's insurance benefit for any month in which paragraph (1) of section 202(s) applies or an event specified in section 222(b) occurs with respect to such child. Subject to paragraph (3) of such section 202(s), no deduction shall be made under this subsection from any child's insurance benefit for the month in which the child entitled to such benefit attained the age of eighteen or any subsequent month; nor shall any deduction be made under this subsection from any widow's insurance benefit for any month in which the widow or surviving divorced wife is entitled and has not attained age 65 (but only if she became so entitled prior

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 117 42 USC 403. 42 USC 416. 42 USC 422. to attaining age 60), or from any widower's insurance benefit for any month in which the widower or surviving divorced husband is entitled and has not attained age 65 (but only if he became so entitled prior to attaining age 60).". (h) Section 203(d) of such Act is amended by inserting "divorced husband," after "husband," in paragraph (1)(A) (as amended by section i32(b)(2) of this Act) and by inserting "or father's" after "mother's" each place it appears in paragraph (2). (i)(l) Section 205(b) of such Act (as amended by section 301(d)(1) of 42 USC 405. this Act) is further amended by inserting 'surviving divorced father," after "surviving divorced mother,". (2) Section 205(c)(1)(C) of such Act (as amended by section 301(d)(2) of this Act) is further amended by inserting "surviving divorced father," after "surviving divorced mother,". 0') Section 216(f)(3)(A) of such Act is amended by inserting "(c)," before "(f)". (k) Section 216(g)(6)(A) of such Act is amended by inserting "(c)," before "(f)". (1) Section 222(b)(1) of such Act is amended by striking out "or surviving divorced wife" and inserting in lieu thereof ", surviving divorced wife, or surviving divorced husband". (m) Section 222(b)(2) of such Act is amended by inserting "or father's" after "mother's" wherever it appears. (n) Section 222(b)(3) of such Act is amended by inserting "divorced husband," after "husband,". (o) Section 223(d)(2) of such Act is amended by striking out "or 42 USC 423. widower" in subparagraphs (A) and (B) and inserting in lieu thereof "widower, or surviving divorced husband". (p) Section 225(a) of such Act is amended by inserting "or surviv- ing divorced husband" after "widower". (q)(l) Section 226(e)(3) of such Act is amended to read as follows: "(3) For purposes of determining entitlement to hospital insurance benefits under subsection (b), any disabled widow aged 50 or older who is entitled to mother's insurance benefits (and who would have been entitled to widow's insurance benefits by reason of disability if she had filed for such widow's benefits), and any disabled widower aged 50 or older who is entitled to father's insurance benefits (and who would have been entitled to widower's insurance benefits by reason of disability if he had filed for such widower's benefits), shall, upon application for such hospital insurance benefits be deemed to have filed for such widow's or widower's insurance benefits.". (2) For purposes of determining entitlement to hospital insurance 42 USC 426 note. benefits under section 226(e)(3) of such Act, as amended by para- graph (1), an individual becoming entitled to such hospital insurance benefits as a result of the amendment made by such paragraph shall, upon furnishing proof of his or her disability within twelve months after the month in which this Act is enacted, under such procedures as the Secretary of Health and Human Services may prescribe, be deemed to have been entitled to the widow's or widow- er's benefits referred to in such section 226(e)(3), as so amended, as of the time such individual would have been entitled to such widow's or widower's benefits if he or she had filed a timely application therefor. EFFECTIVE DATE OF PART A SEC. 310. (a) Except as otherwise specifically provided in this title, 42 USC 402 note. the amendments made by this part apply only with respect to 42 USC 425. Hospital insurance benefits. 42 USC 426.

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 97 STAT. 118 PUBLIC LAW 98-21 —APR. 20, 1983 42 USC 401. monthly benefits payable under title II of the Social Security Act for months after the month in which this Act is enacted. (b) Nothing in any amendment made by this part shall be con- strued as affecting the validity of any benefit which was paid, prior to the effective date of such amendment, as a result of a judicial determination. PART B—COVERAGE COVERAGE OF EMPLOYEES OF FOREIGN AFFIUATES OF AMERICAN EMPLOYERS SEC. 321. (a)(1) So much of subsection (1) of section 3121 of the 26 USC 3121. Internal Revenue Code of 1954 (relating to agreements entered into by domestic corporations with respect to foreign subsidiaries) as precedes the second sentence of paragraph (1) thereof is amended to read as follows: " (1) AGREEMENTS ENTERED INTO BY AMERICAN EMPLOYERS WITH RESPECT TO FOREIGN AFFIUATES. — " (1) AGREEMENT WITH RESPECT TO CERTAIN EMPLOYEES OF FOR- EIGN AFFILIATE. —The Secretary shall, at the American employ- er's request, enter into an agreement (in such manner and form as may be prescribed by the Secretary) with any American employer (as defined in subsection (h)) who desires to have the insurance system established by title II of the Social Security 42 USC 401. Act extended to service performed outside the United States in the employ of any 1 or more of such employer's foreign affiliates (as defined in paragraph (8)) by all employees who are citizens or residents of the United States, except that the agreement shall not apply to any service performed by, or remuneration paid to, an employee if such service or remuneration would be excluded from the term 'employment' or 'wages', as defined in this section, had the service been performed in the United States." 26 USC 3121. (2) Paragraph (8) of section 3121(1) of such Code (defining foreign subsidiary) is amended to read as follows: "(8) FOREIGN AFFIUATE DEFINED. —For purposes of this subsec- 42 USC 410. tion and section 210(a) of the Social Security Act— "(A) IN GENERAL. —A foreign affiliate of an American employer is any foreign entity in which such American employer has not less than a 10-percent interest. "(B) DETERMINATION OF IO-PERCENT INTEREST. —For pur- poses of subparagraph (A), an American employer has a 10- percent interest in any entity if such employer has such an interest directly (or through one or more entities)— "(i) in the case of a corporation, in the voting stock thereof, and "(ii) in the case of any other entity, in the profits thereof." (b) The clause (B) of section 210(a) of the Social Security Act (defining employment) which precedes paragraph (1) thereof (as amended by section 323(a)(2) of this Act) is further amended to read as follows: "(B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate Supra. (as defined in section 3121(1)(8) of the Internal Revenue Code of 1954) of an American employer during any period for which there is in

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 119 effect an agreement, entered into pursuant to section 3121(1) of such Code, with respect to such affiliate,". 26 USC 3i2i. (c) Subsection (a) of section 406 of the Internal Revenue Code of 1954 (relating to treatment of certain employees of foreign subsidiar- 26 USC 406. ies for pension, etc., purposes) is amended to read as follows: "(a) TREATMENT AS EMPLOYEES OF AMERICAN EMPLOYER.— For pur- poses of applying this part with respect to a pension, profit-sharing, or stock bonus plan described in section 401(a), an annuity plan described in section 403(a), or a bond purchase plan described in section 405(a), of an American employer (as defined in section 3121(h)), an individual who is a citizen or resident of the United States and who is an employee of a foreign affiliate (as defined in section 3121(1)(8)) of such American employer shall be treated as an Ante, p. ii8. employee of such American employer, if— "(1) such American employer has entered into an agreement under section 3121(1) which applies to the foreign affiliate of which such individual is an employee; "(2) the plan of such American employer expressly provides for contributions or benefits for individuals who are citizens or residents of the United States and who are employees of its foreign affiliates to which an agreement entered into by such American employer under section 3121(1) applies; and ''(3) contributions under a funded plan of deferred compensa- tion (whether or not a plan described in section 401(a), 403(a), or 405(a)) are not provided by any other person with respect to the remuneration paid to such individual by the foreign affiliate." (d) Paragraph (1) of section 407(a) of such Code (relating to certain 26 USC 407. employees of domestic subsidiaries engaged in business outside the United States) is amended— (1) by striking out "citizen of the United States" and inserting in lieu thereof "citizen or resident of the United States", and (2) by striking out "citizens of the United States" and insert- ing in lieu thereof "citizens or residents of the United States". (e)(1) Those provisions of subsection (1) of section 3121 of such Code 26 USC 3121. which are not amended by subsection (a) of this section are amended in accordance with the following table: Strike out (wherever it appears in the text or heading): And insert: domestic corporation American employer domestic corporations American employers subsidiary affiliate subsidiaries affiliates foreign corporation foreign entity foreign corporations foreign entities citizens citizens or residents the word "a" where it appears an before "domestic". (2)(A) Section 406 of such Code (other than subsection (a^ thereof) 26 USC 406. is amended in accordance with the following table: Strike out (wherever appearing in the text): And insert: domestic corporation American employer subsidiary affiliate the word "a" where it appears an before "domestic". (B) Paragraph (3) of subsection (c) of such section 406 (as in effect before the amendment made by subparagraph (A)) is amended by striking out "another corporation controlled by such domestic corpo-

