,,ii #aagth ,,congress #ast ,session ,s4 #cjga ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,october #bf1 #bjba ,mr4 ,blumenthal 7for himself and ,mr4 ,van ,hollen7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to protect our ,social ,security system and improve benefits for current and future generations4 #a4 ,short title ,this ,act may be cited as ,social ,security #bajj3 ,a ,sacred ,trust4 #b4 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title4 ,sec4 #b4 ,table of contents4 ,title ,i--,strengthening ,benefits ,sec4 #aja4 ,across-the-board benefit increase4 ,sec4 #ajb4 ,more accurate cost-of-living adjustment4 ,sec4 #ajc4 ,increasing the minimum benefit for long-term low earners4 ,sec4 #ajd4 ,increasing threshold amounts and rate for inclusion of ,social ,security benefits in income4 ,sec4 #aje4 ,improving benefits for widows and widowers in two-income households4 ,sec4 #ajf4 ,increasing benefits for beneficiaries after #ae years of eligibility4 ,sec4 #ajg4 ,providing caregiver credits for ,social ,security4 ,sec4 #ajh4 ,eliminating the #e-month waiting period for disability benefits4 ,sec4 #aji4 ,establishing a gradual offset for disability beneficiaries with earnings4 ,sec4 #aaj4 ,repealing the government pension offset and windfall elimination provisions4 ,sec4 #aaa4 ,extending the child's benefit for post-secondary school students under age #bf4 ,sec4 #aab4 ,increasing access to benefits for children who live with grandparents or other relatives4 ,sec4 #aac4 ,preventing an unintended drop in benefits relating to the application of the ,national ,average ,wage ,index4 ,sec4 #aad4 ,holding ,,ssi1 ,medicaid1 and ,,chip beneficiaries harmless4 ,title ,,ii--,strengthening the ,trust ,fund ,sec4 #bja4 ,determining wages and self-employment income above contribution and benefit base after #bjba4 ,sec4 #bjb4 ,including earnings over #djj1jjj in ,social ,security benefit formula4 ,sec4 #bjc4 ,establishing the ,social ,security ,trust ,fund4 ,title ,,iii--,strengthening ,service ,delivery ,sec4 #cja4 ,clarifying the requirement to mail ,social ,security account statements4 ,sec4 #cjb4 ,preventing closure of field and hearing offices and resident or rural contact stations4 ,sec4 #cjc4 ,ensuring access to professional representation4 ,i ,strengthening ,benefits #aja4 ,across-the-board benefit increase 7a7 ,in general 7#a7 ,increase in primary insurance amount computation formula ,section #bae7;a77#a77;,a77i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;a77#a77;,a77i77 is amended by striking #ij percent and inserting #ic percent4 7b7 ,conforming amendment ,section #bae7;a77#g7 of such ,act 7#db ,u4,s4,c4 #dae7;a77#g77 is amended by adding at the end the following3 7,f7 ,with respect to monthly benefits payable for months in calendar years #bjbb through #bjbf1 this paragraph shall be applied by increasing by #c percentage points each of the percentages specified in subparagraph 7,b77ii7 and in the table in subparagraph 7,d74 4 7c7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years #bjbb through #bjbf4 7#b7 ,recomputation of primary insurance amounts ,notwithstanding section #bae7;f7 of the ,social ,security ,act1 the ,commissioner of ,social ,security shall recompute primary insurance amounts to the extent necessary-- 7,a7 to carry out the amendments made by this section2 and 7,b7 to account for the nonapplication of such amendments after calendar year #bjbf4 7d7 ,rule of construction ,for purposes of applying subparagraphs 7,a7 and 7,b7 of section #bae7;i77#a7 of the ,social ,security ,act in any calendar year1 nothing in this section or the amendments made by this section shall be considered a general benefit increase under title ,,ii of such ,act4 #ajb4 ,more accurate cost-of-living adjustment 7a7 ,in general ,section #bae7;i77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#a77 is amended by adding at the end the following new subparagraph3 7,h7 the term ,consumer ,price ,index means the ,consumer ,price ,index for ,elderly ,consumers 7,,cpi-,e1 as published by the ,bureau of ,labor ,statistics of the ,department of ,labor74 4 7b7 ,application to pre-#aigi law 7#a7 ,in general ,section #bae7;i77#a7 of the ,social ,security ,act as in effect in ,december #aigh1 and as applied in certain cases under the provisions of such ,act as in effect after ,december #aigh1 is amended by adding at the end the following new subparagraph3 7,d7 the term ,consumer ,price ,index means the ,consumer ,price ,index for ,elderly ,consumers 7,,cpi-,e1 as published by the ,bureau of ,labor ,statistics of the ,department of ,labor74 4 7#b7 ,conforming change ,section #bae7;i77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#d77 is amended by inserting and by section #ajb of ,social ,security #bajj3 ,a ,sacred ,trust after #aihf4 7c7 ,no effect on adjustments under other laws ,section #bae7;i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77 is amended by adding at the end the following3 7#f7 ,any provision of law 7other than in this title1 title ,,viii1 or title ,,xvi7 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 7a7 and 7b7 of section #ajb of ,social ,security #bajj3 ,a ,sacred ,trust4 4 7d7 ,publication of ,consumer ,price ,index for ,elderly ,consumers ,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 ,consumer ,price ,index for ,elderly ,consumers that indicates changes over time in expenditures for consumption which are typical for individuals in the ,united ,states who have attained age #fb4 7e7 ,effective date ,the amendments made by this section shall apply to determinations made with respect to cost-of-living computation quarters 7as defined in section #bae7;i77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#a77;,b777 ending on ,september #cj of calendar years #bjbb through #bjbf4 #ajc4 ,increasing the minimum benefit for long-term low earners 7a7 ,in general ,section #bae7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;a77#a77 is amended-- 7#a7 by redesignating subparagraph 7,d7 as subparagraph 7,e72 and 7#b7 by inserting after subparagraph 7,c7 the following new subparagraph3 7,d7 7i7 ,effective with respect to the benefits of individuals who become eligible for old-age insurance benefits or disability insurance benefits 7or die before becoming so eligible7 after #bjba1 no primary insurance amount computed under subparagraph 7,a7 may be less than the greater of-- 7,i7 the minimum monthly amount computed under subparagraph 7,c72 or 7,,ii7 in the case of an individual who has more than #aj years of work 7as defined in clause 7iv77,i771 the alternative minimum amount determined under clause 7ii74 7ii7 7,i7 ,the alternative minimum amount determined under this clause is the applicable percentage of #a_/ab of the annual dollar amount determined under clause 7iii7 for the year in which the amount is determined4 7,,ii7 ,for purposes of subclause 7,i71 the applicable percentage is the percentage specified in connection with the number of years of work1 as set forth in the following table3 ,if the number of years,the applicable of work is3percentage is3 #aaf4be percent #abab4ej percent #acah4ge percent #adbe4jj percent #aeca4be percent #afcg4ej percent #agdc4ge percent #ahej4jj percent #aief4be percent #bjfb4ej percent #bafh4ge percent #bbge4jj percent #bcha4be percent #bdhg4ej percent #beic4ge percent #bfajj4jj percent #bgajf4be percent #bhaab4ej percent #biaah4ge percent #cj or more#abe4jj percent4 7iii7 ,the annual dollar amount determined under this clause is-- 7,i7 for calendar year #bjbb1 the poverty guideline for #bjba2 and 7,,ii7 for any calendar year after #bjbb1 the annual dollar amount established for the calendar year preceding such calendar year1 or1 if larger1 the annual dollar amount for #bjbb multiplied by the ratio of-- 7aa7 the national average wage index 7as defined in section #bji7k77#a77 for the second calendar year preceding the calendar year for which the determination is made1 to 7bb7 the national average wage index 7as so defined7 for #bjbj4 7iv7 ,for purposes of this subparagraph-- 7,i7 the term year of work means1 with respect to an individual1 a year to which #d quarters of coverage have been credited based on such individual's wages and self-employment income2 and 7,,ii7 the term poverty guideline for #bjba means the annual poverty guideline for #bjba 7as updated annually in the ,federal ,register by the ,department of ,health and ,human ,services under the authority of section #fgc7b7 of the ,omnibus ,budget ,reconciliation ,act of #aiha7 as applicable to a single individual4 4 7b7 ,conforming amendment ,section #bji7k77#a7 of such ,act 7#db ,u4,s4,c4 #dji7k77#a77 is amended by inserting #bae7;a77#a77;,e71 after #bae7;a77#a77;,d714 7c7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years #bjbb through #bjbf4 7#b7 ,recomputation of primary insurance amounts ,notwithstanding section #bae7;f7 of the ,social ,security ,act1 the ,commissioner of ,social ,security shall recompute primary insurance amounts to the extent necessary-- 7,a7 to carry out the amendments made by this section2 and 7,b7 to account for the nonapplication of such amendments after calendar year #bjbf4 #ajd4 ,increasing threshold amounts and rate for inclusion of ,social ,security benefits in income 7a7 ,in general ,subsection 7a7 of section #hf of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7a7 ,in general ,gross income for the taxable year of any taxpayer described in subsection 7b7 7notwithstanding section #bjg of the ,social ,security ,act7 includes ,social ,security benefits in an amount equal to the lesser of-- 7#a7 #he percent of the ,social ,security benefits received during the taxable year1 or 7#b7 one-half of the excess described in subsection 7b77#a74 4 7b7 ,base amount ,subsection 7c7 of section #hf of such ,code is amended to read as follows3 7c7 ,base amount ,for purposes of this section1 the term base amount means-- 7#a7 except as otherwise provided in this paragraph1 #ce1jjj1 7#b7 #ej1jjj in the case of a joint return1 and 7#c7 zero in the case of a taxpayer who-- 7,a7 is married as of the close of the taxable year 7within the meaning of section #ggjc7 but does not file a joint return for such year1 and 7,b7 does not live apart from his spouse at all times during the taxable year4 4 7c7 ,transfers to trust funds 7#a7 ,hospital ,insurance ,trust ,fund held harmless ,of the total revenue from taxation of social security benefits1 there are appropriated to the ,federal ,hospital ,insurance ,trust ,fund such amounts as would be transferred to such fund under section #aba7;e7 of the ,social ,security ,amendments of #aihc 7#db ,u4,s4,c4 #dja note7 and section #hf of such ,code as such sections were in effect on the day before the date of the enactment of this ,act1 at such times and in such manner as would be provided therein4 7#b7 ,transfers to payor funds ,of the balance of the total revenue from taxation of social security benefits remaining after appropriations under paragraph 7#a7 have been made1 there are appropriated