[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5 Reported in House (RH)]






                                                 Union Calendar No. 284
106th CONGRESS
  2d Session
                                 H. R. 5

                          [Report No. 106-507]

To amend title II of the Social Security Act to eliminate the earnings 
         test for individuals who have attained retirement age.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 1, 1999

 Mr. Sam Johnson of Texas (for himself, Mr. Peterson of Minnesota, Mr. 
Sessions, Mr. Rohrabacher, Mr. Goss, Mr. McCollum, Mr. Cunningham, Mr. 
English, Mr. Paul, Mr. Underwood, Mrs. Morella, Mr. Burton of Indiana, 
    Mr. Horn, Mr. Hostettler, Mr. McCrery, Mr. Hefley, Mr. Ney, Mr. 
Ramstad, Mr. Boucher, Mr. LoBiondo, Ms. Rivers, Mr. Green of Texas, Mr. 
  King, Mr. McIntosh, Mrs. Myrick, Mr. Taylor of North Carolina, Mr. 
     Kuykendall, Mr. Weller, Mr. Rogers, Mr. Barton of Texas, Mr. 
 Knollenberg, Mr. Terry, Mr. Peterson of Pennsylvania, Mr. Souder, Ms. 
  Dunn, Mr. Brady of Texas, Mr. Tiahrt, Mr. Stump, Mr. Sensenbrenner, 
    Mrs. Bono, Mr. Doolittle, Mr. Thornberry, Mr. Packard, Ms. Ros-
Lehtinen, Mr. Metcalf, Mr. Faleomavaega, Mr. Bliley, Mr. Chambliss, Mr. 
    Watts of Oklahoma, Mr. Sweeney, Mr. Dreier, and Mr. Hastings of 
 Washington) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

                             March 1, 2000

Additional sponsors: Mr. LaTourette, Mr. Nethercutt, Mr. Ballenger, Mr. 
   Herger, Mr. Nussle, Mr. Hayworth, Mr. Collins, Mr. Schaffer, Mr. 
   Tancredo, Mr. Forbes, Mr. Ehrlich, Mr. Fossella, Mr. Petri, Mrs. 
 Fowler, Mr. Lewis of Kentucky, Mr. Pombo, Mr. Lucas of Kentucky, Mr. 
    Aderholt, Mr. Linder, Mrs. Emerson, Ms. Danner, Mr. Filner, Mr. 
Sandlin, Mr. Frost, Mr. Bishop, Mr. Shadegg, Ms. Kilpatrick, Mr. Mica, 
   Ms. Pryce of Ohio, Mr. Gary Miller of California, Mr. Dickey, Mr. 
    Gordon, Mr. Baker, Mr. Hansen, Mr. Clyburn, Mr. Jones of North 
 Carolina, Mr. Hutchinson, Mr. Coburn, Mr. Manzullo, Mr. Gibbons, Mr. 
Ewing, Mr. Talent, Mr. Clement, Mr. Leach, Ms. Stabenow, Mrs. Northup, 
    Mr. Goodling, Mr. Barr of Georgia, Mr. Calvert, Mr. Armey, Mr. 
Bilirakis, Mr. Saxton, Mr. Foley, Mr. Riley, Mr. Ose, Mr. Isakson, Mr. 
Everett, Ms. Granger, Mr. Hobson, Mr. McIntyre, Mr. Vitter, Mr. Ryun of 
  Kansas, Mr. Kennedy of Rhode Island, Mr. Goode, Mr. Goodlatte, Mr. 
Smith of New Jersey, Mr. Ryan of Wisconsin, Mr. Shays, Mr. Sherman, Mr. 
Capuano, Mr. Toomey, Mr. Miller of Florida, Mr. Blunt, Mr. DeMint, Mr. 
 Weldon of Florida, Mr. Bachus, Mr. Wexler, Mr. Sherwood, Mr. Hulshof, 
   Mr. Royce, Mr. Gallegly, Mr. Roemer, Mr. Sununu, Mr. Gilman, Mr. 
Portman, Mr. Buyer, Mr. Matsui, Mr. Tanner, Mr. Stearns, Mr. Walden of 
 Oregon, Mrs. Roukema, Mr. Bass, Mr. Houghton, Mr. McHugh, Mr. Crane, 
   Mr. McInnis, Mr. Thomas, Mr. Shows, Mr. Gillmor, Mr. LaHood, Mr. 
  Watkins, Mr. Baldacci, Mr. Wu, Mr. Shaw, Mr. Archer, Mr. Barrett of 
      Nebraska, Mr. Franks of New Jersey, Mr. Smith of Texas, Mr. 
Frelinghuysen, Mr. Camp, Mr. Berry, Mr. Phelps, Mr. Combest, Mr. Pitts, 
  Mrs. Biggert, Mr. Jenkins, Mr. Bereuter, Mr. Walsh, Mr. Rangel, Mr. 
 Stark, Mr. Coyne, Mr. Levin, Mr. Cardin, Mr. McDermott, Mr. Becerra, 
 Mrs. Thurman, Mr. Castle, Mr. Spence, Mr. Wolf, Mr. Hill of Montana, 
 Mr. Murtha, Mr. Duncan, Mr. Green of Wisconsin, Mr. Kleczka, Mr. Neal 
 of Massachusetts, Mr. Rogan, Mr. Salmon, Mr. Hayes, Mr. Pomeroy, Mr. 
    Cooksey, Mr. Burr of North Carolina, Mr. Edwards, Mr. Cook, Mr. 
Bentsen, Mr. Wamp, Mrs. Johnson of Connecticut, Mr. Rush, Mr. Lewis of 
 Georgia, Mr. McNulty, Mr. Coble, Mr. Etheridge, Mrs. McCarthy of New 
                        York, and Mr. Strickland