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 97 STAT. 120 PUBLIC LAW 98-21—APR. 20, 1983 ration" and inserting in lieu thereof "another entity in which such American employer has not less than a 10-percent interest (within Ante, p. 118. the meaning of section 3121(1)(8)(B))". 26 USC 406. (C)(i) So much of subsection (d) of such section 406 as precedes paragraph (1) thereof is amended by striking out "another corpora- tion and inserting in lieu thereof "another taxpayer". (ii) Paragraph (1) of subsection (d) of such section 406 is amended by striking out "any other corporation" and inserting in lieu thereof "any other taxpayer". (D)(i) The heading of such section 406 is amended to read as follows: "SEC. 406. EMPLOYEES OF FOREIGN AFFILIATES COVERED BY SECTION 3121(1) AGREEMENTS.". (ii) The table of sections for subpart A of part I of subchapter D of chapter 1 of such Code is amended by striking out the item relating to section 406 and inserting in lieu thereof the following: "Sec. 406. Employees of foreign affiliates covered by section 3121(1) agree- ments." (3) Clause (A) of the second sentence of section 1402(b) of such 26 USC 1402. Code (defining self-employment income) is amended by striking out "employees of foreign subsidiaries of domestic corporations" and inserting in lieu thereof "employees of foreign affiliates of American employers". 26 USC 6413. (4)(A) Subparagraph (C) of section 6413(c)(2) of such Code (relating to special refunds of PICA taxes in the case of employees of certain foreign corporations) is amended— (i) by striking out "FOREIGN CORPORATIONS" in the heading and inserting in lieu thereof "FOREIGN AFFIUATES", and (ii) by striking out "domestic corporation" in the text and inserting in lieu thereof "American employer". (B) The heading of paragraph (2) of section 6413(c) of such Code is amended by striking out "FOREIGN CORPORATIONS" and inserting in lieu thereof "FOREIGN AFFILIATES". Effective dates. (f)(1)(A) The amendments made by this section (other than subsec- 26 USC 406 note, ^JQJJ (^J)) gjj^u apply to agreements entered into after the date of the enactment of this Act. (B) At the election of any American employer, the amendments made by this section (other than subsection (d)) shall also apply to any agreement entered into on or before the date of the enactment of this Act. Any such election shall be made at such time and in such manner as the Secretary may by regulations prescribe. (2)(A) The amendments made by subsection (d) shall apply to plans established after the date of the enactment of this Act. (B) At the election of any domestic parent corporation the amend- ments made by subsection (d) shall also apply to any plan estab- lished on or before the date of the enactment of this Act. Any such election shall be made at such time and in such manner as the Secretary may by regulations prescribe. EXTENSION OF COVERAGE BY INTERNATIONAL SOCIAL SECURFFY AGREEMENT 42 USC 410. SEC. 322. (a)(1) Section 210(a) of the Social Security Act (as amended by sections 321(b) and 323(a)(2) of this Act) is further amended, in the matter preceding paragraph (1)— (A) by striking out "either" before "(A)", and

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 121 (B) by inserting before "; except" the following: ", or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to em- ployment under an agreement entered into under section 233". (2) Section 3121(b) of the Internal Revenue Code of 1954 is amended, in the matter preceding paragraph (1)— (A) by striking out "either" before "(A)", and (B) by inserting before "; except" the following: ", or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act". (b)(1) Section 211(b) of the Social Security Act is amended by inserting after "non-resident alien individual" the following: ", except as provided by an agreement under section 233". (2) The first sentence of section 1402(b) of the Internal Revenue Code of 1954 is amended by inserting after "non-resident alien individual" the following: ", except as provided by an agreement under section 233 of the Social Security Act". (c) The amendments made by this section shall be effective for taxable years beginning on or after the date of the enactment of this Act. 42 USC 433. 26 USC 3121. 42 USC 433. 42 USC 411. 26 USC 1402. Effective date. 26 USC 3121 note. TREATMENT OF CERTAIN SERVICE PERFORMED OUTSIDE THE UNITED STATES SEC. 323. (a)(1) Subsection (b) of section 3121 of the Internal Revenue Code of 1954 (defining employment) is amended by striking out "a citizen of the United States" in the matter preceding para- graph (1) thereof and inserting in lieu thereof "a citizen or resident of the United States". (2) Subsection (a) of section 210 of the Social Security Act is amended by striking out "a citizen of the United States" in the matter preceding paragraph (1) thereof and inserting in lieu thereof "a citizen or resident of the United States". (b)(1) Paragraph (11) of section 1402(a) of the Internal Revenue Code of 1954 (defining net earnings from self-employment) is amended by striking out "in the case of an individual described in section 911(d)(1)(B),". (2)(A) Paragraph (10) of section 211(a) of the Social Security Act (as amended by section 124(c)(3) of this Act) is further amended to read as follows: "(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply;". (B) Effective with respect to taxable years beginning after Decem- ber 31, 1981, and before January 1, 1984, paragraph (10) of section 211(a) of such Act is amended to read as follows: "(10) In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply;". (c)(1) The amendments made by subsection (a) shall apply to remuneration paid after December 31, 1983. (2) Except as provided in subsection (b)(2)(B), the amendments made by subsection (b) shall apply to taxable years beginning after December 31, 1983. 26 USC 3121. 42 USC 410. 26 USC 1402. Ante, p.90. 26 USC 911. Effective dates. 26 USC 3121 note. 26 USC 1402 note.

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 97 STAT. 122 PUBLIC LAW 98-21—APR. 20, 1983 AMOUNTS RECEIVED UNDER CERTAIN DEFERRED COMPENSATION AND SALARY REDUCTION ARRANGEMENTS TREATED AS WAGES FOR FICA TAXES 26 USC 3121. SEC. 324. (a)(1) Section 3121 of the Internal Revenue Code of 1954 (relating to definitions) is amended by adding at the end thereof the following new subsection: "(v) TREATMENT OF CERTAIN DEFERRED COMPENSATION AND SALARY REDUCTION ARRANGEMENTS.— "(1) CERTAIN EMPLOYER CONTRIBUTIONS TREATED AS WAGES. — Nothing in any paragraph of subsection (a) (other than para- graph (1)) shall exclude from the term 'wages'— "(A) any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not included in gross income by reason of section 402(a)(8), or "(B) any amount treated as an employer contribution under section 414(h)(2). "(2) TREATMENT OF CERTAIN NONQUALIFIED DEFERRED COMPEN- SATION PLANS. — "(A) IN GENERAL.—Any amount deferred under a non- qualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of— "(i) when the services are performed, or "(ii) when there is no substantial risk of forefeiture of the rights to such amount. "(B) TAXED ONLY ONCE.—Any amount taken into account as wages by reason of subparagraph (A) (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this chapter. " (C) NONQUALIFIED DEFERRED COMPENSATION PLAN.— For purposes of this paragraph, the term 'nonqualified deferred compensation plan' means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5). " (3) EXEMPT GOVERNMENTAL DEFERRED COMPENSATION PLAN.— For purposes of subsection (a)(5), the term 'exempt governmen- tal deferred compensation plan' means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivi- sion thereof, or by an agency or instrumentality of any of the foregoing. Such term shall not include— "(A) any plan to which section 83, 402(b), 403(c), 457(a), or 457(e)(1) applies, and "(B) any annuity contract described in section 403(b)." (2) Paragraph (5) of section 3121(a) of such Code (defining wages) is amended— (A) by striking out "or" at the end of subparagraph (C), (B) by striking out the semicolon at the end of subparagraph (D) and inserting in lieu thereof a comma, and (C) by adding at the end thereof the following new subpara- graphs: "(E) under or to an annuity contract described in section 403(b), other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise),