to each payor fund amounts equivalent to the portion of such balance equal to a fraction-- 7,a7 the numerator of which is the amount equivalent to the net revenues received in the ,treasury attributable to the application of sections #hf and #hga7;a77#c7 of such ,code to payments from such payor fund made in taxable years beginning after ,december #ca1 #bjba1 and before ,january #a1 #bjbg2 and 7,b7 the denominator of which is the total revenue from taxation of social security benefits4 7#c7 ,transfers ,the amounts appropriated by paragraph 7#b7 to any payor fund shall be transferred from time to time 7but not less frequently than quarterly7 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 paragraph4 ,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 quarter4 ,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 transferred4 7#d7 ,definitions ,for purposes of this subsection-- 7,a7 ,total revenue from taxation of social security benefits ,the term total revenue from taxation of social security benefits means the amount equivalent to the net revenues received in the ,treasury attributable to the application of sections #hf and #hga7;a77#c7 of the ,internal ,revenue ,code of #aihf to payments from any payor fund made in taxable years beginning after ,december #ca1 #bjba1 and before ,january #a1 #bjbg4 7,b7 ,payor fund ,the term payor fund means any trust fund or account from which payments of social security benefits are made4 7,c7 ,social security benefits ,the term social security benefits has the meaning given such term by section #hf7;d77#a7 of the ,internal ,revenue ,code of #aihf4 7#e7 ,conforming amendment ,section #aba7;e7 of the ,social ,security ,amendments of #aihc 7#db ,u4,s4,c4 #dja note7 is repealed4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjba1 and before ,january #a1 #bjbg4 #aje4 ,improving benefits for widows and widowers in two-income households 7a7 ,in general 7#a7 ,widows ,section #bjb7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;e77 is amended-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,b71 by inserting and at the end2 7ii7 in subparagraph 7,c77iii71 by striking and at the end2 7iii7 by striking subparagraph 7,d72 7iv7 by redesignating subparagraphs 7,e7 and 7,f7 as subparagraphs 7,d7 and 7,e71 respectively2 and 7v7 in the flush matter following subparagraph 7,e77ii71 as so redesignated1 by striking becomes entitled to an old-age insurance benefit and all that follows through such deceased individual12 7,b7 by striking subparagraph 7,a7 in paragraph 7#b7 and inserting the following3 7#b7 7,a7 ,except as provided in subsection 7k77#e71 subsection 7q71 and subparagraph 7,d7 of this paragraph1 such widow's insurance benefit for each month shall be equal to the greater of-- 7i7 the primary insurance amount 7as determined for purposes of this subsection after application of subparagraphs 7,b7 and 7,c77 of such deceased individual1 or 7ii7 subject to paragraph 7#i71 in the case of a fully insured widow or surviving divorced wife1 #ge 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 7as determined for purposes of this subsection after application of subparagraphs 7,b7 and 7,c77 of such deceased individual4 2 7,c7 in paragraph 7#e7-- 7i7 in subparagraph 7,a71 by striking paragraph 7#a77;,f7 and inserting paragraph 7#a77;,e72 and 7ii7 in subparagraph 7,b71 by striking paragraph 7#a77;,f77i7 and inserting paragraph 7#a77;,e77i72 and 7,d7 by adding at the end the following3 7#i7 ,for purposes of paragraph 7#b77;,a77ii71 the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual-- 7,a7 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 7#a7 became entitled to old-age or disability insurance benefits1 or died 7before becoming entitled to such benefits71 and 7,b7 to whom wages and self-employment income were credited in each of such hypothetical individual's elapsed years 7within the meaning of section #bae7;b77#b77;,b77iii77 in an amount equal to the national average wage index 7as described in section #bji7k77#a77 for each such year4 4 7#b7 ,widowers ,section #bjb7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;f77 is amended-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,b71 by inserting and at the end2 7ii7 in subparagraph 7,c77iii71 by striking and at the end2 7iii7 by striking subparagraph 7,d72 7iv7 by redesignating subparagraphs 7,e7 and 7,f7 as subparagraphs 7,d7 and 7,e71 respectively2 and 7v7 in the flush matter following subparagraph 7,e77ii71 as so redesignated1 by striking or becomes entitled to an old-age insurance benefit and all that follows through such deceased individual12 7,b7 by striking subparagraph 7,a7 in paragraph 7#b7 and inserting the following3 7#b7 7,a7 ,except as provided in subsection 7k77#e71 subsection 7q71 and subparagraph 7,d7 of this paragraph1 such widower's insurance benefit for each month shall be equal to the greater of-- 7i7 the primary insurance amount 7as determined for purposes of this subsection after application of subparagraphs 7,b7 and 7,c77 of such deceased individual1 or 7ii7 subject to paragraph 7#i71 in the case of a fully insured widower or surviving divorced husband1 #ge 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 7as determined for purposes of this subsection after application of subparagraphs 7,b7 and 7,c77 of such deceased individual4 2 7,c7 in paragraph 7#e7-- 7i7 in subparagraph 7,a71 by striking paragraph 7#a77;,f7 and inserting paragraph 7#a77;,e72 and 7ii7 in subparagraph 7,b71 by striking paragraph 7#a77;,f77i7 and inserting paragraph 7#a77;,e77i72 and 7,d7 by adding at the end the following3 7#i7 ,for purposes of paragraph 7#b77;,a77ii71 the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual-- 7,a7 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 7#a7 became entitled to old-age or disability insurance benefits1 or died 7before becoming entitled to such benefits71 and 7,b7 to whom wages and self-employment income were credited in each of such hypothetical individual's elapsed years 7within the meaning of section #bae7;b77#b77;,b77iii77 in an amount equal to the national average wage index 7as described in section #bji7k77#a77 for each such year4 4 7b7 ,conforming amendment ,section #bji7k77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dji7k77#a771 as amended by section #ajc7;c71 is further amended by inserting #bjb7;e77#i71 #bjb7;f77#i71 after sections4 7c7 ,effective date ,the amendments made by this section shall apply with respect to widow's or widower's insurance benefits payable for months in calendar years #bjbb through #bjbf4 #ajf4 ,increasing benefits for beneficiaries after #ae years of eligibility 7a7 ,in general ,section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is amended by adding at the end the following new subsection3 7aa7 ,increase in benefit amounts on account of long-,term eligibility 7#a7 ,in the case of an individual who is a qualified beneficiary for a calendar year after #bjba1 the amount of any monthly insurance benefit of such qualified beneficiary under this section or section #bbc for any month in such calendar year shall be increased in accordance with paragraph 7#c74 7#b7 7,a7 ,for purposes of this subsection1 the term qualified beneficiary for a calendar year means an individual in any case in which such calendar year begins at least #af years after the applicable date of eligibility for such individual4 7,b7 ,for purposes of this subsection1 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 7or died before becoming eligible7 for old-age insurance benefits under subsection 7a7 or disability insurance benefits under section #bbc4 7#c7 7,a7 ,the increase required under paragraph 7#a7 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 7specified for such benefit in subparagraph 7,b77 of the full increase amount for such calendar year 7determined under subparagraph 7,c774 7,b7 ,the applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified1 in connection with the number of years ending after the applicable date of eligibility for such individual and before such calendar year1 in the following table3 ,the applicable ,if the number of years is3percentage is3 #afbj percent #agdj percent #ahfj percent #aihj percent #bj or larger#ajj percent4 7,c7 7i7 ,except as provided in clause 7ii71 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 #e percent of the amount of the benefit if-- 7,i7 such benefit were based on the primary insurance amount determined for ,january of such calendar year of a putative individual2 7,,ii7 on ,january #a of the calendar year in which occurred the applicable eligibility date with respect to such individual1 such putative individual were fully insured1 attained retirement age 7as defined in section #baf7l77#b77 and were otherwise eligible for1 and applied for1 old-age insurance benefits2 and 7,,iii7 such putative individual's average indexed monthly earnings taken into account in determining such primary insurance amount were equal to #a_/ab of the national average wage index 7as defined in section #bji7k77#a77 for the second year prior to such calendar year4 7ii7 7,i7 ,in the case of a monthly insurance benefit under subsection 7b7 or 7c71 the full increase amount determined under this subparagraph shall be one-half the amount determined under clause 7i72 or 7,,ii7 in the case of a monthly insurance benefit under subsection 7d71 7g71 or 7h71 the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause 7i7 equal to the ratio which the amount of such benefit bears to the primary insurance amount 7before the application of section #bjc7;a77 of the individual on whose wages and self-employment income the monthly insurance benefit is based4 7#d7 ,in the case of a qualified beneficiary who is entitled to two or more monthly insurance benefits under this title for the same month-- 7,a7 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 subsection2 and 7,b7 such beneficiary shall be entitled to an increase with respect only to one such benefit4 7#e7 ,this subsection shall be applied to monthly insurance benefits after any increase under subsection 7w7 and any applicable reductions and deductions under this title4 7#f7 ,in any case in which an individual is entitled to benefits under both this section and section #bbc1 the increase under this subsection shall be paid from the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund4 4 7b7 ,conforming amendments 7#a7 ,section #bjb of such ,act 7#db ,u4,s4,c4 #djb7 is amended-- 7,a7 in the last sentence of subsection 7a71 by striking subsection 7q7 and subsection 7w7 and inserting subsections 7q71 7w71 and 7aa72 7,b7 in subsection 7b77#b71 by striking subsections 7k77#e7 and 7q7 and inserting subsections 7k77#e71 7q71 and 7aa72 7,c7 in subsection 7c77#b71 by striking subsections 7k77#e7 and 7q7 and inserting subsections 7k77#e71 7q71 and 7aa72 7,d7 in subsection 7d77#b71 by adding at the end the following3 ,this paragraph shall apply subject to subsection 7aa742 7,e7 in subsection 7e77#b77;,a71 by striking subsection 