117 S3071 IS: Social Security 2100: A Sacred Trust
U.S. Senate
2021-10-26
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.This Act may be cited as Social Security 2100: A Sacred Trust
. 2.The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
Title I—Strengthening Benefits
Sec. 101. Across-the-board benefit increase.
Sec. 102. More accurate cost-of-living adjustment.
Sec. 103. Increasing the minimum benefit for long-term low earners.
Sec. 104. Increasing threshold amounts and rate for inclusion of Social Security benefits in income.
Sec. 105. Improving benefits for widows and widowers in two-income households.
Sec. 106. Increasing benefits for beneficiaries after 15 years of eligibility.
Sec. 107. Providing caregiver credits for Social Security.
Sec. 108. Eliminating the 5-month waiting period for disability benefits.
Sec. 109. Establishing a gradual offset for disability beneficiaries with earnings.
Sec. 110. Repealing the government pension offset and windfall elimination provisions.
Sec. 111. Extending the child’s benefit for post-secondary school students under age 26.
Sec. 112. Increasing access to benefits for children who live with grandparents or other relatives.
Sec. 113. Preventing an unintended drop in benefits relating to the application of the National Average Wage Index.
Sec. 114. Holding SSI, Medicaid, and CHIP beneficiaries harmless.
Title II—Strengthening the Trust Fund
Sec. 201. Determining wages and self-employment income above contribution and benefit base after 2021.
Sec. 202. Including earnings over $400,000 in Social Security benefit formula.
Sec. 203. Establishing the Social Security Trust Fund.
Title III—Strengthening Service Delivery
Sec. 301. Clarifying the requirement to mail Social Security account statements.
Sec. 302. Preventing closure of field and hearing offices and resident or rural contact stations.
Sec. 303. Ensuring access to professional representation.
<enum>I</enum><header>Strengthening Benefits</header>
<section id="H7C102CAEB0F846C8A97E6B549F8CED18"><enum>101.</enum><header>Across-the-board benefit increase</header>
<subsection id="H8DE9B3B08F264B8CB7FCF9F01083845A"><enum>(a)</enum><header>In general</header>
<paragraph id="HB40BECE62AB841D98610658589144453"><enum>(1)</enum><header>Increase in primary insurance amount computation formula</header><text>Section 215(a)(1)(A)(i) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(a)(1)(A)(i)</external-xref>) is amended by striking <quote>90 percent</quote> and inserting <quote>93 percent</quote>.</text></paragraph></subsection> <subsection id="H45414440DA2046E68EC53E5C7A0A1C9E"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Section 215(a)(7) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(a)(7)</external-xref>) is amended by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H2339EE5036C8480E92B6C9D50C82A676">
<subparagraph commented="no" id="HAC02312633EA4EB682B96A94763F318C" indent="up2"><enum>(F)</enum><text display-inline="yes-display-inline">With respect to monthly benefits payable for months in calendar years 2022 through 2026, this paragraph shall be applied by increasing by 3 percentage points each of the percentages specified in subparagraph (B)(ii) and in the table in subparagraph (D).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection display-inline="no-display-inline" id="HFBBB4B93DEF64A389174FC4412A5A0DD"><enum>(c)</enum><header>Effective date</header> <paragraph id="H9EF0CFB67FE14A2F8D9A81DCDA0C2894"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.</text></paragraph>
<paragraph id="H92DDFE89FCF44890ACF153AC2FD7AA95"><enum>(2)</enum><header>Recomputation of primary insurance amounts</header><text display-inline="yes-display-inline">Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts to the extent necessary—</text> <subparagraph id="H42BEF44A2C6B487B821CF1E9B2FC47AC"><enum>(A)</enum><text>to carry out the amendments made by this section; and</text></subparagraph>
<subparagraph id="H398E763AD8EF4B7CA847C9907F0F0026"><enum>(B)</enum><text>to account for the nonapplication of such amendments after calendar year 2026.</text></subparagraph></paragraph></subsection> <subsection id="HFC0B730B24034205B9093212B77B6644"><enum>(d)</enum><header>Rule of construction</header><text>For purposes of applying subparagraphs (A) and (B) of section 215(i)(1) of the Social Security Act in any calendar year, nothing in this section or the amendments made by this section shall be considered a general benefit increase under title II of such Act.</text></subsection></section>
<section id="HAAF19D1890C444F7ADD7A1889CDCFD68"><enum>102.</enum><header>More accurate cost-of-living adjustment</header>
<subsection commented="no" id="H6057D214DB084B87B3BED5E61D175267"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 215(i)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(i)(1)</external-xref>) is amended by adding at the end the following new subparagraph:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H26FB45B761DA495B8EA71835DB351881"> <subparagraph commented="no" id="HF3A927148A854F41BBC0AEC72703B2F6" indent="up1"><enum>(H)</enum><text display-inline="yes-display-inline">the term <quote>Consumer Price Index</quote> means the Consumer Price Index for Elderly Consumers (CPI–E, as published by the Bureau of Labor Statistics of the Department of Labor).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H06FE56729C3C4EBEB3CDC604A9C7F970"><enum>(b)</enum><header>Application to pre-1979 law</header>
<paragraph commented="no" id="HE1F6A28501EF471CB66D68AB5BCAD903"><enum>(1)</enum><header>In general</header><text>Section 215(i)(1) of the Social Security Act as in effect in December 1978, and as applied in certain cases under the provisions of such Act as in effect after December 1978, is amended by adding at the end the following new subparagraph:</text> <quoted-block style="traditional" display-inline="no-display-inline" id="HBC3C352A20D748198D2D1FA3C941E0AC"> <subparagraph commented="no" id="H60A3714289A345E6AEB56B61056851F9" indent="up1"><enum>(D)</enum><text display-inline="yes-display-inline">the term <quote>Consumer Price Index</quote> means the Consumer Price Index for Elderly Consumers (CPI–E, as published by the Bureau of Labor Statistics of the Department of Labor).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph commented="no" id="H00DC2192D1924090A16834A2E4EF7864"><enum>(2)</enum><header>Conforming change</header><text>Section 215(i)(4) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(i)(4)</external-xref>) is amended by inserting <quote>and by section 102 of <short-title>Social Security 2100: A Sacred Trust</short-title></quote> after <quote>1986</quote>.</text></paragraph></subsection> <subsection display-inline="no-display-inline" id="H20465972BB444AC0BAFCD8697D8BEE87"><enum>(c)</enum><header>No effect on adjustments under other laws</header><text display-inline="yes-display-inline">Section 215(i) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(i)</external-xref>) is amended by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H2531F001851843EA838FD00079F84F74">
<paragraph id="H2D4A090BF26B4850817D8C53B79B46C7" indent="up1"><enum>(6)</enum><text display-inline="yes-display-inline">Any provision of law (other than in this title, title VIII, or title XVI) which provides for adjustment of an amount based on a change in benefit amounts resulting from a determination made under this subsection shall be applied and administered without regard to the amendments made by subsections (a) and (b) of section 102 of <short-title>Social Security 2100: A Sacred Trust</short-title>.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HABAE535746E94267B23B3302F0A66CAF"><enum>(d)</enum><header>Publication of Consumer Price Index for Elderly Consumers</header><text display-inline="yes-display-inline">The Bureau of Labor Statistics of the Department of Labor shall prepare and publish an index for each calendar month to be known as the <quote>Consumer Price Index for Elderly Consumers</quote> that indicates changes over time in expenditures for consumption which are typical for individuals in the United States who have attained age 62.</text></subsection>
<subsection id="H37193155718C415A98C42EE042CBBFEB"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to determinations made with respect to cost-of-living computation quarters (as defined in section 215(i)(1)(B) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(i)(1)(B)</external-xref>)) ending on September 30 of calendar years 2022 through 2026.</text></subsection></section> <section display-inline="no-display-inline" section-type="subsequent-section" id="H6D4F55339AB34B32A5BAF0E2B3417384"><enum>103.</enum><header>Increasing the minimum benefit for long-term low earners</header> <subsection id="H6697C02CD8C749F68FBE9B211620CFC0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 215(a)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(a)(1)</external-xref>) is amended—</text>
<paragraph id="HBE1CCA133203425BA1D17CF5D956798C"><enum>(1)</enum><text>by redesignating subparagraph (D) as subparagraph (E); and</text></paragraph> <paragraph id="H4A52425BA53840A58D0B2FB86F4408ED"><enum>(2)</enum><text>by inserting after subparagraph (C) the following new subparagraph:</text>
<quoted-block style="traditional" display-inline="no-display-inline" id="H070C31F5C173468BAA0E3E4B43364E46">
<subparagraph id="H8D6F078DB8994D828771903B6F67AB35" indent="up2"><enum>(D)</enum>
<clause commented="no" display-inline="yes-display-inline" id="HE322159683394112BD53439A5957B020"><enum>(i)</enum><text>Effective with respect to the benefits of individuals who become eligible for old-age insurance benefits or disability insurance benefits (or die before becoming so eligible) after 2021, no primary insurance amount computed under subparagraph (A) may be less than the greater of—</text> <subclause id="H8975E402BC2F4CBB99466A7AEDDB9CFE" indent="up1"><enum>(I)</enum><text>the minimum monthly amount computed under subparagraph (C); or</text></subclause>
<subclause id="H2C3999FD04104771A756E7F68B3D9A44" indent="up1"><enum>(II)</enum><text>in the case of an individual who has more than 10 years of work (as defined in clause (iv)(I)), the alternative minimum amount determined under clause (ii).</text></subclause></clause> <clause id="H10C6B85AF2874F0693223F0435999B11" indent="up1"><enum>(ii)</enum> <subclause commented="no" display-inline="yes-display-inline" id="H8E91BD046AE9411B9CBF865026B3EE2E"><enum>(I)</enum><text display-inline="yes-display-inline">The alternative minimum amount determined under this clause is the applicable percentage of <fraction>1/12</fraction> of the annual dollar amount determined under clause (iii) for the year in which the amount is determined.</text></subclause>
<subclause id="H8098729820064DEDBF046F26AEBC9EBB" indent="up1"><enum>(II)</enum><text>For purposes of subclause (I), the applicable percentage is the percentage specified in connection with the number of years of work, as set forth in the following table:</text> <table blank-lines-before="2" align-to-level="section" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" table-template-name="Flush/hang, 1 text, 1 num, bold hds" table-type="Leaderwork"> <tgroup cols="2" rowsep="0"><colspec coldef="txt" colname="column1" colwidth="204.19pt" min-data-value="70"/><colspec coldef="fig" colname="column2" colwidth="358.88pt" min-data-value="12"/><thead> <row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If the number of years</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The applicable</bold></entry></row> <row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold> of work is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>percentage is:</bold></entry></row></thead> <tbody> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">11</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">6.25 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">12</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">12.50 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">13</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">18.75 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">14</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">25.00 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">15</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">31.25 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">16</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">37.50 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">17</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">43.75 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">18</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">50.00 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">19</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">56.25 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">20</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">62.50 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">21</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">68.75 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">22</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">75.00 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">23</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">81.25 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">24</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">87.50 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">25</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">93.75 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">26</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">100.00 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">27</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">106.25 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">28</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">112.50 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">29</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">118.75 percent</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">30 or more</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">125.00 percent.</entry></row></tbody></tgroup></table></subclause></clause> <clause id="HE634C41029244F7C834F3F3DDA46320D" indent="up1"><enum>(iii)</enum><text display-inline="yes-display-inline">The annual dollar amount determined under this clause is—</text>
<subclause id="H89FA663085E34DC897BADDC4EDC02739"><enum>(I)</enum><text>for calendar year 2022, the poverty guideline for 2021; and</text></subclause> <subclause id="H9D52BFD0A70944A9AD76AEDD241E12A3"><enum>(II)</enum><text display-inline="yes-display-inline">for any calendar year after 2022, the annual dollar amount established for the calendar year preceding such calendar year, or, if larger, the annual dollar amount for 2022 multiplied by the ratio of—</text>
<item id="HC574F1194AA14170896340EE398E6394"><enum>(aa)</enum><text>the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year for which the determination is made, to</text></item> <item id="HF2193FE4F90647FCBD6409AAAA9CED8D"><enum>(bb)</enum><text>the national average wage index (as so defined) for 2020.</text></item></subclause></clause>
<clause id="H9F2F7C83D42D46D5AAB70943F7B7ABB5" indent="up1"><enum>(iv)</enum><text display-inline="yes-display-inline">For purposes of this subparagraph—</text> <subclause id="H1F192BE89A1148A9B9FF02CEFEA1D2A9"><enum>(I)</enum><text>the term <quote>year of work</quote> means, with respect to an individual, a year to which 4 quarters of coverage have been credited based on such individual’s wages and self-employment income; and</text></subclause>
<subclause id="HD1BDF7204CF64150BE646FE47CBEAAD9"><enum>(II)</enum><text>the term <quote>poverty guideline for 2021</quote> means the annual poverty guideline for 2021 (as updated annually in the Federal Register by the Department of Health and Human Services under the authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981) as applicable to a single individual.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> <subsection id="H83BD759927D04F269BAC909A6966838C"><enum>(b)</enum><header>Conforming amendment</header><text>Section 209(k)(1) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/409">42 U.S.C. 409(k)(1)</external-xref>) is amended by inserting <quote>215(a)(1)(E), </quote> after <quote>215(a)(1)(D),</quote>.</text></subsection>
<subsection display-inline="no-display-inline" id="HDB4E0C2FE42344E6BB7E6E98FAA50353"><enum>(c)</enum><header>Effective date</header>
<paragraph id="H773C183F339B4C89A716B32ED3FFD486"><enum>(1)</enum><header>In general</header><text>The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.</text></paragraph> <paragraph id="H7231E858D75E430585F01FFB21ACED10"><enum>(2)</enum><header>Recomputation of primary insurance amounts</header><text display-inline="yes-display-inline">Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts to the extent necessary—</text>
<subparagraph id="H48AC71CF889146F6A1AECA0C9B9EF7E8"><enum>(A)</enum><text>to carry out the amendments made by this section; and</text></subparagraph> <subparagraph id="HC9672C41D63349E58FD4A4A62157B30D"><enum>(B)</enum><text>to account for the nonapplication of such amendments after calendar year 2026.</text></subparagraph></paragraph></subsection></section>
<section display-inline="no-display-inline" section-type="subsequent-section" id="H25D8CCD5B9274767A65ED1676518D017"><enum>104.</enum><header>Increasing threshold amounts and rate for inclusion of Social Security benefits in income</header>
<subsection id="H6275050D805D43C6A63398BBF098B90B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/86">section 86</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H60228DC81FA04F8A8C33A579354707E0"> <subsection id="H61BE2633A1A34D61B774CBCF58621074"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes Social Security benefits in an amount equal to the lesser of—</text>
<paragraph id="H0A142B3549114F78AF6FF808A4AD1015"><enum>(1)</enum><text>85 percent of the Social Security benefits received during the taxable year, or</text></paragraph> <paragraph id="H3630E50209454B4C9D4FD88F9209778C"><enum>(2)</enum><text>one-half of the excess described in subsection (b)(1).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H81A1339D7AFF44A78AAE643420F40109"><enum>(b)</enum><header>Base amount</header><text>Subsection (c) of section 86 of such Code is amended to read as follows:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="HD4B60303886449DBAA41B340877A5471"> <subsection id="H1635269D64E84D9E884764EFE2C5AD9E"><enum>(c)</enum><header>Base amount</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>base amount</quote> means—</text>
<paragraph id="H1E3BE455410549DD8D10F4DD68809F4E"><enum>(1)</enum><text display-inline="yes-display-inline">except as otherwise provided in this paragraph, $35,000,</text></paragraph> <paragraph id="HB5985132EBE44485862BD5FC77C9DF4E"><enum>(2)</enum><text>$50,000 in the case of a joint return, and</text></paragraph>
<paragraph id="H105DEA654C6D4D5C998C975375540F0B"><enum>(3)</enum><text>zero in the case of a taxpayer who—</text> <subparagraph id="HFB09F00F15844C18B2E99112FA82A8B6"><enum>(A)</enum><text>is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and</text></subparagraph>
<subparagraph id="H6EA09246BCB0430A98470848606D30BD"><enum>(B)</enum><text>does not live apart from his spouse at all times during the taxable year.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HAEB275296961459D9DEA8448588AA0FA"><enum>(c)</enum><header>Transfers to trust funds</header> <paragraph id="HF48E392BEE1146C1AC35585DBD07E07E"><enum>(1)</enum><header>Hospital Insurance Trust Fund held harmless</header><text display-inline="yes-display-inline">Of the total revenue from taxation of social security benefits, there are appropriated to the Federal Hospital Insurance Trust Fund such amounts as would be transferred to such fund under section 121(e) of the Social Security Amendments of 1983 (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401</external-xref> note) and section 86 of such Code as such sections were in effect on the day before the date of the enactment of this Act, at such times and in such manner as would be provided therein.</text></paragraph>
<paragraph id="HB06803F3006147E6952DA33C2D6F27CB"><enum>(2)</enum><header>Transfers to payor funds</header><text display-inline="yes-display-inline">Of the balance of the total revenue from taxation of social security benefits remaining after appropriations under paragraph (1) have been made, there are appropriated to each payor fund amounts equivalent to the portion of such balance equal to a fraction—</text> <subparagraph id="HB84CB7FC945740C89A43A81729A10BB3"><enum>(A)</enum><text display-inline="yes-display-inline">the numerator of which is the amount equivalent to the net revenues received in the Treasury attributable to the application of sections 86 and 871(a)(3) of such Code to payments from such payor fund made in taxable years beginning after December 31, 2021, and before January 1, 2027; and</text></subparagraph>
<subparagraph id="H355F3E856BD04F739259BBDE603D4C06"><enum>(B)</enum><text display-inline="yes-display-inline">the denominator of which is the total revenue from taxation of social security benefits.</text></subparagraph></paragraph> <paragraph id="HE13A59C037064A3C864058515192026B"><enum>(3)</enum><header>Transfers</header><text display-inline="yes-display-inline">The amounts appropriated by paragraph (2) to any payor fund shall be transferred from time to time (but not less frequently than quarterly) from the general fund of the Treasury on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such paragraph. Any such quarterly payment shall be made on the first day of such quarter and shall take into account social security benefits estimated to be received during such quarter. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.</text></paragraph>
<paragraph id="H336DA6F97EEC430CBFC644B69D2A6625"><enum>(4)</enum><header>Definitions</header><text>For purposes of this subsection—</text> <subparagraph id="H3FD96AE12DED46E0AE2B2298B68FD1BC"><enum>(A)</enum><header>Total revenue from taxation of social security benefits</header><text display-inline="yes-display-inline">The term <quote>total revenue from taxation of social security benefits</quote> means the amount equivalent to the net revenues received in the Treasury attributable to the application of sections 86 and 871(a)(3) of the Internal Revenue Code of 1986 to payments from any payor fund made in taxable years beginning after December 31, 2021, and before January 1, 2027.</text></subparagraph>
<subparagraph id="H423BD3F0B427464E82A450691C666665"><enum>(B)</enum><header>Payor fund</header><text>The term <quote>payor fund</quote> means any trust fund or account from which payments of social security benefits are made.</text></subparagraph> <subparagraph id="HEFF6EE38558D4E4593828DD9E6436091"><enum>(C)</enum><header>Social security benefits</header><text>The term <quote>social security benefits</quote> has the meaning given such term by <external-xref legal-doc="usc" parsable-cite="usc/26/86">section 86(d)(1)</external-xref> of the Internal Revenue Code of 1986.</text></subparagraph></paragraph>
<paragraph id="HC113A45DA82A4E579ADFF9AEE8CFB04C"><enum>(5)</enum><header>Conforming amendment</header><text>Section 121(e) of the Social Security Amendments of 1983 (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401</external-xref> note) is repealed.</text></paragraph></subsection> <subsection id="HA3D5D9ED039146B9ADE1DA06C945D3D9"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2021, and before January 1, 2027.</text></subsection></section>
<section id="H9106962703A548769FA3ED4114F3BE3C"><enum>105.</enum><header>Improving benefits for widows and widowers in two-income households</header>
<subsection id="HB342D9DB0A9A4D9787BE17AC11028E0B"><enum>(a)</enum><header>In general</header>
<paragraph id="HFC282D6A6A044BD39210DE6BAB085426"><enum>(1)</enum><header>Widows</header><text>Section 202(e) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(e)</external-xref>) is amended—</text> <subparagraph id="H577A47509DF24A3CBAAB71A46DBCB712"><enum>(A)</enum><text>in paragraph (1)—</text>
<clause id="H8E91C9802F5349CC969807D481758513"><enum>(i)</enum><text>in subparagraph (B), by inserting <quote>and</quote> at the end;</text></clause> <clause id="H9AADACCB607F4779B31E45173C8A52D7"><enum>(ii)</enum><text>in subparagraph (C)(iii), by striking <quote>and</quote> at the end;</text></clause>
<clause id="H1BA61A0E62AE4D29A736FFD604CBCF9F"><enum>(iii)</enum><text>by striking subparagraph (D);</text></clause> <clause id="H1E92434D4D244F44BBA97904AE59E087"><enum>(iv)</enum><text>by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and</text></clause>
<clause id="H23DCE6FFC31E4182A0AD057BC8D6B461"><enum>(v)</enum><text>in the flush matter following subparagraph (E)(ii), as so redesignated, by striking <quote>becomes entitled to an old-age insurance benefit</quote> and all that follows through <quote>such deceased individual,</quote>;</text></clause></subparagraph> <subparagraph id="H036146D8601E40229056545D5C52C438"><enum>(B)</enum><text>by striking subparagraph (A) in paragraph (2) and inserting the following:</text>
<quoted-block style="OLC" id="H3E01EBC7E1CA4B86A290FF8DDD483FC8">
<paragraph id="H005BA120E959459CB3640BF21A56E2A4"><enum>(2)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H11AAEAA2191246E3978418809DC7E060"><enum>(A)</enum><text>Except as provided in subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph, such widow’s insurance benefit for each month shall be equal to the greater of—</text> <clause id="H516777C2F71B4893BF06C2703DABDD08" indent="up1"><enum>(i)</enum><text>the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual, or</text></clause>
<clause id="HF79855EE12DA41F08FBAD0C07D551425" indent="up1"><enum>(ii)</enum><text>subject to paragraph (9), in the case of a fully insured widow or surviving divorced wife, 75 percent of the sum of any old-age or disability insurance benefit for which the widow or the surviving divorced wife is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual.</text></clause></subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph> <subparagraph id="H428610E9D3944D9BBEF271FCCA29E210"><enum>(C)</enum><text>in paragraph (5)—</text>
<clause id="H82407F1B38CE4311BE56098ED53DDC1A"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>paragraph (1)(F)</quote> and inserting <quote>paragraph (1)(E)</quote>; and</text></clause> <clause id="H5C5728D0828C4CB5815F3C08238F3F97"><enum>(ii)</enum><text>in subparagraph (B), by striking <quote>paragraph (1)(F)(i)</quote> and inserting <quote>paragraph (1)(E)(i)</quote>; and</text></clause></subparagraph>
<subparagraph id="HD264BEA756ED44B292A612D32F2FB540"><enum>(D)</enum><text>by adding at the end the following:</text> <quoted-block style="OLC" id="H0402AEE860D54DB699C54A64795BCA4D"> <paragraph id="HF4EAE7FE7FD74209ACF203FAFAA7B16A"><enum>(9)</enum><text>For purposes of paragraph (2)(A)(ii), the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual—</text>
<subparagraph id="HFCC6D4E9B1A0418F870C27289F7CCAD6"><enum>(A)</enum><text>who became entitled to old-age insurance benefits upon attaining early retirement age during the month in which the deceased individual referred to in paragraph (1) became entitled to old-age or disability insurance benefits, or died (before becoming entitled to such benefits), and</text></subparagraph> <subparagraph id="HDDB9E59BEE1243A3B3796D11479C0CF3"><enum>(B)</enum><text>to whom wages and self-employment income were credited in each of such hypothetical individual’s elapsed years (within the meaning of section 215(b)(2)(B)(iii)) in an amount equal to the national average wage index (as described in section 209(k)(1)) for each such year.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="H4434F3E5D4C8461B8D721E63D48FC0F0"><enum>(2)</enum><header>Widowers</header><text>Section 202(f) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(f)</external-xref>) is amended—</text> <subparagraph id="H27FACAD57BCE477FB54DCCF4041F3D89"><enum>(A)</enum><text>in paragraph (1)—</text>
<clause id="H3068F48486CB4752811ECE8225FA3F37"><enum>(i)</enum><text>in subparagraph (B), by inserting <quote>and</quote> at the end;</text></clause> <clause id="HDA75A39158824074B74EB88CC08453BC"><enum>(ii)</enum><text>in subparagraph (C)(iii), by striking <quote>and</quote> at the end;</text></clause>
<clause id="H906C6BB056154CFC878A47FD0B030FE2"><enum>(iii)</enum><text>by striking subparagraph (D);</text></clause> <clause id="HF427BAEBFDE146BBB9A5507FDF6D313D"><enum>(iv)</enum><text>by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and</text></clause>
<clause id="HB46C5CA7DA1B464D81E21C5289E90E2B"><enum>(v)</enum><text>in the flush matter following subparagraph (E)(ii), as so redesignated, by striking <quote>or becomes entitled to an old-age insurance benefit</quote> and all that follows through <quote>such deceased individual,</quote>;</text></clause></subparagraph> <subparagraph id="HA7E86D2FD94D4CF2B77E10B2D344B0A5"><enum>(B)</enum><text>by striking subparagraph (A) in paragraph (2) and inserting the following:</text>
<quoted-block style="OLC" id="H06AA576424EF414B8911828CB4F89D37">
<paragraph id="HBF81F798966D44339C03D84BB81E3692"><enum>(2)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H4428323FD9844B309830B660FA022882"><enum>(A)</enum><text>Except as provided in subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph, such widower’s insurance benefit for each month shall be equal to the greater of—</text> <clause id="HF0A1F5D6F694440CA4285963FEADB3A3" indent="up1"><enum>(i)</enum><text>the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual, or</text></clause>
<clause id="H9C5A0A70814E4D30875AE0B288FBC77A" indent="up1"><enum>(ii)</enum><text>subject to paragraph (9), in the case of a fully insured widower or surviving divorced husband, 75 percent of the sum of any old-age or disability insurance benefit for which the widower or the surviving divorced husband is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual.</text></clause></subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph> <subparagraph id="HEA15C876F80A47B28369C6DF9C862B0F"><enum>(C)</enum><text>in paragraph (5)—</text>
<clause id="H43D068C2A1444052926264C76F713930"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>paragraph (1)(F)</quote> and inserting <quote>paragraph (1)(E)</quote>; and</text></clause> <clause id="H5AD843DEB9DE45F397EFBEA1007EC657"><enum>(ii)</enum><text>in subparagraph (B), by striking <quote>paragraph (1)(F)(i)</quote> and inserting <quote>paragraph (1)(E)(i)</quote>; and</text></clause></subparagraph>
<subparagraph id="H2FE5F863567246D58106C6824E8BA1AD"><enum>(D)</enum><text>by adding at the end the following:</text> <quoted-block style="OLC" id="HD3579701975349E784AD8858E20EB789"> <paragraph id="HC40F090A99E34834921871B9AA786B76"><enum>(9)</enum><text>For purposes of paragraph (2)(A)(ii), the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual—</text>
<subparagraph id="HE69108A8C4D74C5F9C4586CD5466F6B3"><enum>(A)</enum><text>who became entitled to old-age insurance benefits upon attaining early retirement age during the month in which the deceased individual referred to in paragraph (1) became entitled to old-age or disability insurance benefits, or died (before becoming entitled to such benefits), and</text></subparagraph> <subparagraph id="HB26AB5ECB9A64E939CD7C035DFBB6DC9"><enum>(B)</enum><text>to whom wages and self-employment income were credited in each of such hypothetical individual’s elapsed years (within the meaning of section 215(b)(2)(B)(iii)) in an amount equal to the national average wage index (as described in section 209(k)(1)) for each such year.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection id="HEF91DFD0AAB04CD29E17477B3AA9B86C"><enum>(b)</enum><header>Conforming amendment</header><text>Section 209(k)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/409">42 U.S.C. 409(k)(1)</external-xref>), as amended by section 103(c), is further amended by inserting <quote>202(e)(9), 202(f)(9),</quote> after <quote>sections</quote>. </text></subsection> <subsection id="HFDC970EE012F49159A3783AAE523BA95"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply with respect to widow’s or widower’s insurance benefits payable for months in calendar years 2022 through 2026.</text></subsection></section>
<section id="H767EC5BFB26A4F1E832AFEC44EFFB0E6"><enum>106.</enum><header>Increasing benefits for beneficiaries after 15 years of eligibility</header>
<subsection id="H2D705F07DFBC4294988835C3A9C28585"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 202 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402</external-xref>) is amended by adding at the end the following new subsection:</text> <quoted-block style="traditional" display-inline="no-display-inline" id="H25E14199C45F41279543568FDB0785C0"> <subsection id="HBF59CB29B7F841EAB29F3ADC8EAED28D"><enum>(aa)</enum><header>Increase in benefit amounts on account of long-Term eligibility</header> <paragraph commented="no" display-inline="yes-display-inline" id="H1B9FF5101D924E30B21F29AE409B27AB"><enum>(1)</enum><text display-inline="yes-display-inline">In the case of an individual who is a qualified beneficiary for a calendar year after 2021, the amount of any monthly insurance benefit of such qualified beneficiary under this section or section 223 for any month in such calendar year shall be increased in accordance with paragraph (3).</text></paragraph>
<paragraph id="H4A3426926FF1424BAFFD28E95C330D7D" indent="up1"><enum>(2)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H16848D295EE545AF9F851D2192815792"><enum>(A)</enum><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>qualified beneficiary</quote> for a calendar year means an individual in any case in which such calendar year begins at least 16 years after the applicable date of eligibility for such individual.</text></subparagraph> <subparagraph id="HB60EDDF560B5487FBDB8227C249CB2FD" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">For purposes of this subsection, the applicable date of eligibility for an individual is the date on which the individual on whose wages and self-employment income the monthly insurance benefit is based initially became eligible (or died before becoming eligible) for old-age insurance benefits under subsection (a) or disability insurance benefits under section 223.</text></subparagraph></paragraph>
<paragraph id="H652212725E8742FF80839F4C1F92B1B9" indent="up1"><enum>(3)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H0ECB4350521A46C2B21230426DE025DD"><enum>(A)</enum><text display-inline="yes-display-inline">The increase required under paragraph (1) with respect to the monthly insurance benefit of an individual who is a qualified beneficiary for a calendar year shall be equal to the applicable percentage (specified for such benefit in subparagraph (B)) of the full increase amount for such calendar year (determined under subparagraph (C)).</text></subparagraph> <subparagraph id="H917C6EAAD87245258E84785FEAB61AD7" indent="up1"><enum>(B)</enum><text>The applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified, in connection with the number of years ending after the applicable date of eligibility for such individual and before such calendar year, in the following table:</text>
<table blank-lines-before="1" align-to-level="section" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" subformat="S6211" table-template-name="Flush/hang, 1 text, 1 num, bold hds" table-type="Leaderwork">
<tgroup cols="2" rowsep="0" thead-tbody-ldg-size="10.10.12"><colspec coldef="txt" colname="column1" colwidth="335pts" min-data-value="225"/><colspec coldef="fig" colname="column2" colwidth="168pts" min-data-value="10"/><thead>
<row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The applicable</bold></entry></row>
<row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If the number of years is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>percentage is:</bold></entry></row></thead>
<tbody>
<row><entry colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">16</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">20 percent</entry></row>
<row><entry colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">17</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">40 percent</entry></row>
<row><entry colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">18</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">60 percent</entry></row>
<row><entry colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">19</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">80 percent</entry></row>
<row><entry colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">20 or larger</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">100 percent.</entry></row></tbody></tgroup></table></subparagraph>
<subparagraph id="HBAE0C002D3A7437D84ACF19807B02D79" indent="up1"><enum>(C)</enum>
<clause commented="no" display-inline="yes-display-inline" id="HC35EBCD1340547B7A510CD549E40E670"><enum>(i)</enum><text>Except as provided in clause (ii), the full increase amount determined under this subparagraph for a calendar year in connection with the monthly insurance benefit of a qualified beneficiary is a dollar amount equal to 5 percent of the amount of the benefit if—</text> <subclause id="HB80D5FCF07CE43F48912FF9744AEC9CD" indent="up1"><enum>(I)</enum><text>such benefit were based on the primary insurance amount determined for January of such calendar year of a putative individual;</text></subclause>
<subclause id="HB903D7DBE436481F81EB84B95632FE9B" indent="up1"><enum>(II)</enum><text>on January 1 of the calendar year in which occurred the applicable eligibility date with respect to such individual, such putative individual were fully insured, attained retirement age (as defined in section 216(l)(2)) and were otherwise eligible for, and applied for, old-age insurance benefits; and</text></subclause> <subclause id="H1FE4DD99021947BCAA9E38A66D94FB90" indent="up1"><enum>(III)</enum><text display-inline="yes-display-inline">such putative individual’s average indexed monthly earnings taken into account in determining such primary insurance amount were equal to <fraction>1/12</fraction> of the national average wage index (as defined in section 209(k)(1)) for the second year prior to such calendar year.</text></subclause></clause>
<clause commented="no" id="H79C449E7543A43A79D76E104EF44B77E" indent="up1"><enum>(ii)</enum>
<subclause commented="no" display-inline="yes-display-inline" id="H71C018F5FFF54BFE9FB8980DF122A3F6"><enum>(I)</enum><text>In the case of a monthly insurance benefit under subsection (b) or (c), the full increase amount determined under this subparagraph shall be one-half the amount determined under clause (i); or</text></subclause> <subclause commented="no" id="H5BDAA178293044BD9DDD22B709C9797B" indent="up1"><enum>(II)</enum><text display-inline="yes-display-inline">in the case of a monthly insurance benefit under subsection (d), (g), or (h), the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause (i) equal to the ratio which the amount of such benefit bears to the primary insurance amount (before the application of section 203(a)) of the individual on whose wages and self-employment income the monthly insurance benefit is based.</text></subclause></clause></subparagraph></paragraph>
<paragraph commented="no" id="H88BABFBD316A428FA366F422A977AF58" indent="up1"><enum>(4)</enum><text>In the case of a qualified beneficiary who is entitled to two or more monthly insurance benefits under this title for the same month—</text> <subparagraph commented="no" id="H123D12F64C084AFA8343A780198D8F38"><enum>(A)</enum><text display-inline="yes-display-inline">the earliest applicable date of eligibility for such beneficiary with respect to such benefits shall be treated as the applicable date of eligibility for such beneficiary for the purposes of this subsection; and</text></subparagraph>
<subparagraph commented="no" id="HB32C8FCD921B4101A92ED3F231D048D7"><enum>(B)</enum><text>such beneficiary shall be entitled to an increase with respect only to one such benefit.</text></subparagraph></paragraph> <paragraph commented="no" id="H792F7018E8A14F1081A2F6F3FC0ABC8D" indent="up1"><enum>(5)</enum><text display-inline="yes-display-inline">This subsection shall be applied to monthly insurance benefits after any increase under subsection (w) and any applicable reductions and deductions under this title.</text></paragraph>
<paragraph commented="no" id="HFA97B291DF134B0EB5220CAEA284E462" indent="up1"><enum>(6)</enum><text>In any case in which an individual is entitled to benefits under both this section and section 223, the increase under this subsection shall be paid from the Federal Old-Age and Survivors Insurance Trust Fund.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H76A64BA296A444009BE14073F9C392E9"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="H6336E5C9CD7A477D8804E373AD07BF86"><enum>(1)</enum><text>Section 202 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402</external-xref>) is amended—</text>
<subparagraph id="H1349DA6C11C04238A8A3CEC51DA83BB3"><enum>(A)</enum><text>in the last sentence of subsection (a), by striking <quote>subsection (q) and subsection (w)</quote> and inserting <quote>subsections (q), (w), and (aa)</quote>;</text></subparagraph> <subparagraph id="HBEABFAA33A5545AFBA2C1F2A77965498"><enum>(B)</enum><text>in subsection (b)(2), by striking <quote>subsections (k)(5) and (q)</quote> and inserting <quote>subsections (k)(5), (q), and (aa)</quote>;</text></subparagraph>
<subparagraph id="H485D221593B44DFEB44A2E2A8D6B54D5"><enum>(C)</enum><text>in subsection (c)(2), by striking <quote>subsections (k)(5) and (q)</quote> and inserting <quote>subsections (k)(5), (q), and (aa)</quote>;</text></subparagraph> <subparagraph id="H8B538536136B441FA4ECEFA2A0718DF6"><enum>(D)</enum><text>in subsection (d)(2), by adding at the end the following: <quote>This paragraph shall apply subject to subsection (aa).</quote>;</text></subparagraph>
<subparagraph id="HA814BFEA20B84936930C4DD210CE470F"><enum>(E)</enum><text display-inline="yes-display-inline">in subsection (e)(2)(A), by striking <quote>subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph</quote> and inserting <quote>subsection (k)(5), subsection (q), subsection (aa), and subparagraph (D) of this paragraph</quote>;</text></subparagraph> <subparagraph id="H34A4925A038643709F3C146E96427B33"><enum>(F)</enum><text display-inline="yes-display-inline">in subsection (f)(2)(A), by striking <quote>subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph</quote> and inserting <quote>subsection (k)(5), subsection (q), subsection (aa), and subparagraph (D) of this paragraph</quote>;</text></subparagraph>
<subparagraph id="HDAA9BFE64C244A1E8F1992F2CECFF352"><enum>(G)</enum><text>in subsection (g)(2), by striking <quote>Such</quote> and inserting <quote>Except as provided in subsections (k)(5) and (aa), such</quote>;</text></subparagraph> <subparagraph id="H30E44D1F27744CE78CDD1B58C04F4E35"><enum>(H)</enum><text>in subsection (h)(2)(A), by inserting <quote>and subsection (aa)</quote> after <quote>subparagraphs (B) and (C)</quote>; and</text></subparagraph>
<subparagraph id="H8B78886645E04EDDBFC4DE5CFFEB0865"><enum>(I)</enum><text>in section 223(a)(2), by striking <quote>section 202(q)</quote> and inserting <quote>sections 202(q) and 202(aa)</quote>.</text></subparagraph></paragraph> <paragraph id="H5368F6A4EA404CED91B7DB56A5334F60"><enum>(2)</enum><text>Section 209(k)(1) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/402/409">402 U.S.C. 409(k)(1)</external-xref>) is amended by inserting <quote>202(aa)(3)(C)(i)(II),</quote> before <quote>203(f)(8)(B)(ii)</quote>.</text></paragraph></subsection>
<subsection id="H3F8DE0F209124A4897BD08B72F5FAC72"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.</text></subsection></section> <section id="H6F810217F11F4F6EBDEDE5CE141E9214"><enum>107.</enum><header>Providing caregiver credits for Social Security</header> <subsection id="HAF2C5BEB2FE1420F9C90480D53AC12B0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Title II of the <act-name parsable-cite="SSA">Social Security Act</act-name> is amended by adding after section 234 (<external-xref legal-doc="usc" parsable-cite="usc/42/434">42 U.S.C. 434</external-xref>) the following new section:</text>
<quoted-block style="traditional" id="H34BCE2E1CDE84796B0DEC813E27C065A">
<section id="H9B8D493DE7F24968ACD0F64D03261E2A"><enum>235.</enum><header>Deemed wages for caregivers of dependent relatives</header>
<subsection commented="no" display-inline="yes-display-inline" id="H725962657AB7405D8A692F76AB0CA2E6"><enum>(a)</enum><header>Definitions</header><text>For purposes of this section—</text> <paragraph id="H2FF8E96C23EF4C4492EABE186D961F06"><enum>(1)</enum> <subparagraph commented="no" display-inline="yes-display-inline" id="H24E89DA0259649A79B64DE7562D9D73E"><enum>(A)</enum><text>Subject to subparagraph (B), the term <term>qualifying month</term> means, in connection with an individual, any month during which such individual was engaged for not less than 80 hours in providing care to a dependent relative without monetary compensation.</text></subparagraph>
<subparagraph id="H3F310CE0E1DC4C6595AE473AC2CF3FD5" indent="up1"><enum>(B)</enum><text>The term <term>qualifying month</term> does not include any month ending after the date on which such individual attains retirement age (as defined in section 216(l)).</text></subparagraph></paragraph> <paragraph id="H242BFC05516C4F7E850C578856A2D7D4"><enum>(2)</enum><text>The term <term>dependent relative</term> means, in connection with an individual—</text>
<subparagraph id="HAE5E35A9E01648E0A338A490EE889AC7"><enum>(A)</enum><text>a child, grandchild, niece, or nephew (of such individual or such individual’s spouse or domestic partner), or a child to which the individual or the individual’s spouse or domestic partner is standing in loco parentis, who is under the age of 12; or</text></subparagraph> <subparagraph id="H9B4AA9C112A945F1A099DDF50DB92A42"><enum>(B)</enum><text>a child, grandchild, niece, or nephew (of such individual or such individual’s spouse or domestic partner), a child to which the individual or the individual’s spouse or domestic partner is standing in loco parentis, a parent, grandparent, sibling, aunt, or uncle (of such individual or his or her spouse or domestic partner), or such individual’s spouse or domestic partner, if such child, grandchild, niece, nephew, parent, grandparent, sibling, aunt, uncle, spouse, or domestic partner is a chronically dependent individual.</text></subparagraph></paragraph>
<paragraph id="H614E9F2D383D4A0491A046AFEBB240A8"><enum>(3)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H089195516EF94C6991656D995C545149"><enum>(A)</enum><text>The term <term>chronically dependent individual</term> means an individual who—</text> <clause id="H35FD68C49025498D94FBEA361D3FEC98" indent="up1"><enum>(i)</enum><text>is dependent on a daily basis on verbal reminding, physical cueing, supervision, or other assistance provided to the individual by another person in the performance of at least two of the activities of daily living (described in subparagraph (B)) or instrumental activities of daily living (described in subparagraph (C)); and</text></clause>
<clause id="HD256B9B448804642B28421612BD75C29" indent="up1"><enum>(ii)</enum><text>without the assistance described in clause (i), could not perform such activities of daily living or instrumental activities of daily living.</text></clause></subparagraph> <subparagraph id="H66444C3295CB40BDBA416C75E2353507" indent="up1"><enum>(B)</enum><text>The <quote>activities of daily living</quote> referred to in subparagraph (A) means basic personal everyday activities, including—</text>
<clause id="HC2DF5482666E48C78EC179F56EFA2AA2"><enum>(i)</enum><text>eating;</text></clause> <clause id="H75822C5BE14F4EA4814481B9D2337FA8"><enum>(ii)</enum><text>bathing;</text></clause>
<clause id="H8FB2AC86F92142AFBB9ADF6F50EB4D59"><enum>(iii)</enum><text>dressing;</text></clause> <clause id="HC5B7EF08813345B2863864824AD644D2"><enum>(iv)</enum><text>toileting; and</text></clause>
<clause id="H3D388FE984194F04A17833A6EEA212FE"><enum>(v)</enum><text>transferring in and out of a bed or in and out of a chair.</text></clause></subparagraph> <subparagraph id="H2332F87EE5DC464AB486BA563F6FB5DE" indent="up1"><enum>(C)</enum><text>The <quote>instrumental activities of daily living</quote> referred to in subparagraph (A) means activities related to living independently in the community, including—</text>
<clause id="H7016AA2261B84877B76FC020387BF8AC"><enum>(i)</enum><text>meal planning and preparation;</text></clause> <clause id="H92D0FE8D7B504F4DBEB683FF12DFA760"><enum>(ii)</enum><text>managing finances;</text></clause>
<clause id="H4A616E1D8BB141F69B0A4AF40C6B6B3D"><enum>(iii)</enum><text>shopping for food, clothing, or other essential items;</text></clause> <clause id="H2B861C0B206544BC941C761B7965AF1B"><enum>(iv)</enum><text>performing essential household chores;</text></clause>
<clause id="H4AEF99A549B24E15AE73D2F0EBA5BF2A"><enum>(v)</enum><text>communicating by phone or other form of media; and</text></clause> <clause id="HAD8101D338B649BCBF5507D71D4A4D1A"><enum>(vi)</enum><text>traveling around and participating in the community.</text></clause></subparagraph></paragraph></subsection>
<subsection id="H6C51D41189CC4502BF7EB922F0BFE498"><enum>(b)</enum><header>Deemed Wages of Caregiver</header>
<paragraph commented="no" display-inline="yes-display-inline" id="H8E7696D13C304DB09B5483416FD0EA95"><enum>(1)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H5F6B4B16404D448A82469C1E8D03F990"><enum>(A)</enum><text>For purposes of determining entitlement to and the amount of any monthly benefit for any month after December 2021, or entitlement to and the amount of any lump-sum death payment in the case of a death after such month, payable under this title on the basis of the wages and self-employment income of any individual, and for purposes of section 216(i)(3), such individual shall be deemed to have been paid during each qualifying month (in addition to wages or self-employment income actually paid to or derived by such individual during such month) at an amount per month equal to—</text> <clause id="HC8C7141B0421483BB5279666C807B4E6" indent="up2"><enum>(i)</enum><text display-inline="yes-display-inline">in the case of a qualifying month during which no wages or self-employment income were actually paid to or derived by such individual, 50 percent of <fraction>1/12</fraction> of the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year in which such month occurs; and</text></clause>
<clause id="H8DE782980D204A39AE815D81A3AACC92" indent="up2"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of any other qualifying month, the excess of the amount determined under clause (i) over <fraction>1/2</fraction> of the wages or self-employment income actually paid to or derived by such individual during such month.</text></clause></subparagraph> <subparagraph id="HF824B66307464ED4AB99786951749E63" indent="up2"><enum>(B)</enum><text>In any case in which there are more than 60 qualifying months for an individual, only the last 60 of such months shall be taken into account for purposes of this section.</text></subparagraph></paragraph>
<paragraph id="H205063A733064E738450D10632CFE507" indent="up1"><enum>(2)</enum><text>Paragraph (1) shall not be applicable in the case of any monthly benefit or lump-sum death payment if a larger such benefit or payment, as the case may be, would be payable without its application.</text></paragraph> <paragraph id="H9C704278E477486BA6E71DDD1A7F566D" indent="up1"><enum>(3)</enum><text display-inline="yes-display-inline">Any assistance or support services provided to caregivers under section 1720G of title 38, United States Code, shall not be considered wages or self-employment income for the purposes of determining entitlement to and the amount of any monthly benefit payable under this subsection.</text></paragraph></subsection>
<subsection id="HCF7D86EB5FE94D39A8387F8BB4E30FC1"><enum>(c)</enum><header>Rules and regulations</header>
<paragraph commented="no" display-inline="yes-display-inline" id="H4259FE1B15874827B608FC58753213A1"><enum>(1)</enum><text>Not later than 1 year after the date of the enactment of this section, the Commissioner of Social Security shall promulgate such regulations as are necessary to carry out this section and to prevent fraud and abuse with respect to the benefits under this section, including regulations establishing procedures for the application and certification requirements described in paragraph (2).</text></paragraph> <paragraph id="H7195EF5EBD024F7E843191786A7B8B03" indent="up1"><enum>(2)</enum><text>A qualifying month shall not be taken into account under this section with respect to an individual unless—</text>
<subparagraph id="HBEB4738ED069492EA11145020D25E0BA"><enum>(A)</enum><text>the individual submits to the Commissioner of Social Security an application for benefits under this section that includes—</text> <clause id="H2996D1DE91F0463E8849CD8C9E3EF11B"><enum>(i)</enum><text>the name and identifying information of the dependent relative with respect to whom the individual was engaged in providing care during such month;</text></clause>
<clause id="H05E18A5FF8C34DE7BADD6C289D9E7C38"><enum>(ii)</enum><text>if the dependent relative is not a child under the age of 12, documentation from the physician of the dependent relative explaining why the dependent relative is a chronically dependent individual; and</text></clause> <clause id="H5ABF3A8CD3764917B67E98A2A9CB6F72"><enum>(iii)</enum><text>such other information as the Commissioner may require to verify the status of the dependent relative; and</text></clause></subparagraph>
<subparagraph id="HA3A28F84F2724F2983EB4B0CA56C1E61"><enum>(B)</enum><text>for every qualifying month or period of up to 12 consecutive qualifying months that occurs after the first period of 12 consecutive qualifying months, the individual certifies, in such form and manner as the Commissioner shall require, that the information provided in the individual’s application for benefits under this section has not changed.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H8AC98604E0FD4E8E85C2484F9AFD7546"><enum>(b)</enum><header>Conforming amendment</header><text>Section 209(k)(1) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/409">42 U.S.C. 409(k)(1)</external-xref>) is amended—</text>
<paragraph id="H147B4B6264624899A48CD3B8815BBC60"><enum>(1)</enum><text>by striking <quote>and</quote> before <quote>230(b)(2)</quote> the first time it appears; and</text></paragraph> <paragraph id="HD40B1373B0724504A8D9A24FB75374C6"><enum>(2)</enum><text>by inserting <quote>and 235(b)(1)(A)(i),</quote> after <quote>1977),</quote>.</text></paragraph></subsection>
<subsection id="H202B31C273434A8E8A09A138D276BEE1"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to applications for monthly insurance benefits filed in months in calendar years 2022 through 2026 and with respect to individuals entitled to such benefits during any such month, except that such amendments shall not apply for purposes of determining continuing eligibility or monthly benefit amounts for monthly insurance benefits for any month after calendar year 2026.</text></subsection></section> <section id="H0ED91015D6DA4DB3AC871BDF4D50044E"><enum>108.</enum><header>Eliminating the 5-month waiting period for disability benefits</header> <subsection id="H32AE4A5138854807AFB45F2B699AC9F0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 223(a) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/423">42 U.S.C. 423(a)</external-xref>) is amended—</text>
<paragraph id="H04EF72F3DF874C1C86737E34336B4CA6"><enum>(1)</enum><text>in paragraph (1), in the matter following subparagraph (E), by striking <quote>(i) for each month</quote> and all that follows through <quote>under such disability,</quote> and inserting <quote>for each month beginning with the first month during all of which the individual is under a disability and in which the individual becomes entitled to such insurance benefits</quote>; and</text></paragraph> <paragraph id="HA2673318693449DBA544D095F4AE3C57"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (2)—</text>
<subparagraph id="HB140134FC94E430DBE7B62D335B4C7D4"><enum>(A)</enum><text>by striking <quote>as though he had attained age 62</quote> and all that follows through <quote>and as though</quote> and inserting <quote>as though he had attained age 62 in the first month for which he becomes entitled to such disability insurance benefits, and as though</quote>; and</text></subparagraph> <subparagraph id="HAF5B5C141FA5413F839732BEF8D26C3B"><enum>(B)</enum><text>by striking <quote>in or before the first month referred to in subparagraph (A) or (B) of such sentence, as the case may be,</quote> and inserting <quote>in or before such month,</quote>.</text></subparagraph></paragraph></subsection>
<subsection id="H82B2CB3821E649259B58E1614F2EEE30"><enum>(b)</enum><header>Disabled surviving spouses</header><text>Section 202 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402</external-xref>) is amended—</text> <paragraph id="HD07479DE95234F069E37AB2C488FD0D5"><enum>(1)</enum><text>in subsection (e)—</text>
<subparagraph id="HDDAA04C31E2C4F51905A8006D9F3AF0B"><enum>(A)</enum><text>in paragraph (1)—</text> <clause id="H46D6F99155E74A2D8B707F34DAB5F1A8"><enum>(i)</enum><text display-inline="yes-display-inline">in subparagraph (C)(ii)(III), by striking <quote>paragraph (8)</quote> and inserting <quote>paragraph (6)</quote>; and</text></clause>
<clause id="H40E92C49C5CB4CB2B929C42F75E9C863"><enum>(ii)</enum><text>by striking <quote>beginning with—</quote> and all that follows through <quote>and ending</quote> and inserting <quote>beginning with the first month in which she becomes so entitled to such insurance benefits and ending</quote>; and</text></clause></subparagraph> <subparagraph id="H68ACA42B1FC94BACA5B396B768240E0B"><enum>(B)</enum><text>by striking paragraph (5) and redesignating paragraphs (6) through (8) as paragraphs (5) through (7), respectively;</text></subparagraph></paragraph>
<paragraph id="HB47F67C267F74B94921452B261101753"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (f)—</text> <subparagraph id="HB27A6AB6CD4F41259FC986830B8CA991"><enum>(A)</enum><text>in paragraph (1)—</text>
<clause id="H2EBA606B770D403898E22E3D5C22EDB9"><enum>(i)</enum><text display-inline="yes-display-inline">in subparagraph (C)(ii)(III), by striking <quote>paragraph (8)</quote> and inserting <quote>paragraph (6)</quote>; and</text></clause> <clause id="H5B5B977015634071B1B87BBE4EA53DDE"><enum>(ii)</enum><text>by striking <quote>beginning with—</quote> and all that follows through <quote>and ending</quote> and inserting <quote>beginning with the first month in which he becomes so entitled to such insurance benefits and ending</quote>; and</text></clause></subparagraph>
<subparagraph id="H4B19B46FCFAD4DFEBB5739C343B66EF8"><enum>(B)</enum><text>by striking paragraph (5) and redesignating paragraphs (6) through (8) as paragraphs (5) through (7), respectively.</text></subparagraph></paragraph></subsection> <subsection id="HC33644F696E0434E8AEFDB7BC8714AD1"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to individuals who become entitled to monthly insurance benefits in months in calendar years 2022 through 2026.</text></subsection></section>
<section id="H87A2CE67E22740A29F02E8A77F73F90E" section-type="subsequent-section"><enum>109.</enum><header>Establishing a gradual offset for disability beneficiaries with earnings</header>
<subsection id="H06FF348C538447A3B75681230E64CFBB"><enum>(a)</enum><header>Elimination of termination of benefits due to work activity</header>
<paragraph id="H071CE0310C3F4318ACDB76577F38D5B7"><enum>(1)</enum><header>Date of termination of disability benefits; elimination of extended period of eligibility</header><text display-inline="yes-display-inline">Section 223(a)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/423">42 U.S.C. 423(a)(1)</external-xref>) is amended, in the matter following subparagraph (E), by striking <quote>; except that, in the case of an individual who has a period of trial work which ends as determined by application of section 222(c)(4)(A), the termination month shall be the earlier of (I) the third month following the earliest month after the end of such period of trial work with respect to which such individual is determined to no longer be suffering from a disabling physical or mental impairment, or (II) the third month following the earliest month in which such individual engages or is determined able to engage in substantial gainful activity, but in no event earlier than the first month occurring after the 36 months following such period of trial work in which he engages or is determined able to engage in substantial gainful activity</quote>.</text></paragraph> <paragraph display-inline="no-display-inline" id="H434A4B38AC3E481DAD7AD1CFB036F52F"><enum>(2)</enum><header>Date of termination of child’s benefits</header><text>Section 202(d)(1)(G)(i) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(1)(G)(i)</external-xref>) is amended by striking <quote>ceases; except that,</quote> and all that follows through <quote>substantial gainful activity),</quote> and inserting <quote>ceases),</quote>.</text></paragraph>