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 123 "(F) under or to an exempt governmental deferred com- pensation plan (as defined in subsection (v)(3)), or "(G) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this para- graph to take into account some portion or all of the increase in the cost of living (as determined by the Secre- tary of Labor) since retirement but only if such supplemen- tal payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974;". 29 USC 1002. (3) Subsection (a) of section 3121 of such Code (defining wages) is 26 USC 3121. amended— (A) in paragraph (2), by striking out subparagraph (A) and redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively, (B) by striking out paragraphs (3) and (9), (C) in paragraph (13)(A)— (i) by inserting "or" after "death,", and (ii) by striking out "or (iii) retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer,", and (D) by striking out "subparg^graph (B)" in the last sentence thereof and inserting in lieu thereof "subparagraph (A)". (b)(1) Section 3306 of the Internal Revenue Code of 1954 (relating 26 USC 3306. to definitions) is amended by adding at the end thereof the following new subsection: "(r) TREATMENT OF CERTAIN DEFERRED COMPENSATION AND SALARY REDUCTION ARRANGEMENTS. — "(1) CERTAIN EMPLOYER CONTRIBUTIONS TREATED AS WAGES.— Nothing in any paragraph of subsection (b) (other than para- graph (1)) shall exclude from the term 'wages'— "(A) any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not included in gross income by reason of section 402(a)(8), or "(B) any amount treated as an employer contribution under section 414(h)(2). "(2) TREATMENT OF CERTAIN NONQUAUFIED DEFERRED COMPEN- SATION PLANS.— "(A) IN GENERAL. — Any amount deferred under a non- qualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of^ "(i) when the services are performed, or "(ii) when there is no substantial risk of forfeiture of the rights to such amount. "(B) TAXED ONLY ONCE.— Any amount taken into account as wages by reason of subparagraph (A) (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this chapter. "(C) NONQUAUFIED DEFERRED COMPENSATION PLAN. —For purposes of this paragraph, the term 'nonqualified deferred compensation plan' means any plan or other arrangement for deferral of compensation other than a plan described in subsection (b)(5)." (2) Paragraph (5) of section 33060t)) of such Code (defining wages) is amended— (A) by striking out "or" at the end of subparagraph (C),

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 97 STAT. 124 PUBLIC LAW 98-21—APR. 20, 1983 (B) by striking out the semicolon at the end of subparagraph (D) and inserting in heu thereof a comma, and (C) by adding at the end thereof the following new subpara- graphs: "(E) under or to an annuity contract described in section 403G5), other than a payment for the purchase of such contract which is made by reason of a salary reduction ^reement (whether evidenced by a written instrument or otherwise), "(F) under or to an exempt governmental deferred compensa- Ante, p.122. tion plan (as defined in section 3121(v)(3)), or "(G) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retire- ment but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the 29 USC 1002. Employee Retirement Income Security Act of 1974;". 26 USC 3306. (3) Subsection (b) of section 3306 of such Code (defining wages) is amended— (A) in paragraph (2), by striking out subparagraph (A) and redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively, (B) by striking out paragraphs (3) and (8), and (C) in paragraph (lOXA)— (i) by inserting "or" after "death,", and (ii) by striking out "or (iii) retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer,". (4)(A) Subparagraph (A) of section 3306(b)(2) of such Code, as redesignated by paragraph (3)(A), is amended to read as follows: "(A) sickness or accident disability (but, in the case of pay- ments made to an employee or any of his dependents, this subparagraph shall exclude from the term 'wages' only pay- ments which are received under a workman's compensation law), or". (B) Subsection (Jb) of section 3306 of such Code (defining wages) is amended by adding at the end thereof the following new flush sentence: "Except as otherwise provided in regulations prescribed by the Secretary, any third party which m^es a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be treated for purposes of 26 USC 3201 et this chapter and chapter 22 as the employer with respect to such ««9- wages." 26 USC 3306 (C) Rules similar to the rules of subsections (d) and (e) of section 3 "^^TTo^ 0101 of the Act entitled "An Act to amend the Omnibus Reconciliation Act of 1981 to restore minimum benefits under the Social Security Act" (Public Law 97-123), approved December 29, 1981, shall apply Supra. in the administration of section 33060t>)(2)(A) of such Code (as amended by subparagraph (A)). Ante, p. 70. (c)(1) Section 209 of the Social Security Act (as amended by section lOl(c)(l) of this Act) is further amended by adding at the end thereof the following new paragraphs: "Nothing in any of the foregoing provisions of this section (other than subsection (a)) shall exclude from the term 'wages'— "(1) Any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k) of the Inter- 26 USC 3121 note

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 125 nal Revenue Code of 1954) to the extent not included in gross income by reason of section 402(a)(8) of such Code, or "(2) Any amount which is treated as an employer contribution under section 414(h)(2) of such Code. "Any amount deferred under a nonqualified deferred compensa- tion plan (within the meaning of section 3121(v)(2)(C) of the Internal Revenue Code of 1954) shall be taken into account for purposes of this title as of the later of when the services are performed, or when there is no substantial risk of forfeiture of the rights to such amount. Any amount taken into account as wages by reason of the preceding sentence (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this title." (2) Subsection (e) of section 209 of such Act is amended by adding before the semicolon at the end thereof the following: ", or (5) under or to an annuity contract described in section 403(b) of the Internal Revenue Code of 1954, other than a payment for the purchase of such contract which is made by reason of a salary reduction agree- ment (whether evidenced by a written instrument or otherwise), or (6) under or to an exempt governmental deferred compensation plan (as defined in section 3121(vK3) of such Code), or (7) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this subsection to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemen- tal payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Secu- rity Act of 1974;". (3) Section 209 of such Act is amended— (A) in subsection (b), by striking out paragraph (1) and redes- ignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively, (B) by striking out subsections (c) and (i), and (C) in subsection (m)(l)— (i) by inserting "or" after "death,", and (ii) by striking out "or (C) retirement after attaining an age specified in the plan referred to in paragraph (2) or in a pension plan of the employer,". (4) Section 203(fK5XC) of the Social Security Act is amended by adding at the end thereof the following new sentence: "The term 'wages' does not include— "(i) the amount of any payment made to, or on behalf of, an employee or any of his dependents (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement, or "(ii) any payment or series of payments by an employer to an employee or any of his dependents upon or after the termination of the employee's employment relationship be- cause of retirement after attaining an age specified in a plan referred to in section 209(m)(2) or in a pension plan of the employer." (d)(l) Except as otherwise provided in this subsection, the amend- ments made by this section shall apply to remuneration paid after December 31, 1983. (2) Except as otherwise provided in this subsection, the amend- ments made by subsection (b) shall apply to remuneration paid after December 31, 1984. 26 USC 401. Ante, p. 122. 42 USC 409. 26 USC 403. Ante, p. 122. 29 USC 1002. 42 USC 409. 42 USC 403. 42 USC 409. Effective dates. 26 USC 3121 note.