7k77#e71 subsection 7q71 and subparagraph 7,d7 of this paragraph and inserting subsection 7k77#e71 subsection 7q71 subsection 7aa71 and subparagraph 7,d7 of this paragraph2 7,f7 in subsection 7f77#b77;,a71 by striking subsection 7k77#e71 subsection 7q71 and subparagraph 7,d7 of this paragraph and inserting subsection 7k77#e71 subsection 7q71 subsection 7aa71 and subparagraph 7,d7 of this paragraph2 7,g7 in subsection 7g77#b71 by striking ,such and inserting ,except as provided in subsections 7k77#e7 and 7aa71 such2 7,h7 in subsection 7h77#b77;,a71 by inserting and subsection 7aa7 after subparagraphs 7,b7 and 7,c72 and 7,i7 in section #bbc7;a77#b71 by striking section #bjb7q7 and inserting sections #bjb7q7 and #bjb7;aa74 7#b7 ,section #bji7k77#a7 of such ,act 7#djb ,u4,s4,c4 #dji7k77#a77 is amended by inserting #bjb7;aa77#c77;,c77i77,,ii71 before #bjc7;f77#h77;,b77ii74 7c7 ,effective date ,the amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years #bjbb through #bjbf4 #ajg4 ,providing caregiver credits for ,social ,security 7a7 ,in general ,title ,,ii of the ,social ,security ,act is amended by adding after section #bcd 7#db ,u4,s4,c4 #dcd7 the following new section3 #bce4 ,deemed wages for caregivers of dependent relatives 7a7 ,definitions ,for purposes of this section-- 7#a7 7,a7 ,subject to subparagraph 7,b71 the term qualifying month means1 in connection with an individual1 any month during which such individual was engaged for not less than #hj hours in providing care to a dependent relative without monetary compensation4 7,b7 ,the term qualifying month does not include any month ending after the date on which such individual attains retirement age 7as defined in section #baf7l774 7#b7 ,the term dependent relative means1 in connection with an individual-- 7,a7 a child1 grandchild1 niece1 or nephew 7of such individual or such individual's spouse or domestic partner71 or a child to which the individual or the individual's spouse or domestic partner is standing in loco parentis1 who is under the age of #ab2 or 7,b7 a child1 grandchild1 niece1 or nephew 7of such individual or such individual's spouse or domestic partner71 a child to which the individual or the individual's spouse or domestic partner is standing in loco parentis1 a parent1 grandparent1 sibling1 aunt1 or uncle 7of such individual or his or her spouse or domestic partner71 or such individual's spouse or domestic partner1 if such child1 grandchild1 niece1 nephew1 parent1 grandparent1 sibling1 aunt1 uncle1 spouse1 or domestic partner is a chronically dependent individual4 7#c7 7,a7 ,the term chronically dependent individual means an individual who-- 7i7 is dependent on a daily basis on verbal reminding1 physical cueing1 supervision1 or other assistance provided to the individual by another person in the performance of at least two of the activities of daily living 7described in subparagraph 7,b77 or instrumental activities of daily living 7described in subparagraph 7,c772 and 7ii7 without the assistance described in clause 7i71 could not perform such activities of daily living or instrumental activities of daily living4 7,b7 ,the activities of daily living referred to in subparagraph 7,a7 means basic personal everyday activities1 including-- 7i7 eating2 7ii7 bathing2 7iii7 dressing2 7iv7 toileting2 and 7v7 transferring in and out of a bed or in and out of a chair4 7,c7 ,the instrumental activities of daily living referred to in subparagraph 7,a7 means activities related to living independently in the community1 including-- 7i7 meal planning and preparation2 7ii7 managing finances2 7iii7 shopping for food1 clothing1 or other essential items2 7iv7 performing essential household chores2 7v7 communicating by phone or other form of media2 and 7vi7 traveling around and participating in the community4 7b7 ,deemed ,wages of ,caregiver 7#a7 7,a7 ,for purposes of determining entitlement to and the amount of any monthly benefit for any month after ,december #bjba1 or entitlement to and the amount of any lump-sum death payment in the case of a death after such month1 payable under this title on the basis of the wages and self-employment income of any individual1 and for purposes of section #baf7;i77#c71 such individual shall be deemed to have been paid during each qualifying month 7in addition to wages or self-employment income actually paid to or derived by such individual during such month7 at an amount per month equal to-- 7i7 in the case of a qualifying month during which no wages or self-employment income were actually paid to or derived by such individual1 #ej percent of #a_/ab of the national average wage index 7as defined in section #bji7k77#a77 for the second calendar year preceding the calendar year in which such month occurs2 and 7ii7 in the case of any other qualifying month1 the excess of the amount determined under clause 7i7 over #a_/b of the wages or self-employment income actually paid to or derived by such individual during such month4 7,b7 ,in any case in which there are more than #fj qualifying months for an individual1 only the last #fj of such months shall be taken into account for purposes of this section4 7#b7 ,paragraph 7#a7 shall not be applicable in the case of any monthly benefit or lump-sum death payment if a larger such benefit or payment1 as the case may be1 would be payable without its application4 7#c7 ,any assistance or support services provided to caregivers under section #agbj;,g of title #ch1 ,united ,states ,code1 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 subsection4 7c7 ,rules and regulations 7#a7 ,not later than #a year after the date of the enactment of this section1 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 section1 including regulations establishing procedures for the application and certification requirements described in paragraph 7#b74 7#b7 ,a qualifying month shall not be taken into account under this section with respect to an individual unless-- 7,a7 the individual submits to the ,commissioner of ,social ,security an application for benefits under this section that includes-- 7i7 the name and identifying information of the dependent relative with respect to whom the individual was engaged in providing care during such month2 7ii7 if the dependent relative is not a child under the age of #ab1 documentation from the physician of the dependent relative explaining why the dependent relative is a chronically dependent individual2 and 7iii7 such other information as the ,commissioner may require to verify the status of the dependent relative2 and 7,b7 for every qualifying month or period of up to #ab consecutive qualifying months that occurs after the first period of #ab consecutive qualifying months1 the individual certifies1 in such form and manner as the ,commissioner shall require1 that the information provided in the individual's application for benefits under this section has not changed4 4 7b7 ,conforming amendment ,section #bji7k77#a7 of such ,act 7#db ,u4,s4,c4 #dji7k77#a77 is amended-- 7#a7 by striking and before #bcj7;b77#b7 the first time it appears2 and 7#b7 by inserting and #bce7;b77#a77;,a77i71 after #aigg714 7c7 ,effective date ,the amendments made by this section shall apply with respect to applications for monthly insurance benefits filed in months in calendar years #bjbb through #bjbf and with respect to individuals entitled to such benefits during any such month1 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 #bjbf4 #ajh4 ,eliminating the #e-month waiting period for disability benefits 7a7 ,in general ,section #bbc7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;a77 is amended-- 7#a7 in paragraph 7#a71 in the matter following subparagraph 7,e71 by striking 7i7 for each month and all that follows through under such disability1 and inserting 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 benefits2 and 7#b7 in paragraph 7#b7-- 7,a7 by striking as though he had attained age #fb and all that follows through and as though and inserting as though he had attained age #fb in the first month for which he becomes entitled to such disability insurance benefits1 and as though2 and 7,b7 by striking in or before the first month referred to in subparagraph 7,a7 or 7,b7 of such sentence1 as the case may be1 and inserting in or before such month14 7b7 ,disabled surviving spouses ,section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is amended-- 7#a7 in subsection 7e7-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,c77ii77,,iii71 by striking paragraph 7#h7 and inserting paragraph 7#f72 and 7ii7 by striking beginning with-- and all that follows through and ending and inserting beginning with the first month in which she becomes so entitled to such insurance benefits and ending2 and 7,b7 by striking paragraph 7#e7 and redesignating paragraphs 7#f7 through 7#h7 as paragraphs 7#e7 through 7#g71 respectively2 7#b7 in subsection 7f7-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,c77ii77,,iii71 by striking paragraph 7#h7 and inserting paragraph 7#f72 and 7ii7 by striking beginning with-- and all that follows through and ending and inserting beginning with the first month in which he becomes so entitled to such insurance benefits and ending2 and 7,b7 by striking paragraph 7#e7 and redesignating paragraphs 7#f7 through 7#h7 as paragraphs 7#e7 through 7#g71 respectively4 7c7 ,effective date ,the amendments made by this section shall apply with respect to individuals who become entitled to monthly insurance benefits in months in calendar years #bjbb through #bjbf4 #aji4 ,establishing a gradual offset for disability beneficiaries with earnings 7a7 ,elimination of termination of benefits due to work activity 7#a7 ,date of termination of disability benefits2 elimination of extended period of eligibility ,section #bbc7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;a77#a77 is amended1 in the matter following subparagraph 7,e71 by striking 2 except that1 in the case of an individual who has a period of trial work which ends as determined by application of section #bbb7;c77#d77;,a71 the termination month shall be the earlier of 7,i7 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 impairment1 or 7,,ii7 the third month following the earliest month in which such individual engages or is determined able to engage in substantial gainful activity1 but in no event earlier than the first month occurring after the #cf months following such period of trial work in which he engages or is determined able to engage in substantial gainful activity4 7#b7 ,date of termination of child's benefits ,section #bjb7;d77#a77;,g77i7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,g77i77 is amended by striking ceases2 except that1 and all that follows through substantial gainful activity71 and inserting ceases714 7#c7 ,date of termination of widow's and widower's benefits ,subsections 7e77#a7 and 7f77#a7 of section #bjb of such ,act 7#db ,u4,s4,c4 #djb7 are each amended1 in the matter following subparagraph 7,f71 by striking ceases2 except that1 and all