[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1183 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 1183

     To amend title II of the Social Security Act to provide more 
appropriate remedies for failures to report information relating to the 
                             earnings test.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 9, 1995

 Mrs. Maloney introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend title II of the Social Security Act to provide more 
appropriate remedies for failures to report information relating to the 
                             earnings test.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Sanctions Reform Act 
of 1995''.

SEC. 2. ADJUSTMENT IN PENALTIES FOR FAILURE TO FILE REQUIRED REPORTS 
              RELATING TO THE EARNINGS TEST.

    (a) Penalty for Failure to Report Certain Events.--Section 203(g) 
of the Social Security Act (42 U.S.C. 403(g)) is amended by striking 
paragraphs (1), (2), and (3) and inserting the following new 
paragraphs:
            ``(1) if such failure is the first one with respect to 
        which an additional deduction is imposed by this subsection, 
        such additional deduction shall be equal to 10 percent of the 
        lesser of--
                    ``(A) the amount of his benefit or benefits for the 
                first month of the period for which there is a failure 
                to report even though such failure is with respect to 
                more than one month, or
                    ``(B) the excess earnings for the taxable year 
                involved; and
            ``(2) if such failure is the second or a subsequent one for 
        which an additional deduction is imposed under this subsection, 
        such additional deduction shall be equal to the greater of--
                    ``(A) the amount of his benefit or benefits for the 
                first month of the period for which there is a failure 
                to report even though the failure to report is with 
                respect to more than two months, or
                    ``(B) the excess earnings for the taxable year 
                involved;''.
    (b) Failure to Report Earnings.--Section 203(h)(2) of such Act (42 
U.S.C. 403(h)(2)) is amended by striking subparagraphs (A), (B), and 
(C) and inserting the following:
            ``(A) if such failure is the first one with respect to 
        which an additional deduction is imposed under this paragraph, 
        such additional deduction shall be equal to 10 percent of the 
        lesser of--
                    ``(i) the amount of his benefit or benefits for the 
                last month of such year for which he was entitled to a 
                benefit under section 202, or
                    ``(ii) the excess earnings for such year; and
            ``(B) if such failure is the second or a subsequent one for 
        which an additional deduction is imposed under this paragraph, 
        such additional deduction shall be equal to the greater of--
                    ``(i) the amount of his benefit or benefits for the 
                last month of such year for which he was entitled to a 
                benefit under section 202, or
                    ``(ii) the excess earnings for such year;''.

SEC. 3. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to 
failures to report for periods or taxable years ending after the date 
of the enactment of this Act.
                                 <all>