[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5 Enrolled Bill (ENR)]
H.R.5
One Hundred Sixth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday,
the twenty-fourth day of January, two thousand
An Act
To amend title II of the Social Security Act to eliminate the earnings
test for individuals who have attained retirement age.
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 ``Senior Citizens' Freedom to Work Act
of 2000''.
SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVIDUALS WHO HAVE ATTAINED
RETIREMENT AGE.
Section 203 of the Social Security Act (42 U.S.C. 403) is amended--
(1) in subsection (c)(1), by striking ``the age of seventy''
and inserting ``retirement age (as defined in section 216(l))'';
(2) in paragraphs (1)(A) and (2) of subsection (d), by striking
``the age of seventy'' each place it appears and inserting
``retirement age (as defined in section 216(l))'';
(3) in subsection (f)(1)(B), by striking ``was age seventy or
over'' and inserting ``was at or above retirement age (as defined
in section 216(l))'';
(4) in subsection (f)(3), by striking ``age 70'' and inserting
``retirement age (as defined in section 216(l))'';
(5) in subsection (h)(1)(A), by striking ``age 70'' each place
it appears and inserting ``retirement age (as defined in section
216(l))''; and
(6) in subsection (j)--
(A) in the heading, by striking ``age seventy'' and
inserting ``retirement age''; and
(B) by striking ``seventy years of age'' and inserting
``having attained retirement age (as defined in section
216(l))''.
SEC. 3. NONAPPLICATION OF RULES FOR COMPUTATION OF EXEMPT AMOUNT FOR
INDIVIDUALS WHO HAVE ATTAINED RETIREMENT AGE.
(a) In General.--Section 203(f)(8) of the Social Security Act (42
U.S.C. 403(f)(8)) is amended by adding at the end the following new
subparagraph:
``(E) Notwithstanding subparagraph (D), no deductions in
benefits shall be made under subsection (b) with respect to the
earnings of any individual in any month beginning with the month in
which the individual attains retirement age (as defined in section
216(l)).''.
(b) Conforming Amendment.--Section 203(f)(9) of the Social Security
Act (42 U.S.C. 403(f)(9)) is amended by striking ``and (8)(D),'' and
inserting ``(8)(D), and (8)(E),''.
SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.
(a) Elimination of Redundant References to Retirement Age.--Section
203 of the Social Security Act (42 U.S.C. 403) is amended--
(1) in subsection (c), in the last sentence, by striking ``nor
shall any deduction'' and all that follows and inserting ``nor
shall any deduction be made under this subsection from any widow's
or widower's insurance benefit if the widow, surviving divorced
wife, widower, or surviving divorced husband involved became
entitled to such benefit prior to attaining age 60.''; and
(2) in subsection (f)(1), by striking clause (D) and inserting
the following: ``(D) for which such individual is entitled to
widow's or widower's insurance benefits if such individual became
so entitled prior to attaining age 60,''.
(b) Conforming Amendment to Provisions for Determining Amount of
Increase on Account of Delayed Retirement.--Section 202(w)(2)(B)(ii) of
the Social Security Act (42 U.S.C. 402(w)(2)(B)(ii)) is amended by
striking ``or suffered deductions under section 203(b) or 203(c) in
amounts equal to the amount of such benefit'' and inserting ``or, if so
entitled, did not receive benefits pursuant to a request by such
individual that benefits not be paid''.
SEC. 5. EFFECTIVE DATE.
The amendments made by this Act shall apply with respect to taxable
years ending after December 31, 1999.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.