that follows through the end and inserting ceases44 7#d7 ,elimination of trial work period ,section #bbb of such ,act 7#db ,u4,s4,c4 #dbb7 is amended by striking subsection 7c74 7#e7 ,elimination of work-related termination of hospital insurance benefits ,section #bbf7;b7 of such ,act 7#db ,u4,s4,c4 #dbf7;b77 is amended1 in the matter following paragraph 7#b71 by striking ,for purposes of this subsection and all that follows through the end4 7#f7 ,conforming amendment related to expedited reinstatement ,section #bbc of such ,act 7#db ,u4,s4,c4 #dbc7 is amended by striking subsection 7i74 7b7 ,benefit reduction based on earnings derived from services 7#a7 ,in general ,section #bbc7;e7 of such ,act 7#db ,u4,s4,c4 #dbc7;e77 is amended to read as follows3 7e7 7#a7 ,any benefit otherwise payable to an individual for a month under subsection 7d77#a77;,b77ii71 7d77#f77;,a77ii71 7d77#f77;,b71 7e77#a77;,b77ii71 or 7f77#a77;,b77ii7 of section #bjb or under subsection 7a77#a7 of this section shall be reduced by #a for each #b by which the individual's earnings derived from services for such month exceeds the amount specified in paragraph 7#b7 with respect to such month1 except that such benefit may not be reduced below #j4 7#b7 ,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 7under regulations issued pursuant to section #bbc7;d77#d77;,a77 to represent substantial gainful activity in the case of a blind individual for such month4 7#c7 ,in the case of a benefit otherwise payable to an individual for a month under section #bjb on the basis of the wages and self-employment income of an individual whose benefit is reduced pursuant to paragraph 7#a71 such benefit shall be reduced for such month by the same proportion as the reduction made pursuant to paragraph 7#a74 4 7#b7 ,conforming amendment ,section #bbc7;a77#b7 of such ,act 7#db ,u4,s4,c4 #dbc7;a77#b77 is amended by striking and section #bae7;b77#b77;,a77ii7 and inserting 1 section #bae7;b77#b77;,a77ii71 and subsection 7e7 of this section4 7c7 ,effective date ,the amendments made by this section shall apply with respect to months in calendar years #bjbb through #bjbf4 #aaj4 ,repealing the government pension offset and windfall elimination provisions 7a7 ,repeal of government pension offset provision 7#a7 ,in general ,section #bjb7k7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7k77 is amended by striking paragraph 7#e74 7#b7 ,conforming amendments 7,a7 ,section #bjb7;b77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;b77#b77 is amended by striking subsections 7k77#e7 and 7q7 and inserting subsection 7q74 7,b7 ,section #bjb7;c77#b7 of such ,act 7#db ,u4,s4,c4 #djb7;c77#b77 is amended by striking subsections 7k77#e7 and 7q7 and inserting subsection 7q74 7,c7 ,section #bjb7;e77#b77;,a7 of such ,act 7#db ,u4,s4,c4 #djb7;e77#b77;,a77 is amended by striking subsection 7k77#e71 subsection 7q71 and inserting subsection 7q74 7,d7 ,section #bjb7;f77#b77;,a7 of such ,act 7#db ,u4,s4,c4 #djb7;f77#b77;,a77 is amended by striking subsection 7k77#e71 subsection 7q7 and inserting subsection 7q74 7b7 ,repeal of windfall elimination provisions 7#a7 ,in general ,section #bae of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7 is amended-- 7,a7 in subsection 7a71 by striking paragraph 7#g72 7,b7 in subsection 7d71 by striking paragraph 7#c72 and 7,c7 in subsection 7f71 by striking paragraph 7#i74 7#b7 ,conforming amendments ,subsections 7e77#b7 and 7f77#b7 of section #bjb of such ,act 7#db ,u4,s4,c4 #djb7 are each amended by striking section #bae7;f77#e71 #bae7;f77#f71 or #bae7;f77#i77;,b7 in subparagraphs 7,c7 and 7,d77i7 and inserting paragraph 7#e7 or 7#f7 of section #bae7;f74 7c7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years #bjbb through #bjbf4 7#b7 ,recomputation of primary insurance amounts ,notwithstanding section #bae7;f7 of the ,social ,security ,act1 the ,commissioner of ,social ,security shall recompute primary insurance amounts to the extent necessary-- 7,a7 to carry out the amendments made by this section2 and 7,b7 to account for the nonapplication of such amendments after calendar year #bjbf4 #aaa4 ,extending the child's benefit for post-secondary school students under age #bf 7a7 ,in general ,section #bjb7;d77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,b77 is amended to read as follows3 7,b7 at the time such application was filed was unmarried and-- 7i7 had not attained the age of #ah1 7ii7 was a full-time elementary or secondary school student and had not attained the age of #bb1 7iii7 was a qualifying post-secondary school student and had not attained the age of #bf1 or 7iv7 is under a disability 7as defined in section #bbc7;d77 which began before he attained the age of #bb1 and 4 7b7 ,definition of qualifying post-,secondary school student 7#a7 ,in general ,section #bjb7;d77#g7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77 is amended-- 7,a7 in subparagraph 7,a7-- 7i7 by inserting and a qualifying post-secondary school student is an individual who is in at least half-time attendance as a student at a post-secondary educational institution before 1 as determined by the ,commissioner2 7ii7 by inserting or a qualifying post-secondary school student before if he is paid by his employer2 7iii7 by inserting or a post-secondary educational institution1 as applicable1 before at the request2 7iv7 by inserting or a qualifying post-secondary school student before for the purpose of this section2 and 7v7 by inserting or a qualifying post-secondary school student before shall be deemed2 and 7,b7 in subparagraph 7,b7-- 7i7 by inserting or a qualifying post-secondary school student before during any period2 7ii7 by inserting or1 in the case of a qualifying post-secondary school student1 any period of nonattendance at a post-secondary educational institution at which the individual has been in at least half-time attendance after full-time attendance2 and 7iii7 inserting or1 in the case of a qualifying post-secondary school student1 in at least half-time attendance at a post-secondary educational institution before immediately following such period each place it appears4 7#b7 ,transition from elementary or secondary school ,section #bjb7;d77#g77;,b7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77;,b77 is amended by adding at the end the following sentence3 ,an individual who has been in full-time attendance at an elementary or secondary school shall1 during a succeeding period of nonattendance at such school1 be deemed to be a qualifying post-secondary school student if 7i7 such period is #d calendar months or less1 and 7ii7 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 period44 7c7 ,definition of post-,secondary educational institution ,section #bjb7;d77#g77;,c7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77;,c77 is amended by adding at the end the following3 7iii7 ,a post-secondary educational institution is an institution described in section #ajb of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjb74 4 7d7 ,conforming amendments 7#a7 ,section #bjb7;d77#a77;,e7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,e77 is amended by inserting or a qualifying post-secondary school student after student4 7#b7 ,section #bjb7;d77#a77;,f7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,f77 is amended by striking the earlier of-- and all that follows through the age of #ai1 and inserting the following3 the earlier of-- 7i7 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 student1 7ii7 the month in which the child attains the age of #bb1 but only if the child is not a qualifying post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bf1 4 7#c7 ,section #bjb7;d77#a77;,g7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,g77 is amended by striking 7if later7 and all that follows through the the age of #ai1 and inserting the following3 7if later7 the earlier of-- 7i7 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 student1 7ii7 the month in which the child attains the age of #bb1 but only if the child is not a qualifying post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bf1 4 7#d7 ,section #bjb7;d77#f77;,a7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#f77;,a77 is amended to read as follows3 7,a7 7i7 is a full-time elementary or secondary school student and has not attained the age of #bb1 7ii7 is a qualifying post-secondary school student and has not attained the age of #bf1 or 7iii7 is under a disability 7as defined in section #bbc7;d77 and has not attained the age of #bb1 or 4 7#e7 ,section #bjb7;d77#f77;,d7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#f77;,d77 is amended to read as follows3 7,d7 the earlier of-- 7i7 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 student1 7ii7 the month in which the child attains the age of #bb1 but only if the child is not a qualifying post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bf1 but only if he is not under a disability 7as so defined7 in such earlier month2 or 4 7#f7 ,section #bjb7;d77#f77;,e7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#f77;,e77 is amended by striking 7if later7 and all that follows to the end and inserting the following3 7if later7 the earlier of-- 7i7 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 student1 7ii7 the month in which the child attains the age of #bb1 but only if the child is not a qualifying post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bf4 4 7#g7 ,section #bjb7;d77#g77;,d7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77;,d77 is amended-- 7,a7 by striking ,a child who and inserting 7i7 ,a child who2 7,b7 by striking age #ai and inserting age #bb2 7,c7 by striking clause 7i7 of paragraph 7#a77;,b7 and inserting clause 7ii7 of paragraph 7#a77;,b72 and 7,d7 by adding at the end the following3 7ii7 ,a child who attains age #bf at a time when he is a qualifying post-secondary school student 7as defined in subparagraph 7,a7 of this paragraph and without application of subparagraph 7,b7 of such paragraph7 but has not 7at such time7 completed the requirements for1 or received1 a diploma or equivalent certificate from a post-secondary educational institution 7as defined in subparagraph 7,c77iii77 shall be deemed 7for purposes of determining whether his entitlement to benefits under this subsection has terminated under paragraph 7#a77;,f7 and for purposes of determining his initial entitlement to such benefits under clause 7iii7 of paragraph 7#a77;,b77 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 7or1 if the post-secondary educational institution 7as so defined7 in which he is enrolled is not operated on a quarter or semester system1 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 time1 whichever first occurs74 4 7e7 ,effective date ,the amendments made by this section shall apply with respect to applications for child's insurance benefits filed in months in calendar years #bjbb through #bjbf and with respect to individuals entitled to such benefits during any such month1 except that such amendments shall not apply for