                             March 1, 2000

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on March 
                                1, 1999]

_______________________________________________________________________

                                 A BILL


 
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)--
                    (A) by striking ``33\1/3\ percent'' and all that 
                follows through ``any other individual,'' and inserting 
                ``50 percent of such individual's earnings for such 
                year in excess of the product of the exempt amount as 
                determined under paragraph (8),''; and
                    (B) 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. CONFORMING AMENDMENTS ELIMINATING THE EXEMPT AMOUNT FOR 
              INDIVIDUALS WHO HAVE ATTAINED RETIREMENT AGE.

    (a) Uniform Exempt Amount.--Section 203(f)(8)(A) of the Social 
Security Act (42 U.S.C. 403(f)(8)(A)) is amended by striking ``the new 
exempt amounts (separately stated for individuals described in 
subparagraph (D) and for other individuals) which are to be 
applicable'' and inserting ``a new exempt amount which shall be 
applicable''.
    (b) Conforming Amendments.--Section 203(f)(8)(B) of the Social 
Security Act (42 U.S.C. 403(f)(8)(B)) is amended--
            (1) in the matter preceding clause (i), by striking 
        ``Except'' and all that follows through ``whichever'' and 
        inserting ``The exempt amount which is applicable for each 
        month of a particular taxable year shall be whichever'';
            (2) in clause (i), by striking ``corresponding'';
            (3) in clause (ii), in the matter preceding subclause (I), 
        by striking ``corresponding'' and all that follows through 
        ``individuals)'' and inserting ``exempt amount which is in 
        effect with respect to months in the taxable year ending after 
        1993 and before 1995 with respect to individuals who have not 
        attained retirement age (as defined in section 216(l))'';
            (4) in subclause (II) of clause (ii), by striking ``2000'' 
        and all that follows and inserting ``1992,''; and
            (5) in the last sentence, by striking ``an exempt amount'' 
        and inserting ``the exempt amount''.
    (c) Repeal of Basis for Computation of Exempt Amount Affecting 
Individuals Who Have Attained Retirement Age.--Section 203(f)(8)(D) of 
the Social Security Act (42 U.S.C. 403(f)(8)(D)) is repealed.

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--
            (1) by striking ``either''; and
            (2) by striking ``or suffered deductions under section 
        203(b) or 203(c) in amounts equal to the amount of such 
        benefit''.
    (c) Provisions Relating to Earnings Taken Into Account in 
Determining Substantial Gainful Activity of Blind Individuals.--The 
second sentence of section 223(d)(4) of such Act (42 U.S.C. 423(d)(4)) 
is amended by striking ``if section 102 of the Senior Citizens' Right 
to Work Act of 1996 had not been enacted'' and inserting the following: 
``if the amendments to section 203 made by section 102 of the Senior 
Citizens' Right to Work Act of 1996 and by the Senior Citizens' Freedom 
to Work Act of 2000 had not been enacted''.

SEC. 5. EFFECTIVE DATE.

    (a) In General.--The amendments and repeals made by this Act shall 
apply with respect to taxable years ending after December 31, 1999.
    (b) Special rule Applicable to Individuals Who Attain Normal 
Retirement Age During the First Taxable Year Ending After December 31, 
1999.--Sections 202 and 203 of the Social Security Act, as in effect 
immediately prior to the amendments and repeals made by this Act, shall 
apply to any individual who attains retirement age (as defined in 
section 216(l) of such Act) during the first taxable year ending after 
December 31, 1999 (and to any person receiving benefits under title II 
of the Social Security Act on the basis of the wages and self-
employment income of such individual), but only with respect to 
earnings for so much of such taxable year as precedes the month in 
which such individual attains retirement age (as so defined).
                                     





                                                 Union Calendar No. 284

106th CONGRESS

  2d Session

                                H. R. 5

                          [Report No. 106-507]

_______________________________________________________________________

                                 A BILL

To amend title II of the Social Security Act to eliminate the earnings 
         test for individuals who have attained retirement age.

_______________________________________________________________________

                             March 1, 2000

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed