,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #aiej  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #be1 #bjai,mr4   
,van ,holl5 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to return
 ! e/ate1 gift1 & g5]ation skipp+       
transf] tax to #bjji levels1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,/r5g!n ,social ,security  
by ,tax+ ,dyna/ic ,weal? ,act4  #b4     
,e/ate & gift tax return$ to #bjji      
levels  7a7 ,e/ate tax  7#a7 ,rate      
s*$ule ,! table conta9$ 9 section       
#bjja7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ ! la/ r[ &      
ins]t+ ! foll[+3 ,ov] #a1jjj1jjj b n ov]
 #a1bej1jjjcde1hjj1 plus #da p]c5t ( !  
excess ( su* am\nt ov] #a1jjj1jjj4,ov]  
#a1bej1jjj b n ov] #a1ejj1jjjddh1cjj1   
plus #dc p]c5t ( ! excess ( su* am\nt   
ov] #a1bej1jjj4,ov] #a1ejj1jjjeee1hjj1  
plus #de p]c5t ( ! excess ( su* am\nt   
ov] #a1ejj1jjj4  7#b7 ,r$uction ( basic 

exclusion am\nt ,p>agraph 7#c7 ( section
 #bjaj7;c7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ to read z foll[s3  7#c7  
,basic exclusion am\nt ,= purposes ( ?is
 subsection1 ! basic exclusion am\nt is 
#c1ejj1jjj4  4  7b7 ,gift tax  7#a7     
,limitation on basic exclusion am\nt =  
purposes ( det]m9+ applicable cr$it     
am\nt ,p>agraph 7#a7 ( section #beje7;a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ 7det]m9$ z if ! basic   
exclusion am\nt 7 #a1jjj1jjj & ! deceas$
 sp\sal unus$ exclusion am\nt 0 modifi$ 
"u subsection 7d77 aft] cal5d> ye>4     
7#b7 ,modification ( deceas$ sp\sal     
unus$ exclusion am\nt ,section #beje (  
su* ,code is am5d$ by add+ at ! end !   
foll[+3  7d7 ,modification ( deceas$    
sp\sal unus$ exclusion am\nt ,9 ! case (
 a surviv+ sp\se :o is ! la/ sp\se ( !  
dec$5t ) respect to :om an election is  
made "u section #bjaj7;c77#e71 ! deceas$
 sp\sal unus$ exclusion am\nt ) respect 
to su* surviv+ sp\se %all be det]m9$ z  
if su* am\nt 7 ! less] (--  7#a7        

#a1jjj1jjj1 &  7#b7 applicable exclusion
 am\nt ( ! dec$5t r$uc$ by ! am\nt )    
respect to :i* ! t5tative tax is det]m9$
 "u section #bjja7;b77#a7 on ! e/ate ( !
 dec$5t4  4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to e/ates ( dec$5ts dy+ & gifts made    
aft] ,decemb] #ca1 #bjai4  #c4 ,transf] 
( e/ate & gift tax rev5ue to comb9$     
,social ,security ,tru/ ,fund  7a7 ,9   
g5]al ,section #bja7;a7 ( ! ,social     
,security ,act 7#db ,u4,s4,c4 #dja7;a77 
is am5d$ to read z foll[s3  7a7 ,!re is 
h]eby creat$ on ! books ( ! ,treasury ( 
! ,unit$ ,/ates a tru/ fund to be kn[n z
 ! ,social ,security ,tru/ ,fund4 ,!    
,social ,security ,tru/ ,fund %all      
consi/ ( ! securities held by !         
,secret>y ( ! ,treasury = ! ,f$]al      
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund & ! am\nt /&+ to ! cr$it ( !
 ,f$]al ,old-,age & ,survivors          
,insurance ,tru/ ,fund & ! ,f$]al       
,disability ,insurance ,tru/ ,fund on ! 

books ( ! ,treasury on ,janu>y #a1      
#bjbj1 :i* securities & am\nt !         
,secret>y ( ! ,treasury is au?oriz$ &   
direct$ to transf] to ! ,social         
,security ,tru/ ,fund1 &1 9 addition1   
su* gifts & beque/s z may be made z     
provid$ 9 subsection 7i77#a71 & su*     
am\nts z may be appropriat$ to1 or      
deposit$ 91 ! ,social ,security ,tru/   
,fund z h]e9aft] provid$4 ,!re is h]eby 
appropriat$ to ! ,social ,security ,tru/
 ,fund = ! fir/ fiscal ye> t beg9s aft] 
,janu>y #a1 #bjbj1 & = ea* fiscal ye>   
!reaft]1 out ( any moneys 9 ! ,treasury 
n o!rwise appropriat$1 am\nts equival5t 
to #ajj p]c5t (--  7#a7 ! taxes impos$  
by *apt] #ba 7o!r ?an sections #caja7;b7
 & #caaa7;b77 ( ! ,int]nal ,rev5ue ,code
 ( #aihf ) respect to wages 7z def9$ 9  
section #caba ( su* ,code7 report$ to ! 
,secret>y ( ! ,treasury pursuant to     
subtitle ,f ( ! ,int]nal ,rev5ue ,code (
 #aihf1 z det]m9$ by ! ,secret>y ( !    
,treasury by apply+ ! applicable rates (
 tax "u su* *apt] 7o!r ?an sections     

#caja7;b7 & #caaa7;b77 to su* wages1 :i*
 wages %all be c]tifi$ by ! ,commission]
 ( ,social ,security on ! basis ( !     
records ( wages e/abli%$ & ma9ta9$ by   
su* ,commission] 9 accordance ) su*     
reports2  7#b7 ! taxes impos$ by *apt]  
#b 7o!r ?an section #adja7;b77 ( !      
,int]nal ,rev5ue ,code ( #aihf ) respect
 to self-employm5t income 7z def9$ 9    
section #adjb ( su* ,code7 report$ to ! 
,secret>y ( ! ,treasury on tax returns  
"u subtitle ,f ( su* ,code1 z det]m9$ by
 ! ,secret>y ( ! ,treasury by apply+ !  
applicable rate ( tax "u su* *apt] 7o!r 
?an section #adja7;b77 to su*           
self-employm5t income1 :i*              
self-employm5t income %all be c]tifi$ by
 ! ,commission] ( ,social ,security on !
 basis ( ! records ( self-employm5t     
income e/abli%$ & ma9ta9$ by !          
,commission] ( ,social ,security 9      
accordance ) su* returns2 &  7#c7 !     
taxes impos$ by subtitle ,b ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z det]m9$ by !  
,secret>y ( ! ,treasury on ! basis ( tax

 returns "u subp>t ,c ( "p ,,ii (       
sub*apt] ,a ( *apt] #fa ( subtitle ,f ( 
su* ,code4  ,! am\nts appropriat$ by    
p>agraphs 7#a71 7#b71 & 7#c7 %all be    
transf]r$ f "t to "t f ! g5]al fund 9 ! 
,treasury to ! ,social ,security ,tru/  
,fund1 su* am\nts to be det]m9$ on !    
basis ( e/imates by ! ,secret>y ( !     
,treasury ( ! taxes1 specifi$ 9 su*     
p>agraphs1 paid to or deposit$ into !   
,treasury2 & prop] adju/m5ts %all be    
made 9 am\nts subsequ5tly transf]r$ to !
 ext5t prior e/imates 7 9 excess ( or 7 
less ?an ! taxes specifi$ 9 su*         
p>agraphs4 ,all am\nts transf]r$ to !   
,social ,security ,tru/ ,fund "u !      
prec$+ s5t5ce %all be inve/$ by !       
,manag+ ,tru/ee 9 ! same mann] & to !   
same ext5t z ! o!r assets ( ! ,tru/     
,fund4 ,not)/&+ ! prec$+ s5t5ce1 9 any  
case 9 :i* ! ,secret>y ( ! ,treasury    
det]m9es t ! assets ( ! ,tru/ ,fund w\ld
 o!rwise be inadequate to meet ! ,tru/  
,fund's obligations = any mon?1 !       
,secret>y ( ! ,treasury %all transf] to 

! ,tru/ ,fund on ! fir/ day ( su* mon? !
 total am\nt :i* w\ld h be5 transf]r$ to
 ! ,tru/ ,fund "u ?is section z 9 effect
 on ,octob] #a1 #aiij2 & ! ,tru/ ,fund  
%all pay int]e/ to ! g5]al fund on !    
am\nt s transf]r$ on ! fir/ day ( any   
mon? at a rate 7calculat$ on a daily    
basis1 & appli$ aga9/ ! diff]5ce betwe5 
! am\nt s transf]r$ on su* fir/ day & ! 
am\nt :i* w\ld h be5 transf]r$ to !     
,tru/ ,fund up to t day "u ! proc$ures 9
 effect on ,janu>y #a1 #aihc7 equal to !
 rate e>n$ by ! inve/m5ts ( ! ,tru/     
,fund 9 ! same mon? "u subsection 7d74  
4  7b7 ,requir$ actu>ial analysis       
,section #bja7;c7 ( ! ,social ,security 
,act is am5d$ by /rik+ ! f\r? s5t5ce 9 !
 matt] foll[+ p>agraph 7#e7 & ins]t+ !  
foll[+3 ,su* report %all also include   
actu>ial analysis ( ! b5efit co/ )      
respect to disabl$ b5efici>ies & _!     
auxili>ies1 to retir$ b5efici>ies & _!  
auxili>ies1 & to survivor b5efici>ies44 
7c7 ,bo>d ( ,tru/ees  7#a7 ,bo>d (      
,tru/ees ( ,social ,security ,tru/ ,fund

 ,section #bja7;c7 ( ! ,social ,security
 ,act1 z am5d$ by subsection 7b7 ( ?is  
section1 is fur!r am5d$ 9 ! matt] prec$+
 p>agraph 7#a7 by /rik+ ! ,f$]al        
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund 7h]e9aft] 9 ?is title call$ 
! ,tru/ ,funds7 & ins]t+ ! ,social      
,security ,tru/ ,fund 79 ?is title      
ref]r$ to z ! ,tru/ ,fund74  7#b7       
,cont9uity ( ,bo>d ( ,tru/ees ,! ,bo>d (
 ,tru/ees ( ! ,social ,security ,tru/   
,fund creat$ by ! am5dm5t made by       
subsection 7a7 %all be a cont9u\s body )
 ! ,bo>d ( ,tru/ees ( ! ,f$]al ,old-,age
 & ,survivors ,insurance ,tru/ ,fund & !
 ,f$]al ,disability ,insurance ,tru/    
,fund 9 op]ation prior to ! effective   
date ( su* am5dm5t4 ,individuals s]v+ z 
memb]s ( ! ,bo>d ( ,tru/ees ( ! ,f$]al  
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund z ( ! effective date ( su*  
am5dm5t %all s]ve ! rema9d] ( _! t]m z  
memb]s ( ! ,bo>d ( ,tru/ees ( ! ,social 

,security ,tru/ ,fund4  7d7 ,con=m+     
am5dm5ts relat$ to ,social ,security    
,tru/ ,fund  7#a7 ,am5dm5t to section   
head+ ,! section head+ = section #bja ( 
! ,social ,security ,act is am5d$ to    
read z foll[s3 ,social ,security ,tru/  
,fund4  7#b7 ,bo>d ( ,tru/ees ,section  
#bja7;c7 ( su* ,act1 z am5d$ by         
subsections 7b7 & 7c77#a71 is fur!r     
am5d$--  7,a7 9 ! matt] prec$+ p>agraph 
7#a71 by /rik+ ,bo>d ( ,tru/ees ( !     
,tru/ ,funds & ins]t+ ,bo>d ( ,tru/ees (
 ! ,tru/ ,fund2  7,b7 9 p>agraph 7#a71  
by /rik+ ,tru/ ,funds & ins]t+ ,tru/    
,fund2  7,c7 9 p>agraph 7#b7-- 7i7 by   
/rik+ ,tru/ ,funds & ins]t+ ,tru/ ,fund2
 &  7ii7 by /rik+ _! & ins]t+ its2  7,d7
 9 p>agraph 7#c71 by /rik+ ei!r ( !     
,tru/ ,funds & ins]t+ ! ,tru/ ,fund2    
7,e7 9 p>agraph 7#e7-- 7i7 by /rik+     
manag+ ! ,tru/ ,funds & ins]t+ manag+ ! 
,tru/ ,fund2 &  7ii7 by /rik+ ,tru/     
,funds are & ins]t+ ,tru/ ,fund is2     
7,f7 9 ! matt] foll[+ p>agraph 7#e71 by 
/rik+ ,tru/ ,funds ea* place x appe>s & 

ins]t+ ,tru/ ,fund2 &  7,g7 9 ! second  
s5t5ce 9 ! matt] foll[+ p>agraph 7#e71  
by /rik+ :e!r ! ,f$]al ,old-,age &      
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund1 individually & collectively1 are 
& ins]t+ :e!r ! ,social ,security ,tru/ 
,fund is4  7#c7 ,inve/m5ts ,section #bja
 ( su* ,act is am5d$ 9 subsections 7d7 &
 7e7 by /rik+ ,tru/ ,funds ea* place x  
appe>s & ins]t+ ,tru/ ,fund4  7#d7      
,cr$it+ ( int]e/ & proce$s to ,tru/     
,funds ,section #bja7;f7 ( su* ,act is  
am5d$--  7,a7 by /rik+ ! ,f$]al         
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund %all be cr$it$ to & =m a "p 
( ! ,f$]al ,old-,age & ,survivors       
,insurance ,tru/ ,fund & ! ,disability  
,insurance ,tru/ ,fund1 respectively &  
ins]t+ ! ,social ,security ,tru/ ,fund  
%all be cr$it$ to & =m a "p ( ! ,social 
,security ,tru/ ,fund2  7,b7 by /rik+   
ei!r ( ! ,tru/ ,funds & ins]t+ ! ,tru/  
,fund2 &  7,c7 by /rik+ su* ,tru/ ,fund 

& ins]t+ ! ,tru/ ,fund4  7#e7           
,adm9i/rative co/s ,section #bja7;g7 (  
su* ,act is am5d$-- 7,a7 9 p>agraph     
7#a7--  7i7 9 subp>agraph 7,a71 by /rik+
 ,( ! am\nts au?oriz$ to be made        
available out ( ! ,f$]al ,old-,age &    
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund "u ! prec$+ s5t5ce & all t foll[s 
?r\gh 7,public ,law #ajc-bif742  7ii7 9 
subp>agraph 7,b77i7-- 7,i7 by /rik+     
subclauses 7,,ii7 & 7,,iii7 & ins]t+ !  
foll[+3  7,,ii7 ! portion ( su* co/s :i*
 %\ld h be5 borne by ! ,social ,security
 ,tru/ ,fund1  2 &  7,,ii7 by r$esignat+
 subclauses 7,,iv7 & 7,v7 z subclauses  
7,,iii7 & 7,,iv72  7,b7 9 p>agraph      
7#b7-- 7i7 by /rik+ ,tru/ ,funds &      
ins]t+ ,tru/ ,fund2 &  7ii7 by /rik+ !  
la/ s5t5ce2 &  7,c7 9 p>agraph 7#d71 by 
/rik+ ,tru/ ,funds ea* place x appe>s & 
ins]t+ ,tru/ ,fund4  7#f7 ,b5efit       
paym5ts ,section #bja7;h7 ( su* ,act is 
am5d$ to read z foll[s3  7h7 ,all b5efit
 paym5ts requir$ to be made "u ?is title

 %all be made only f ! ,social ,security
 ,tru/ ,fund4  4  7#g7 ,gifts ,section  
#bja7;i7 ( su* ,act is am5d$-- 7,a7 9   
p>agraph 7#a71 by /rik+ ! ,f$]al        
,old-,age & ,survivors ,insurance ,tru/ 
,fund1 ! ,f$]al ,disability ,insurance  
,tru/ ,fund & ins]t+ ! ,social ,security
 ,tru/ ,fund2 &  7,b7 9 p>agraph        
7#b77;,b71 by /rik+ ! ,f$]al ,old-,age &
 ,survivors ,insurance ,tru/ ,fund &    
ins]t+ ! ,social ,security ,tru/ ,fund4 
7#h7 ,travel exp5ses ,section #bja7;j7 (
 su* ,act is am5d$ by /rik+ ! ,f$]al    
,old-,age & ,survivors ,insurance ,tru/ 
,fund1 or ! ,f$]al ,disability          
,insurance ,tru/ ,fund 7z det]m9$       
appropriate by ! ,commission] ( ,social 
,security7 & ins]t+ ! ,social ,security 
,tru/ ,fund4  7#i7 ,demon/ration        
projects ,section #bja7k7 ( su* ,act is 
am5d$ by /rik+ ! ,f$]al ,disability     
,insurance ,tru/ ,fund & ! ,f$]al       
,old-,age & ,survivors ,insurance ,tru/ 
,fund1 z det]m9$ appropriate by !       
,commission] ( ,social ,security &      

ins]t+ ! ,social ,security ,tru/ ,fund4 
7#aj7 ,b5efit *ecks ,section #bja7m7 (  
su* ,act is am5d$-- 7,a7 9 p>agraph     
7#b71 by /rik+ ea* ( ! ,tru/ ,funds &   
ins]t+ ! ,social ,security ,tru/ ,fund2 
7,b7 9 p>agraph 7#c71 by /rik+ "o ( !   
,tru/ ,funds & ins]t+ ! ,tru/ ,fund2 &  
7,c7 by /rik+ su* ,tru/ ,fund ea* place 
x appe>s & ins]t+ ! ,tru/ ,fund4  7#aa7 
,con=m+ repeals  7,a7 ,9 g5]al ,section 
#bja ( su* ,act is am5d$ by /rik+       
subsections 7b71 7l71 & 7n74  7,b7      
,r$esignations ,section #bja ( su* ,act 
is fur!r am5d$--  7i7 by r$esignat+     
subsections 7c7 ?r\gh 7j7 z subsections 
7b7 ?r\gh 7i71 respectively2  7ii7 by   
r$esignat+ subsection 7k7 z subsection  
7j72 &  7iii7 by r$esignat+ subsection  
7m7 z subsection 7k74  7,c7 ,ref]5ces to
 r$esignat$ sections  7i7 ,section      
#bja7;a7 ( su* ,act1 z am5d$ by         
subsection 7a7 ( ?is section1 is fur!r  
am5d$--  7,i7 by /rik+ subsection       
7i77#a7 & ins]t+ subsection 7h77#a72 &  
7,,ii7 by /rik+ subsection 7d7 & ins]t+ 

subsection 7c74  7ii7 ,section          
#aaca7;b77#a7 ( su* ,act is am5d$ by    
/rik+ section #bja7;g77#a7 & ins]t+     
section #bja7;f77#a74  7e7 ,o!r con=m+  
am5dm5ts to ,social ,security ,act  7#a7
 ,title ,,ii ,title ,,ii ( ! ,social    
,security ,act 7#db ,u4,s4,c4 #dja et   
seq47 is am5d$--  7,a7 9 section        
#bjb7x77#c77;,b77iii71 by /rik+ ! ,f$]al
 ,old-,age & ,survivors ,insurance ,tru/
 ,fund & ! ,f$]al ,disability ,insurance
 ,tru/ ,fund1 z appropriate1 & ins]t+ ! 
,social ,security ,tru/ ,fund2  7,b7 9  
section #bjf7;d77#e71 by /rik+ ! ,f$]al 
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund1 z appropriate & ins]t+ !   
,social ,security ,tru/ ,fund2  7,c7 9  
section #bjf7;e77#c77;,b71 by /rik+ !   
,f$]al ,old-,age & ,survivors ,insurance
 ,tru/ ,fund & ! ,f$]al ,disability     
,insurance ,tru/ ,fund & ins]t+ !       
,social ,security ,tru/ ,fund2  7,d7 9  
section #bjh7;b77#e77;,a71 by /rik+ !   
,f$]al ,old-,age & ,survivors ,insurance

 ,tru/ ,fund & ! ,f$]al ,disability     
,insurance ,tru/ ,fund1 z appropriate & 
ins]t+ ! ,social ,security ,tru/ ,fund2 
7,e7 9 section #bae7;i77#a77;,f7-- 7i7 9
 clause 7i7--  7,i7 by /rik+ ! comb9$   
balance 9 ! ,f$]al ,old-,age &          
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund & ins]t+ ! balance 9 ! ,social    
,security ,tru/ ,fund2 &  7,,ii7 by     
/rik+ & r$uc$ by ! out/&+ am\nt ( any   
loan 7includ+ int]e/ !reon7 !ret(ore    
made to ei!r su* ,fund f ! ,f$]al       
,hospital ,insurance ,tru/ ,fund "u     
section #bja7l72 &  7ii7 9 clause 7ii7--
 7,i7 by /rik+ ! ,f$]al ,old-,age &     
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund & ins]t+ ! ,social ,security ,tru/
 ,fund2 &  7,,ii7 by /rik+ 7o!r ?an     
paym5ts & all t foll[s ?r\gh f t        
,acc\nt2  7,f7 9 section #bag7;g77#b71  
by ins]t+ aft] ! fir/ s5t5ce ! foll[+3  
,= purposes ( any su* revision ( ! am\nt
 det]m9$ "u p>agraph 7#a7 t occurs 9 a  

ye> aft] #bjae1 any ref]5ce 9 su*       
p>agraph to ! ,f$]al ,old-,age &        
,survivors ,insurance ,tru/ ,fund or !  
,f$]al ,disability ,insurance ,tru/     
,fund %all be deem$ to be a ref]5ce to !
 ,social ,security ,tru/ ,fund42  7,g7 9
 section #bba7;e7-- 7i7 by /rik+ ,tru/  
,funds ea* place x appe>s & ins]t+ ,tru/
 ,fund2 &  7ii7 by /rik+ ! la/ s5t5ce2  
7,h7 9 section #bba7;f71 by /rik+ ,tru/ 
,funds & ins]t+ ,tru/ ,fund2  7,i7 9    
section #bbb7;d7-- 7i7 9 ! section      
head+1 by /rik+ ,tru/ ,funds & ins]t+   
,tru/ ,fund2  7ii7 9 p>agraph 7#a71 by  
/rik+ to ! end t sav+s w accrue to !    
,tru/ ,funds z a result ( rehabilitat+  
su* individuals1 !re are au?oriz$ to be 
transf]r$ f ! ,f$]al ,old-,age &        
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund & ins]t+ to ! end t sav+s w accrue
 to ! ,tru/ ,fund z a result (          
rehabilitat+ su* individuals1 !re are   
au?oriz$ to be transf]r$ f ! ,social    
,security ,tru/ ,fund2 &  7iii7 by am5d+

 p>agraph 7#d7 to read z foll[s3  7#d7  
,! ,commission] ( ,social ,security %all
 det]m9e accord+ to su* me?ods &        
proc$ures z ! ,commission] may deem     
appropriate ! total am\nt to be         
reimburs$ = ! co/ ( s]vices "u ?is      
subsection4  2  7,j7 9 section          
#bbh7;g7-- 7i7 9 ! section head+1 by    
/rik+ ,f$]al ,old-,age & ,survivors     
,insurance ,tru/ ,fund & ins]t+ ,social 
,security ,tru/ ,fund2 &  7ii7 9 ! matt]
 prec$+ p>agraph 7#a71 by /rik+ ,f$]al  
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ins]t+ ,social ,security ,tru/  
,fund2  7,k7 9 section #bca7;c71 by     
/rik+ ,tru/ ,funds ea* place x appe>s & 
ins]t+ ,tru/ ,fund2 &  7,l7 9 section   
#bcd7;a77#a71 by /rik+ ,tru/ ,funds &   
ins]t+ ,tru/ ,fund4  7#b7 ,title ,,vii  
,title ,,vii ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #ija et seq47 is am5d$-- 
7,a7 9 section #gjc7;j71 by /rik+ ,f$]al
 ,disability ,insurance ,tru/ ,fund1 !  
,f$]al ,old-,age & ,survivors ,insurance
 ,tru/ ,fund1 & ins]t+ ,social ,security

 ,tru/ ,fund2  7,b7 9 section #gjh7;c71 
by /rik+ ! ,,oasdi tru/ fund ratio "u   
section #bja7l71 aft] comput+2  7,c7 9  
section #gji-- 7i7 9 subsection 7a71 by 
/rik+ ,f$]al ,old-,age & ,survivors     
,insurance ,tru/ ,fund & ! ,f$]al       
,disability ,insurance ,tru/ ,fund &    
ins]t+ ,social ,security ,tru/ ,fund2 & 
7ii7 9 subsection 7b7-- 7,i7 9 p>agraph 
7#a71 by /rik+ section #bja7l7 or2 &    
7,,ii7 9 p>agraph 7#b71 by /rik+ ,f$]al 
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund & ins]t+ ,social ,security  
,tru/ ,fund2 &  7,d7 9 section #gaj--   
7i7 9 subsection 7a71 by /rik+ ,f$]al   
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund & ins]t+ ,social ,security  
,tru/ ,fund2 &  7ii7 9 subsection 7b7-- 
7,i7 by /rik+ any ,tru/ ,fund specifi$ 9
 subsection 7a7 & ins]t+ ! ,social      
,security ,tru/ ,fund2 &  7,,ii7 by     
/rik+ paym5ts f any su* ,tru/ ,fund &   
ins]t+ paym5ts f ! ,social ,security    

,tru/ ,fund4  7#c7 ,title ,,xi ,title   
,,xi ( ! ,social ,security ,act 7#db    
,u4,s4,c4 #acja et seq47 is am5d$-- 7,a7
 9 section #aajf7;b71 by /rik+ ! ,f$]al 
,old-,age & ,survivors ,insurance ,tru/ 
,fund1 ! ,f$]al ,disability ,insurance  
,tru/ ,fund & ins]t+ ! ,social ,security
 ,tru/ ,fund2  7,b7 9 section           
#aabi7;e77#b77;,a71 by /rik+ ! ,f$]al   
,old-,age & ,survivors ,insurance ,tru/ 
,fund or ! ,f$]al ,disability ,insurance
 ,tru/ ,fund1 z det]m9$ appropriate by !
 ,secret>y & ins]t+ ! ,social ,security 
,tru/ ,fund2  7,c7 9 sections           
#aaca7;b77#b7 & #aadj7;c77#b71 by /rik+ 
! ,f$]al ,old-,age & ,survivors         
,insurance ,tru/ ,fund & ins]t+ !       
,social ,security ,tru/ ,fund2  7,d7 9  
section #aade7;c7--  7i7 by /rik+       
p>agraphs 7#a7 & 7#b7 & ins]t+ ! foll[+3
  7#a7 ! ,social ,security ,tru/ ,fund2 
2 &  7ii7 by r$esignat+ p>agraphs 7#c7 &
 7#d7 z p>agraphs 7#b7 & 7#c71          
respectively2 &  7,e7 9 section         
#aadh7;j77#a77;,a7--  7i7 9 ! fir/      

s5t5ce1 by /rik+ ! ,f$]al ,old-,age &   
,survivors ,insurance ,tru/ ,fund & !   
,f$]al ,disability ,insurance ,tru/     
,fund & ins]t+ ! ,social ,security ,tru/
 ,fund2 &  7ii7 by /rik+ ! second       
s5t5ce4  7#d7 ,title ,,xviii ,title     
,,xviii ( ! ,social ,security ,act 7#db 
,u4,s4,c4 #acie7 is am5d$--  7,a7 9     
section #ahag7;g71 by /rik+ ,f$]al      
,old-,age & ,survivors ,insurance ,tru/ 
,fund & f ! ,f$]al ,disability          
,insurance ,tru/ ,fund & ins]t+ ,social 
,security ,tru/ ,fund2  7,b7 9 section  
#ahdj7;a77#b71 by /rik+ ,f$]al ,old-,age
 & ,survivors ,insurance ,tru/ ,fund or 
! ,f$]al ,disability ,insurance ,tru/   
,fund & ins]t+ ,social ,security ,tru/  
,fund2 &  7,c7 9 section #ahda7;f71 by  
/rik+ ,f$]al ,old-,age & ,survivors     
,insurance ,tru/ ,fund & f ! ,f$]al     
,disability ,insurance ,tru/ ,fund &    
ins]t+ ,social ,security ,tru/ ,fund4   
7f7 ,con=m+ am5dm5ts outside ( ,social  
,security ,act  7#a7 ,budget  7,a7      
,(f-budget exemption ,section #dje7;a7 (

 ! ,congressional ,budget ,act ( #aigd  
7#b ,u4,s4,c4 #fee7;a77 is am5d$ by     
/rik+ ,f$]al ,old-,age & ,survivors     
,insurance & ,f$]al ,disability         
,insurance ,tru/ ,funds & ins]t+ ,social
 ,security ,tru/ ,fund4  7,b7           
,seque/ration exemption ,section        
#bee7;g77#a77;,a7 ( ! ,balanc$ ,budget &
 ,em]g5cy ,deficit ,control ,act ( #aihe
 7#b ,u4,s4,c4 #ije7;g77#a77;,a77 is    
am5d$ by /rik+ ,paym5ts to ,social      
,security ,tru/ ,funds & ins]t+ ,paym5ts
 to ! ,social ,security ,tru/ ,fund4    
7#b7 ,tax  7,a7 ,taxable wages ,section 
#caba7l77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ,f$]al        
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund & ins]t+ ,social ,security  
,tru/ ,fund4  7,b7 ,ov]paym5ts  7i7     
,section #fdjb7;d77#c77;,c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 ,f$]al ,old-,age & ,survivors          
,insurance ,tru/ ,fund or ! ,f$]al      
,disability ,insurance ,tru/ ,fund1     

:i*ev] is c]tifi$ to ! ,secret>y z      
appropriate by ! ,commission] ( ,social 
,security & ins]t+ ,social ,security    
,tru/ ,fund4  7ii7 ,subsection          
7f77#b77;,b7 ( section #cgbj;,a ( title 
#ca1 ,unit$ ,/ates ,code1 is am5d$ by   
/rik+ ,f$]al ,old-,age & ,survivors     
,insurance ,tru/ ,fund or ! ,f$]al      
,disability ,insurance ,tru/ ,fund1     
:i*ev] is c]tifi$ to ! ,secret>y ( !    
,treasury z appropriate by !            
,commission] ( ,social ,security &      
ins]t+ ,social ,security ,tru/ ,fund4   
7#c7 ,false claims p5alties ,subsection 
7g77#b7 ( section #chjf ( title #ca1    
,unit$ ,/ates ,code1 is am5d$-- 7,a7 9  
subp>agraph 7,b7--  7i7 by /rik+        
,secret>y ( ,heal? & ,human ,s]vices &  
ins]t+ ,commission] ( ,social ,security2
 &  7ii7 by /rik+ ,f$]al ,old-,age &    
,survivors ,insurance ,tru/ ,fund &     
ins]t+ ,social ,security ,tru/ ,fund2 & 
7,b7 9 subp>agraph 7,c7-- 7i7 by /rik+  
,secret>y ( ,heal? & ,human ,s]vices &  
ins]t+ ,commission] ( ,social ,security2

 &  7ii7 by /rik+ ,f$]al ,disability    
,insurance ,tru/ ,fund & ins]t+ ,social 
,security ,tru/ ,fund4  7#d7 ,railroad  
,retirem5t ,bo>d ,section #g ( !        
,railroad ,retirem5t ,act ( #aigd 7#de  
,u4,s4,c4 #bca;f7 is am5d$--  7,a7 9    
subsection 7b77#b71 by /rik+ ,f$]al     
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund & ins]t+ ,social ,security  
,tru/ ,fund2  7,b7 9 subsection         
7c77#b7--  7i7 by /rik+ ,secret>y (     
,heal?1 ,education1 & ,welf>e ea* "t x  
appe>s & ins]t+ ,commission] ( ,social  
,security2 &  7ii7 by /rik+ ,f$]al      
,old-,age & ,survivors ,insurance ,tru/ 
,fund1 ! ,f$]al ,disability ,insurance  
,tru/ ,fund1 ea* "t x appe>s & ins]t+   
,social ,security ,tru/ ,fund2 &  7,c7 9
 subsection 7c77#d71 by /rik+ ,f$]al    
,old-,age & ,survivors ,insurance ,tru/ 
,fund1 ! ,f$]al ,disability ,insurance  
,tru/ ,fund1 & ins]t+ ,social ,security 
,tru/ ,fund4  7g7 ,rule ( con/ruction   
,effective beg9n+ on ,janu>y #a1 #bjbj1 

any ref]5ce 9 law to ! ,f$]al ,old-,age 
& ,survivors ,insurance ,tru/ ,fund or !
 ,f$]al ,disability ,insurance ,tru/    
,fund is deem$ to be a ref]5ce to !     
,social ,security ,tru/ ,fund4  7h7     
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ,janu>y #a1 
#bjbj4