purposes of determining continuing eligibility for child's insurance benefits for any month after calendar year #bjbf4 #aab4 ,increasing access to benefits for children who live with grandparents or other relatives 7a7 ,in general ,title ,,ii of the ,social ,security ,act 7#db ,u4,s4,c4 #dja et seq47 is amended-- 7#a7 in section #bjb7;d7-- 7,a7 in paragraph 7#a77;,c71 by inserting except as provided in paragraph 7#i71 before was dependent2 and 7,b7 by amending paragraph 7#i7 to read as follows3 7#i7 7,a7 ,in the case of a child who is the child of an individual under clause 7#c7 of the first sentence of section #baf7;e7 and is not a child of such individual under clause 7#a7 or 7#b7 of such first sentence1 the criteria specified in subparagraph 7,b7 shall apply instead of the criteria specified in subparagraph 7,c7 of paragraph 7#a74 7,b7 ,the criteria of this subparagraph are that-- 7i7 the child has been living with such individual in the ,united ,states for a period of not less than #ab months2 7ii7 the child has been receiving not less than of the child's support from such individual for a period of not less than #ab months2 and 7iii7 the period during which the child was living with such individual began before the child attained age #ah4 7,c7 ,in the case of a child who is less than #ab months old1 such child shall be deemed to meet the requirements of subparagraph 7,b7 if1 on the date the child attains #a year of age1 such child has lived with such individual in the ,united ,states and received at least of the child's support from such individual for substantially all of the period which began on the date of such child's birth4 2 and 7#b7 in section #baf7;e71 in the first sentence-- 7,a7 by striking grandchild or stepgrandchild of an individual or his spouse and inserting grandchild1 stepgrandchild1 or other first-degree1 second-degree1 third-degree1 fourth-degree1 or fifth-degree relative of an individual or the individual's spouse2 7,b7 by striking was no natural or adoptive parent and inserting is no living natural or adoptive parent2 7,c7 by striking was under a disability and inserting is under a disability2 7,d7 by striking living at the time and all that follows through 1 or 7,b7 and inserting 1 7,b72 and 7,e7 by inserting 1 or 7,c7 a court of competent jurisdiction has issued an order granting custody of such person to the individual or the individual's spouse before the first period4 7b7 ,conforming amendments ,section #bjb7;d77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;d77#a77 is amended-- 7#a7 by striking subparagraphs 7,a71 7,b71 and 7,c7 and inserting subparagraphs 7,a7 and 7,b7 and subparagraph 7,c7 or paragraph 7#i7 7as applicable72 and 7#b7 by striking subparagraphs 7,b7 and 7,c7 and inserting subparagraph 7,b7 and subparagraph 7,c7 or paragraph 7#i7 7as applicable74 7c7 ,effective date ,the amendments made by this section shall apply with respect to applications for child's insurance benefits filed in months in calendar years #bjbb through #bjbf and with respect to individuals entitled to such benefits during any such month1 except that such amendments shall not apply for purposes of determining continuing eligibility for child's insurance benefits for any month after calendar year #bjbf4 #aac4 ,preventing an unintended drop in benefits relating to the application of the ,national ,average ,wage ,index 7a7 ,modifications related to computation of primary insurance amount ,section #bae of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7 is amended-- 7#a7 in subsection 7a77#a77;,b77ii77,i7-- 7,a7 in subclause 7,i7-- 7i7 by striking the national and inserting 7aa7 the national2 and 7ii7 by striking 1 by at the end and inserting 2 or2 and 7,b7 by adding at the end of subclause 7,i7 the following3 7bb7 if higher 7and if such second calendar year is after #bjba71 the highest national average wage index 7as so defined7 for any calendar year before such second calendar year1 by 2 and 7#b7 in subsection 7b77#c77;,a77ii7-- 7,a7 in subclause 7,i7-- 7i7 by striking the national and inserting 7aa7 the national2 and 7ii7 by striking 1 by at the end and inserting 2 or2 and 7,b7 by adding at the end of subclause 7,i7 the following3 7bb7 if higher 7and if such second calendar year is after #bjba71 the highest national average wage index 7as so defined7 for any calendar year before such second calendar year1 by 4 7b7 ,modification related to reduction of benefits based on disability ,section #bbd7;f77#b77;,b77i7 of such ,act 7#db ,u4,s4,c4 #dbd7;f77#b77;,b77i77 is amended by inserting 7or if higher 7and if such calendar year is after #bjba71 the highest national average wage index 7as so defined7 for any calendar year before such calendar year7 after made4 #aad4 ,holding ,,ssi1 ,medicaid1 and ,,chip beneficiaries harmless ,for purposes of determining the income of an individual to establish eligibility for1 and the amount of1 benefits payable under title ,,xvi of the ,social ,security ,act1 eligibility for medical assistance under the ,state plan under title ,,xix 7or a waiver of such plan71 or eligibility for child health assistance under the ,state child health plan under title ,,xxi 7or a waiver of the plan71 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 ,act4 ,,ii ,strengthening the ,trust ,fund #bja4 ,determining wages and self-employment income above contribution and benefit base after #bjba 7a7 ,determination of wages above contribution and benefit base after #bjba 7#a7 ,amendments to the ,internal ,revenue ,code of #aihf 7,a7 ,repeal of present law limitation ,section #caba7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraph 7#a74 7,b7 ,limitation on amount of wages ,section #caba of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7aa7 ,limitation on amount of wages 7#a7 ,in general ,in the case of any calendar year in which the contribution and benefit base 7as determined under section #bcj of the ,social ,security ,act7 is less than #djj1jjj1 for purposes of the taxes imposed by sections #caja7;a7 and #caaa7;a71 the term wages does not include that part of the remuneration which1 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 effective1 is paid to such individual by such employer during the calendar year4 ,the preceding sentence shall not apply to that part of the remuneration paid to an individual after remuneration of #djj1jjj with respect to employment has been paid to such individual by an employer 7or any person related to1 or acting on behalf of1 such employer1 as determined by the ,secretary7 during the calendar year4 7#b7 ,successor employer ,if an employer 7hereinafter referred to as successor employer7 during any calendar year1 acquires substantially all the property used in a trade or business of another employer 7hereinafter referred to as a predecessor71 or used in a separate unit of a trade or business of a predecessor1 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 predecessor1 then1 for the purpose of determining whether the successor employer has paid remuneration with respect to employment equal to the contribution and benefit base 7as determined under section #bcj of the ,social ,security ,act7 to such individual during such calendar year1 any remuneration with respect to employment paid 7or considered under this paragraph as having been paid7 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 employer4 7#c7 ,remuneration ,for purposes of this subsection1 the term remuneration does not include remuneration referred to in any paragraph of subsection 7a74 4 7,c7 ,application to railroad retirement 7i7 ,in general ,section #cbca7;e77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new clause3 7iv7 ,limitation on exclusion ,for purposes of so much of the taxes imposed by sections #cbja7;a71 #cbaa7;a7 and #cbba7;a7 as are determined by reference to the rate in effect under section #caja7;a7 or #caaa7;a7-- 7,i7 in the case of any calendar year in which the contribution and benefit base 7as determined under section #bcj of the ,social ,security ,act7 is less than #djj1jjj1 clause 7i7 shall not apply to that part of the remuneration paid to an individual after remuneration of #djj1jjj for services rendered as an employee has been paid to such individual by an employer 7or any person related to1 or acting on behalf of1 such employer1 as determined by the ,secretary7 during the calendar year1 and 7,,ii7 in the case of any calendar year in which such contribution and benefit base equals or exceeds #djj1jjj1 clause 7i7 shall not apply4 4 7ii7 ,exclusion of remuneration which is not treated as compensation ,section #cbca7;e77#b77;,a77ii7 of the ,internal ,revenue ,code of #aihf is amended by inserting or 7iv7 after under clause 7i74 7,d7 ,conforming amendment ,section #cbca7;e77#b77;,c7 of the ,internal ,revenue ,code of #aihf is amended by striking the second sentence of section #caba7;a77#a7 and inserting section #caba7;aa77#b74 7#b7 ,amendment to the ,social ,security ,act ,section #bji7;a77#a77;,i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dji7;a77#a77;,i77 is amended by inserting before the semicolon at the end the following3 except that this subparagraph shall apply only to calendar years for which the contribution and benefit base 7as so determined7 is less than #djj1jjj1 and1 for such calendar years1 only to the extent that remuneration with respect to employment paid to such employee does not exceed #djj1jjj4 7b7 ,determination of self-,employment income above contribution and benefit base after #bjba 7#a7 ,amendments to ,internal ,revenue ,code of #aihf 7,a7 ,in general ,section #adjb7;b7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7b7 ,self-,employment income 7#a7 ,in general ,the term self-employment income means the net earnings from self-employment derived by an individual1 except that such term shall not include net earnings from self-employment if such net earnings for the taxable year are less than #djj4 7#b7 ,limitation on ,,oasdi tax ,for purposes of section #adja7;a71 the term self employment income shall not exceed the sum of-- 7,a7 the total compensation not in excess of the contribution and benefit base 7as determined under section #bcj of the ,social ,security ,act7 which is effective for the calendar year in which such taxable year begins1 reduced by the amount of wages not in excess of such base paid to such individual during the taxable year1 plus 7,b7 the total compensation in excess of the greater of-- 7i7 #djj1jjj1 or 7ii7 the amount of wages paid to such individual during the taxable year4 7#c7 ,definition and special rules 7,a7 ,total compensation ,for purposes of paragraph 7#b71 the term total compensation means the sum of the net earnings from self-employment and the amount of wages paid to such individual during the taxable year4 7,b7 ,wages ,for purposes of this subsection1 the term wages-- 7i7 includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section #caba7l7 7relating to coverage of citizens of the ,united ,states who are employees of foreign affiliates