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 97 STAT. 126 PUBLIC LAW 98-21 —APR. 20, 1983 Employer contri- butions. 26 USC 401. Ante, p. 122. 26 USC 457. (3) The amendments made by this section shall not apply to employer contributions made during 1984 and attributable to serv- ices performed during 1983 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1954) if, under the terms of such arrangement as in effect on March 24, 1983— (A) the employee makes an election with respect to such contribution before January 1, 1984, and (B) the employer identifies the amount of such contribution before January 1, 1984. In the case of the amendments made by subsection (b), the preceding sentence shall be applied by substituting "1985" for "1984" each place it appears and by substituting "during 1984" for "during 1983". (4) In the case of an agreement in existence on March 24, 1983, between a nonqualified deferred compensation plan (as defined in section 3121(v)(2)(C) of the Internal Revenue Code of 1954, as added by this section) and an individual— (A) the amendments made by this section (other than subsec- tion (b)) shall apply with respect to services performed by such individual after December 31, 1983, and (B) the amendments made by subsection (b) shall apply with respect to services performed by such individual after December 31, 1984. The preceding sentence shall not apply in the case of a plan to which section 457(a) of such Code applies. 42 USC 418. Effective date. 42 USC 418 note. EFFECT OF CHANGES IN NAMES OF STATE AND LOCAL EMPLOYEE GROUPS IN UTAH SEC. 325. (a) Section 218(o) of the Social Security Act is amended by adding at the end thereof the following new sentence: "Coverage provided for in this subsection shall not be affected by a subsequent change in the name of a group.". (b) The amendment made by subsection (a) shall apply with respect to name changes made before, on, or after the date of the enactment of this section. 42 USC 433. Effective date. 42 USC 433 note. 26 USC 3121. EFFECTIVE DATES OF INTERNATIONAL SOCIAL SECURITY AGREEMENTS SEC. 326. (a) Section 233(e)(2) of the Social Security Act is amended by striking out "during which each House of the Congress has been in session on each of 90 days" and inserting in lieu thereof "during which at least one House of the Congress has been in session on each of 60 days". (b) The amendment made by subsection (a) shall be effective on the date of the enactment of this Act. CODIFICATION OF ROWAN DECISION WITH RESPECT TO MEALS AND LODGING SEC 327. (a)(1) Subsection (a) of section 3121 of the Internal Revenue Code of 1954 (defining wages) is amended by striking out "or" at the end of paragraph (17), by striking out the period at the end of paragraph (18) and inserting in lieu thereof "; or", and by inserting after paragraph (18) the following new paragraph:

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 127 "(19) the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119.". (2) Section 209 of the Social Security Act is amended by striking 42 USC 409. out "or" at the end of the subsection (p) which was added by Public Law 95-472, by striking out the period at the end of subsection (q) 92 Stat. 1333. and inserting in lieu thereof "; or", and by inserting after subsection (q) the following new subsection: "(r) The value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119 of the Internal Revenue Code of 1954.". 26 USC 119. (b)(1) Subsection (a) of section 3121 of such Code is amended by 26 USC 3i2i. inserting after and below paragraph (19) (as added by subsection (a) of this section) the following new sentence: "Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from 'wages' as used in such chapter shall be construed to require a similar exclusion from 'wages' in the regulations prescribed for purposes of this chapter. ". (2) Section 209 of the Social Security Act is amended by inserting 42 USC 409. immediately after and below subsection (r) (as added by subsection (a) of this section) the following new sentence: "Nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1954 (relating to income tax withhold- 26 USC 3401 ing) which provides an exclusion from 'wages' as used in such ^^*^^- chapter shall be construed to require a similar exclusion from 'wages' in the regulations prescribed for purposes of this title.". (c) Subsection (b) of section 3306 of the Internal Revenue Code of 1954 (defining wages) is amended— 26 USC 3306. (1) by striking out "or" at the end of paragraph (12), (2) by striking out the period at the end of paragraph (13) and inserting in lieu thereof ", or", (3) by adding immediately after paragraph (13) the following new paragraph: "(14) the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119.", and (4) by adding at the end thereof the following new flush sentence: "Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from 'wages' as used in such chapter shall be construed to require a similar exclusion from 'wages' in the regulations prescribed for purposes of this chapter.". (d)(1) Except as provided in paragraph (2), the amendments made Effective by subsections (a) and (b) shall apply to remuneration paid after ' ^^*®^- December 31, 1983. 26^use 3i2i (2) The amendments made by subsection (c) shall apply to remu- neration paid after December 31, 1984.

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 97 STAT. 128 PUBLIC LAW 98-21 —APR. 20, 1983 TREATMENT OF CONTRIBUTIONS UNDER SIMPUFIED EMPLOYEE PENSIONS SEC. 328. (a) Subparagraph (D) of section 3121(a)(5) of the Internal 26 USC 3121. Revenue Code of 1954 (defining wages) is amended by striking out "section 219" and inserting in lieu thereof "section 219(b)(2)". 42 USC 409. (b) Subsection (e) of section 209 of the Social Security Act, (as amended by section 324(c)(2) of this Act) is further amended by striking out the semicolon at the end thereof and inserting in lieu thereof the following: ", or (8) under a simplified employee pension 26 USC 408. (as defined in section 408(k) of the Internal Revenue Code of 1954) if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 2190t))(2) of such Code for such payment;". (c) Subparagraph (D) of section 330603)(5) of the Internal Revenue 26 USC 3306. Code of 1954 is amended by striking out "section 219" and inserting in lieu thereof "section 219a)X2)". Effective dates. ((i)(i) Except as provided in paragraph (2), the amendments made 26 USC 3121 by this section shall apply to remuneration paid after December 31, note. 1983 (2) The amendments made by subsection (c) shall apply to remu- neration paid after December 31, 1984. PART C—OTHER AMENDMENTS TECHNICAL AND CONFORMING AMENDMENTS TO MAXIMUM FAMILY BENEFIT PROVISIONS 42 USC 403. SEC. 331. (a)(1) Section 203(a)(3)(A) of the Social Security Act is amended by striking out clause (ii) and inserting in lieu thereof the following: "(ii) an amount (I) initially equal to the product of 1.75 and the primary insurance amount that would be computed under 42 USC 415. section 215(a)(l), for January of the year determined for pur- poses of this clause under the following two sentences, with respect to average indexed monthly earnings equal to one- twelfth of the contribution and benefit base determined for that 42 USC 430. year under section 230, and (II) thereafter increased in accord- ance with the provisions of section 215(i)(2)(A)(ii). The year established for purposes of clause (ii) shall be 1983 or, if it occurs later with respect to any individual, the year in which occurred the month that the application of the reduction provisions contained in this subparagraph began with respect to benefits pay- able on the basis of the wages and self-employment income of the insured individual. If for any month subsequent to the first month for which clause (ii) applies (with respect to benefits payable on the basis of the wages and self-employment income of the insured individual) the reduction under this subparagraph ceases to apply, then the year determined under the preceding sentence shall be redetermined (for purposes of any subsequent application of this subparagraph with respect to benefits payable on the basis of such wages and self-employment income) as though this subparagraph had not been previously applicable.". (2) Section 203(a)(7) of such Act is amended by striking out every- thing that follows "shall be reduced to an amount equal to" and inserting in lieu thereof "the amount determined in accordance with the provisions of paragraph (3)(A)(ii) of this subsection, except that for this purpose the references to subparagraph (A) in the last two

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 129 sentences of paragraph (3)(A) shall be deemed to be references to paragraph (7).". (b) Clause (i) in the last sentence of section 203(b)(1) of such Act (as amended by section 132(b) of this Act) is further amended by strik- ing out "penultimate sentence" and inserting in lieu thereof "first sentence of paragraph (4)". (c) The amendments made by subsection (a) shall be effective with respect to payments made for months after December 1983. 42 USC 403. Ante, p. 94. Effective date. 42 USC 403 note. RELAXATION OF INSURED STATUS REQUIREMENTS FOR CERTAIN WORKERS PREVIOUSLY ENTITLED TO A PERIOD OF DISABILITY SEC. 332. (a) Section 216(i)(3) of the Social Security Act is amended— (1) by striking out the semicolon at the end of clause (ii) of subparagraph (B) and inserting in lieu thereof ", or"; and (2) by inserting after clause (ii) of such subparagraph the following new clause: "(iii) in the case of an individual (not otherwise insured under clause (i)) who, by reason of clause (ii), had a prior period of disability that began during a period before the quarter in which he or she attained age 31, not less than one-half of the quarters beginning after such individual attained age 21 and ending with such quarter are quarters of coverage, or (if the number of quarters in such period is less than 12) not less than 6 of the quarters in the 12-quarter period ending with such quarter are quarters of coverage;". (b) Section 223(c)(l)(B) of such Act is amended— (1) by striking out the semicolon at the end of clause (ii) and inserting in lieu thereof ", or"; and (2) by inserting after clause (ii) the following new clause: "(iii) in the case of an individual (not otherwise insured under clause (i)) who, by reason of section 216(i)(3)(B)(ii), had a prior period of disability that began during a period before the quarter in which he or she attained age 31, not less than one-half of the quar- ters beginning after such individual attained age 21 and ending with the quarter in which such month occurs are quarters of coverage, or (if the number of quarters in such period is less than 12) not less than 6 of the quarters in the 12-quarter period ending with such quarter are quarters of coverage;". (c) The amendments made by this section shall be effective with respect to applications for disability insurance benefits under sec- tion 223 of the Social Security Act, and for disability determinations under section 216(i) of such Act, filed after the date of the enactment of this Act, except that no monthly benefits under title II of the Social Security Act shall be payable or increased by reason of the amendments made by this section for months before the month following the month of enactment of this Act. 42 USC 416. 42 USC 423. 42 USC 416. Effective date. 42 USC 416 note. 42 USC 423. 42 USC 416. 42 USC 401. PROTECTION OF BENEFITS OF ILLEGITIMATE CHILDREN OF DISABLED BENEFICIARIES SEC 333. (a) The last sentence of section 216(h)(3) of the Social Security Act is amended by striking out "subparagraph (A)(i)" and inserting in lieu thereof "subparagraphs (A)(i) and (B)(i)". 42 USC 416. 11-194 0-85—6: QL 3

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 97 STAT. 130 PUBLIC LAW 98-21 —APR. 20, 1983 Effective date. (b) The amendment made by subsection (a) shall be effective on 42 USC 416 note, the date of the enactment of this Act. ONE-MONTH RETROACTIVITY OF WIDOW'S AND WIDOWER'S INSURANCE BENEFITS 42 USC 402. SEC. 334. (a) Section 202(j)(4)(B) of the Social Security Act is amended— (1) by redesignating clauses (iii) and (iv) as clauses (iv) and (v), respectively; and (2) by adding after clause (ii) the following new clause: "(iii) Subparagraph (A) does not apply to a benefit under subsec- tion (e) or (f) for the month immediately preceding the month of application, if the insured individual died in that preceding month.". Effective date. (b) The amendments made by subsection (a) shall apply with 42 USC 402 note, respect to survivors whose applications for monthly benefits are filed after the second month following the month in which this Act is enacted. 42 USC 407. 42 USC 659. 26 USC 86. Ante, p. 80. 26 USC 871. Ante, p. 82. Effective date. 42 USC 407 note. NONASSIGNABILITY OF BENEFITS SEC. 335. (a) Section 207 of the Social Security Act is amended— (1) by inserting "(a)" before "The right"; and (2) by adding at the end thereof the following new subsection: "(b) No other provision of law, enacted before, on, or after the date of the enactment of this section, may be construed to limit, super- sede, or otherwise modify the provisions of this section except to the extent that it does so by express reference to this section.". (b)(1) Section 459(a) of such Act is amended by inserting "(includ- ing section 207)" after "any other provision of law". (2)(A) Section 86(a) of the Internal Revenue Code of 1954 (as added by section 121(a) of this Act) is amended by inserting "(notwith- standing section 207 of the Social Security Act)" before "includes". (B) Section 871(a)(3)(A) of such Code (as added by section 121(c)(l) of this Act) is amended by inserting "(notwithstanding section 207 of the Social Security Act)" after "income". (c) The amendments made by subsection (a) shall apply only with respect to benefits payable or rights existing under the Social Security Act on or after the date of the enactment of this Act. 42 USC 405. USE OF DEATH CERTIFICATES TO PREVENT ERRONEOUS BENEFIT PAYMENTS TO DECEASED INDIVIDUALS SEC. 336. Section 205 of the Social Security Act is amended by adding at the end thereof the following new subsection: USE OF DEATH CERTIFICATES TO CORRECT PROGRAM INFORMATION "(r)(1) The Secretary shall undertake to establish a program under which— "(A) States (or political subdivisions thereof) voluntarily con- tract with the Secretary to furnish the Secretary periodically with information (in a form established by the Secretary in consultation with the States) concerning individuals with respect to whom death certificates (or equivalent documents maintained by the States or subdivisions) have been officially filed with them; and

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 131 "(B) there will be (i) a comparison of such information on such individuals with information on such individuals in the records being used in the administration of this Act, (ii) validation of the results of such comparisons, and (iii) corrections in such records to accurately reflect the status of such individuals. "(2) Each State (or political subdivision thereof) which furnishes the Secretary with information on records of deaths in the State or subdivision under this subsection may be paid by the Secretary from amounts available for administration of this Act the reasonable costs (established by the Secretary in consultations with the States) for transcribing and transmitting such information to the Secretary. "(3) In the case of individuals with respect to whom federally funded benefits are provided by (or through) a Federal or State agency other than under this Act, the Secretary shall to the extent feasible provide such information through a cooperative arrange- ment with such agency, for ensuring proper payment of those benefits with respect to such individuals if— "(A) under such arrangement the agency provides reimburse- ment to the Secretary for the reasonable cost of carrying out such arrangement, and "(B) such arrangement does not conflict with the duties of the Secretary under paragraph (1). "(4) The Secretary may enter into similar agreements with States to provide information for their use in programs wholly funded by the States if the requirements of (r)(3)(A) and (r)(3)(B) are met. "(5) The Secretary may use or provide for the use of such records as may be corrected under this section, subject to such safeguards as the Secretary determines are necessary or appropriate to protect the information from unauthorized use or disclosure, for statistical and research activities conducted by Federal and State agencies. "(6) Information furnished to the Secretary under this subsection may not be used for any purpose other than the purpose described in this subsection and is exempt from disclosure under section 552 of title 5, United States Code, and from the requirements of section 552a of such title. "(7) The Secretary shall include information on the status of the program established under this section and impediments to the effective implementation of the program in the 1984 report required under section 704 of the Act.". Cooperative arrangements with State or Federal agencies. Information protection. Information disclosure, exemption. 42 USC 904. PUBLIC PENSION OFFSET SEC. 337. (a) Subsections (b)(4)(A), (c)(2)(A), (f)(2)(A), and (g)(4)(A) of section 202 of the Social Security Act, and paragraph (7)(A) of 42 USC 402. section 202(e) of such Act (as redesignated by section 131(a)(3)(A) of this Act), are each amended— Ante, p. 92. (1) by striking out "by an amount equal to the amount of any monthly periodic benefit" and inserting in lieu thereof "by an amount equal to two-thirds of the amount of any monthly periodic benefit"; and (2) by adding at the end thereof the following new sentence: "The amount of the reduction in any benefit under this subpar- agraph, if not a multiple of $0.10, shall be rounded to the next higher multiple of $0.10.". Ob) The amendments made by subsection (a) of this section shall Effective date. apply only with respect to monthly insurance benefits payable 42 USC 402 note. under title II of the Social Security Act to individuals who initially 42 USC 401.

