,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #acia  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ag1 #bjae ,mr4  
,l>son ( ,connecticut 7= himself1 ,mr4  
,cr[ley1 ,mr4 ,danny ,k4 ,davis (       
,ill9ois1 ,mr4 ,lewis1 ,mr4 ,mc,dermott1
 ,mr4 ,neal1 ,mr4 ,pascrell1 ,mr4       
,rangel1 ,ms4 ,l9da ,t4 ,sn*ez (        
,cali=nia1 ,mr4 ,?ompson ( ,cali=nia1   
,mr4 ,van ,holl51 ,mr4 ,br5dan ,f4      
,boyle ( ,p5nsylvania1 ,mr4 ,brady (    
,p5nsylvania1 ,mr4 ,capuano1 ,mr4       
,c>twright1 ,ms4 ,*u ( ,cali=nia1 ,ms4  
,cl>k ( ,massa*usetts1 ,mr4 ,cony]s1    
,mr4 ,c\rtney1 ,mr4 ,cumm+s1 ,ms4       
,de,lauro1 ,mr4 ,mi*ael ,f4 ,doyle (    
,p5nsylvania1 ,ms4 ,edw>ds1 ,mr4        
,ellison1 ,ms4 ,e%oo1 ,ms4 ,e/y1 ,mr4   
,f>r1 ,mr4 ,fattah1 ,ms4 ,gabb>d1 ,mr4  
,gallego1 ,mr4 ,grayson1 ,mr4 ,grijalva1
 ,mr4 ,ha/+s1 ,mr4 ,honda1 ,mr4         
,huffman1 ,mr4 ,israel1 ,mr4 ,jeffries1 
,ms4 ,kaptur1 ,mr4 ,keat+1 ,mr4 ,k5n$y1 
,mr4 ,t$ ,lieu ( ,cali=nia1 ,mr4        
,mc,govern1 ,mr4 ,meeks1 ,mr4 ,nadl]1   

,mr4 ,nolan1 ,ms4 ,norton1 ,mr4 ,payne1 
,mr4 ,ri*mond1 ,mr4 ,ryan ( ,ohio1 ,mr4 
,scott ( ,virg9ia1 ,mr4 ,s]rano1 ,mr4   
,sires1 ,ms4 ,slaught]1 ,mr4 ,tonko1 &  
,mr4 ,v>gas7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,education & ! ,work=ce1 = a p]iod to be
 subsequ5tly det]m9$ by ! ,speak]1 9 ea*
 case = consid]ation ( su* provisions z 
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to protect our     
,social ,security sy/em & improve       
b5efits = curr5t & future g5]ations4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,social ,security #bajj ,act4  ,i     
,/r5g!n+ ,b5efits  #aja4 ,across-!-bo>d 
b5efit increase  7a7 ,9 g5]al ,section  
#bae7;a77#a77;,a77i7 ( ! ,social        
,security ,act 7#db ,u4,s4,c4           
#dae7;a77#a77;,a77i77 is am5d$ by /rik+ 
#ij p]c5t & ins]t+ #ic p]c5t4  7b7      
,effective date  7#a7 ,9 g5]al ,!       
am5dm5t made by subsection 7a7 %all     
apply ) respect to mon?ly insurance     

b5efits payable = any mon? aft] ,decemb]
 #bjae4  7#b7 ,recomputation ( prim>y   
insurance am\nts ,not)/&+ section       
#bae7;f7 ( ! ,social ,security ,act1 !  
,commission] ( ,social ,security %all   
recompute prim>y insurance am\nts       
orig9ally comput$ = mon?s prior to      
,janu>y #bjaf to ! ext5t necess>y to    
c>ry out ! am5dm5ts made by ?is section4
  #ajb4 ,computation ( co/-(-liv+       
increases  7a7 ,9 g5]al ,section        
#bae7;i77#a7 ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #dae7;i77#a77 is am5d$ by
 add+ at ! end ! foll[+ new subp>agraph3
  7,h7 ! t]m ,consum] ,price ,index     
means ! ,consum] ,price ,index = ,eld]ly
 ,consum]s 7,,cpi-,e1 z publi%$ by !    
,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t
 ( ,labor74  4  7b7 ,application to     
pre-#aigi law  7#a7 ,9 g5]al ,section   
#bae7;i77#a7 ( ! ,social ,security ,act 
z 9 effect 9 ,decemb] #aigh1 & z appli$ 
9 c]ta9 cases "u ! provisions ( su* ,act
 z 9 effect aft] ,decemb] #aigh1 is     
am5d$ by add+ at ! end ! foll[+ new     