<paragraph id="H6449111507D4486C868E88759565DD87"><enum>(3)</enum><header>Date of termination of widow’s and widower’s benefits</header><text display-inline="yes-display-inline">Subsections (e)(1) and (f)(1) of section 202 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402</external-xref>) are each amended, in the matter following subparagraph (F), by striking <quote>ceases; except that,</quote> and all that follows through the end and inserting <quote>ceases.</quote>.</text></paragraph> <paragraph id="H440504BE68634CCCBA3D719C00CB5C22"><enum>(4)</enum><header>Elimination of trial work period</header><text display-inline="yes-display-inline">Section 222 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/422">42 U.S.C. 422</external-xref>) is amended by striking subsection (c).</text></paragraph>
<paragraph id="H1F67DEF7E258494ABFFBE70A5205CA4D"><enum>(5)</enum><header>Elimination of work-related termination of hospital insurance benefits</header><text>Section 226(b) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/426">42 U.S.C. 426(b)</external-xref>) is amended, in the matter following paragraph (2), by striking <quote>For purposes of this subsection</quote> and all that follows through the end.</text></paragraph> <paragraph id="H322264CE09614ADF83A601742E70F9D1"><enum>(6)</enum><header>Conforming amendment related to expedited reinstatement</header><text display-inline="yes-display-inline">Section 223 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/423">42 U.S.C. 423</external-xref>) is amended by striking subsection (i).</text></paragraph></subsection>
<subsection id="HB69FC9F470DD4F07AD3013A77871A7F0"><enum>(b)</enum><header>Benefit reduction based on earnings derived from services</header>
<paragraph id="HCFA0A00ACDEE4BDF9E7BDE422CF4E871"><enum>(1)</enum><header>In general</header><text>Section 223(e) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/423">42 U.S.C. 423(e)</external-xref>) is amended to read as follows:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="HD450B340F00E41E897099C308C1246B9"> <subsection id="H9B7DE6CE017940D9917660681B778D2A"><enum>(e)</enum> <paragraph commented="no" display-inline="yes-display-inline" id="H23A28158635C44A084466E95B202772A"><enum>(1)</enum><text display-inline="yes-display-inline">Any benefit otherwise payable to an individual for a month under subsection (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), or (f)(1)(B)(ii) of section 202 or under subsection (a)(1) of this section shall be reduced by $1 for each $2 by which the individual’s earnings derived from services for such month exceeds the amount specified in paragraph (2) with respect to such month, except that such benefit may not be reduced below $0.</text></paragraph>
<paragraph id="H0BF0682BD60A48F99139930B13108E4F" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">The amount specified in this paragraph with respect to a month shall be the amount of monthly earnings derived from services established by the Commissioner (under regulations issued pursuant to section 223(d)(4)(A)) to represent substantial gainful activity in the case of a blind individual for such month.</text></paragraph> <paragraph commented="no" id="HB5CC30B9978E4DF7A73A874AC9CC7FD8" indent="up1"><enum>(3)</enum><text>In the case of a benefit otherwise payable to an individual for a month under section 202 on the basis of the wages and self-employment income of an individual whose benefit is reduced pursuant to paragraph (1), such benefit shall be reduced for such month by the same proportion as the reduction made pursuant to paragraph (1).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="HE61965CA4C9945E89E9A53C66179EDD3"><enum>(2)</enum><header>Conforming amendment</header><text>Section 223(a)(2) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/423">42 U.S.C. 423(a)(2)</external-xref>) is amended by striking <quote>and section 215(b)(2)(A)(ii)</quote> and inserting <quote>, section 215(b)(2)(A)(ii), and subsection (e) of this section</quote>.</text></paragraph></subsection> <subsection id="H638760E484DB425DAA537F832EBD9F01"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to months in calendar years 2022 through 2026.</text></subsection></section>
<section id="H157AD72A45EE43D6B79544AF229C12F1"><enum>110.</enum><header>Repealing the government pension offset and windfall elimination provisions</header>
<subsection id="HB91BE250877044F39BB2FBC25FEDC035"><enum>(a)</enum><header>Repeal of government pension offset provision</header>
<paragraph id="H56556A82E0B744079E9D166930F065CB"><enum>(1)</enum><header>In general</header><text>Section 202(k) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(k)</external-xref>) is amended by striking paragraph (5).</text></paragraph> <paragraph id="H516679836FC8464985A473C460ABB968"><enum>(2)</enum><header>Conforming amendments</header> <subparagraph id="H5F5D9CFBA3124224A9435EEB2E6C1497"><enum>(A)</enum><text>Section 202(b)(2) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(b)(2)</external-xref>) is amended by striking <quote>subsections (k)(5) and (q)</quote> and inserting <quote>subsection (q)</quote>.</text></subparagraph>
<subparagraph id="HEE0B17690AE640059FDCDF87A210D0F2"><enum>(B)</enum><text>Section 202(c)(2) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(c)(2)</external-xref>) is amended by striking <quote>subsections (k)(5) and (q)</quote> and inserting <quote>subsection (q)</quote>.</text></subparagraph> <subparagraph id="H2B3D6BC8D5CF455FB68AB6B4F2EF1248"><enum>(C)</enum><text>Section 202(e)(2)(A) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(e)(2)(A)</external-xref>) is amended by striking <quote>subsection (k)(5), subsection (q),</quote> and inserting <quote>subsection (q)</quote>.</text></subparagraph>
<subparagraph id="H6E81F149B2EB4161823011BC0F7CE37A"><enum>(D)</enum><text>Section 202(f)(2)(A) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(f)(2)(A)</external-xref>) is amended by striking <quote>subsection (k)(5), subsection (q)</quote> and inserting <quote>subsection (q)</quote>.</text></subparagraph></paragraph></subsection> <subsection id="H9C3A5AAE258146A4B5524AEE0949F6DD"><enum>(b)</enum><header>Repeal of windfall elimination provisions</header> <paragraph id="H68B368B2D3854440A1A0A949151BDA5A"><enum>(1)</enum><header>In general</header><text>Section 215 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415</external-xref>) is amended—</text>
<subparagraph id="H1921E2181DFC4449BBE061986265085C"><enum>(A)</enum><text>in subsection (a), by striking paragraph (7);</text></subparagraph> <subparagraph id="H11CCDEE361C944AEAB59302B5FB047E4"><enum>(B)</enum><text>in subsection (d), by striking paragraph (3); and</text></subparagraph>
<subparagraph id="H2C1A9EC862AE4808A4EC86FD56E833FE"><enum>(C)</enum><text>in subsection (f), by striking paragraph (9).</text></subparagraph></paragraph> <paragraph id="H3839E0B8CB4E471AB392E01D4C2DDD83"><enum>(2)</enum><header>Conforming amendments</header><text>Subsections (e)(2) and (f)(2) of section 202 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402</external-xref>) are each amended by striking <quote>section 215(f)(5), 215(f)(6), or 215(f)(9)(B)</quote> in subparagraphs (C) and (D)(i) and inserting <quote>paragraph (5) or (6) of section 215(f)</quote>.</text></paragraph></subsection>
<subsection display-inline="no-display-inline" id="H5430A4D31B534F66A91E5AA5FDFDB513"><enum>(c)</enum><header>Effective date</header>
<paragraph id="H84F14A8311E54D20BF23C884C141C3B2"><enum>(1)</enum><header>In general</header><text>The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.</text></paragraph> <paragraph id="H54542B63B6974517AC2C8BFD04746DAC"><enum>(2)</enum><header>Recomputation of primary insurance amounts</header><text display-inline="yes-display-inline">Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts to the extent necessary—</text>
<subparagraph id="HDF10324CA3964AEA8E64CFC37FFFD93E"><enum>(A)</enum><text>to carry out the amendments made by this section; and</text></subparagraph> <subparagraph id="H2C974C3D0B7B44BAA2C845B13A335CF6"><enum>(B)</enum><text>to account for the nonapplication of such amendments after calendar year 2026.</text></subparagraph></paragraph></subsection></section>
<section id="HABC0CFA1A58E420B918DE75269F33DF0"><enum>111.</enum><header>Extending the child’s benefit for post-secondary school students under age 26</header>
<subsection id="H23E97196344043E9AA5B7F0544357594"><enum>(a)</enum><header>In general</header><text>Section 202(d)(1)(B) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(1)(B)</external-xref>) is amended to read as follows:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H1D30BB71D7884ABEA1594BFAF7EA5ED9"> <subparagraph id="H63232A6A525B4E7F8457186E23C12CB1"><enum>(B)</enum><text display-inline="yes-display-inline">at the time such application was filed was unmarried and—</text>
<clause id="H00B69464D05B412D836A9686AC1D2397"><enum>(i)</enum><text>had not attained the age of 18,</text></clause> <clause id="HE3944C245583406DABB9CA7A75178566"><enum>(ii)</enum><text>was a full-time elementary or secondary school student and had not attained the age of 22,</text></clause>
<clause id="HE04A9DC702604C809973E404FED15B4E"><enum>(iii)</enum><text display-inline="yes-display-inline">was a qualifying post-secondary school student and had not attained the age of 26, or</text></clause> <clause id="H76DA9F631A6F4414873F38579AB382EE"><enum>(iv)</enum><text>is under a disability (as defined in section 223(d)) which began before he attained the age of 22, and</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="HBF12550B462B4D6296395A8A1760D4E1"><enum>(b)</enum><header>Definition of qualifying post-Secondary school student</header>
<paragraph id="H341514808DF341FC8599D5F15239373E"><enum>(1)</enum><header>In general</header><text>Section 202(d)(7) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(7)</external-xref>) is amended—</text> <subparagraph id="H735B4DA2FAA14B30AC64556EA26F75EE"><enum>(A)</enum><text>in subparagraph (A)—</text>
<clause id="H8070C3A628274E0BA9EC6FA53ABEBCE6"><enum>(i)</enum><text>by inserting <quote>and a <quote>qualifying post-secondary school student</quote> is an individual who is in at least half-time attendance as a student at a post-secondary educational institution</quote> before <quote>, as determined by the Commissioner</quote>;</text></clause> <clause id="H1B6441C050E944BF82FC9E1E219A2725"><enum>(ii)</enum><text>by inserting <quote>or a <quote>qualifying post-secondary school student</quote></quote> before <quote>if he is paid by his employer</quote>;</text></clause>
<clause id="HF3EF5F62057543409AACED6C391DFBA3"><enum>(iii)</enum><text>by inserting <quote>or a post-secondary educational institution, as applicable,</quote> before <quote>at the request</quote>;</text></clause> <clause id="HE874D701C1314E8FA9FB3075F9675C81"><enum>(iv)</enum><text>by inserting <quote>or a <quote>qualifying post-secondary school student</quote></quote> before <quote>for the purpose of this section</quote>; and</text></clause>
<clause id="H47874FE8B56A4D1894BA9D14FAFD17F0"><enum>(v)</enum><text>by inserting <quote>or a qualifying post-secondary school student</quote> before <quote>shall be deemed</quote>; and</text></clause></subparagraph> <subparagraph id="H42CEB643E13748A7A251BC01A40B67BE"><enum>(B)</enum><text>in subparagraph (B)—</text>
<clause id="H6CF4FC2955C34F2A9605B0712F917269"><enum>(i)</enum><text>by inserting <quote>or a qualifying post-secondary school student</quote> before <quote>during any period</quote>;</text></clause> <clause id="H10D2DCB8A43A4AFF871C185C56109DC0"><enum>(ii)</enum><text display-inline="yes-display-inline">by inserting <quote>or, in the case of a qualifying post-secondary school student, any period of nonattendance at a post-secondary educational institution at which the individual has been in at least half-time attendance</quote> after <quote>full-time attendance</quote>; and</text></clause>
<clause id="H4A3EEE8AD2264B50B344CF7CA8B66F1D"><enum>(iii)</enum><text display-inline="yes-display-inline">inserting <quote>or, in the case of a qualifying post-secondary school student, in at least half-time attendance at a post-secondary educational institution</quote> before <quote>immediately following such period</quote> each place it appears.</text></clause></subparagraph></paragraph> <paragraph id="H7F54007E58E443A39A0A96B2F36D5BE8"><enum>(2)</enum><header>Transition from elementary or secondary school</header><text>Section 202(d)(7)(B) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(7)(B)</external-xref>) is amended by adding at the end the following sentence: <quote>An individual who has been in full-time attendance at an elementary or secondary school shall, during a succeeding period of nonattendance at such school, be deemed to be a qualifying post-secondary school student if (i) such period is 4 calendar months or less, and (ii) the individual shows to the satisfaction of the Commissioner that he intends to be in at least half-time attendance at a post-secondary educational institution immediately following such period.</quote>.</text></paragraph></subsection>
<subsection id="HF588329CEFA5448BB49E28F369F853EC"><enum>(c)</enum><header>Definition of post-Secondary educational institution</header><text display-inline="yes-display-inline">Section 202(d)(7)(C) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(7)(C)</external-xref>) is amended by adding at the end the following:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H92CBDC9ADB984F3D91146806B6086E0F"> <clause id="H370ABDFCD836402989CB305BA7A4D44A"><enum>(iii)</enum><text display-inline="yes-display-inline">A <quote>post-secondary educational institution</quote> is an institution described in section 102 of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1002">20 U.S.C. 1002</external-xref>).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H1584A875F68A4E2DB9BAC39440841B93"><enum>(d)</enum><header>Conforming amendments</header>
<paragraph id="HC661B24558E04D44983DDD7D5F0999BA"><enum>(1)</enum><text display-inline="yes-display-inline">Section 202(d)(1)(E) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(1)(E)</external-xref>) is amended by inserting <quote>or a qualifying post-secondary school student</quote> after <quote>student</quote>.</text></paragraph> <paragraph id="HA60919E874064B5DA3B5DD9B67AD111C"><enum>(2)</enum><text display-inline="yes-display-inline">Section 202(d)(1)(F) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(1)(F)</external-xref>) is amended by striking <quote>the earlier of—</quote> and all that follows through <quote>the age of 19,</quote> and inserting the following:</text>
<quoted-block style="OLC" display-inline="yes-display-inline" id="H8F630C59FC8C4DEB8EB85434329DD0F1"><text>the earlier of—</text> <clause id="H3AF2EAF4A27C4687A64F629884A46C41"><enum>(i)</enum><text display-inline="yes-display-inline">the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,</text></clause>
<clause id="H289FB840B65C4150802FE65FD2AE2843"><enum>(ii)</enum><text display-inline="yes-display-inline">the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or</text></clause> <clause id="HF7DC9023E3CD4E9B88BDC180B29BCD3C"><enum>(iii)</enum><text>the month in which the child attains the age of 26,</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H473C3C56A6E64BCEA77F6198C88B4D36"><enum>(3)</enum><text display-inline="yes-display-inline">Section 202(d)(1)(G) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(1)(G)</external-xref>) is amended by striking <quote>(if later)</quote> and all that follows through the <quote>the age of 19,</quote> and inserting the following:</text> <quoted-block style="OLC" display-inline="yes-display-inline" id="H7AECCD9AE2F64F76B16016D515F131E4"><text>(if later) the earlier of—</text>
<clause id="H97EA0D7F3B274DAA861FEF0907C9FFEE"><enum>(i)</enum><text display-inline="yes-display-inline">the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,</text></clause> <clause id="HA907455F987C45918EC955ACBEF49834"><enum>(ii)</enum><text display-inline="yes-display-inline">the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or</text></clause>
<clause id="HA20648960BA04EDCA36CDDBB9E6A8EBA"><enum>(iii)</enum><text>the month in which the child attains the age of 26,</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="HC3BD315D9ABA420182FE2FE568509E73"><enum>(4)</enum><text display-inline="yes-display-inline">Section 202(d)(6)(A) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(6)(A)</external-xref>) is amended to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H8E095957B8444375AD696B1E0AF695E9">
<subparagraph id="H32E8637FF6184E8896890CA4A09FFD8C"><enum>(A)</enum>
<clause commented="no" display-inline="yes-display-inline" id="HBA93CC4F95C54C4FAF71037D5D422F7B"><enum>(i)</enum><text>is a full-time elementary or secondary school student and has not attained the age of 22,</text></clause> <clause id="H66D963AA47954C558894F7152DEFF3CF" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">is a qualifying post-secondary school student and has not attained the age of 26, or</text></clause>
<clause id="HB028D68DA2C3407D9D5A50689642E76D" indent="up1"><enum>(iii)</enum><text display-inline="yes-display-inline">is under a disability (as defined in section 223(d)) and has not attained the age of 22, or</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="HD34DE8DDE24442D99CE34DA1DFA94B9C"><enum>(5)</enum><text display-inline="yes-display-inline">Section 202(d)(6)(D) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(6)(D)</external-xref>) is amended to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="HBDB5C8813EFD4BF1AD397AB126F6FFB5">
<subparagraph id="HDBDB5C01B3CA477C946FC8220D638DAD"><enum>(D)</enum><text display-inline="yes-display-inline">the earlier of—</text> <clause id="HD258DF96B6A34575A118D2FFD654C635"><enum>(i)</enum><text display-inline="yes-display-inline">the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,</text></clause>
<clause id="HE8EFCB2D39074B01B2B6A190225625F0"><enum>(ii)</enum><text>the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or</text></clause> <clause id="H4229EB229D914D888FAF81A609D49316"><enum>(iii)</enum><text>the month in which the child attains the age of 26,</text></clause><continuation-text continuation-text-level="subparagraph">but only if he is not under a disability (as so defined) in such earlier month; or</continuation-text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H00C4D09E42704426A4512BDE5A6B8543"><enum>(6)</enum><text>Section 202(d)(6)(E) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(6)(E)</external-xref>) is amended by striking <quote>(if later)</quote> and all that follows to the end and inserting the following:</text> <quoted-block style="OLC" display-inline="yes-display-inline" id="H15D6CEFFCB4D4EBDB098EA6661A1AD0E"><text>(if later) the earlier of—</text>
<clause id="H79F025B5EE5A4D68AC5E3FFE1526DF7F"><enum>(i)</enum><text display-inline="yes-display-inline">the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,</text></clause> <clause id="H608E31E0B8BE4DB6B85E1E6E87FA8CCB"><enum>(ii)</enum><text display-inline="yes-display-inline">the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or</text></clause>
<clause id="H4B9964A3FAA04329B0F2989E13E5BEF7"><enum>(iii)</enum><text>the month in which the child attains the age of 26.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="H8C11CE9F4AA944CCA31D2C84FC42440C"><enum>(7)</enum><text>Section 202(d)(7)(D) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(7)(D)</external-xref>) is amended—</text>
<subparagraph id="HE209FD17A26D49888046BAEA4B5E9C81"><enum>(A)</enum><text>by striking <quote>A child who</quote> and inserting <quote>(i) A child who</quote>; </text></subparagraph> <subparagraph id="HB803BB7C60564FC4A486BEFCDE9CBA7B"><enum>(B)</enum><text>by striking <quote>age 19</quote> and inserting <quote>age 22</quote>;</text></subparagraph>
<subparagraph id="H24BED02FEBE44630BC0D3FBC04870D69"><enum>(C)</enum><text>by striking <quote>clause (i) of paragraph (1)(B)</quote> and inserting <quote>clause (ii) of paragraph (1)(B)</quote>; and</text></subparagraph> <subparagraph id="HAA8750428C3C453A814FD0BCB051F71D"><enum>(D)</enum><text>by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="HE8930E7B8BED4A45A46407D52C2A0F6D">