of ,american employers7 as would be wages under section #caba7;a7 if such services constituted employment under section #caba7;b71 and 7ii7 includes compensation which is subject to the tax imposed by section #cbja or #cbaa 7or would be so subject but for paragraph 7#b7 of section #cbca7;e774 7,c7 ,nonresident aliens ,a nonresident alien individual shall not be treated as an individual for purposes of paragraph 7#a71 except as provided by an agreement under section #bcc of the ,social ,security ,act4 ,an individual who is not a citizen of the ,united ,states but who is a resident of the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 or ,american ,samoa shall not1 for purposes of this chapter1 be considered to be a nonresident alien individual4 7,d7 ,church employee ,in the case of church employee income1 the special rules of subsection 7j77#b7 shall apply for purposes of paragraph 7#a74 4 7,b7 ,conforming amendments 7i7 ,section #adjb7;j77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking all that precedes shall be applied and inserting3 7,a7 ,separate application of de minimis rule ,subsection 7b77#a7 4 7ii7 ,section #adjb7;j77#b77;,b7 of such ,code is amended by striking paragraph 7#b7 of subsection 7b7 and inserting subsection 7b77#a74 7#b7 ,amendments to the ,social ,security ,act 7,a7 ,in general ,section #baa7;b77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #daa7;b77 is amended-- 7i7 in subparagraph 7,i7-- 7,i7 by inserting and before #bjbb after #aigd2 and 7,,ii7 by striking or at the end2 and 7ii7 by adding at the end the following3 7,j7 ,for any taxable year beginning in any calendar year after #bjba1 an amount equal to-- 7i7 #djj1jjj1 reduced 7but not below zero7 by 7ii7 the sum of-- 7,i7 the part of the net earnings from self-employment 7if any7 which is not in excess of-- 7aa7 the amount equal to the contribution and benefit base 7as determined under section #bcj7 which is effective for the calendar year in which such taxable year begins1 minus 7bb7 the amount of the wages paid to such individual during such taxable year1 plus 7,,ii7 the amount of the wages paid to such individual during such taxable year which is in excess of the amount in subclause 7,i77aa72 or 4 7,b7 ,phaseout ,section #baa7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #daa7;b77 is amended by adding at the end the following3 ,paragraph 7#a7 shall apply only to taxable years beginning in calendar years for which the contribution and benefit base 7as determined under section #bcj7 is less than #djj1jjj44 7c7 ,special rule for wages from multiple employers which total in excess of #djj1jjj 7#a7 ,in general ,subchapter ,a of chapter #ba of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #cajc4 ,special rules for remuneration from multiple employers 7a7 ,in general ,in the case of an employee receiving wages from more than one employer during a calendar year1 there is hereby imposed a tax on such employee 7for the last taxable year beginning in the calendar year the wages are received7 equal to the excess 7if any7 of-- 7#a7 the tax that would have been imposed by section #caja7;a7 if such wages had been received from one employer1 over 7#b7 the aggregate tax imposed by such section with respect to such wages4 7b7 ,coordination with special refund provision ,no credit shall be determined under section #ca7;b7 with respect to any employee for any taxable year unless the amount described in subsection 7a77#a7 with respect to wages received during the calendar year in which such taxable year begins exceeds the amount described in subsection 7a77#b7 with respect to such wages1 and the amount of such credit so determined shall not exceed such excess4 7c7 ,wages ,for purposes of this section1 the term wages shall have the same meaning as when used in section #adjb7;b74 7d7 ,application to tier ,i railroad retirement tax ,in the case of compensation 7as defined in section #cbca7;e771 for purposes of applying subsections 7a7 and 7b71 the reference to the tax that would have been imposed by section #caja7;a7 shall be treated as including a reference to so much of the tax that would have been imposed on such compensation under section #cbja7;a7 or #cbaa7;a7 7or would have been so imposed but for paragraph 7#b7 of section #cbca7;e77 as is determined by reference to the rate of tax in effect under section #caja7;a74 4 7#b7 ,failure by individual to pay estimated income tax ,subsection 7m7 of section #ffed of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7m7 ,special rule for certain employment taxes ,for purposes of this section1 the tax imposed by sections #caja7;b77#b7 7to the extent not withheld7 and the tax imposed by section #cajc shall be treated as taxes imposed by chapter #b4 4 7#c7 ,clerical amendment ,the table of sections for subchapter ,a of chapter #ba of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,sec4 #cajc4 ,special rules for remuneration from multiple employers4 4 7d7 ,effective dates 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to remuneration paid in calendar years after #bjba4 7#b7 ,self-employment income ,the amendments made by subsection 7b7 shall apply to taxable years beginning after ,december #ca1 #bjba4 #bjb4 ,including earnings over #djj1jjj in ,social ,security benefit formula 7a7 ,inclusion of earnings over #djj1jjj in determination of primary insurance amounts ,section #bae7;a77#a77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;a77#a77;,a77 is amended-- 7#a7 in clause 7ii71 by striking and at the end2 7#b7 in clause 7iii71 by inserting and at the end2 and 7#c7 by inserting after clause 7iii7 the following3 7iv7 #a percent of the individual's excess average indexed monthly earnings 7as defined in subsection 7b77#e77;,a774 4 7b7 ,definition of excess average indexed monthly earnings ,section #bae7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;b77 is amended-- 7#a7 by striking wages and self-employment income each place such terms appear and inserting basic wages and basic self-employment income1 respectively2 and 7#b7 by adding at the end the following3 7#e7 7,a7 ,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 excess wages for basic wages and excess self-employment income for basic self-employment income each place such terms appear in this subsection 7except in this paragraph74 7,b7 ,for purposes of this subsection-- 7i7 the term basic wages means that portion of the wages of an individual paid in a year that does not exceed the contribution and benefit base for the year2 7ii7 the term basic self-employment income 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 year2 7iii7 the term excess wages means that portion of the wages of an individual paid in a year after #bjba in excess of the higher of #djj1jjj or the contribution and benefit base for the year2 and 7iv7 the term excess self-employment income means that portion of the self-employment income of an individual credited to a year after #bjba in excess of the higher of #djj1jjj or such contribution and benefit base for the year4 4 7c7 ,conforming amendments ,title ,,ii of the ,social ,security ,act is amended-- 7#a7 in section #bjc7;a77#f77;,a7 7#db ,u4,s4,c4 #djc7;a77#f77;,a771 by striking #he percent of such individual's average indexed monthly earnings and inserting the sum of #he percent of such individual's average indexed monthly earnings and #a percent of such individual's excess average indexed monthly earnings 7as defined in section #bae7;b77#e77;,a772 7#b7 in section #bab 7#db ,u4,s4,c4 #dab71 by inserting excess average indexed monthly earnings1 after average indexed monthly earnings1 each place it appears2 7#c7 in section #bae7;e77#a7 7#db ,u4,s4,c4 #dae7;e77#a771 by inserting and before #bjbb after after #aigd4 7d7 ,effective date ,the amendments made by this section shall apply with respect to individuals who initially become eligible 7within the meaning of section #bae7;a77#c77;,b7 of the ,social ,security ,act7 for old-age or disability insurance benefits under title ,,ii of the ,social ,security ,act1 or who die 7before becoming eligible for such benefits71 in any calendar year after #bjba4 #bjc4 ,establishing the ,social ,security ,trust ,fund 7a7 ,in general ,section #bja7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7;a77 is amended to read as follows3 7a7 ,there is hereby created on the books of the ,treasury of the ,united ,states a trust fund to be known as the ,social ,security ,trust ,fund4 ,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 #a of the first calendar year beginning after the date of the enactment of section #bjc of ,social ,security #bajj3 ,a ,sacred ,trust1 which securities and amount the ,secretary of the ,treasury is authorized and directed to transfer to the ,social ,security ,trust ,fund1 and1 in addition1 such gifts and bequests as may be made as provided in subsection 7i77#a71 and such amounts as may be appropriated to1 or deposited in1 the ,social ,security ,trust ,fund as hereinafter provided4 ,there is hereby appropriated to the ,social ,security ,trust ,fund for the first fiscal year that begins after date of the enactment of section #bjc of ,social ,security #bajj3 ,a ,sacred ,trust1 and for each fiscal year thereafter1 out of any moneys in the ,treasury not otherwise appropriated1 amounts equivalent to #ajj percent of-- 7#a7 the taxes imposed by chapter #ba 7other than sections #caja7;b7 and #caaa7;b77 of the ,internal ,revenue ,code of #aihf with respect to wages 7as defined in section #caba of such ,code7 reported to the ,secretary of the ,treasury pursuant to subtitle ,f of the ,internal ,revenue ,code of #aihf1 as determined by the ,secretary of the ,treasury by applying the applicable rates of tax under such chapter 7other than sections #caja7;b7 and #caaa7;b77 to such wages1 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 reports2 and 7#b7 the taxes imposed by chapter #b 7other than section #adja7;b77 of the ,internal ,revenue ,code of #aihf with respect to self-employment income 7as defined in section #adjb of such ,code7 reported to the ,secretary of the ,treasury on tax returns under subtitle ,f of such ,code1 as determined by the ,secretary of the ,treasury by applying the applicable rate of tax under such chapter 7other than section #adja7;b77 to such self-employment income1 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 returns4 ,the amounts appropriated by paragraphs 7#a7 and 7#b7 shall be transferred from time to time from the general fund in the ,treasury to the ,social ,security ,trust ,fund1 such amounts to be determined on the basis of estimates by the ,secretary of the ,treasury of the taxes1 specified in paragraphs 7#a7 and 7#b71 paid to or deposited into the ,treasury2 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 7#a7 and 7#b74 ,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 ,fund4 ,notwithstanding the preceding sentence1 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 month1 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 #a1 #aiij2 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 7calculated on a daily basis1 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 #a1 #aihc7 equal to the rate earned by the investments of the ,trust ,fund in the same month under subsection 7d74 4 7b7 ,required actuarial analysis ,section #bja7;c7 of the ,social ,security ,act is amended by striking the fourth sentence in the matter following paragraph 7#e7 and inserting the following3 ,such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries1 to retired beneficiaries and their auxiliaries1 and to survivor beneficiaries44 7c7 ,board of ,trustees 7#a7 ,board of ,trustees of ,social ,security ,trust ,fund ,section #bja7;c7 of the ,social ,security ,act1 as amended by subsection 7b7 of this section1 is further amended in the matter preceding paragraph 7#a7 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund 7hereinafter in this title called the ,trust ,funds7 and inserting the ,social ,security ,trust ,fund 7in this title referred to as the ,trust ,fund74 7#b7 ,continuity of ,board of ,trustees ,the ,board of ,trustees of the ,social ,security ,trust ,fund created by the amendment made by subsection 7a7 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 amendment4 ,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 ,fund4 7d7 ,conforming amendments related to ,social ,security ,trust ,fund 7#a7 ,amendment to section heading ,the section heading for section #bja of the ,social ,security ,act is amended to read as follows3 ,social ,security ,trust ,fund4 7#b7 ,board of ,trustees ,section #bja7;c7 of such ,act1 as amended by subsections 7b7 and 7c77#a71 is further amended-- 7,a7 in the matter preceding paragraph 7#a71 by striking ,board of ,trustees of the ,trust ,funds and inserting ,board of ,trustees of the ,trust ,fund2 7,b7 in paragraph 7#a71 by striking ,trust ,funds and inserting ,trust ,fund2 7,c7 in paragraph 7#b7-- 7i7 by striking ,trust ,funds and inserting ,trust ,fund2 and 7ii7 by striking their and inserting its2 7,d7 in paragraph 7#c71 by striking either of the ,trust ,funds and inserting the ,trust ,fund2 7,e7 in paragraph 7#e7-- 7i7 by striking managing the ,trust ,funds and inserting managing the ,trust ,fund2 and 7ii7 by striking ,trust ,funds are and inserting ,trust ,fund is2 7,f7 in the matter following paragraph 7#e71 by striking ,trust ,funds each place it appears and inserting ,trust ,fund2 and 7,g7 in the second sentence in the matter following paragraph 7#e71 by striking whether the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund1 individually and collectively1 are and inserting whether the ,social ,security ,trust ,fund is4 7#c7 ,investments ,section #bja of such ,act is amended in subsections 7d7 and 7e7 by striking ,trust ,funds each place it appears and inserting ,trust ,fund4 7#d7 ,crediting of interest and proceeds to ,trust ,funds ,section #bja7;f7 of such ,act is amended-- 7,a7 by striking 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 ,fund1 respectively and inserting the ,social ,security ,trust ,fund shall be credited to and form a part of the ,social ,security ,trust ,fund2 7,b7 by striking either of the ,trust ,funds and inserting the ,trust ,fund2 and 7,c7 by striking such ,trust ,fund and inserting the ,trust ,fund4 7#e7 ,administrative costs ,section #bja7;g7 of such ,act is amended-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,a71 by striking ,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 and all that follows through 7,public ,law #ajc-bif742 and 7ii7 in subparagraph 7,b77i7-- 7,i7 by striking subclauses 7,,ii7 and 7,,iii7 and inserting the following3 7,,ii7 the portion of such costs which should have been borne by the ,social ,security ,trust ,fund1 2 and 7,,ii7 by redesignating subclauses 7,,iv7 and 7,v7 as subclauses 7,,iii7 and 7,,iv72 7,b7 in paragraph 7#b7-- 7i7 by striking ,trust ,funds and inserting ,trust ,fund2 and 7ii7 by striking the last sentence2 and 7,c7 in paragraph 7#d71 by striking ,trust ,funds each place it appears and inserting ,trust ,fund4 7#f7 ,benefit payments ,section #bja7;h7 of such ,act is amended to read as follows3 7h7 ,all benefit payments required to be made under this title shall be made only from the ,social ,security ,trust ,fund4 4 7#g7 ,gifts ,section #bja7;i7 of such ,act is amended-- 7,a7 in paragraph 7#a71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 the ,federal ,disability ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund2 and 7,b7 in paragraph 7#b77;,b71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund4 7#h7 ,travel expenses ,section #bja7;j7 of such ,act is amended by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 or the ,federal ,disability ,insurance ,trust ,fund 7as determined appropriate by the ,commissioner of ,social ,security7 and inserting the ,social ,security ,trust ,fund4 7#i7 ,demonstration projects ,section #bja7k7 of such ,act is amended by striking the ,federal ,disability ,insurance ,trust ,fund and the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 as determined appropriate by the ,commissioner of ,social ,security and inserting the ,social ,security ,trust ,fund4 7#aj7 ,benefit checks ,section #bja7m7 of such ,act is amended-- 7,a7 in paragraph 7#b71 by striking each of the ,trust ,funds and inserting the ,social ,security ,trust ,fund2 7,b7 in paragraph 7#c71 by striking one of the ,trust ,funds and inserting the ,trust ,fund2 and 7,c7 by striking such ,trust ,fund each place it appears and inserting the ,trust ,fund4 7#aa7 ,conforming repeals 7,a7 ,in general ,section #bja of such ,act is amended by striking subsections 7b71 7l71 and 7n74 7,b7 ,redesignations ,section #bja of such ,act is further amended-- 7i7 by redesignating subsections 7c7 through 7j7 as subsections 7b7 through 7i71 respectively2 7ii7 by redesignating subsection 7k7 as subsection 7j72 and 7iii7 by redesignating subsection 7m7 as subsection 7k74 7,c7 ,references to redesignated sections 7i7 ,section #bja7;a7 of such ,act1 as amended by subsection 7a7 of this section1 is further amended-- 7,i7 by striking subsection 7i77#a7 and inserting subsection 7h77#a72 and 7,,ii7 by striking subsection 7d7 and inserting subsection 7c74 7ii7 ,section #aaca7;b77#a7 of such ,act is amended by striking section #bja7;g77#a7 and inserting section #bja7;f77#a74 7e7 ,other conforming amendments to ,social ,security ,act 7#a7 ,title ,,ii ,title ,,ii of the ,social ,security ,act 7#db ,u4,s4,c4 #dja et seq47 is amended-- 7,a7 in section #bjb7x77#c77;,b77iii71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund1 as appropriate1 and inserting the ,social ,security ,trust ,fund2 7,b7 in section #bjf7;d77#e71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund1 as appropriate and inserting the ,social ,security ,trust ,fund2 7,c7 in section #bjf7;e77#c77;,b71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund2 7,d7 in section #bjh7;b77#e77;,a71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund1 as appropriate and inserting the ,social ,security ,trust ,fund2 7,e7 in section #bae7;i77#a77;,f7-- 7i7 in clause 7i7-- 7,i7 by striking the combined balance in the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting the balance in the ,social ,security ,trust ,fund2 and 7,,ii7 by striking and reduced by the outstanding amount of any loan 7including interest thereon7 theretofore made to either such ,fund from the ,federal ,hospital ,insurance ,trust ,fund under section #bja7l72 and 7ii7 in clause 7ii7-- 7,i7 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund2 and 7,,ii7 by striking 7other than payments and all that follows through and reducing and inserting 1 but reducing2 7,f7 in section #bba7;e7-- 7i7 by striking ,trust ,funds each place it appears and inserting ,trust ,fund2 and 7ii7 by striking the last sentence2 7,g7 in section #bba7;f71 by striking ,trust ,funds and inserting ,trust ,fund2 7,h7 in section #bbb7;d7-- 7i7 in the section heading1 by striking ,trust ,funds and inserting ,trust ,fund2 7ii7 in paragraph 7#a71 by striking to the end that savings will accrue to the ,trust ,funds as a result of rehabilitating such individuals1 there are authorized to be transferred from the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting to the end that savings will accrue to the ,trust ,fund as a result of rehabilitating such individuals1 there are authorized to be transferred from the ,social ,security ,trust ,fund2 and 7iii7 by amending paragraph 7#d7 to read as follows3 7#d7 ,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 subsection4 2 7,i7 in section #bbh7;g7-- 7i7 in the section heading1 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 and 7ii7 in the matter preceding paragraph 7#a71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 7,j7 in section #bca7;c71 by striking ,trust ,funds each place it appears and inserting ,trust ,fund2 and 7,k7 in section #bcd7;a77#a71 by striking ,trust ,funds and inserting ,trust ,fund4 7#b7 ,title ,,vii ,title ,,vii of the ,social ,security ,act 7#db ,u4,s4,c4 #ija et seq47 is amended-- 7,a7 in section #gjc7;j71 by striking ,federal ,disability ,insurance ,trust ,fund1 the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 and inserting ,social ,security ,trust ,fund2 7,b7 in section #gjh7;c71 by striking the ,,oasdi trust fund ratio under section #bja7l71 after computing2 7,c7 in section #gji-- 7i7 in subsection 7a71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 and 7ii7 in subsection 7b7-- 7,i7 in paragraph 7#a71 by striking section #bja7l7 or2 and 7,,ii7 in paragraph 7#b71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 and 7,d7 in section #gaj-- 7i7 in subsection 7a71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 and 7ii7 in subsection 7b7-- 7,i7 by striking any ,trust ,fund specified in subsection 7a7 and inserting the ,social ,security ,trust ,fund2 and 7,,ii7 by striking payments from any such ,trust ,fund and inserting payments from the ,social ,security ,trust ,fund4 7#c7 ,title ,,xi ,title ,,xi of the ,social ,security ,act 7#db ,u4,s4,c4 #acja et seq47 is amended-- 7,a7 in section #aajf7;b71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 the ,federal ,disability ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund2 7,b7 in section #aabi7;e77#b77;,a71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund or the ,federal ,disability ,insurance ,trust ,fund1 as determined appropriate by the ,secretary and inserting the ,social ,security ,trust ,fund2 7,c7 in sections #aaca7;b77#b7 and #aadj7;c77#b71 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund2 7,d7 in section #aade7;c7-- 7i7 by striking paragraphs 7#a7 and 7#b7 and inserting the following3 7#a7 the ,social ,security ,trust ,fund2 2 and 7ii7 by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#b7 and 7#c71 respectively2 and 7,e7 in section #aadh7;j77#a77;,a7-- 7i7 in the first sentence1 by striking the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting the ,social ,security ,trust ,fund2 and 7ii7 by striking the second