subp>agraph3  7,d7 ! t]m ,consum] ,price
 ,index means ! ,consum] ,price ,index =
 ,eld]ly ,consum]s 7,,cpi-,e1 z publi%$ 
by ! ,bureau ( ,labor ,/ati/ics ( !     
,dep>tm5t ( ,labor74  4  7#b7 ,con=m+   
*ange ,section #bae7;i77#d7 ( ! ,social 
,security ,act 7#db ,u4,s4,c4           
#dae7;i77#d77 is am5d$ by ins]t+ & by   
section #ajb ( ! ,social ,security #bajj
 ,act aft] #aihf4  7c7 ,no effect on    
adju/m5ts "u o!r laws ,section #bae7;i7 
( ! ,social ,security ,act 7#db         
,u4,s4,c4 #dae7;i77 is am5d$ by add+ at 
! end ! foll[+3  7#f7 ,any provision (  
law 7o!r ?an 9 ?is title1 title ,,viii1 
or title ,,xvi7 :i* provides = adju/m5t 
( an am\nt bas$ on a *ange 9 b5efit     
am\nts result+ f a det]m9ation made "u  
?is subsection %all be appli$ & adm9i/]$
 )\t reg>d to ! am5dm5ts made by section
 #ajb ( ! ,social ,security #bajj ,act4 
4  7d7 ,publication ( ,consum] ,price   
,index = ,eld]ly ,consum]s ,! ,bureau ( 
,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor 
%all prep>e & publi% ! index au?oriz$ by

 section #aia ( ! ,old] ,am]icans       
,am5dm5ts ,act ( #aihg 7#bi ,u4,s4,c4 #b
 note7 = ea* cal5d> mon?1 beg9n+ ) ,july
 ( ! cal5d> ye> foll[+ ! cal5d> ye> 9   
:i* ?is ,act is enact$1 & su* index %all
 be kn[n z ! ,consum] ,price ,index =   
,eld]ly ,consum]s4  7e7 ,effective date 
,! am5dm5ts made by subsection 7a7 %all 
apply to det]m9ations made ) respect to 
co/-(-liv+ computation qu>t]s 7z def9$ 9
 section #bae7;i77#a77;,b7 ( ! ,social  
,security ,act 7#db ,u4,s4,c4           
#dae7;i77#a77;,b777 end+ on or aft]     
,septemb] #cj ( ! second cal5d> ye>     
foll[+ ! cal5d> ye> 9 :i* ?is ,act is   
enact$4  #ajc4 ,increase 9 m9imum b5efit
 = lifetime l[ e>n]s bas$ on ye>s 9 !   
work=ce  7a7 ,9 g5]al ,section          
#bae7;a77#a7 ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #dae7;a77#a77 is am5d$-- 
7#a7 by r$esignat+ subp>agraph 7,d7 z   
subp>agraph 7,e72 &  7#b7 by ins]t+ aft]
 subp>agraph 7,c7 ! foll[+ new          
subp>agraph3  7,d7  7i7 ,effective )    
respect to ! b5efits ( individuals :o   

become eligible = old-age insurance     
b5efits or disability insurance b5efits 
7or die be=e becom+ s eligible7 aft]    
#bjae1 no prim>y insurance am\nt comput$
 "u subp>agraph 7,a7 may be less ?an !  
great] (-- 7,i7 ! m9imum mon?ly am\nt   
comput$ "u subp>agraph 7,c72 or  7,,ii7 
9 ! case ( an individual :o has m ?an   
#aj ye>s ( "w 7z def9$ 9 clause         
7iv77,i771 ! alt]native m9imum am\nt    
det]m9$ "u clause 7ii74  7ii7 7,i7 ,!   
alt]native m9imum am\nt det]m9$ "u ?is  
clause is ! applicable p]c5tage ( #a_/ab
 ( ! annual doll> am\nt det]m9$ "u      
clause 7iii7 = ! ye> 9 :i* ! am\nt is   
det]m9$4  7,,ii7 ,= purposes ( subclause
 7,i71 ! applicable p]c5tage is !       
p]c5tage specifi$ 9 connection ) ! numb]
 ( ye>s ( "w1 z set =? 9 ! foll[+ table3
 ,if ! numb] ( years,the applicable ( "w
 is3p]c5tage is3 #aaf4be p]c5t #abab4ej 
p]c5t #acah4ge p]c5t #adbe4jj p]c5t     
#aeca4be p]c5t #afcg4ej p]c5t #agdc4ge  
p]c5t #ahej4jj p]c5t #aief4be p]c5t     
#bjfb4ej p]c5t #bafh4ge p]c5t #bbge4jj  

p]c5t #bcha4be p]c5t #bdhg4ej p]c5t     
#beic4ge p]c5t #bfajj4jj p]c5t #bgajf4be
 p]c5t #bhaab4ej p]c5t #biaah4ge p]c5t  
#cj or m#abe4jj p]c5t4  7iii7 ,! annual 
doll> am\nt det]m9$ "u ?is clause is--  
7,i7 = cal5d> ye> #bjaf1 ! pov]ty       
guidel9e = #bjae2 &  7,,ii7 = any cal5d>
 ye> aft] #bjaf1 ! annual doll> am\nt = 
#bjaf multipli$ by ! ratio (--  7aa7 !  
national av]age wage index 7z def9$ 9   
section #bji7k77#a77 = ! second cal5d>  
ye> prec$+ ! cal5d> ye> = :i* !         
det]m9ation is made1 to  7bb7 ! national
 av]age wage index 7z s def9$7 = #bjad4 
7iv7 ,= purposes ( ?is subp>agraph--    
7,i7 ! t]m ye> ( "w means1 ) respect to 
an individual1 a ye> to :i* #d qu>t]s ( 
cov]age h be5 cr$it$ bas$ on su*        
individual's wages & self-employm5t     
income2 &  7,,ii7 ! t]m pov]ty guidel9e 
= #bjae means ! annual pov]ty guidel9e =
 #bjae 7z updat$ annually 9 ! ,f$]al    
,regi/] by ! ,dep>tm5t ( ,heal? & ,human
 ,s]vices "u ! au?ority ( section       
#fgc7b7 ( ! ,omnibus ,budget            

,reconciliation ,act ( #aiha7 z         
applicable to a s+le individual4  4  7b7
 ,recomputation ,not)/&+ section        
#bae7;f77#a7 ( ! ,social ,security ,act1
 ! ,commission] ( ,social ,security %all
 recompute prim>y insurance am\nts      
orig9ally comput$ = mon?s prior to      
,novemb] #bjae to ! ext5t necess>y to   
c>ry out ! am5dm5ts made by ?is section4
  7c7 ,con=m+ am5dm5t ,section          
#bji7k77#a7 ( su* ,act 7#db ,u4,s4,c4   
#dji7k77#a77 is am5d$ by ins]t+         
#bae7;a77#a77;,e71 aft]                 
#bae7;a77#a77;,d714  #ajd4 ,increase 9  
?re%old am\nts & rate = inclusion (     
social security b5efits 9 income  7a7 ,9
 g5]al ,subsection 7a7 ( section #hf ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 to read z foll[s3  7a7 ,9 g5]al ,gross 
income = ! taxable ye> ( any taxpay]    
describ$ 9 subsection 7b7 7not)/&+      
section #bjg ( ! ,social ,security ,act7
 includes social security b5efits 9 an  
am\nt equal to ! less] (-- 7#a7 #he     
p]c5t ( ! social security b5efits       

receiv$ dur+ ! taxable ye>1 or  7#b7    
"o-half ( ! excess describ$ 9 subsection
 7b77#a74  4  7b7 ,base am\nt           
,subsection 7c7 ( section #hf ( su*     
,code is am5d$ to read z foll[s3  7c7   
,base am\nt ,= purposes ( ?is section1 !
 t]m base am\nt means-- 7#a7 except z   
o!rwise provid$ 9 ?is p>agraph1 #ej1jjj1
  7#b7 #ajj1jjj 9 ! case ( a jo9t       
return1 &  7#c7 z]o 9 ! case ( a taxpay]
 :o--  7,a7 is m>ri$ z ( ! close ( !    
taxable ye> 7)9 ! mean+ ( section #ggjc7
 b does n file a jo9t return = su* ye>1 
&  7,b7 does n live ap>t f 8 sp\se at   
all times dur+ ! taxable ye>4  4  7c7   
,hospital ,insurance ,tru/ ,fund held   
h>mless ,section #aba7;e77#a7 ( !       
,social ,security ,am5dm5ts ( #aihf 7#db
 ,u4,s4,c4 #dja note7 is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,c7
 ,! am\nts appropriat$ to ! hospital    
insurance tru/ fund by subp>agraph 7,b7 
%all be det]m9$1 & transf]r$ f ! g5]al  
fund1 at su* times & 9 su* mann] s z to 
replicate1 to ! ext5t possible1 !       

appropriations & transf]s :i* w\ld h    
occurr$ ) respect to su* tru/ fund _h   
subsections 7a7 & 7b7 ( section #ajd ( !
 ,social ,security #bajj ,act n be5     
enact$4  4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjae4  ,,ii ,/r5g!n+ ! ,tru/ ,fund
  #bja4 ,det]m9ation ( wages &          
self-employm5t income above contribution
 & b5efit base aft] #bjae  7a7          
,det]m9ation ( wages above contribution 
& b5efit base aft] #bjae  7#a7 ,am5dm5ts
 to ! ,int]nal ,rev5ue ,code  7,a7 ,9   
g5]al ,p>agraph 7#a7 ( section #caba7;a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ aft] su* cal5d> ye>4 !  
foll[+3 ,! prec$+ s5t5ce %all apply only
 to cal5d> ye>s = :i* ! contribution &  
b5efit base 7z s det]m9$7 is less ?an   
#djj1jjj1 &1 = su* cal5d> ye>s1 only to 
! ext5t remun]ation paid to su* employee
 by su* employ] ) respect to employm5t  
does n exce$ #djj1jjj44  7,b7 ,con=m+   
am5dm5t ,p>agraph 7#a7 ( section        

#caba7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ ,act7 to &      
ins]t+ ,act71 or 9 excess ( #djj1jjj1   
to4  7#b7 ,am5dm5t to ! ,social         
,security ,act ,section                 
#bji7;a77#a77;,i7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #dji7;a77#a77;,i77  
is am5d$ by ins]t+ be=e ! semicolon at !
 end ! foll[+3 except t ?is subp>agraph 
%all apply only to cal5d> ye>s = :i* !  
contribution & b5efit base 7z s det]m9$7
 is less ?an #djj1jjj1 &1 = su* cal5d>  
ye>s1 only to ! ext5t remun]ation paid  
to su* employee by su* employ] ) respect
 to employm5t does n exce$ #djj1jjj4    
7#c7 ,effective date ,! am5dm5ts made by
 ?is subsection %all apply ) respect to 
remun]ation paid 9 cal5d> ye>s aft]     
#bjae4  7b7 ,det]m9ation (              
self-,employm5t income above            
contribution & b5efit base aft] #bjae   
7#a7 ,am5dm5ts to ! ,int]nal ,rev5ue    
,code  7,a7 ,9 g5]al ,p>agraph 7#a7 (   
section #adjb7;b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3

  7#a7 9 ! case ( ! tax impos$ by       
section #adja7;a71 an am\nt equal to--  
7,a7 #djj1jjj1 r$uc$ 7b n bel[ z]o7 by  
7,b7 ! sum (-- 7i7 ! "p ( ! net e>n+s f 
self-employm5t 7if any7 :i* is n 9      
excess (--  7,i7 ! am\nt equal to !     
contribution & b5efit base 7z det]m9$ "u
 section #bcj ( ! ,social ,security     
,act7 :i* is effective = ! cal5d> ye> 9 
:i* su* taxable ye> beg9s1 m9us  7,,ii7 
! am\nt ( ! wages paid to su* individual
 dur+ su* taxable ye>1 plus  7ii7 !     
am\nt ( ! wages paid to su* individual  
dur+ su* taxable ye> :i* is 9 excess ( !
 am\nt 9 clause 7i77,i72 or  4  7,b7    
,phase\t ,subsection 7b7 ( section #adjb
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+3        
,p>agraph 7#a7 %all apply only to       
taxable ye>s beg9n+ 9 cal5d> ye>s = :i* 
! contribution & b5efit base 7z det]m9$ 
"u section #bcj ( ! ,social ,security   
,act7 is less ?an #djj1jjj44  7#b7      
,am5dm5ts to ! ,social ,security ,act   
7,a7 ,9 g5]al ,section #baa7;b77#a7 ( ! 

,social ,security ,act 7#db ,u4,s4,c4   
#daa7;b77 is am5d$-- 7i7 9 subp>agraph  
7,i7--  7,i7 by ins]t+ & be=e #bjae aft]
 #aigd2 &  7,,ii7 by /rik+ or at ! end2 
&  7ii7 by add+ at ! end ! foll[+3  7,j7
 ,= any taxable ye> beg9n+ 9 any cal5d> 
ye> aft] #bjae1 an am\nt equal to--  7i7
 #djj1jjj1 r$uc$ 7b n bel[ z]o7 by  7ii7
 ! sum (--  7,i7 ! "p ( ! net e>n+s f   
self-employm5t 7if any7 :i* is n 9      
excess (-- 7aa7 ! am\nt equal to !      
contribution & b5efit base 7z det]m9$ "u
 section #bcj7 :i* is effective = !     
cal5d> ye> 9 :i* su* taxable ye> beg9s1 
m9us  7bb7 ! am\nt ( ! wages paid to su*
 individual dur+ su* taxable ye>1 plus  
7,,ii7 ! am\nt ( ! wages paid to su*    
individual dur+ su* taxable ye> :i* is 9
 excess ( ! am\nt 9 subclause 7,i77aa72 
or  4  7,b7 ,phase\t ,section #baa7;b7 (
 ! ,social ,security ,act 7#db ,u4,s4,c4
 #daa7;b77 is am5d$ by add+ at ! end !  
foll[+3 ,p>agraph 7#a7 %all apply only  
to taxable ye>s beg9n+ 9 cal5d> ye>s =  
:i* ! contribution & b5efit base 7z     

det]m9$ "u section #bcj7 is less ?an    
#djj1jjj44  7#c7 ,effective date ,!     
am5dm5ts made by ?is subsection %all    
apply to net e>n+s f self-employm5t     
d]iv$1 & remun]ation paid1 9 cal5d> ye>s
 aft] #bjae4  #bjb4 ,inclusion ( e>n+s  
ov] #djj1jjj 9 social security b5efit   
=mula  7a7 ,inclusion ( e>n+s ov]       
#djj1jjj 9 det]m9ation ( prim>y         
insurance am\nts ,section               
#bae7;a77#a77;,a7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #dae7;a77#a77;,a77  
is am5d$-- 7#a7 9 clause 7ii71 by /rik+ 
& at ! end2  7#b7 9 clause 7iii71 by    
ins]t+ & at ! end2 &  7#c7 by ins]t+    
aft] clause 7iii7 ! foll[+3  7iv7 #b    
p]c5t ( ! individual's excess av]age    
index$ mon?ly e>n+s 7z def9$ 9          
subsection 7b77#e77;,a774  4  7b7       
,def9ition ( excess av]age index$ mon?ly
 e>n+s ,section #bae7;b7 ( ! ,social    
,security ,act 7#db ,u4,s4,c4 #dae7;b77 
is am5d$--  7#a7 by /rik+ wages &       
self-employm5t income ea* place su* t]ms
 appe> & ins]t+ basic wages & basic     

self-employm5t income1 respectively2 &  
7#b7 by add+ at ! end ! foll[+3  7#e7   
7,a7 ,an individual's excess av]age     
index$ mon?ly e>n+s %all be equal to !  
am\nt ( ! individual's av]age index$    
mon?ly e>n+s t w\ld be det]m9$ "u ?is   
subsection by sub/itut+ excess wages =  
basic wages & excess self-employm5t     
income = basic self-employm5t income ea*
 place su* t]ms appe> 9 ?is subsection  
7except 9 ?is p>agraph74  7,b7 ,=       
purposes ( ?is subsection--  7i7 ! t]m  
basic wages means t portion ( ! wages ( 
an individual paid 9 a ye> t does n     
exce$ ! contribution & b5efit base = !  
ye>2  7ii7 ! t]m basic self-employm5t   
income means t portion ( !              
self-employm5t income ( an individual   
cr$it$ to a ye> t does n exce$ an am\nt 
equal to ! contribution & b5efit base = 
! ye> m9us ! am\nt ( ! wages paid to !  
individual 9 ! ye>2  7iii7 ! t]m excess 
wages means t portion ( ! wages ( an    
individual paid 9 a ye> aft] #bjae 9    
excess ( ! high] ( #djj1jjj or !        