<clause id="HA6E8D88F10494ABC90B44A03F0586CD9" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">A child who attains age 26 at a time when he is a qualifying post-secondary school student (as defined in subparagraph (A) of this paragraph and without application of subparagraph (B) of such paragraph) but has not (at such time) completed the requirements for, or received, a diploma or equivalent certificate from a post-secondary educational institution (as defined in subparagraph (C)(iii)) shall be deemed (for purposes of determining whether his entitlement to benefits under this subsection has terminated under paragraph (1)(F) and for purposes of determining his initial entitlement to such benefits under clause (iii) of paragraph (1)(B)) not to have attained such age until the first day of the first month following the end of the quarter or semester in which he is enrolled at such time (or, if the post-secondary educational institution (as so defined) in which he is enrolled is not operated on a quarter or semester system, until the first day of the first month following the completion of the course in which he is so enrolled or until the first day of the third month beginning after such time, whichever first occurs).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> <subsection id="HDECEFACCD8054D51B64AFE4AB5E88378"><enum>(e)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply with respect to applications for child’s insurance benefits filed in months in calendar years 2022 through 2026 and with respect to individuals entitled to such benefits during any such month, except that such amendments shall not apply for purposes of determining continuing eligibility for child’s insurance benefits for any month after calendar year 2026.</text></subsection></section>
<section commented="no" id="H6BC4DC5722AD4556B2BE4B861D9D7E4A"><enum>112.</enum><header>Increasing access to benefits for children who live with grandparents or other relatives</header>
<subsection id="HD11AEFBC367145BA90DC6C2084AF62B4"><enum>(a)</enum><header>In general</header><text>Title II of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401 et seq.</external-xref>) is amended—</text> <paragraph id="H41CE28E9BEAD4515881AD071594CD3DE"><enum>(1)</enum><text>in section 202(d)—</text>
<subparagraph id="HF957DE1EDDF04E60A73652E642A07BCA"><enum>(A)</enum><text>in paragraph (1)(C), by inserting <quote>except as provided in paragraph (9),</quote> before <quote>was dependent</quote>; and</text></subparagraph> <subparagraph id="HE1A129B7A66C4AD994D4C80A2CCB5F64"><enum>(B)</enum><text>by amending paragraph (9) to read as follows:</text>
<quoted-block style="other" act-name="" id="HF3AF7CA146064585A6819393AAFFABFE" other-style="archaic">
<paragraph id="HE1F5F3B110A34CDCB8A6C32FA2D841FB" indent="up1"><enum>(9)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H1342D9282841439188001E0523A2CE23"><enum>(A)</enum><text display-inline="yes-display-inline">In the case of a child who is the child of an individual under clause (3) of the first sentence of section 216(e) and is not a child of such individual under clause (1) or (2) of such first sentence, the criteria specified in subparagraph (B) shall apply instead of the criteria specified in subparagraph (C) of paragraph (1).</text></subparagraph> <subparagraph id="H1F1E39565810450384428122F4435AAB" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">The criteria of this subparagraph are that—</text>
<clause id="H490C8B2AA94C4434A2C1980DCE13AD30"><enum>(i)</enum><text>the child has been living with such individual in the United States for a period of not less than 12 months;</text></clause> <clause id="HB8B3B17C6EF64202B887B18894D0161E"><enum>(ii)</enum><text>the child has been receiving not less than ½ of the child's support from such individual for a period of not less than 12 months; and</text></clause>
<clause id="H6DCB986E7A7A4BC48D58242EB0059036"><enum>(iii)</enum><text>the period during which the child was living with such individual began before the child attained age 18.</text></clause></subparagraph> <subparagraph id="H2F01B841B1FF45FDBCFC5455189C713B" indent="up1"><enum>(C)</enum><text>In the case of a child who is less than 12 months old, such child shall be deemed to meet the requirements of subparagraph (B) if, on the date the child attains 1 year of age, such child has lived with such individual in the United States and received at least ½ of the child's support from such individual for substantially all of the period which began on the date of such child's birth.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="H71B6DA96E91C418D9CE7418A7B5E2278"><enum>(2)</enum><text>in section 216(e), in the first sentence—</text> <subparagraph id="HE586101768B543A7995903A254E9C6AC"><enum>(A)</enum><text>by striking <quote>grandchild or stepgrandchild of an individual or his spouse</quote> and inserting <quote>grandchild, stepgrandchild, or other first-degree, second-degree, third-degree, fourth-degree, or fifth-degree relative of an individual or the individual's spouse</quote>;</text></subparagraph>
<subparagraph id="HC1487F9C128643E9B300E4F82A3424D5"><enum>(B)</enum><text>by striking <quote>was no natural or adoptive parent</quote> and inserting <quote>is no living natural or adoptive parent</quote>;</text></subparagraph> <subparagraph id="H00D2A40C64724B1A9E8523D6E5586AE2"><enum>(C)</enum><text>by striking <quote>was under a disability</quote> and inserting <quote>is under a disability</quote>;</text></subparagraph>
<subparagraph id="H4EABC2430AB847D180EE5D213DA3D9A1"><enum>(D)</enum><text>by striking <quote>living at the time</quote> and all that follows through <quote>, or (B)</quote> and inserting <quote>, (B)</quote>; and</text></subparagraph> <subparagraph id="H101811E77C80411CA763E41F3275A3D9"><enum>(E)</enum><text>by inserting <quote>, or (C) a court of competent jurisdiction has issued an order granting custody of such person to the individual or the individual’s spouse</quote> before the first period.</text></subparagraph></paragraph></subsection>
<subsection id="H813FC915B7794181ABBADDB1BB16066B"><enum>(b)</enum><header>Conforming amendments</header><text>Section 202(d)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/402">42 U.S.C. 402(d)(1)</external-xref>) is amended—</text> <paragraph id="H27BF8A7EAADB4D549B3F499C63CB40E0"><enum>(1)</enum><text>by striking <quote>subparagraphs (A), (B), and (C)</quote> and inserting <quote>subparagraphs (A) and (B) and subparagraph (C) or paragraph (9) (as applicable)</quote>; and</text></paragraph>
<paragraph id="H63981938343444568A9CEBEEB3A900AD"><enum>(2)</enum><text>by striking <quote>subparagraphs (B) and (C)</quote> and inserting <quote>subparagraph (B) and subparagraph (C) or paragraph (9) (as applicable)</quote>.</text></paragraph></subsection> <subsection id="HC7E394C54DDC43618CC6799FFAB0181E"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply with respect to applications for child’s insurance benefits filed in months in calendar years 2022 through 2026 and with respect to individuals entitled to such benefits during any such month, except that such amendments shall not apply for purposes of determining continuing eligibility for child’s insurance benefits for any month after calendar year 2026.</text></subsection></section>
<section display-inline="no-display-inline" section-type="subsequent-section" id="HF9EA8796C4EB4D0A8CA869169A7682B3"><enum>113.</enum><header>Preventing an unintended drop in benefits relating to the application of the National Average Wage Index</header>
<subsection id="H2CD234C0380A46A692DC7C6D4D91360B"><enum>(a)</enum><header>Modifications related to computation of primary insurance amount</header><text display-inline="yes-display-inline">Section 215 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415</external-xref>) is amended—</text> <paragraph id="HEF698932FA2642B796835A4FC56A8FB4"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a)(1)(B)(ii)(I)—</text>
<subparagraph id="H77177D4BE90246D0B825A26C3CB1FA8C"><enum>(A)</enum><text>in subclause (I)—</text> <clause id="H8B35FEB343F24D739D22D6A798C4E0B3"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>the national</quote> and inserting <quote>(aa) the national</quote>; and</text></clause>
<clause id="HBE4CA8116CBB4185BFE9D752E12766AD"><enum>(ii)</enum><text>by striking <quote>, by</quote> at the end and inserting <quote>; or</quote>; and</text></clause></subparagraph> <subparagraph display-inline="no-display-inline" id="H45BF0B26406B4708A516D08F24AED83F"><enum>(B)</enum><text>by adding at the end of subclause (I) the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H6EF9F5167C024F0585C28C6A1DEEDFCD">
<item id="HB9128B39F0DF48E389FA8DED2012C09C" indent="up2"><enum>(bb)</enum><text display-inline="yes-display-inline">if higher (and if such second calendar year is after 2021), the highest national average wage index (as so defined) for any calendar year before such second calendar year, by</text></item><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> <paragraph id="H0D10459FD39E46A0BABEADA6DE109D1D"><enum>(2)</enum><text>in subsection (b)(3)(A)(ii)—</text>
<subparagraph id="H025B6D46B0FD4897ACE3E7511BF2810E"><enum>(A)</enum><text>in subclause (I)—</text> <clause id="H10380D7FF4134A81A8E485F9D557A8BB"><enum>(i)</enum><text>by striking <quote>the national</quote> and inserting <quote>(aa) the national</quote>; and</text></clause>
<clause id="HB08A5D72672E4540A28BB49D2F518E45"><enum>(ii)</enum><text>by striking <quote>, by</quote> at the end and inserting <quote>; or</quote>; and</text></clause></subparagraph> <subparagraph id="H4DA60973B8EC46B0B5DE30DB99B1C386"><enum>(B)</enum><text>by adding at the end of subclause (I) the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H5F573BEB79A44E7991283A398D0A76C9">
<item id="H7335A04E5BEC495E9A35E4B98D10B79C" indent="up2"><enum>(bb)</enum><text display-inline="yes-display-inline">if higher (and if such second calendar year is after 2021), the highest national average wage index (as so defined) for any calendar year before such second calendar year, by</text></item><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection> <subsection id="H0193831FE8DA4F11B9B44E2DA63CEF65"><enum>(b)</enum><header>Modification related to reduction of benefits based on disability</header><text display-inline="yes-display-inline">Section 224(f)(2)(B)(i) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/424">42 U.S.C. 424(f)(2)(B)(i)</external-xref>) is amended by inserting <quote>(or if higher (and if such calendar year is after 2021), the highest national average wage index (as so defined) for any calendar year before such calendar year)</quote> after <quote>made</quote>.</text></subsection></section>
<section display-inline="no-display-inline" section-type="subsequent-section" id="H9C26D4D9C9624669AD6006F4FF5F6378"><enum>114.</enum><header>Holding SSI, Medicaid, and CHIP beneficiaries harmless</header><text display-inline="no-display-inline">For purposes of determining the income of an individual to establish eligibility for, and the amount of, benefits payable under title XVI of the Social Security Act, eligibility for medical assistance under the State plan under title XIX (or a waiver of such plan), or eligibility for child health assistance under the State child health plan under title XXI (or a waiver of the plan), the amount of any benefit to which the individual is entitled under title II of such Act shall be deemed not to exceed the amount of the benefit that would be determined for such individual under such title as in effect on the day before the date of the enactment of this Act.</text></section> <enum>II</enum><header>Strengthening the Trust Fund</header> <section section-type="subsequent-section" id="HAC97982377194DC6BFFFD1A0B9ED1A35"><enum>201.</enum><header>Determining wages and self-employment income above contribution and benefit base after 2021</header> <subsection id="HEAA5BD26D1374D5698E8DB47E5181210"><enum>(a)</enum><header>Determination of wages above contribution and benefit base after 2021</header> <paragraph id="HBE3755ADC1E347369641F1B2B281A795"><enum>(1)</enum><header>Amendments to the Internal Revenue Code of 1986</header> <subparagraph id="H305536A5DEDE4F42978239AE33C81484"><enum>(A)</enum><header>Repeal of present law limitation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3121">Section 3121(a)</external-xref> of the Internal Revenue Code of 1986 is amended by striking paragraph (1).</text></subparagraph>
<subparagraph id="H2D9F1B5250DD48439F675EBDCAE6FD36"><enum>(B)</enum><header>Limitation on amount of wages</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3121">Section 3121</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H3A08696935FE4870A76640AFC6D3504C"> <subsection id="H8D8634BBA14C44F2BA9D32F4EB120179"><enum>(aa)</enum><header>Limitation on amount of wages</header> <paragraph id="H15EBB51820804803B9DDD7C9DC49146E"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any calendar year in which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000, for purposes of the taxes imposed by sections 3101(a) and 3111(a), the term <quote>wages</quote> does not include that part of the remuneration which, after remuneration equal to such contribution and benefit base with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during the calendar year. The preceding sentence shall not apply to that part of the remuneration paid to an individual after remuneration of $400,000 with respect to employment has been paid to such individual by an employer (or any person related to, or acting on behalf of, such employer, as determined by the Secretary) during the calendar year.</text></paragraph>
<paragraph id="H25899B5E62C340BFAEA93968C164B969"><enum>(2)</enum><header>Successor employer</header><text display-inline="yes-display-inline">If an employer (hereinafter referred to as successor employer) during any calendar year, acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer.</text></paragraph> <paragraph id="H22E5D149D6E34C7B84FEF8F9848959AB"><enum>(3)</enum><header>Remuneration</header><text>For purposes of this subsection, the term <quote>remuneration</quote> does not include remuneration referred to in any paragraph of subsection (a).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="H4546FF644D2840D797B716DC65187830"><enum>(C)</enum><header>Application to railroad retirement</header>
<clause id="H44D8550900384525AFB118830E503261"><enum>(i)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3231">Section 3231(e)(2)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H6E3D8B43C71A49A3B12E1C82B15F8E28"> <clause id="H2318B82F0CAC4FFCA83437CADA23A82F"><enum>(iv)</enum><header>Limitation on exclusion</header><text display-inline="yes-display-inline">For purposes of so much of the taxes imposed by sections 3201(a), 3211(a) and 3221(a) as are determined by reference to the rate in effect under section 3101(a) or 3111(a)—</text>
<subclause id="H7CC73D3DC3BB430CB7B873F795BAFE3F"><enum>(I)</enum><text>in the case of any calendar year in which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000, clause (i) shall not apply to that part of the remuneration paid to an individual after remuneration of $400,000 for services rendered as an employee has been paid to such individual by an employer (or any person related to, or acting on behalf of, such employer, as determined by the Secretary) during the calendar year, and</text></subclause> <subclause id="H83A1D7BAB93E47A395EAAE25CC1881A1"><enum>(II)</enum><text display-inline="yes-display-inline">in the case of any calendar year in which such contribution and benefit base equals or exceeds $400,000, clause (i) shall not apply.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block></clause>
<clause id="H4406A79D1C364F73A54791AEE8988D55"><enum>(ii)</enum><header>Exclusion of remuneration which is not treated as compensation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3231">Section 3231(e)(2)(A)(ii)</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>or (iv)</quote> after <quote>under clause (i)</quote>.</text></clause></subparagraph> <subparagraph id="H9D0ABD48086A46F6BD55083F33199DC8"><enum>(D)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3231">Section 3231(e)(2)(C)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>the second sentence of section 3121(a)(1)</quote> and inserting <quote>section 3121(aa)(2)</quote>. </text></subparagraph></paragraph>
<paragraph commented="no" id="HC7003374C59A417280771140CC6ED08C"><enum>(2)</enum><header>Amendment to the Social Security Act</header><text display-inline="yes-display-inline">Section 209(a)(1)(I) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/409">42 U.S.C. 409(a)(1)(I)</external-xref>) is amended by inserting before the semicolon at the end the following: <quote>except that this subparagraph shall apply only to calendar years for which the contribution and benefit base (as so determined) is less than $400,000, and, for such calendar years, only to the extent that remuneration with respect to employment paid to such employee does not exceed $400,000</quote>.</text></paragraph></subsection> <subsection id="H1790D48C67984032963D795F5B05C833"><enum>(b)</enum><header>Determination of self-Employment income above contribution and benefit base after 2021</header> <paragraph id="HE6E078668CF9432481C0F4ECD6314CC9"><enum>(1)</enum><header>Amendments to Internal Revenue Code of 1986</header> <subparagraph id="HEDB6DF13B00241848B334E2738F8F7A7"><enum>(A)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1402">Section 1402(b)</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H7DA77F45070443CFB0BCC3D08A7BDFC0">
<subsection id="H383B9B9A53DB4C79A098C9028A38719A"><enum>(b)</enum><header>Self-Employment income</header>
<paragraph id="H78DBA6E5270E44FDAA06AACEF890010F"><enum>(1)</enum><header>In general</header><text>The term <quote>self-employment income</quote> means the net earnings from self-employment derived by an individual, except that such term shall not include net earnings from self-employment if such net earnings for the taxable year are less than $400.</text></paragraph> <paragraph id="HBE6B9341112342DB88D2F7703C797A0F"><enum>(2)</enum><header>Limitation on OASDI tax</header><text>For purposes of section 1401(a), the term <quote>self employment income</quote> shall not exceed the sum of—</text>
<subparagraph id="H9B645905309B4E8498FD0E30AF0D8193"><enum>(A)</enum><text>the total compensation not in excess of the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, reduced by the amount of wages not in excess of such base paid to such individual during the taxable year, plus</text></subparagraph> <subparagraph id="HBF5E28E190B94D6A823EB299CFD04B6D"><enum>(B)</enum><text>the total compensation in excess of the greater of—</text>
<clause id="HAC1159D4CB534ECEA8EA58D558E1B66D"><enum>(i)</enum><text display-inline="yes-display-inline">$400,000, or</text></clause> <clause id="H2AA0ED7CA3BA4D3C9D9D83BBCAD9A40F"><enum>(ii)</enum><text>the amount of wages paid to such individual during the taxable year.</text></clause></subparagraph></paragraph>
<paragraph id="H2E1071715A514BBC945110BCC0196FF8"><enum>(3)</enum><header>Definition and special rules</header>
<subparagraph id="HB5C41E2388C443F58B43C84ADC294AC8"><enum>(A)</enum><header>Total compensation</header><text>For purposes of paragraph (2), the term <quote>total compensation</quote> means the sum of the net earnings from self-employment and the amount of wages paid to such individual during the taxable year.</text></subparagraph> <subparagraph id="HF4D591C5403342B484CEE6076809997C"><enum>(B)</enum><header>Wages</header><text>For purposes of this subsection, the term <quote>wages</quote>—</text>
<clause id="HF076CA6E6AC646058742AC2F3A11D6B9"><enum>(i)</enum><text>includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers) as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and</text></clause> <clause id="H628EEE108AB347B89FAE5A66890232A4"><enum>(ii)</enum><text>includes compensation which is subject to the tax imposed by section 3201 or 3211 (or would be so subject but for paragraph (2) of section 3231(e)).</text></clause></subparagraph>
<subparagraph id="H43EAB9CDBF3C4335A57FAB21B376355B"><enum>(C)</enum><header>Nonresident aliens</header><text>A nonresident alien individual shall not be treated as an individual for purposes of paragraph (1), except as provided by an agreement under section 233 of the Social Security Act. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter, be considered to be a nonresident alien individual.</text></subparagraph> <subparagraph id="H6229252822CC46EA867FABB5D4AA1E2C"><enum>(D)</enum><header>Church employee</header><text>In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (1).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="HBA3DC1148F084F3195CBA8F1ECC48FAB"><enum>(B)</enum><header>Conforming amendments</header>
<clause id="H4DCD8B5DFDB64136A571B648717E0B40"><enum>(i)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/1402">Section 1402(j)(2)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking all that precedes <quote>shall be applied</quote> and inserting:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H166DFC569CA54E8AA9A5553199DA6925"> <subparagraph id="HA313DAA9884A45719767943E159F50A6"><enum>(A)</enum><header>Separate application of de minimis rule</header><text display-inline="yes-display-inline">Subsection (b)(1)</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause>
<clause id="H5974E7689DE345C68B4C1A26F7419B33"><enum>(ii)</enum><text>Section 1402(j)(2)(B) of such Code is amended by striking <quote>paragraph (2) of subsection (b)</quote> and inserting <quote>subsection (b)(1)</quote>. </text></clause></subparagraph></paragraph> <paragraph commented="no" id="HBD912A7CACA540C8A4D22165B879C9F4"><enum>(2)</enum><header>Amendments to the Social Security Act</header> <subparagraph commented="no" id="HFBA3803D266749D3B7FCFE96F54AB6F1"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Section 211(b)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/411">42 U.S.C. 411(b)</external-xref>) is amended—</text>
<clause commented="no" display-inline="no-display-inline" id="H333AA8AFCBD5468CB1C44A9E7CCC967F"><enum>(i)</enum><text>in subparagraph (I)—</text> <subclause commented="no" id="H6CE6E5453C39471A96F998876197497A"><enum>(I)</enum><text>by inserting <quote>and before 2022</quote> after <quote>1974</quote>; and</text></subclause>
<subclause commented="no" id="HA61AADDD3CA04E289E340060B99AD35F"><enum>(II)</enum><text>by striking <quote>or</quote> at the end; and</text></subclause></clause> <clause commented="no" id="H6DFC446916054104ABEDFC4F6FA6D67E"><enum>(ii)</enum><text display-inline="yes-display-inline">by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H8479BA874AFF4664ACCA87C8288525A4">
<subparagraph commented="no" id="HD55D309830FF467A9593E04C6C233B1C"><enum>(J)</enum><text display-inline="yes-display-inline">For any taxable year beginning in any calendar year after 2021, an amount equal to—</text> <clause commented="no" id="H5825E15CC1E04F9A9D5ED5100D577C21"><enum>(i)</enum><text display-inline="yes-display-inline">$400,000, reduced (but not below zero) by</text></clause>
<clause commented="no" display-inline="no-display-inline" id="H9ADB2FC47FE14FA49550D2582A96EF3B"><enum>(ii)</enum><text>the sum of—</text> <subclause commented="no" id="HA6316063A01B4111A113718A2D8FA106"><enum>(I)</enum><text>the part of the net earnings from self-employment (if any) which is not in excess of—</text>
<item commented="no" id="HCDD49D0E87A3419CA66134624E86E141"><enum>(aa)</enum><text display-inline="yes-display-inline">the amount equal to the contribution and benefit base (as determined under section 230) which is effective for the calendar year in which such taxable year begins, minus</text></item> <item commented="no" id="H8430B43AF8694C8F9A6CF5FC56722AED"><enum>(bb)</enum><text display-inline="yes-display-inline">the amount of the wages paid to such individual during such taxable year, plus</text></item></subclause>
<subclause commented="no" id="HEA055E41B65743DB8146EF7242979777"><enum>(II)</enum><text>the amount of the wages paid to such individual during such taxable year which is in excess of the amount in subclause (I)(aa); or</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph> <subparagraph commented="no" id="HC8B787CA37904021B423ACEB7B1D50CE"><enum>(B)</enum><header>Phaseout</header><text display-inline="yes-display-inline">Section 211(b) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/411">42 U.S.C. 411(b)</external-xref>) is amended by adding at the end the following: <quote>Paragraph (1) shall apply only to taxable years beginning in calendar years for which the contribution and benefit base (as determined under section 230) is less than $400,000.</quote>.</text></subparagraph></paragraph></subsection>
<subsection id="H1B62B3180AC34B1A96E25BFDF3D6C325"><enum>(c)</enum><header>Special rule for wages from multiple employers which total in excess of $400,000</header>
<paragraph id="HF94C00ECE68745E3AD882CFDF0645041"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/21">chapter 21</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H8FE4555660174147A2C355FCE8440A7E"> <section id="HFB927FB5799648EF8ABAE49B3CE45D9E"><enum>3103.</enum><header>Special rules for remuneration from multiple employers</header> <subsection id="H17C03B76FBA444C2A95A2B619AAEA043"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of an employee receiving wages from more than one employer during a calendar year, there is hereby imposed a tax on such employee (for the last taxable year beginning in the calendar year the wages are received) equal to the excess (if any) of—</text>
<paragraph id="H51848AF52C7B4CB281947AF8BE474BA3"><enum>(1)</enum><text>the tax that would have been imposed by section 3101(a) if such wages had been received from one employer, over</text></paragraph> <paragraph id="HEB3B3502E1FB418CA1869FD9D12F8D85"><enum>(2)</enum><text>the aggregate tax imposed by such section with respect to such wages.</text></paragraph></subsection>
<subsection id="HE560A95F9AA343719C458375667623A6"><enum>(b)</enum><header>Coordination with special refund provision</header><text>No credit shall be determined under section 31(b) with respect to any employee for any taxable year unless the amount described in subsection (a)(1) with respect to wages received during the calendar year in which such taxable year begins exceeds the amount described in subsection (a)(2) with respect to such wages, and the amount of such credit so determined shall not exceed such excess.</text></subsection> <subsection id="HE67E3F3BB1924753B1B616FDC13F5F10"><enum>(c)</enum><header>Wages</header><text>For purposes of this section, the term <quote>wages</quote> shall have the same meaning as when used in section 1402(b). </text></subsection>
<subsection id="H7C7676E66FB44E149509D203ED6A5973"><enum>(d)</enum><header>Application to tier I railroad retirement tax</header><text display-inline="yes-display-inline">In the case of compensation (as defined in section 3231(e)), for purposes of applying subsections (a) and (b), the reference to the tax that would have been imposed by section 3101(a) shall be treated as including a reference to so much of the tax that would have been imposed on such compensation under section 3201(a) or 3211(a) (or would have been so imposed but for paragraph (2) of section 3231(e)) as is determined by reference to the rate of tax in effect under section 3101(a).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="H34DF5684961A4A1E8E2878B4DD2FA0F5"><enum>(2)</enum><header>Failure by individual to pay estimated income tax</header><text>Subsection (m) of <external-xref legal-doc="usc" parsable-cite="usc/26/6654">section 6654</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H0F2B5C2489734D5B8476322994CC423E">
<subsection id="H3348B6E4E8104BBFAE96E85240878793"><enum>(m)</enum><header>Special rule for certain employment taxes</header><text display-inline="yes-display-inline">For purposes of this section, the tax imposed by sections 3101(b)(2) (to the extent not withheld) and the tax imposed by section 3103 shall be treated as taxes imposed by chapter 2.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="H9FF244D571714625ACCE4EC5B588FD4C"><enum>(3)</enum><header>Clerical amendment</header><text>The table of sections for subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/21">chapter 21</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H3B782E4A3FCF4AE29B7C2DCCFE2A6ED1">
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H8FE4555660174147A2C355FCE8440A7E" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded">
<toc-entry idref="HFB927FB5799648EF8ABAE49B3CE45D9E" level="section">Sec. 3103. Special rules for remuneration from multiple employers.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H693F40B8C02148F5B23E22F9622C7B95"><enum>(d)</enum><header>Effective dates</header>
<paragraph id="H0F816102F4C94DA2A02FE6CE2F990EF5"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply to remuneration paid in calendar years after 2021.</text></paragraph> <paragraph id="H6E6771B49B424A85B8DA2CB792BB237B"><enum>(2)</enum><header>Self-employment income</header><text>The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2021.</text></paragraph></subsection></section>
<section display-inline="no-display-inline" section-type="subsequent-section" id="HA1B20794E2024CFD8EC4E9715043EA7A"><enum>202.</enum><header>Including earnings over $400,000 in Social Security benefit formula</header>
<subsection id="HA6680D8279E54A10B424C126895DB353"><enum>(a)</enum><header>Inclusion of earnings over $400,000 in determination of primary insurance amounts</header><text>Section 215(a)(1)(A) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(a)(1)(A)</external-xref>) is amended—</text> <paragraph id="H6D8A3E137D334596AACB0BD747750373"><enum>(1)</enum><text>in clause (ii), by striking <quote>and</quote> at the end;</text></paragraph>
<paragraph id="HFD1B221DC799440194473887A6A0AE10"><enum>(2)</enum><text>in clause (iii), by inserting <quote>and</quote> at the end; and</text></paragraph> <paragraph id="HAE08676743834F939EA050637FC6C17F"><enum>(3)</enum><text>by inserting after clause (iii) the following:</text>
<quoted-block style="traditional" display-inline="no-display-inline" id="H5C46F2760B8941B097D4FF1D0846BAB6">
<clause id="HE56906FEABEE40539AEDC335ABCEDF16" indent="up2"><enum>(iv)</enum><text display-inline="yes-display-inline">1 percent of the individual’s excess average indexed monthly earnings (as defined in subsection (b)(5)(A)).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> <subsection id="HD18F9242DB3E4A40B802924E035B25B9"><enum>(b)</enum><header>Definition of excess average indexed monthly earnings</header><text>Section 215(b) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(b)</external-xref>) is amended—</text>
<paragraph id="H40BF55449EC14020BDE6A451000F1188"><enum>(1)</enum><text>by striking <quote>wages</quote> and <quote>self-employment income</quote> each place such terms appear and inserting <quote>basic wages</quote> and <quote>basic self-employment income</quote>, respectively; and</text></paragraph> <paragraph id="HEEBC65D0AA204963B5C16D200E852E6B"><enum>(2)</enum><text>by adding at the end the following:</text>
<quoted-block style="traditional" display-inline="no-display-inline" id="H9B48B5E82E9B4422A359EEF6D75689AA">
<paragraph id="H24289A9F04C943909D725068F2CDE9CF" indent="up1"><enum>(5)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H8ACFA33AAF664DAA89A317B6FC47E62C"><enum>(A)</enum><text display-inline="yes-display-inline">An individual's excess average indexed monthly earnings shall be equal to the amount of the individual's average indexed monthly earnings that would be determined under this subsection by substituting <quote>excess wages</quote> for <quote>basic wages</quote> and <quote>excess self-employment income</quote> for <quote>basic self-employment income</quote> each place such terms appear in this subsection (except in this paragraph).</text></subparagraph> <subparagraph id="H4CF393CDB14E4BEF8F637DFB3840C1F5" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">For purposes of this subsection—</text>
<clause id="H02C2788C03324EB1B22875EFB740D44F"><enum>(i)</enum><text display-inline="yes-display-inline">the term <quote>basic wages</quote> means that portion of the wages of an individual paid in a year that does not exceed the contribution and benefit base for the year;</text></clause> <clause id="H3EFED4A2E0A74AC6886D81AF859E8C17"><enum>(ii)</enum><text display-inline="yes-display-inline">the term <quote>basic self-employment income</quote> means that portion of the self-employment income of an individual credited to a year that does not exceed an amount equal to the contribution and benefit base for the year minus the amount of the wages paid to the individual in the year;</text></clause>
<clause id="H36D17545B0EC426697F5FBB596464736"><enum>(iii)</enum><text display-inline="yes-display-inline">the term <quote>excess wages</quote> means that portion of the wages of an individual paid in a year after 2021 in excess of the higher of $400,000 or the contribution and benefit base for the year; and</text></clause> <clause id="HA3C7CCFC302A45C19C8CFE5D57126309"><enum>(iv)</enum><text display-inline="yes-display-inline">the term <quote>excess self-employment income</quote> means that portion of the self-employment income of an individual credited to a year after 2021 in excess of the higher of $400,000 or such contribution and benefit base for the year.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H3D784CCE8AA84F3EA362C4A9EA4BC011"><enum>(c)</enum><header>Conforming amendments</header><text display-inline="yes-display-inline">Title II of the Social Security Act is amended—</text> <paragraph id="H16F9052F180646CB8C80BD593EC4F95F"><enum>(1)</enum><text>in section 203(a)(6)(A) (<external-xref legal-doc="usc" parsable-cite="usc/42/403">42 U.S.C. 403(a)(6)(A)</external-xref>), by striking <quote>85 percent of such individual's average indexed monthly earnings</quote> and inserting <quote>the sum of 85 percent of such individual's average indexed monthly earnings and 1 percent of such individual’s excess average indexed monthly earnings (as defined in section 215(b)(5)(A))</quote>;</text></paragraph>
<paragraph id="HDC405FA0F73E4CAF8676CD6DC9CDC6E5"><enum>(2)</enum><text>in section 212 (<external-xref legal-doc="usc" parsable-cite="usc/42/412">42 U.S.C. 412</external-xref>), by inserting <quote>excess average indexed monthly earnings,</quote> after <quote>average indexed monthly earnings,</quote> each place it appears; </text></paragraph> <paragraph id="H2029B23F0FE94D4193A817FB3820465F"><enum>(3)</enum><text>in section 215(e)(1) (<external-xref legal-doc="usc" parsable-cite="usc/42/415">42 U.S.C. 415(e)(1)</external-xref>), by inserting <quote>and before 2022</quote> after <quote>after 1974</quote>.</text></paragraph></subsection>
<subsection display-inline="no-display-inline" id="H0F50113AE45D4445AB9F92E14240954E"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply with respect to individuals who initially become eligible (within the meaning of section 215(a)(3)(B) of the Social Security Act) for old-age or disability insurance benefits under title II of the Social Security Act, or who die (before becoming eligible for such benefits), in any calendar year after 2021.</text></subsection></section> <section display-inline="no-display-inline" section-type="subsequent-section" id="H2FAE80D29B99463AA3B2C7890E8D1FBB"><enum>203.</enum><header>Establishing the Social Security Trust Fund</header> <subsection id="HE8F0D32BDC1645AE84136B381F25F740"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 201(a) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401(a)</external-xref>) is amended to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H1C3BF6E4F2D3467AADB725A5F6F85C76">
<subsection id="HEE16BA563F0C493A9B3C4F0306932FAD"><enum>(a)</enum><text display-inline="yes-display-inline">There is hereby created on the books of the Treasury of the United States a trust fund to be known as the <quote>Social Security Trust Fund</quote>. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the date of the enactment of section 203 of <short-title>Social Security 2100: A Sacred Trust</short-title>, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after date of the enactment of section 203 of <short-title>Social Security 2100: A Sacred Trust</short-title>, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of—</text> <paragraph id="HFB33A27EFAB341988BB25C5352CB7B42"><enum>(1)</enum><text>the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; and</text></paragraph>
<paragraph id="HDEA4789E44C141B785D9AD9BE221CA46"><enum>(2)</enum><text>the taxes imposed by chapter 2 (other than <external-xref legal-doc="usc" parsable-cite="usc/26/1401">section 1401(b))</external-xref> of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self-employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns.</text></paragraph><continuation-text continuation-text-level="subsection">The amounts appropriated by paragraphs (1) and (2) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in paragraphs (1) and (2), paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs (1) and (2). All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).</continuation-text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HDD8A7B4E5E2249298AF1AF0809ED7BBF"><enum>(b)</enum><header>Required actuarial analysis</header><text>Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: <quote>Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.</quote>.</text></subsection>
<subsection id="H188308398AE343F78F439BD4F5C5A710"><enum>(c)</enum><header>Board of Trustees</header>
<paragraph display-inline="no-display-inline" id="H7F135B0243944067828DAC8BE153235C"><enum>(1)</enum><header>Board of Trustees of Social Security Trust Fund</header><text display-inline="yes-display-inline">Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the <quote>Trust Funds</quote>)</quote> and inserting <quote>the Social Security Trust Fund (in this title referred to as the <quote>Trust Fund</quote>)</quote>.</text></paragraph> <paragraph id="H86130BF57085403F98A296CB3FA00429"><enum>(2)</enum><header>Continuity of Board of Trustees</header><text display-inline="yes-display-inline">The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund.</text></paragraph></subsection>
<subsection id="H31342FF71C3C40FDA8F09DB8EC47D4BF"><enum>(d)</enum><header>Conforming amendments related to Social Security Trust Fund</header>
<paragraph id="H1312786546014796B929B355CBC32436"><enum>(1)</enum><header>Amendment to section heading</header><text display-inline="yes-display-inline">The section heading for section 201 of the Social Security Act is amended to read as follows: <quote><header-in-text level="section" style="traditional">Social Security Trust Fund</header-in-text></quote>.</text></paragraph> <paragraph id="HCD32BAF121514978B37854319A03265A"><enum>(2)</enum><header>Board of Trustees</header><text display-inline="yes-display-inline">Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended—</text>
<subparagraph id="H1AE5771F6469485392303B829C8BD743"><enum>(A)</enum><text display-inline="yes-display-inline">in the matter preceding paragraph (1), by striking <quote>Board of Trustees of the Trust Funds</quote> and inserting <quote>Board of Trustees of the Trust Fund</quote>;</text></subparagraph> <subparagraph id="HB21FA5F86E36438D82C78F3277B0BB9A"><enum>(B)</enum><text display-inline="yes-display-inline">in paragraph (1), by striking <quote>Trust Funds</quote> and inserting <quote>Trust Fund</quote>;</text></subparagraph>
<subparagraph id="H8FC262A86E4F4C85A368E77852A53779"><enum>(C)</enum><text>in paragraph (2)—</text> <clause id="HF1D59A2E81594DC7BD447A9E24909D73"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>Trust Funds</quote> and inserting <quote>Trust Fund</quote>; and</text></clause>
<clause id="H6D9E7091A0B841AFA2FDF9C4E37E652E"><enum>(ii)</enum><text>by striking <quote>their</quote> and inserting <quote>its</quote>;</text></clause></subparagraph> <subparagraph id="HF46D3F36FACC4AF3BE0254510B29A6A8"><enum>(D)</enum><text display-inline="yes-display-inline">in paragraph (3), by striking <quote>either of the Trust Funds</quote> and inserting <quote>the Trust Fund</quote>;</text></subparagraph>
<subparagraph id="H5AB3AE735BE34D32A851B8906DA6AC8F"><enum>(E)</enum><text>in paragraph (5)—</text> <clause id="HA4B333A78550444E9899FCD2DA1CBBC0"><enum>(i)</enum><text>by striking <quote>managing the Trust Funds</quote> and inserting <quote>managing the Trust Fund</quote>; and</text></clause>
<clause id="HF65CD9673FF14D60953FCB9313F6E82A"><enum>(ii)</enum><text>by striking <quote>Trust Funds are</quote> and inserting <quote>Trust Fund is</quote>;</text></clause></subparagraph> <subparagraph id="H3BD717E195EE4E30BA3AEC61AB705078"><enum>(F)</enum><text display-inline="yes-display-inline">in the matter following paragraph (5), by striking <quote>Trust Funds</quote> each place it appears and inserting <quote>Trust Fund</quote>; and</text></subparagraph>
<subparagraph id="HE67857D7C0E7421BBF494D942810F373"><enum>(G)</enum><text display-inline="yes-display-inline">in the second sentence in the matter following paragraph (5), by striking <quote>whether the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are</quote> and inserting <quote>whether the Social Security Trust Fund is</quote>.</text></subparagraph></paragraph> <paragraph id="H63BEAC0738E8422E812B36E0589A6A0B"><enum>(3)</enum><header>Investments</header><text>Section 201 of such Act is amended in subsections (d) and (e) by striking <quote>Trust Funds</quote> each place it appears and inserting <quote>Trust Fund</quote>.</text></paragraph>
<paragraph id="HB43F8A8680E342319A60814F4AF625E3"><enum>(4)</enum><header>Crediting of interest and proceeds to Trust Funds</header><text>Section 201(f) of such Act is amended—</text> <subparagraph id="H9166F1C5883F466E823946AED6120EFE"><enum>(A)</enum><text>by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively</quote> and inserting <quote>the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund</quote>;</text></subparagraph>
<subparagraph id="H5D00AEA12476473ABAB554C550E09129"><enum>(B)</enum><text>by striking <quote>either of the Trust Funds</quote> and inserting <quote>the Trust Fund</quote>; and</text></subparagraph> <subparagraph id="H1A358CC2C5F444AD88165139CE0F5C3D"><enum>(C)</enum><text>by striking <quote>such Trust Fund</quote> and inserting <quote>the Trust Fund</quote>.</text></subparagraph></paragraph>
<paragraph id="HE62A7B7CB3EA4814A9EB39891253FE4F"><enum>(5)</enum><header>Administrative costs</header><text>Section 201(g) of such Act is amended—</text> <subparagraph id="HEE7C1C13DBC941729732892FC3B0D20A"><enum>(A)</enum><text display-inline="yes-display-inline">in paragraph (1)—</text>
<clause id="H619D0EE638174C608FDEFE56E04139DC"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence</quote> and all that follows through <quote>(<external-xref legal-doc="public-law" parsable-cite="pl/103/296">Public Law 103–296</external-xref>).</quote>; and</text></clause> <clause id="H855533AFA3E945B280AD3F3F22BE9DBB"><enum>(ii)</enum><text>in subparagraph (B)(i)—</text>
<subclause id="HB86C8C0570A541FA957AB95B53B73513"><enum>(I)</enum><text>by striking subclauses (II) and (III) and inserting the following:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="HFEEB5DB4549E4418B52F6EB57813B4D3"> <subclause id="H2EB1090E3AB74A8791E0122D6A0BD7EB" indent="up2"><enum>(II)</enum><text display-inline="yes-display-inline">the portion of such costs which should have been borne by the Social Security Trust Fund,</text></subclause><after-quoted-block>; and</after-quoted-block></quoted-block></subclause>
<subclause id="H8376CC2FBBB945FEADEF7BAD75D1BE8C"><enum>(II)</enum><text>by redesignating subclauses (IV) and (V) as subclauses (III) and (IV);</text></subclause></clause></subparagraph> <subparagraph id="H2D928E7F53C141A58FFF8832341D00FB"><enum>(B)</enum><text>in paragraph (2)—</text>
<clause id="H46F601AB335D4592AEF5681936640930"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>Trust Funds</quote> and inserting <quote>Trust Fund</quote>; and</text></clause> <clause id="H2BF0CC4237F84C9EA204C1545CDBD661"><enum>(ii)</enum><text>by striking the last sentence; and</text></clause></subparagraph>
<subparagraph id="HB9A13A8397D24792A783A59841636EC1"><enum>(C)</enum><text display-inline="yes-display-inline">in paragraph (4), by striking <quote>Trust Funds</quote> each place it appears and inserting <quote>Trust Fund</quote>.</text></subparagraph></paragraph> <paragraph id="HBF202CBDFC2F4EEBA8349EB1C527363E"><enum>(6)</enum><header>Benefit payments</header><text>Section 201(h) of such Act is amended to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="HC0366B1BE6A24784A1145E499AEF46CA">
<subsection id="HFE6F3C66C73E4AFB827E52BCE4BD3AD1"><enum>(h)</enum><text display-inline="yes-display-inline">All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="HB4D43C3F2F21428A803E5A3BD6EA0FB6"><enum>(7)</enum><header>Gifts</header><text>Section 201(i) of such Act is amended—</text>
<subparagraph id="HD3259158CE664E77887D47747CC8A0AD"><enum>(A)</enum><text>in paragraph (1), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>; and</text></subparagraph> <subparagraph id="H154555D4C6614FF5BFB4A281DA7F883B"><enum>(B)</enum><text>in paragraph (2)(B), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>.</text></subparagraph></paragraph>
<paragraph id="HC743CDCC067D4F3E8516FFEB0E70EA9F"><enum>(8)</enum><header>Travel expenses</header><text>Section 201(j) of such Act is amended by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)</quote> and inserting <quote>the Social Security Trust Fund</quote>.</text></paragraph> <paragraph id="H91DCFE6B97704051BE943335362925A4"><enum>(9)</enum><header>Demonstration projects</header><text>Section 201(k) of such Act is amended by striking <quote>the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security</quote> and inserting <quote>the Social Security Trust Fund</quote>.</text></paragraph>
<paragraph id="HF97EA9C9BF894FADAD2464A53DC4147E"><enum>(10)</enum><header>Benefit checks</header><text>Section 201(m) of such Act is amended—</text> <subparagraph id="H31B91A23C4B44BD78447EE617C3F2F09"><enum>(A)</enum><text>in paragraph (2), by striking <quote>each of the Trust Funds</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph>
<subparagraph id="H5F51EAC6036D4676AE4BE77C25839143"><enum>(B)</enum><text>in paragraph (3), by striking <quote>one of the Trust Funds</quote> and inserting <quote>the Trust Fund</quote>; and</text></subparagraph> <subparagraph id="H5343A995FDAA46A4A02CADD7F186E8EF"><enum>(C)</enum><text>by striking <quote>such Trust Fund</quote> each place it appears and inserting <quote>the Trust Fund</quote>.</text></subparagraph></paragraph>
<paragraph id="H7485B4888E454379A6D16FFF1C9AF0FB"><enum>(11)</enum><header>Conforming repeals</header>
<subparagraph id="H01AB033ADE3843AE91C3D3670B4D25A7"><enum>(A)</enum><header>In general</header><text>Section 201 of such Act is amended by striking subsections (b), (l), and (n).</text></subparagraph> <subparagraph id="HEA5AA07121E54D2F844637F6FADB7F8F"><enum>(B)</enum><header>Redesignations</header><text>Section 201 of such Act is further amended—</text>
<clause id="H484CEEA7AD004BFAA9135E8B09839F53"><enum>(i)</enum><text>by redesignating subsections (c) through (j) as subsections (b) through (i), respectively;</text></clause> <clause id="HBB7C85C8A7D0489790F2C14D9CDC3551"><enum>(ii)</enum><text>by redesignating subsection (k) as subsection (j); and</text></clause>
<clause id="HF870F74DF4194A3D939FF45CF1223DC2"><enum>(iii)</enum><text>by redesignating subsection (m) as subsection (k).</text></clause></subparagraph> <subparagraph id="HFAF929DDCA5F4045979C5CA34BF4630B"><enum>(C)</enum><header>References to redesignated sections</header> <clause id="H5018FBBEACCF496595EB031F9DD80681"><enum>(i)</enum><text>Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended—</text>
<subclause id="H62459B0F89024F90B148106C52ACFEB8"><enum>(I)</enum><text>by striking <quote>subsection (i)(1)</quote> and inserting <quote>subsection (h)(1)</quote>; and</text></subclause> <subclause id="H59706413CC7E4B6F8D0A226FF7BD1B49"><enum>(II)</enum><text>by striking <quote>subsection (d)</quote> and inserting <quote>subsection (c)</quote>.</text></subclause></clause>
<clause id="H86710674A0654DCF872C14314D73D175"><enum>(ii)</enum><text>Section 1131(b)(1) of such Act is amended by striking <quote>section 201(g)(1)</quote> and inserting <quote>section 201(f)(1)</quote>.</text></clause></subparagraph></paragraph></subsection> <subsection id="H6C7523D80C3744FEA1F4EF7CC7A64FE8"><enum>(e)</enum><header>Other conforming amendments to Social Security Act</header> <paragraph id="H1F1E172D998F4C56A294403E97A5C7E8"><enum>(1)</enum><header>Title II</header><text>Title II of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401 et seq.</external-xref>) is amended—</text>
<subparagraph id="H383B2009824749BFAF67E373DB89BD17"><enum>(A)</enum><text display-inline="yes-display-inline">in section 202(x)(3)(B)(iii), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate,</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph> <subparagraph id="H333E5D04B24C456B83AE7238C2EAB6B9"><enum>(B)</enum><text display-inline="yes-display-inline">in section 206(d)(5), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph>
<subparagraph id="HFFF831B589734551A10E951BAD5E3BB4"><enum>(C)</enum><text display-inline="yes-display-inline">in section 206(e)(3)(B), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph> <subparagraph id="HCA088C2FEFD34078AAC067C5CEE64234"><enum>(D)</enum><text display-inline="yes-display-inline">in section 208(b)(5)(A), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph>
<subparagraph id="H7CFFD281BAAC4F079AF44CF017BDC6FF"><enum>(E)</enum><text>in section 215(i)(1)(F)—</text> <clause id="HAE5E83D8EA514C72A800F5C3C3C90B93"><enum>(i)</enum><text>in clause (i)—</text>
<subclause id="H0A7DAF85016E4DB19C34D0D8AF077CFA"><enum>(I)</enum><text>by striking <quote>the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>the balance in the Social Security Trust Fund</quote>; and</text></subclause> <subclause id="HA1571CED75A9424F8D3313F466EF0E38"><enum>(II)</enum><text display-inline="yes-display-inline">by striking <quote>and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)</quote>; and</text></subclause></clause>
<clause id="HA7A9D97C93B74B49AA2BB395B30754B7"><enum>(ii)</enum><text>in clause (ii)—</text> <subclause id="H5A1BFBD786144A63999688DE8F45B0E8"><enum>(I)</enum><text>by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>; and</text></subclause>
<subclause id="H9AF317BB9A334BB1B3D7C1E843A2B20B"><enum>(II)</enum><text>by striking <quote>(other than payments</quote> and all that follows through <quote>and reducing</quote> and inserting <quote>, but reducing</quote>;</text></subclause></clause></subparagraph> <subparagraph id="HAE50ECDD67DD4DC5B340EE924A51A765"><enum>(F)</enum><text>in section 221(e)—</text>
<clause id="H474E2D5643AE44B48FDA00D5B1EB3DE7"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>Trust Funds</quote> each place it appears and inserting <quote>Trust Fund</quote>; and</text></clause> <clause id="H5B346203060B4B5CA7F9342DF52A6802"><enum>(ii)</enum><text>by striking the last sentence;</text></clause></subparagraph>
<subparagraph id="H3138E5F3FB00448C95D6047FD44447DB"><enum>(G)</enum><text display-inline="yes-display-inline">in section 221(f), by striking <quote>Trust Funds</quote> and inserting <quote>Trust Fund</quote>;</text></subparagraph> <subparagraph id="HCFA1C0604CAF47F1A7F4ECC066B4D388"><enum>(H)</enum><text>in section 222(d)—</text>
<clause id="HFD324590592543A28796A1090FC14053"><enum>(i)</enum><text display-inline="yes-display-inline">in the section heading, by striking <quote><header-in-text level="subsection" style="traditional">Trust Funds</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="traditional">Trust Fund</header-in-text></quote>;</text></clause> <clause id="H54CC2653423D45B9A0EE7EE91D1ED2B5"><enum>(ii)</enum><text>in paragraph (1), by striking <quote>to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund</quote>; and</text></clause>
<clause id="H6A96223831584717BC06D2E0EEB8133C"><enum>(iii)</enum><text>by amending paragraph (4) to read as follows:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H99080FE8153D403790C1590139A828C2"> <paragraph id="HF08EF608DA244032AF1F70C224F704D9" indent="up1"><enum>(4)</enum><text display-inline="yes-display-inline">The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></clause></subparagraph>
<subparagraph id="H21C2BC7BA1E64B52B5EDCE86238843A7"><enum>(I)</enum><text>in section 228(g)—</text> <clause id="H897DAE25279C44BC8DB4DBEAE3E3F318"><enum>(i)</enum><text>in the section heading, by striking <quote><header-in-text level="subsection" style="traditional">Federal Old-Age and Survivors Insurance Trust Fund</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="traditional">Social Security Trust Fund</header-in-text></quote>; and</text></clause>
<clause id="H921CCE2C90D94C65884534536A81AACE"><enum>(ii)</enum><text display-inline="yes-display-inline">in the matter preceding paragraph (1), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>;</text></clause></subparagraph> <subparagraph id="H8CB933DE215B4474A0FC303DFEF3CC27"><enum>(J)</enum><text display-inline="yes-display-inline">in section 231(c), by striking <quote>Trust Funds</quote> each place it appears and inserting <quote>Trust Fund</quote>; and</text></subparagraph>
<subparagraph id="H5BDCDAEFEC304683B3E1C04C09E6C2DD"><enum>(K)</enum><text display-inline="yes-display-inline">in section 234(a)(1), by striking <quote>Trust Funds</quote> and inserting <quote>Trust Fund</quote>.</text></subparagraph></paragraph> <paragraph id="H27DB46196CD74F6DA6D20AA2F698C30F"><enum>(2)</enum><header>Title VII</header><text display-inline="yes-display-inline">Title VII of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/901">42 U.S.C. 901 et seq.</external-xref>) is amended—</text>
<subparagraph id="H5AB625B941BE4BABB70FD1E2B8977E2A"><enum>(A)</enum><text>in section 703(j), by striking <quote>Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund,</quote> and inserting <quote>Social Security Trust Fund</quote>;</text></subparagraph> <subparagraph id="H2C584299BB5342AEB73C62CF363F0DFE"><enum>(B)</enum><text>in section 708(c), by striking <quote>the <quote>OASDI trust fund ratio</quote> under section 201(l),</quote> after <quote>computing</quote>;</text></subparagraph>
<subparagraph id="H81D7F870C36A4A38823B57A21CAA8F71"><enum>(C)</enum><text>in section 709—</text> <clause id="H7A1ECA6093F341BD84396DD2B23B6452"><enum>(i)</enum><text>in subsection (a), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>; and</text></clause>
<clause id="HBA04276830FA495B84337B3D9D372450"><enum>(ii)</enum><text>in subsection (b)—</text> <subclause id="H898453A879184696AB17252DD348D3C4"><enum>(I)</enum><text>in paragraph (1), by striking <quote>section 201(l) or</quote>; and</text></subclause>
<subclause id="H0EFB2EEF88364299BDC3C860D2762B85"><enum>(II)</enum><text>in paragraph (2), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>; and</text></subclause></clause></subparagraph> <subparagraph id="H9E0E201333E84E56BE9D4F270C2E04E3"><enum>(D)</enum><text>in section 710—</text>
<clause id="H5B133AD1B8294146A81FEDC1D79F8C7A"><enum>(i)</enum><text>in subsection (a), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>; and</text></clause> <clause id="H024E51CA7FA34ADBB46B1771119D25F2"><enum>(ii)</enum><text>in subsection (b)—</text>
<subclause id="H51D6D3E3CF34415EB733257C163EFF68"><enum>(I)</enum><text display-inline="yes-display-inline">by striking <quote>any Trust Fund specified in subsection (a)</quote> and inserting <quote>the Social Security Trust Fund</quote>; and</text></subclause> <subclause id="HA02837B6D44A4032B89AF28CF3A737E8"><enum>(II)</enum><text>by striking <quote>payments from any such Trust Fund</quote> and inserting <quote>payments from the Social Security Trust Fund</quote>.</text></subclause></clause></subparagraph></paragraph>
<paragraph id="H7A57264AF63C4A349F6C29AC8BEA3ADD"><enum>(3)</enum><header>Title XI</header><text>Title XI of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1301">42 U.S.C. 1301 et seq.</external-xref>) is amended—</text> <subparagraph id="HABD9FA0F2DBA4E43BB2576C8F8B77E61"><enum>(A)</enum><text>in section 1106(b), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph>
<subparagraph id="HDB3F111804294ED88AD5729B5C682B2B"><enum>(B)</enum><text>in section 1129(e)(2)(A), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph> <subparagraph id="H4B3B55519B2D406EAA5A59075F16358F"><enum>(C)</enum><text display-inline="yes-display-inline">in sections 1131(b)(2) and 1140(c)(2), by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>;</text></subparagraph>
<subparagraph id="H98B12D5FB2014E9BA488E4F0B667EF9A"><enum>(D)</enum><text>in section 1145(c)—</text> <clause id="H9458A433F088401EA83375467555CEE0"><enum>(i)</enum><text>by striking paragraphs (1) and (2) and inserting the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H8A1DEB0BAA114FB789F14DD9091684DC">
<paragraph id="HCA323124E78D4F65B9CF4876B53B0311"><enum>(1)</enum><text display-inline="yes-display-inline">the Social Security Trust Fund;</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause> <clause id="H90312A4666AF4264BDA4C6D8659A6ECB"><enum>(ii)</enum><text>by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and</text></clause></subparagraph>
<subparagraph id="H1C3B6567E604441AA64ECB79E442C854"><enum>(E)</enum><text>in section 1148(j)(1)(A)—</text> <clause id="H5F2376C6611944F98076D0F079D2F8A2"><enum>(i)</enum><text>in the first sentence, by striking <quote>the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>the Social Security Trust Fund</quote>; and</text></clause>
<clause id="HB198FE894EA444118F8EE751DE96698C"><enum>(ii)</enum><text>by striking the second sentence.</text></clause></subparagraph></paragraph> <paragraph id="HCF027CCDB9274A24ABE3E599A3DD38B3"><enum>(4)</enum><header>Title XVIII</header><text>Title XVIII of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395">42 U.S.C. 1395</external-xref>) is amended—</text>
<subparagraph id="H29566FDA29E143ABB89665A19CE1D84E"><enum>(A)</enum><text>in section 1817(g), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>;</text></subparagraph> <subparagraph id="H4F5A81F9D5B7464FB7EBFFD821E33C60"><enum>(B)</enum><text>in section 1840(a)(2), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>; and</text></subparagraph>
<subparagraph id="HE96498C64A8A4F7BA7B76ABB88FC9456"><enum>(C)</enum><text>in section 1841(f), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></subparagraph></paragraph></subsection> <subsection id="H9FD08DE1A5D14287AF1303157B7C0BBD"><enum>(f)</enum><header>Conforming amendments outside of Social Security Act</header> <paragraph id="H7A670AC8F7624C0E9092F684135F6A2B"><enum>(1)</enum><header>Budget</header> <subparagraph id="H6C52856704D7448D8821A9E084D35293"><enum>(A)</enum><header>Off-budget exemption</header><text>Section 405(a) of the Congressional Budget Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/2/655">2 U.S.C. 655(a)</external-xref>) is amended by striking <quote>Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></subparagraph>
<subparagraph id="H9C0D2BD7EF4D4BFB959BDB0E6A1EB02F"><enum>(B)</enum><header>Sequestration exemption</header><text display-inline="yes-display-inline">Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/905">2 U.S.C. 905(g)(1)(A)</external-xref>) is amended by striking <quote>Payments to Social Security Trust Funds</quote> and inserting <quote>Payments to the Social Security Trust Fund</quote>.</text></subparagraph></paragraph> <paragraph id="HDB129FB5B0AC4557A0F9AAAF89F1FC99"><enum>(2)</enum><header>Tax</header> <subparagraph id="HC2C9E7E27A3A492F9B6EBCEC6E3A38B2"><enum>(A)</enum><header>Taxable wages</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3121">Section 3121(l)(4)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></subparagraph>
<subparagraph id="H427C946E43AC446EAD97F6EFF6C0F946"><enum>(B)</enum><header>Overpayments</header>
<clause id="H108A395159CD4F80986A01D365FB12B6"><enum>(i)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6402">Section 6402(d)(3)(C)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></clause> <clause id="HE5627640776C424587172D87FC8D4E68"><enum>(ii)</enum><text>Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></clause></subparagraph></paragraph>
<paragraph id="HD535243BBDCD4057AFBCA252CDFE2DC8"><enum>(3)</enum><header>False claims penalties</header><text>Subsection (g)(2) of section 3806 of title 31, United States Code, is amended—</text> <subparagraph id="H48996B63A98649CB97A8D349450FB063"><enum>(A)</enum><text>in subparagraph (B)—</text>
<clause id="HBAD73CBDFA9B401BBEBF8FE9C7C5974A"><enum>(i)</enum><text>by striking <quote>Secretary of Health and Human Services</quote> and inserting <quote>Commissioner of Social Security</quote>; and</text></clause> <clause id="H5C8F989BD5184987BC5BE60BA2AC351B"><enum>(ii)</enum><text>by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>; and</text></clause></subparagraph>
<subparagraph id="HAD9A9AAA12D34CDC835428250154A533"><enum>(B)</enum><text>in subparagraph (C)—</text> <clause id="H77CDEA9758B2481DA506765C165FF95B"><enum>(i)</enum><text>by striking <quote>Secretary of Health and Human Services</quote> and inserting <quote>Commissioner of Social Security</quote>; and</text></clause>
<clause id="H475686CD7FBC4414BF2DC25D77D69B08"><enum>(ii)</enum><text>by striking <quote>Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></clause></subparagraph></paragraph> <paragraph id="H07DE30A93A7547B3B31CD2D750A73453"><enum>(4)</enum><header>Railroad Retirement Board</header><text>Section 7 of the Railroad Retirement Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/45/231f">45 U.S.C. 231f</external-xref>) is amended—</text>
<subparagraph id="H094B4F6B028343CCA96B6A5C152ED89E"><enum>(A)</enum><text>in subsection (b)(2), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund</quote> and inserting <quote>Social Security Trust Fund</quote>;</text></subparagraph> <subparagraph id="H9741F2959C454D2FBD0B55670CD0A936"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (c)(2)—</text>
<clause id="H80031AB098B846A486990364DB97A487"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>Secretary of Health, Education, and Welfare</quote> each time it appears and inserting <quote>Commissioner of Social Security</quote>; and</text></clause> <clause id="HB4706A0FA641496283F17652822C5245"><enum>(ii)</enum><text display-inline="yes-display-inline">by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,</quote> each time it appears and inserting <quote>Social Security Trust Fund</quote>; and</text></clause></subparagraph>
<subparagraph id="HA9C5C5C11E4442C48341E0D1DB3E0B57"><enum>(C)</enum><text>in subsection (c)(4), by striking <quote>Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,</quote> and inserting <quote>Social Security Trust Fund</quote>.</text></subparagraph></paragraph></subsection> <subsection id="H8663CF66995C4F2B9BDCF2FEB570BBB4"><enum>(g)</enum><header>Rule of construction</header><text display-inline="yes-display-inline">Effective beginning on January 1, 2022, any reference in law (other than section 201(a) of the Social Security Act) to the <quote>Federal Old-Age and Survivors Insurance Trust Fund</quote> or the <quote>Federal Disability Insurance Trust Fund</quote> is deemed to be a reference to the Social Security Trust Fund.</text></subsection>
<subsection id="H152F2AABF40E434EA657E415F17202D4"><enum>(h)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect on January 1, 2022.</text></subsection></section> <enum>III</enum><header>Strengthening Service Delivery</header> <section id="H664FF69AF1854005A29D96AF9C92BFDA"><enum>301.</enum><header>Clarifying the requirement to mail Social Security account statements</header> <subsection id="H034EEFA28AEB48D388BB2B24080A0246"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1143 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1320b-13">42 U.S.C. 1320b–13</external-xref>) is amended—</text>
<paragraph id="H53129512CE1E4BE8AA53C99669A18FBF"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a)(1), by adding at the end the following: <quote>Such statement shall be provided by mail unless the requesting individual chooses electronic delivery for that request.</quote>; and</text></paragraph> <paragraph id="H60092CF105094409A1F5F8E932ECA672"><enum>(2)</enum><text>in subsection (c)(2)—</text>
<subparagraph id="H15E101C929CB4F6A93AFC6A83EDC716B"><enum>(A)</enum><text>by striking <quote>Beginning not later than</quote> and inserting <quote>(A) Beginning not later than</quote>; </text></subparagraph> <subparagraph id="H4004C71ACB7049D78ED5636C21C31DF7"><enum>(B)</enum><text>by inserting <quote>by mail</quote> after <quote>provide</quote>; and</text></subparagraph>
<subparagraph id="H7D3B5600990545ADB13114FC5840AD28"><enum>(C)</enum><text>by adding at the end the following:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H2E11B55BB65141609B75C8E292D1CED2"> <subparagraph id="H919269BCBAC34B01AEA97B4565FAFD07" indent="up2"><enum>(B)</enum><text display-inline="yes-display-inline">In any case in which an eligible individual described in subparagraph (A) responds to an annual inquiry by the Commissioner relating to the mailing of the individual’s statement by making an election that such statement for such year be provided in electronic form only, the requirements of this paragraph shall be deemed to be satisfied for such year with respect to the individual.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection id="H2BE9645D3FF442C293127414077E855D"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply with respect to Social Security account statements required to be provided on or after January 1, 2022.</text></subsection></section> <section id="H97E757A035B84EE5B0D17C2093D842E7"><enum>302.</enum><header>Preventing closure of field and hearing offices and resident or rural contact stations</header> <subsection id="HDA6CF95B8D4A4136823F6CCFA9DFE256"><enum>(a)</enum><header>Moratorium on closure or consolidation of field or hearing offices or new limitations on access to such offices</header> <paragraph id="H13C3259B732844339BA1FBFF31542AD8"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as provided in paragraph (2), the Commissioner of Social Security shall take no action on or after January 1, 2022, to close or consolidate field or hearing offices of the Social Security Administration or to otherwise impose any new limitation on access to such offices.</text></paragraph>
<paragraph id="HBD8D763F243D4FF78A1BC7FC5F774E1A"><enum>(2)</enum><header>Cessation of moratorium upon report to Congress</header><text display-inline="yes-display-inline">Paragraph (1) shall cease to be effective 180 days after the Commissioner submits to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a detailed report outlining and justifying the process for selecting field or hearing offices to be closed or consolidated or otherwise to have limited access. Such report shall include—</text> <subparagraph id="HEED5371C4ADB47BF99D03F0B3A258CBB"><enum>(A)</enum><text display-inline="yes-display-inline">an analysis of the criteria used for selecting field or hearing offices for closure, consolidation, or limited access;</text></subparagraph>
<subparagraph id="H59640C69771441A09E69ABD613D06746"><enum>(B)</enum><text>a description of how the Commissioner has analyzed and considered relevant factors, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens; and</text></subparagraph> <subparagraph id="H56E930EAC1E742D1BAA6439B0010B92A"><enum>(C)</enum><text display-inline="yes-display-inline">a description of any method of cost-benefit analysis applied by the Commissioner in connection with closures and consolidations of field or hearing offices, and other limitations on access to field or hearing offices, including any analysis that takes into account—</text>
<clause id="H8BD8B40FE39F49E289AC36580D0D6073"><enum>(i)</enum><text display-inline="yes-display-inline">the anticipated savings resulting from the closure, consolidation, or limitation on access;</text></clause> <clause id="HD124A065DDA9454F9F8739EAEBAFFAA2"><enum>(ii)</enum><text>the anticipated costs associated with replacing services lost by the closure, consolidation, or limitation on access;</text></clause>
<clause id="H4A1D58D9C68F44669A33DA8FCF2B6F2F"><enum>(iii)</enum><text display-inline="yes-display-inline">the anticipated effects on employees of the offices affected;</text></clause> <clause id="HC743EB0E8B0E49B79CB40800A920B5C5"><enum>(iv)</enum><text display-inline="yes-display-inline">how the loss of access resulting from the closure, consolidation, or limitation on access will be replaced by the establishment of a new field or hearing office, increased access at a different office, or some other means, and the factors considered by the Commissioner in determining how to replace such lost access; and</text></clause>
<clause id="H335C9E2A6A4543C78B1E44A685F80727"><enum>(v)</enum><text display-inline="yes-display-inline">such other relevant factors as may be determined by the Commissioner, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens.</text></clause></subparagraph></paragraph></subsection> <subsection id="HCD6B915B85804A0EAFD1E101D8AB49C6"><enum>(b)</enum><header>Requirements for future closures, consolidations, and new limitations on access</header> <paragraph id="H56C1A48315664CDE97DAFFFDA72A9E56"><enum>(1)</enum><header>In general</header><text>Section 704 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/904">42 U.S.C. 904</external-xref>) is amended by adding at the end the following new subsection:</text>
<quoted-block style="other" display-inline="no-display-inline" id="H59D562449420428A85CB3D2CD12E11C0" other-style="archaic">
<subsection id="H772C58C96B194DB5ACBA67BD5B5A0504"><enum>(f)</enum><header>Field and Hearing Offices</header>
<paragraph commented="no" display-inline="yes-display-inline" id="H1FFA44C176E74958A282D39E4E186A45"><enum>(1)</enum><text display-inline="yes-display-inline">The Commissioner may not close a field or hearing office of the Administration, consolidate two or more such offices, or otherwise impose any new limitation on public access to any such office, unless the Commissioner complies with the requirements of paragraphs (2), (3), (4), and (5) in connection with the closure, consolidation, or limitation on public access.</text></paragraph> <paragraph id="H390D9D8E0CB44B6AAFEEB84B9530A3AD" indent="up1"><enum>(2)</enum> <subparagraph commented="no" display-inline="yes-display-inline" id="H04F486EE002B413080526BDA29B45439"><enum>(A)</enum><text>The requirements of this paragraph are met in connection with a closure, consolidation, or new limitation on access referred to in paragraph (1) only if—</text>
<clause id="H7B6941A8F1144F7DB9BA2629FF6A97F6" indent="up1"><enum>(i)</enum><text>not later than 120 days before the date of the closure, consolidation, or limitation on access, the Commissioner provides effective public notice of the proposed closure, consolidation, or limitation on access (including, to the extent practicable, notice by direct mailing and through community outlets such as newspapers and posting in heavily frequented public spaces) to individuals residing in the area serviced by the affected office or offices;</text></clause> <clause id="H80F33B14F9124882926FB5AE76799712" indent="up1"><enum>(ii)</enum><text>the public notice issued pursuant to clause (i) includes information on—</text>
<subclause id="H98387321BEBF4CBFB0C2EF614EB00747"><enum>(I)</enum><text>how the Commissioner will, not later than 30 days after the date of the closure, consolidation, or limitation on access, replace the loss in access resulting from the closure, consolidation, or limitation on access by establishing a new office, increasing public access to a different office, or some other means; and</text></subclause> <subclause id="H7F53CC9A3AA14915B2AD32C2B96B4311"><enum>(II)</enum><text>how to contact the Administration if an individual experiences service delays or problems as a result of the closure, consolidation, or limitation on access; and</text></subclause></clause>
<clause id="H46C71582B6CA4D1384E87CDDA9ECF98F" indent="up1"><enum>(iii)</enum><text display-inline="yes-display-inline">not earlier than 30 days after the issuance of public notice pursuant to clause (i) and not later than 45 days before the date of the proposed closure, consolidation, or limitation on access, the Commissioner conducts at least 2 public hearings (scheduled so that the first and last such hearings are separated by at least 10 days), at which the Commissioner presents the justifications for the closure, consolidation, or limitation on access described in subparagraph (B) and provides for attendees an opportunity to present their views regarding the proposed closure, consolidation, or limitation on access.</text></clause></subparagraph> <subparagraph id="H3E98A09FC43C441CB6D79FE142216117" indent="up1"><enum>(B)</enum><text>The justifications referred to in subparagraph (A)(iii) shall consist of the following:</text>
<clause id="H6E7A6457A0134DC1AF1F98BE6164C741"><enum>(i)</enum><text display-inline="yes-display-inline">an analysis of the criteria used for selecting the field or hearing office or offices for closure, consolidation, or limited access;</text></clause> <clause id="H8B54CEE52EF843EF925912CE632FF5F1"><enum>(ii)</enum><text>a description of how the Commissioner has analyzed and considered relevant factors, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens; and</text></clause>
<clause display-inline="no-display-inline" id="H00906D49EFF64F7C873DADA954C5998C"><enum>(iii)</enum><text display-inline="yes-display-inline">a description of a method of cost-benefit analysis which shall be applied by the Commissioner in connection with the closure, consolidation, or limitation on access, and which shall take into account—</text> <subclause id="H7F86A271F194494E843D3A0C8565FE01"><enum>(I)</enum><text display-inline="yes-display-inline">the anticipated savings resulting from the closure, consolidation, or limitation on access;</text></subclause>
<subclause id="H2F71200F714148409263493F429E31BB"><enum>(II)</enum><text>the anticipated costs associated with replacing services lost by the closure, consolidation, or limitation on access;</text></subclause> <subclause id="H4607910B8AE54227B77962E4FB6E5E74"><enum>(III)</enum><text display-inline="yes-display-inline">the anticipated effects on employees of the offices affected; and</text></subclause>
<subclause id="H93FCED97D1BE45E2AA297AFD958A0DCB"><enum>(IV)</enum><text display-inline="yes-display-inline">such other relevant factors as may be determined by the Commissioner, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens.</text></subclause></clause></subparagraph> <subparagraph id="H01BAAD6A43524C13B185E4157F033694" indent="up1"><enum>(C)</enum><text>The notice provided pursuant to subparagraph (A)(i) shall include notice of the time and place of the public hearings to be conducted pursuant to clause (A)(iii) and of the right of aggrieved individuals to appeal to the Commissioner regarding the proposed closure, consolidation, or limitation on access pursuant to paragraph (4).</text></subparagraph></paragraph>
<paragraph id="H5FA864CB1F4044E59A9F210AD01049AF" indent="up1"><enum>(3)</enum><text>The requirements of this paragraph are met in connection with a closure, consolidation, or limitation on access referred to in paragraph (1) only if, not later than 30 days before the date of the proposed closure, consolidation, or limitation on access, the Commissioner submits to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and each Member of the Congress representing a State or congressional district in which the affected office or offices are located a detailed final report in support of the closure, consolidation, or limitation on access. Such report shall include—</text> <subparagraph id="H7F228481A6B24177AAD96AEC2EC0E9CF"><enum>(A)</enum><text display-inline="yes-display-inline">the justifications described in paragraph (2)(B), (including any amendments made to such justifications after the public hearings conducted pursuant to paragraph (2)(A));</text></subparagraph>
<subparagraph id="H1AF45F25CBA54FCBB1CC55D3B82B32E3"><enum>(B)</enum><text>any findings made by the Commissioner pursuant to the public hearings;</text></subparagraph> <subparagraph id="HA7E093CFCE9F4D4C8A2C7E95E774EA26"><enum>(C)</enum><text>the status of any appeals regarding the closure, consolidation, or new limitation on access which were commenced pursuant to paragraph (4) before the date of the report;</text></subparagraph>
<subparagraph id="H1F2E438B47054A618FE20F6821254B3C"><enum>(D)</enum><text display-inline="yes-display-inline">the final decision of the Commissioner regarding the closure, consolidation, or new limitation on access; and</text></subparagraph> <subparagraph id="H58C8E83923584EF8A05B0F910CA1D816"><enum>(E)</enum><text>such other information as the Commissioner considers relevant.</text></subparagraph></paragraph>
<paragraph display-inline="no-display-inline" id="H3EE26792DA414B3F869D1304A04DD365" indent="up1"><enum>(4)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="HFB5B33A6345B430FA67083CF27148086"><enum>(A)</enum><text>Upon timely request by any individual who makes a showing in writing described in subparagraph (B) in connection with a proposed closure, consolidation, or limitation on access referred to in subparagraph (A), the Commissioner shall give such individual an opportunity for a hearing with respect to the closure, consolidation, or limitation on access. The request for the hearing shall be considered timely only if it is made not later than 30 days before the proposed date of the closure, consolidation, or limitation on access. The Commissioner shall submit to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and each Member of the Congress representing a State or congressional district in which the affected office or offices are located the Commissioner’s findings based on the hearing and a description of any action taken or to be taken by the Commissioner on the basis of such findings.</text></subparagraph> <subparagraph id="HFF81C38C5B0543A38774AFBA2BD8FD2A" indent="up1"><enum>(B)</enum><text>A showing described in subparagraph (A) shall consist of a showing that—</text>
<clause id="H37DF6A5A76D74DECA21AF8D24847B520"><enum>(i)</enum><text>the determination of the Commissioner to close a field or hearing office, consolidate field or hearing offices, or impose a new limitation on access to a field or hearing office is arbitrary, capricious, an abuse of discretion, not in accordance with law, or not based on substantial evidence; or</text></clause> <clause id="H9123C15DCEF64F58BE1A2442BF2D7E79"><enum>(ii)</enum><text>the Commissioner has failed to observe procedures required by law in connection with the closure, consolidation, or new limitation on access.</text></clause></subparagraph></paragraph>
<paragraph id="H50B9F14332E34F1F88CD37750F370FBA" indent="up1"><enum>(5)</enum><text>The requirement of this paragraph is met in connection with a closure, consolidation, or limitation on access referred to in paragraph (1) only if such closure, consolidation, or limitation on access will not result in the total number of field or hearing offices of the Administration falling below the total number of such offices that were in operation on September 30, 2021.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="H68EFB3214A134B958DB6B6CC62C20EBC"><enum>(2)</enum><header>Effective date</header><text>The amendment made by paragraph (1) of this subsection shall apply with respect to closures and consolidations of field or hearing offices and impositions of new limitations on access to such offices occurring after the cessation of the moratorium under subsection (a) of this section.</text></paragraph></subsection></section>
<section commented="no" id="H217166B73D8F4850A0753E897B63370A"><enum>303.</enum><header>Ensuring access to professional representation</header>
<subsection id="HF079398539A141C287C93A631AB3107D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 206(a)(2)(A) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/406">42 U.S.C. 406(a)(2)(A)</external-xref>) is amended by striking <quote>The Commissioner of Social Security may</quote> and all that follows through the end and inserting the following: <quote>In the case of an agreement described in this subparagraph entered into in a calendar year after 2021, the dollar amount specified in clause (ii)(II) for such calendar year shall be equal to the amount determined for the calendar year preceding such calendar year, or if larger, the product (rounded to the nearest dollar) of the amount so specified and the ratio of the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding such calendar year to the national average wage index (as so defined) for 1989. Not later than November 1 of each calendar year after 2020, the Commissioner of Social Security shall publish in the Federal Register the dollar amount applicable to agreements entered into in the succeeding calendar year.</quote>.</text></subsection> <subsection id="H1EABA92430AA442EBB9E274598C56712"><enum>(b)</enum><header>Conforming amendment</header><text>Section 209(k)(1) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/409">42 U.S.C. 409(k)(1)</external-xref>), as amended by sections 103(c) and 106(b), is further amended by inserting <quote>206(a)(2)(A), </quote> after <quote>203(f)(8)(B)(ii),</quote>.</text></subsection>
<subsection id="HB384200E41974763A87AF82F1A912847"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to agreements entered into on or after January 1, 2022.</text></subsection></section>