[106th Congress Public Law 182]
[From the U.S. Government Printing Office]


<DOC>
[DOCID: f:publ182.106]


[[Page 114 STAT. 198]]

Public Law 106-182
106th Congress

                                 An Act


 
 To amend title II of the Social Security Act to eliminate the earnings 
 test for individuals who have attained retirement age. <<NOTE: Apr. 7, 
                           2000 -  [H.R. 5]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress <<NOTE: Senior Citizens' Freedom to 
Work Act of 2000.>> assembled,

SECTION 1. <<NOTE: 42 USC 1305 note.>> SHORT TITLE.

    This Act may be cited as the ``Senior Citizens' Freedom to Work Act 
of 2000''.

SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVIDUALS WHO HAVE ATTAINED 
            RETIREMENT AGE.

    Section 203 of the Social Security Act (42 U.S.C. 403) is amended--
            (1) in subsection (c)(1), by striking ``the age of seventy'' 
        and inserting ``retirement age (as defined in section 216(l))'';
            (2) in paragraphs (1)(A) and (2) of subsection (d), by 
        striking ``the age of seventy'' each place it appears and 
        inserting ``retirement age (as defined in section 216(l))'';
            (3) in subsection (f )(1)(B), by striking ``was age seventy 
        or over'' and inserting ``was at or above retirement age (as 
        defined in section 216(l))'';
            (4) in subsection (f )(3), by striking ``age 70'' and 
        inserting ``retirement age (as defined in section 216(l))'';
            (5) in subsection (h)(1)(A), by striking ``age 70'' each 
        place it appears and inserting ``retirement age (as defined in 
        section 216(l))''; and
            (6) in subsection ( j)--
                    (A) in the heading, by striking ``age seventy'' and 
                inserting ``retirement age''; and
                    (B) by striking ``seventy years of age'' and 
                inserting ``having attained retirement age (as defined 
                in section 216(l))''.

SEC. 3. NONAPPLICATION OF RULES FOR COMPUTATION OF EXEMPT AMOUNT FOR 
            INDIVIDUALS WHO HAVE ATTAINED RETIREMENT AGE.

    (a) In General.--Section 203(f )(8) of the Social Security Act (42 
U.S.C. 403(f )(8)) is amended by adding at the end the following new 
subparagraph:
            ``(E) Notwithstanding subparagraph (D), no deductions in 
        benefits shall be made under subsection (b) with respect to the 
        earnings of any individual in any month beginning with the month 
        in which the individual attains retirement age (as defined in 
        section 216(l)).''.

[[Page 114 STAT. 199]]

    (b) Conforming Amendment.--Section 203(f )(9) of the Social Security 
Act (42 U.S.C. 403(f )(9)) is amended by striking ``and (8)(D),'' and 
inserting ``(8)(D), and (8)(E),''.

SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.

    (a) Elimination of Redundant References to Retirement Age.--Section 
203 of the Social Security Act (42 U.S.C. 403) is amended--
            (1) in subsection (c), in the last sentence, by striking 
        ``nor shall any deduction'' and all that follows and inserting 
        ``nor shall any deduction be made under this subsection from any 
        widow's or widower's insurance benefit if the widow, surviving 
        divorced wife, widower, or surviving divorced husband involved 
        became entitled to such benefit prior to attaining age 60.''; 
        and
            (2) in subsection (f )(1), by striking clause (D) and 
        inserting the following: ``(D) for which such individual is 
        entitled to widow's or widower's insurance benefits if such 
        individual became so entitled prior to attaining age 60,''.

    (b) Conforming Amendment to Provisions for Determining Amount of 
Increase on Account of Delayed Retirement.--Section 202(w)(2)(B)(ii) of 
the Social Security Act (42 U.S.C. 402(w)(2)(B)(ii)) is amended by 
striking ``or suffered deductions under section 203(b) or 203(c) in 
amounts equal to the amount of such benefit'' and inserting ``or, if so 
entitled, did not receive benefits pursuant to a request by such 
individual that benefits not be paid''.

SEC. 5. <<NOTE: 42 USC 402 note.>> EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to taxable 
years ending after December 31, 1999.

    Approved April 7, 2000.

LEGISLATIVE HISTORY--H.R. 5 (S. 279):
---------------------------------------------------------------------------

HOUSE REPORTS: No. 106-507 (Comm. on Ways and Means).
CONGRESSIONAL RECORD: Vol. 146 (2000):

                                    Mar. 1, considered and passed House.
                                    Mar. 21, 22, considered and passed 
                                        Senate, amended.
                                    Mar. 28, House concurred in Senate 
                                        amendment.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 36 (2000):
            Apr. 7, Presidential remarks.

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