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 97 STAT. 132 PUBLIC LAW 98-21 —APR. 20, 1983 42 USC 402 and note, 426. become eligible (as defined in section 334 of Public Law 95-216) for monthly periodic benefits (within the meaning of the provisions amended by subsection (a)) for months after June 1983. Joint Study Panel on the Social Security Administration. 42 USC 902 note. Membership. Vacancies. Pay. Appropriation authorization. STUDY CONCERNING THE ESTABLISHMENT OF THE SOCIAL SECURITY ADMINISTRATION AS AN INDEPENDENT AGENCY SEC. 338. (a) There is hereby established, under the authority of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, a joint study panel to be known as the Joint Study Panel on the Social Security Adminis- tration (hereafter in this section referred to as the "Panel"). The duties of the Panel shall be to conduct the study provided for in subsection (c). (b)(1) The Panel shall be composed of 3 members, appointed jointly by the chairmen of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate and such chairmen shall jointly select one member of the Panel to serve as chairman of the Panel. Members of the Panel shall be chosen, on the basis of their integrity, impartiality, and good judgment, from individuals who, as a result of their training, experience, and attain- ments, are widely recognized by professionals in the fields of govern- ment administration, social insurance, and labor relations as experts in those fields. (2) Vacancies in the membership of the Panel shall not affect the power of the remaining members to perform the duties of the Panel and shall be filled in the same manner in which the original appointment was made. (3) Each member of the Panel not otherwise in the employ of the United States Government shall receive the daily equivalent of the annual rate of basic pay payable for level V of the Executive Schedule under section 5316 of title 5, United States Code, for each day during which such member is actually engaged in the perform- ance of the duties of the Panel. Each member of the Panel shall be allowed travel expenses in the same manner as any individual employed intermittently by the Federal Government is allowed travel expenses under section 5703 of title 5, United States Code. (4) By agreement between the chairmen of the Committee on Ways and Means of the House of Representatives and the Commit- tee on Finance of the Senate, such Committees shall provide the Panel, on a reimbursible basis, office space, clerical personnel, and such supplies and equipment as may be necessary for the Panel to carry out its duties under this section. Subject to such limitations as the chairmen of such Committees may jointly prescribe, the Panel may appoint such additional personnel as the Panel considers neces- sary and fix the compensation of such personnel as it considers appropriate at an annual rate which does not exceed the rate of basic pay then payable for GS-18 of the General Schedule under section 5332 of title 5, United States Code, and may procure by contract the temporary or intermittent services of clerical personnel and experts or consultants, or organizations thereof. (5) There are hereby authorized to be appropriated to the Panel, from amounts in the general fund of the Treasury not otherwise appropriated, such sums as are necessary to carry out the purposes of this section. (c)(1) The Panel shall undertake, as soon as possible after the date tif the enactment of this Act, a thorough study with respect to the

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 133 implementation of removing the Social Security Administration from the Department of Health and Human Services and establish- ing it as an independent agency in the executive branch with its own independent administrative structure, including the possibility of such a structure headed by a board appointed by the President, by and with the advice and consent of the Senate. (2) The Panel in its study under paragraph (1) shall address, analyze, and report specifically on the following matters: (A) the manner in which the transition to an independent agency would be conducted; (B) the authorities which would have to be transferred or amended in such a transition; (C) the program or programs which would be included within the jurisdiction of the new agency; (D) the legal and other relationships of the Social Security Administration with other organizations which would be required as a result of establishing the Social Security Adminis- tration as an independent agency; and (E) any other details which may be necessary for the develop- ment of appropriate legislation to establish the Social Security Administration as an independent agency. (d) The Panel shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, not later than April 1, 1984, a report of the findings of the study conducted under subsection (c), together with any recom- mendations the Panel considers appropriate. The Panel and all authority granted in this section shall expire thirty days after the date of the submission of its report under this section. Matters to be analyzed. Report to congressional committees. Expiration date. LIMITATION ON PAYMENTS TO PRISONERS SEC. 339. (a) Section 202 of the Social Security Act is amended by adding at the end thereof the following new subsection: "(x)(l) Notwithstanding any other provision of this title, no monthly benefits shall be paid under this section or under section 223 to any individual for any month during which such individual is confined in a jail, prison, or other penal institution or correctional facility, pursuant to his conviction of an offense which constituted a felony under applicable law, unless such individual is actively and satisfactorily participating in a rehabilitation program which has been specifically approved for such individual by a court of law and, as determined by the Secretary, is expected to result in such individ- ual being able to engage in substantial gainful activity upon release and within a reasonable time. "(2) Benefits which would be payable to any individual (other than a confined individual to whom benefits are not payable by reason of paragraph (1)) under this title on the basis of the wages and self- employment income of such a confined individual but for the provi- sions of paragraph (1), shall be payable as though such confined individual were receiving such benefits under this section or section 223. "(3) Notwithstanding the provisions of section 552a of title 5, United States Code, or any other provision of Federal or State law, any agency of the United States Government or of any State (or political subdivision thereof) shall make available to the Secretary, upon written request, the name and social security account number of any individual who is confined in a jail, prison, or other penal 42 USC 402. 42 USC 423.

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 97 STAT. 134 PUBLIC LAW 98-21 —APR. 20, 1983 institution or correctional facility under the jurisdiction of such agency, pursuant to his conviction of an offense which constituted a felony under applicable law, which the Secretary may require to carry out the provisions of this subsection.". 42 USC 423. (b) Section 228 of such Act is amended by striking out sub- section (f). Effective date. (c) The amendments made by subsections (a) and (b) shall apply 42 USC 402 note, ^i^jji respect to monthly benefits payable for months beginning on or after the date of enactment of this Act. REQUIREMENT OF PREVIOUS UNITED STATES RESIDENCY FOR ALIEN DEPENDENTS AND SURVIVORS LIVING OUTSIDE THE UNITED STATES 42 USC 402. SEC. 340. (a) Section 202(t) of the Social Security Act is amended— (1) in the heading, by adding after "United States" the follow- ing: "; Residency Requirements for Dependents and Survivors"; and (2) by adding at the end thereof the following new paragraph: "(11)(A) Paragraph (2) and subparagraphs (A), (B), (C), and (E) of paragraph (4) shall apply with respect to an individual's monthly benefits under subsection 0?), (c), (d), (e), (f), (g), or (h) only if such individual meets the residency requirements of this paragraph with respect to those benefits. "(B) An individual entitled to benefits under subsection (b), (c), (e), (f), or (g) meets the residency requirements of this paragraph with respect to those benefits only if such individual has resided in the United States, and while so residing bore a spousal relationship to the person on whose wages and self-employment income such enti- tlement is based, for a total period of not less than 5 years. For purposes of this subparagraph, a period of time for which an individ- ual bears a spousal relationship to another person consists of a period throughout which the individual has been, with respect to such other person, a wife, a husband, a widow, a widower, a divorced wife, a divorced husband, a surviving divorced wife, a surviving divorced husband, a surviving divorced mother, a surviving divorced father, or (as applicable in the course of such period) any two or more of the foregoing. "(C) An individual entitled to benefits under subsection (d) meets the residency requirements of this paragraph with respect to those benefits only if— "(i)(I) such individual has resided in the United States (as the child of the person on whose wages and self-employment income such entitlement is based) for a total period of not less than 5 years, or "(II) the person on whose wages and self-employment income such entitlement is based, and the individual's other parent (within the meaning of subsection (h)(3)), if any, have each resided in the United States for a total period of not less than 5 years (or died while residing in the United States), and "(ii) in the case of an individual entitled to such benefits as an adopted child, such individual was adopted within the United States by the person on whose wages and self-employment income such entitlement is based, and has lived in the United States with such person and received at least one-half of his or her support from such person for a period (beginning before such individual attained age 18) consisting of—