contribution & b5efit base = ! ye>2 &   
7iv7 ! t]m excess self-employm5t income 
means t portion ( ! self-employm5t      
income ( an individual cr$it$ to a ye>  
aft] #bjae 9 excess ( ! high] ( #djj1jjj
 or su* contribution & b5efit base4  4  
7c7 ,con=m+ am5dm5t ,section            
#bae7;e77#a7 ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #dae7;e77#a77 is am5d$ by
 ins]t+ & be=e #bjaf aft] #aigd4  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to         
individuals :o initially become eligible
 7)9 ! mean+ ( section #bae7;a77#c77;,b7
 ( ! ,social ,security ,act7 = old-age  
or disability insurance b5efits "u title
 ,,ii ( ! ,social ,security ,act1 or :o 
die 7be=e becom+ eligible = su*         
b5efits71 9 any cal5d> ye> aft] #bjae4  
#bjc4 ,increase 9 ,social ,security tax 
rate  7a7 ,tax on ,employees ,! table 9 
subsection 7a7 ( section #caja ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3 ,9 cases ( wages,the  
rate ( tax receiv$ dur+3%all be3 #aiij  

or any cal5d> ye> be=e #bjahf4bj p]c5t  
#bjahf4be p]c5t #bjaif4cj p]c5t         
#bjbjf4ce p]c5t #bjbaf4dj p]c5t         
#bjbbf4de p]c5t #bjbcf4ej p]c5t         
#bjbdf4ee p]c5t #bjbef4fj p]c5t         
#bjbff4fe p]c5t #bjbgf4gj p]c5t         
#bjbhf4ge p]c5t #bjbif4hj p]c5t         
#bjcjf4he p]c5t #bjcaf4ij p]c5t         
#bjcbf4ie p]c5t #bjccg4jj p]c5t         
#bjcdg4je p]c5t #bjceg4aj p]c5t         
#bjcfg4ae p]c5t #bjcgg4bj p]c5t         
#bjchg4be p]c5t #bjcig4cj p]c5t         
#bjdjg4ce p]c5t any cal5d> ye> aft]     
#bjdj & be=e #bjhjg4dj p]c5t #bjhjg4de  
p]c5t #bjhag4ej p]c5t #bjhbg4ee p]c5t   
#bjhcg4fj p]c5t #bjhdg4fe p]c5t4 4  7b7 
,tax on ,employ]s ,! table 9 subsection 
7a7 ( section #caaa ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ to read z       
foll[s3  ,9 cases ( wages,the rate ( tax
 receiv$ dur+3%all be3  #aiij or any    
cal5d> ye> be=e #bjahf4bj p]c5t         
#bjahf4be p]c5t #bjaif4cj p]c5t         
#bjbjf4ce p]c5t #bjbaf4dj p]c5t         
#bjbbf4de p]c5t #bjbcf4ej p]c5t         

#bjbdf4ee p]c5t #bjbef4fj p]c5t         
#bjbff4fe p]c5t #bjbgf4gj p]c5t         
#bjbhf4ge p]c5t #bjbif4hj p]c5t         
#bjcjf4he p]c5t #bjcaf4ij p]c5t         
#bjcbf4ie p]c5t #bjccg4jj p]c5t         
#bjcdg4je p]c5t #bjceg4aj p]c5t         
#bjcfg4ae p]c5t #bjcgg4bj p]c5t         
#bjchg4be p]c5t #bjcig4cj p]c5t         
#bjdjg4ce p]c5t any cal5d> ye> aft]     
#bjdj & be=e #bjhjg4dj p]c5t #bjhjg4de  
p]c5t #bjhag4ej p]c5t #bjhbg4ee p]c5t   
#bjhcg4fj p]c5t #bjhdg4fe p]c5t4 4  7c7 
,self-,employm5t ,income ,! table 9     
subsection 7a7 ( section #adja ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3 ,9 cases ( wages,the  
rate ( tax receiv$ dur+3%all be3 #aiij  
or any cal5d> ye> be=e #bjahab4dj p]c5t 
#bjahab4ej p]c5t #bjaiab4fj p]c5t       
#bjbjab4gj p]c5t #bjbaab4hj p]c5t       
#bjbbab4ij p]c5t #bjbcac4jj p]c5t       
#bjbdac4aj p]c5t #bjbeac4bj p]c5t       
#bjbfac4cj p]c5t #bjbgac4dj p]c5t       
#bjbhac4ej p]c5t #bjbiac4fj p]c5t       
#bjcjac4gj p]c5t #bjcaac4hj p]c5t       

#bjcbac4ij p]c5t #bjccad4jj p]c5t       
#bjcdad4aj p]c5t #bjcead4bj p]c5t       
#bjcfad4cj p]c5t #bjcgad4dj p]c5t       
#bjchad4ej p]c5t #bjciad4fj p]c5t       
#bjdjad4gj p]c5t any cal5d> ye> aft]    
#bjdj & be=e #bjhjad4hj p]c5t #bjhjad4ij
 p]c5t #bjhaae4jj p]c5t #bjhbae4aj p]c5t
 #bjhcae4bj p]c5t #bjhdae4cj p]c5t4 4   
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to remun]ation   
receiv$1 & taxable ye>s beg9n+1 aft]    
,decemb] #ca1 #bjae4  #bjd4             
,reallocation ( payroll tax rev5ue f !  
,old-,age & ,survivors ,insurance ,tru/ 
,fund to ! ,f$]al ,disability ,insurance
 ,tru/ ,fund  7#a7 ,wages ,section      
#bja7;b77#a7 ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #dja7;b77#a77 is am5d$ by
 /rik+ & 7,r7 #a4hj p] c5tum ( ! wages  
7z s def9$7 paid aft] ,decemb] #ca1     
#aiii1 & s report$ & ins]t+ 7,r7 #a4hj  
p] c5tum ( ! wages 7z s def9$7 paid aft]
 ,decemb] #ca1 #aiii1 & be=e ,janu>y #a1
 #bjae1 & s report$1 7,s7 #b4h p] c5tum 
( ! wages 7z s def9$7 paid aft] ,decemb]

 #ca1 #bjad1 & be=e ,janu>y #a1 #bjaf1 &
 s report$1 7,t7 #b4d p] c5tum ( ! wages
 7z s def9$7 paid aft] ,decemb] #ca1    
#bjae1 & be=e ,janu>y #a1 #bjag1 & s    
report$1 7,u7 #b4b p] c5tum ( ! wages 7z
 s def9$7 paid aft] ,decemb] #ca1 #bjaf1
 & be=e ,janu>y #a1 #bjbj1 & s report$1 
7,v7 #b4j p] c5tum ( ! wages 7z s def9$7
 paid aft] ,decemb] #ca1 #bjai1 & be=e  
,janu>y #a1 #bjbf1 & s report$1 & 7,w7  
#a4h p] c5tum ( ! wages 7z s def9$7 paid
 aft] ,decemb] #ca1 #bjbe1 & s report$4 
7#b7 ,self-employm5t income ,section    
#bja7;b77#b7 ( su* ,act 7#db ,u4,s4,c4  
#dja7;b77#b77 is am5d$ by /rik+ & 7,r7  
#a4hj p] c5tum ( ! am\nt (              
self-employm5t income 7z s def9$7 s     
report$ = any taxable ye> beg9n+ aft]   
,decemb] #ca1 #aiii & ins]t+ 7,r7 #a4hj 
p] c5tum ( ! am\nt ( self-employm5t     
income 7z s def9$7 s report$ = any      
taxable ye> beg9n+ aft] ,decemb] #ca1   
#aiii1 & be=e ,janu>y #a1 #bjae1 7,s7   
#b4h p] c5tum ( ! am\nt ( self-employm5t
 income 7z s def9$7 s report$ = any     

taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjad1 & be=e ,janu>y #a1 #bjaf1 7,t7   
#b4d p] c5tum ( ! am\nt ( self-employm5t
 income 7z s def9$7 s report$ = any     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjae1 & be=e ,janu>y #a1 #bjag1 7,u7   
#b4b p] c5tum ( ! am\nt ( self-employm5t
 income 7z s def9$7 s report$ = any     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjaf1 & be=e ,janu>y #a1 #bjbj1 7,v7   
#b4j p] c5tum ( ! am\nt ( self-employm5t
 income 7z s def9$7 s report$ = any     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjai1 & be=e ,janu>y #a1 #bjbf1 & 7,w7 
#a4h p] c5tum ( ! am\nt ( self-employm5t
 income 7z s def9$7 s report$ = any     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjbe4  7#c7 ,effective date ,! am5dm5ts
 made by ?is section %all apply )       
respect to wages paid aft] ,decemb] #ca1
 #bjad1 & self-employm5t income =       
taxable ye>s beg9n+ aft] su* date4