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 PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. 135 "(I) the year immediately before the month in which such person became eligible for old-age insurance benefits or disability insurance benefits or died, whichever occurred first, or "(II) if such person had a period of disability which continued until he or she became entitled to old-age insur- ance benefits or disability insurance benefits or died, the year immediately before the month in which such period of disability began. "(D) An individual entitled to benefits under subsection (h) meets the residency requirements of this paragraph with respect to those benefits only if such individual has resided in the United States, and while so residing was a parent (within the meaning of subsection (h)(3)) of the person on whose wages and self-employment income such entitlement is based, for a total period of not less than 5 years. "(E) This paragraph shall not apply with respect to any individual who is a citizen or resident of a foreign country with which the United States has an agreement in force concluded pursuant to section 233, except to the extent provided by such agreement.". (b) Paragraphs (2) and (4) of section 202(t) of such Act are each amended by striking out "Paragraph (1) shall not apply" and insert- ing in lieu thereof "Subject to paragraph (11), paragraph (1) shall not apply". (c) The amendments made by this section shall apply with respect to any individual who initially becomes eligible for benefits under section 202 or 223 after December 31, 1984. 42 USC 433. 42 USC 402. Effective date. 42 USC 402 note. ADDITION OF PUBLIC MEMBERS TO TRUST FUND BOARD OF TRUSTEES SEC. 341. (a) Section 201(c) of the Social Security Act is amended— Ante, p. 107. (1) in the first sentence, by striking out "Secretary of Health, Education, and Welfare, all ex officio" and inserting in lieu thereof "Secretary of Health and Human Services, all ex officio, and of two members of the public (both of whom may not be from the same political party), who shall be nominated by the President for a term of four years and subject to confirmation by the Senate"; and (2) by adding at the end thereof the following new sentence: "A person serving on the Board of Trustees shall not be consid- ered to be a fiduciary and shall not be personally liable for actions taken in such capacity with respect to the Trust Funds.". (b) Section 1817(b) of such Act is amended— Ante, p. 107. (1) in the first sentence, by striking out "Secretary of Health, Education, and Welfare, all ex officio" and inserting in lieu thereof "Secretary of Health and Human Services, all ex officio, and of two members of the public (both of whom may not be from the same political party), who shall be nominated by the President for a term of four years and subject to confirmation by the Senate"; and (2) by adding at the end thereof the following new sentence: "A person serving on the Board of Trustees shall not be consid- ered to be a fiduciary and shall not be personally liable for actions taken in such capacity with respect to the Trust Fund.". (c) Section 18410t>) of such Act is amended— Ante, p. 107. (1) in the first sentence, by striking out "Secretary of Health, Education, and Welfare, all ex officio" and inserting in lieu

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 97 STAT. 136 PUBLIC LAW 98-21—APR. 20, 1983 thereof "Secretary of Health and Human Services, all ex officio, and of two members of the public (both of whom may not be from the same political party), who shall be nominated by the President for a term of four years and subject to confirmation by the Senate"; and (2) by adding at the end thereof the following new sentence: "A person serving on the Board of Trustees shall not be consid- ered to be a fiduciary and shall not be personally liable for actions taken in such capacity with respect to the Trust Fund.". Effective date. (d) The amendments made by this section shall become effective 42 USC 401 note, on the date of enactment of this Act. PAYMENT SCHEDULE BY STATE AND LOCAL GOVERNMENTS 42 USC 418. SEC. 342. (a) Section 218(e)(1)(A) of the Social Security Act is amended to read as follows: "(A) that the State will pay to the Secretary of the Treasury— "(i) on the last day of each calendar month, amounts equivalent to the sum of the taxes which would be imposed by sections 3101 and 3111 of the Internal Revenue Code of 26 USC 3101, 1954 with respect to the period which includes the first ^^^^ fifteen days of such calendar month if the services for which wages were paid in such period to employees covered by the agreement constituted employment as defined in 26 USC 3121. section 3121 of such Code, and "(ii) on the fifteenth day of the calendar month following such calendar month, amounts equivalent to the sum of the taxes Which would be imposed by sections 3101 and 3111 of such Code with respect to the period beginning with the sixteenth day of such calendar month and ending with the last day of such calendar month if the services for which wages were paid in such period to employees covered by the agreement constituted employment as defined in section 3121 ofsuch Code; and". Effective date. (b) The amendments made by this section shall apply to calendar 42 USC 418 note, months beginning after December 31, 1983. EARNINGS SHARING IMPLEMENTATION REPORT 42 USC 902 note. SEC. 343. (a) The Secretary of Health and Human Services (herein- after in this section referred to as the "Secretary") shall develop, in consultation with the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives, proposals for earnings sharing legislation as described in subsection (b). The Secretary shall report such proposals to such committees not later than July 1, 1984. The report and proposals provided to such committees shall— (1) take into account, discuss, and analyze the impact of earnings sharing on various categories of social security beneficiaries and include recommendations for the implementa- tion of earnings sharing which may be necessary to provide adequate protection for particular classes of beneficiaries; (2) include specific recommendations with respect to an appro- priate and feasible time period or time periods for implementa- tion of such proposals along with recommendations for any transition provisions which may be necessary or appropriate; and

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 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 137 (3) provide cost-impact analyses on each proposal presented. (b) For the purposes of subsection (a), the term "earnings sharing" refers to proposals that the combined earnings of a husband and wife during the period of their marriage shall be divided equally and shared between them for social security benefit purposes. (c) In preparing the report and proposals required in subsection (a), the Secretary shall include consideration and analysis of the earnings sharing proposals contained in (1) S. 3, 98th Congress, 1st Session, (2) H.R. 1513, 97th Congress, 1st Session, and (3) the earn- ings sharing option described in the report entitled "Social Security and the Changing Roles of Men and Women", submitted to the Congress pursuant to Public Law 95-216, the Social Security Amendments of 1977. (d) In carrying out subsections (a), Ob), and (c), the Secretary shall consult with the Director of the Congressional Budget Office. Not later than 30 days after the Secretary submits the report required in subsection (a), the Director of the Congressional Budget Office shall submit a report to the committees identified in such subsection on the methodologies, recommendations, and analyses used in the Sec- retary's report. 42 USC 1305 note. VETERANS ADMINISTRATION REORGANIZATION SEC. 344. The requirements of section 210(b)(2)(A) of title 38, United States Code, shall not apply to the planned administrative reorganization at the Veterans' Administration Los Angeles Data Processing Center involving the transfer of 25 full-time equivalent employees from the Office of Data Management and Technology to the Department of Medicine and Surgery of the Veterans' Adminis- tration. SOCIAL SECURITY CARDS SEC. 345. (a) Section 205(c)(2) of the Social Security Act is amended 42 USC 405. by adding at the end thereof the following new subparagraph: "(D) The Secretary shall issue a social security card to each individual at the time of the issuance of a social security account number to such individual. The social security card shall ble made of banknote paper, and (to the maximum extent practicable) shall be a card which cannot be counterfeited.". Ob) The amendment made by this section shall apply with respect Effective date. to all new and replacement social security cards issued more than 42 USC 405 note. 193 days after the date of the enactment of this Act. (c) Within 90 days after the date of the enactment of this Act the Report to Secretary of Health and Human Services shall report to the Con- Congress. gress on his plans for implementing the amendment made by this section. BUDGETARY TREATMENT OF TRUST FUND OPERATIONS SEC. 346. (a)(1) Title VII of the Social Security Act (as amended by section 143 of this Act) is further amended by adding at the end Ante, p. 102. thereof the following new section: BUDGETARY TREATMENT OF TRUST FUND OPERATIONS " SEC. 710. The disbursements of the Federal Old-Age and Survi- 42 USC 9ii. vors Insurance Trust Fund, the Federal Disability Insurance Trust

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 97 STAT. 138 PUBLIC LAW 98-21—APR. 20, 1983 26 USC 1401, 3101, 3111. Effective date. 42 USC 911 note. Ante, p. 137. Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund shall be treated as a separate major functional category in the budget of the United States Government as submitted by the President and in the con- gressional budget, and the receipts of such Trust Funds, including the taxes imposed under sections 1401, 3101, and 3111 of the Inter- nal Revenue Code of 1954, shall be set forth separately in such budgets.". (2) The amendment made by paragraph (1) shall apply with respect to fiscal years beginning on or after October 1, 1984, and ending on or before September 30, 1992, except that such amend- ment shall apply with respect to the fiscal year beginning on October 1, 1983, to the extent it relates to the congressional budget. (b) Effective for fiscal years beginning on or after October 1, 1992, section 710 of such Act (as added by subsection (a) of this section) is amended to read as follows: 26 USC 1401, 3101, 3111. 42 USC 403. 42 USC 416. Effective date. 42 USC 403 note. BUDGETARY TREATMENT OP TRUST FUND OPERATIONS "SEC. 710. (a) The receipts and disbursements of the Federal Old- Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund and the taxes imposed under sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954 shall not be included in the totals of the budget of the United States Government as submitted by the President or of the congressional budget and shall be exempt from any general budget limitation imposed by statute on expenditures and net lending (budget outlays) of the United States Government. "(b) The disbursements of the Federal Supplementary Medical Insurance Trust Fund shall be treated as a separate major func- tional category in the budget of the United States Government as submitted by the President and in the congressional budget, and the receipts of such Trust Fund shall be set forth separately in such budgets. ". LIBERALIZATION OF EARNINGS TEST SEC. 347. (a) Section 203(f)(3) of the Social Security Act is amended by striking out "50 per centum of his earnings for such year in excess of the product of the applicable exempt amount as deter- mined under paragraph (8)" and inserting in lieu thereof the follow- ing: "33 Va percent of his earnings for such year in excess of the product of the applicable exempt amount as determined under paragraph (8) in the case of an individual who has attained retire- ment age (as defined in section 216(1)) before the close of such taxable year, or 50 percent of his earnings for such year in excess of such product in the case of any other individual". (b) The amendment made by subsection (a) shall apply only with respect to taxable years beginning after December 1989, and only in the case of individuals who have attained retirement age (as defined in section 216(1) of the Social Security Act). TITLE IV—SUPPLEMENTAL SECURITY INCOME BENEFITS INCREASE IN FEDERAL SSI BENEFIT STANDARD 42 USC I382f. SEC. 401. (a)(1) Section 1617 of the Social Security Act is amended by adding at the end thereof the following new subsection:

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 PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. 139 "(c) Effective July 1, 1983— "(1) each of the dollar amounts in effect under subsections (a)(1)(A) and (b)(1) of section 1611, as previously increased under 42 USC 1382. this section, shall be increased by $240 (and the dollar amount in effect under subsection (a)(1)(A) of section 211 of Public Law 93-66, as previously so increased, shall be increased by $120); 87 Stat. 154. and "(2) each of the dollar amounts in effect under subsections (a)(2)(A) and (b)(2) of section 1611, as previously increased under this section, shall be increased by $360.". (2) Section 1617(b) of such Act is amended by striking out "this 42 USC I382f. section" and inserting in lieu thereof "subsection (a) of this section". (b) Section 1617(a)(2) of such Act is amended by inserting ", or, if greater (in any case where the increase under title II was deter- 42 USC 401. mined on the basis of the wage increase percentage rather than the CPI increase percentage), the percentage by which benefit amounts under title II would be increased for such month if the increase had been determined on the basis of the CPI increase percentage," after "are increased for such month". ADJUSTMENTS IN FEDERAL SSI PASS-THROUGH PROVISIONS SEC. 402. Section 1618 of the Social Security Act is amended by 96 Stat. 1917. redesignating the subsection (c) which was added by Public Law 97- 42 USC I382g. 377 as subsection (d), and by adding at the end thereof the following new subsection: "(e)(1) For any particular month after March 1983, a State which is not treated as meeting the requirements imposed by paragraph (4) of subsection (a) by reason of subsection OJ) shall be treated as meeting such requirements if and only if^ "(A) the combined level of its supplementary payments (to recipients of the type involved) and the amounts payable (to or on behalf of such recipients) under section 1611(b) of this Act 42 USC 1382. and section 211(a)(l)(A) of Public Law 93-66, for that particular 87 Stat. 154. month, is not less than— "(B) the combined level of its supplementary payments (to recipients of the type involved) and the amounts payable (to or on behalf of such recipients) under section 1611(b) of this Act and section 211(a)(l)(A) of Public Law 93-66, for March 1983, increased by the amount of all cost-of-living adjustments under section 1617 (and any other benefit increases under this title) 42 USC I382f. which have occurred after March 1983 and before that particu- lar month. "(2) In determining the amount of any increase in the combined level involved under paragraph (I)(B) of this subsection, any portion of such amount which would otherwise be attributable to the in- crease under section 1617(c) shall be deemed instead to be equal to the amount of the cost-of-living adjustment which would have oc- curred in July 1983 (without regard to the 3-percent limitation contained in section 215(i)(l)(B)) if section 111 of the Social Security 42 USC 415. Amendments of 1983 had not been enacted.". ^"*«' P '^2.

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 97 STAT. 140 PUBLIC LAW 98-21 —APR. 20, 1983 SSI ELIGIBILITY FOR TEMPORARY RESIDENTS OF EMERGENCY SHELTERS FOR THE HOMELESS 42 USC 1382. SEC. 403. (a) Section 1611(e)(1) of the Social Security Act is amended— (1) by striking out "subparagraph (B) and (C)" in subpara- graph (A) and inserting in lieu thereof "subparagraphs (B), (C), and (D)"; and (2) by adding at the end thereof the following new subpara- graph: "(D) A person may be an eligible individual or eligible spouse for purposes of this title with respect to any month throughout which he is a resident of a public emergency shelter for the homeless (as defined in regulations which shall be prescribed by the Secretary); except that no person shall be an eligible individual or eligible spouse by reason of this subparagraph more than three months in any 12-month period.". (b) The amendments made by subsection (a) shall be effective with respect to months after the month in which this Act is enacted. DISREGARDING OF EMERGENCY AND OTHER IN-KIND ASSISTANCE PROVIDED BY NONPROFIT ORGANIZATIONS SEC. 404. (a) Section 1612(b)(13) of the Social Security Act is amended by striking out "any assistance received" and all that follows down through "(B)" and inserting in lieu thereof the follow- ing: "any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which". 42 USC 602. (b) Section 402(a)(36) of such Act is amended by striking out "shall not include as income" and all that follows down through "(B)" and inserting in lieu thereof the following: "shall not include as income any support or maintenance assistance furnished to or on behalf of the family which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) is based on need for such support and maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which". Effective date. (c) The amendments made by this section shall be effective with 42 USC 602 note, respoct to months which begin after the month in which this Act is enacted and end before October 1, 1984. Effective date. 42 USC 1382 note. 42 USC 1382a. 42 USC 1382 note. 42 USC 401. 42 USC 1381. NOTIFICATION REGARDING SSI SEC. 405. Prior to July 1, 1984, the Secretary of Health and Human Services shall notify all elderly recipients of benefits under title II of the Social Security Act who may be eligible for supplemen- tal security income benefits under title XVI of such Act of the availability of the supplemental security income program, and shall encourage such recipients to contact the Social Security district office. Such notification shall also be made to all recipients prior to attainment of age 65, with the notification made with respect to eligibility for supplementary medical insurance.

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