sentence4 7#d7 ,title ,,xviii ,title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie7 is amended-- 7,a7 in section #ahag7;g71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and from the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 7,b7 in section #ahdj7;a77#b71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund or the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 and 7,c7 in section #ahda7;f71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and from the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund4 7f7 ,conforming amendments outside of ,social ,security ,act 7#a7 ,budget 7,a7 ,off-budget exemption ,section #dje7;a7 of the ,congressional ,budget ,act of #aigd 7#b ,u4,s4,c4 #fee7;a77 is amended by striking ,federal ,old-,age and ,survivors ,insurance and ,federal ,disability ,insurance ,trust ,funds and inserting ,social ,security ,trust ,fund4 7,b7 ,sequestration exemption ,section #bee7;g77#a77;,a7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ije7;g77#a77;,a77 is amended by striking ,payments to ,social ,security ,trust ,funds and inserting ,payments to the ,social ,security ,trust ,fund4 7#b7 ,tax 7,a7 ,taxable wages ,section #caba7l77#d7 of the ,internal ,revenue ,code of #aihf is amended by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund4 7,b7 ,overpayments 7i7 ,section #fdjb7;d77#c77;,c7 of the ,internal ,revenue ,code of #aihf is amended by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund or the ,federal ,disability ,insurance ,trust ,fund1 whichever is certified to the ,secretary as appropriate by the ,commissioner of ,social ,security and inserting ,social ,security ,trust ,fund4 7ii7 ,subsection 7f77#b77;,b7 of section #cgbj;,a of title #ca1 ,united ,states ,code1 is amended by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund or the ,federal ,disability ,insurance ,trust ,fund1 whichever is certified to the ,secretary of the ,treasury as appropriate by the ,commissioner of ,social ,security and inserting ,social ,security ,trust ,fund4 7#c7 ,false claims penalties ,subsection 7g77#b7 of section #chjf of title #ca1 ,united ,states ,code1 is amended-- 7,a7 in subparagraph 7,b7-- 7i7 by striking ,secretary of ,health and ,human ,services and inserting ,commissioner of ,social ,security2 and 7ii7 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 and 7,b7 in subparagraph 7,c7-- 7i7 by striking ,secretary of ,health and ,human ,services and inserting ,commissioner of ,social ,security2 and 7ii7 by striking ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund4 7#d7 ,railroad ,retirement ,board ,section #g of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bca;f7 is amended-- 7,a7 in subsection 7b77#b71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund and inserting ,social ,security ,trust ,fund2 7,b7 in subsection 7c77#b7-- 7i7 by striking ,secretary of ,health1 ,education1 and ,welfare each time it appears and inserting ,commissioner of ,social ,security2 and 7ii7 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 the ,federal ,disability ,insurance ,trust ,fund1 each time it appears and inserting ,social ,security ,trust ,fund2 and 7,c7 in subsection 7c77#d71 by striking ,federal ,old-,age and ,survivors ,insurance ,trust ,fund1 the ,federal ,disability ,insurance ,trust ,fund1 and inserting ,social ,security ,trust ,fund4 7g7 ,rule of construction ,effective beginning on ,january #a1 #bjbb1 any reference in law 7other than section #bja7;a7 of the ,social ,security ,act7 to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund or the ,federal ,disability ,insurance ,trust ,fund is deemed to be a reference to the ,social ,security ,trust ,fund4 7h7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjbb4 ,,iii ,strengthening ,service ,delivery #cja4 ,clarifying the requirement to mail ,social ,security account statements 7a7 ,in general ,section #aadc of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#ac7 is amended-- 7#a7 in subsection 7a77#a71 by adding at the end the following3 ,such statement shall be provided by mail unless the requesting individual chooses electronic delivery for that request42 and 7#b7 in subsection 7c77#b7-- 7,a7 by striking ,beginning not later than and inserting 7,a7 ,beginning not later than2 7,b7 by inserting by mail after provide2 and 7,c7 by adding at the end the following3 7,b7 ,in any case in which an eligible individual described in subparagraph 7,a7 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 only1 the requirements of this paragraph shall be deemed to be satisfied for such year with respect to the individual4 4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply with respect to ,social ,security account statements required to be provided on or after ,january #a1 #bjbb4 #cjb4 ,preventing closure of field and hearing offices and resident or rural contact stations 7a7 ,moratorium on closure or consolidation of field or hearing offices or new limitations on access to such offices 7#a7 ,in general ,except as provided in paragraph 7#b71 the ,commissioner of ,social ,security shall take no action on or after ,january #a1 #bjbb1 to close or consolidate field or hearing offices of the ,social ,security ,administration or to otherwise impose any new limitation on access to such offices4 7#b7 ,cessation of moratorium upon report to ,congress ,paragraph 7#a7 shall cease to be effective #ahj 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 access4 ,such report shall include-- 7,a7 an analysis of the criteria used for selecting field or hearing offices for closure1 consolidation1 or limited access2 7,b7 a description of how the ,commissioner has analyzed and considered relevant factors1 including but not limited to transportation and communication burdens faced by individuals serviced by the offices1 including elderly and disabled citizens2 and 7,c7 a description of any method of cost-benefit analysis applied by the ,commissioner in connection with closures and consolidations of field or hearing offices1 and other limitations on access to field or hearing offices1 including any analysis that takes into account-- 7i7 the anticipated savings resulting from the closure1 consolidation1 or limitation on access2 7ii7 the anticipated costs associated with replacing services lost by the closure1 consolidation1 or limitation on access2 7iii7 the anticipated effects on employees of the offices affected2 7iv7 how the loss of access resulting from the closure1 consolidation1 or limitation on access will be replaced by the establishment of a new field or hearing office1 increased access at a different office1 or some other means1 and the factors considered by the ,commissioner in determining how to replace such lost access2 and 7v7 such other relevant factors as may be determined by the ,commissioner1 including but not limited to transportation and communication burdens faced by individuals serviced by the offices1 including elderly and disabled citizens4 7b7 ,requirements for future closures1 consolidations1 and new limitations on access 7#a7 ,in general ,section #gjd of the ,social ,security ,act 7#db ,u4,s4,c4 #ijd7 is amended by adding at the end the following new subsection3 7f7 ,field and ,hearing ,offices 7#a7 ,the ,commissioner may not close a field or hearing office of the ,administration1 consolidate two or more such offices1 or otherwise impose any new limitation on public access to any such office1 unless the ,commissioner complies with the requirements of paragraphs 7#b71 7#c71 7#d71 and 7#e7 in connection with the closure1 consolidation1 or limitation on public access4 7#b7 7,a7 ,the requirements of this paragraph are met in connection with a closure1 consolidation1 or new limitation on access referred to in paragraph 7#a7 only if-- 7i7 not later than #abj days before the date of the closure1 consolidation1 or limitation on access1 the ,commissioner provides effective public notice of the proposed closure1 consolidation1 or limitation on access 7including1 to the extent practicable1 notice by direct mailing and through community outlets such as newspapers and posting in heavily frequented public spaces7 to individuals residing in the area serviced by the affected office or offices2 7ii7 the public notice issued pursuant to clause 7i7 includes information on-- 7,i7 how the ,commissioner will1 not later than #cj days after the date of the closure1 consolidation1 or limitation on access1 replace the loss in access resulting from the closure1 consolidation1 or limitation on access by establishing a new office1 increasing public access to a different office1 or some other means2 and 7,,ii7 how to contact the ,administration if an individual experiences service delays or problems as a result of the closure1 consolidation1 or limitation on access2 and 7iii7 not earlier than #cj days after the issuance of public notice pursuant to clause 7i7 and not later than #de days before the date of the proposed closure1 consolidation1 or limitation on access1 the ,commissioner conducts at least #b public hearings 7scheduled so that the first and last such hearings are separated by at least #aj days71 at which the ,commissioner presents the justifications for the closure1 consolidation1 or limitation on access described in subparagraph 7,b7 and provides for attendees an opportunity to present their views regarding the proposed closure1 consolidation1 or limitation on access4 7,b7 ,the justifications referred to in subparagraph 7,a77iii7 shall consist of the following3 7i7 an analysis of the criteria used for selecting the field or hearing office or offices for closure1 consolidation1 or limited access2 7ii7 a description of how the ,commissioner has analyzed and considered relevant factors1 including but not limited to transportation and communication burdens faced by individuals serviced by the offices1 including elderly and disabled citizens2 and 7iii7 a description of a method of cost-benefit analysis which shall be applied by the ,commissioner in connection with the closure1 consolidation1 or limitation on access1 and which shall take into account-- 7,i7 the anticipated savings resulting from the closure1 consolidation1 or limitation on access2 7,,ii7 the anticipated costs associated with replacing services lost by the closure1 consolidation1 or limitation on access2 7,,iii7 the anticipated effects on employees of the offices affected2 and 7,,iv7 such other relevant factors as may be determined by the ,commissioner1 including but not limited to transportation and communication burdens faced by individuals serviced by the offices1 including elderly and disabled citizens4 7,c7 ,the notice provided pursuant to subparagraph 7,a77i7 shall include notice of the time and place of the public hearings to be conducted pursuant to clause 7,a77iii7 and of the right of aggrieved individuals to appeal to the ,commissioner regarding the proposed closure1 consolidation1 or limitation on access pursuant to paragraph 7#d74 7#c7 ,the requirements of this paragraph are met in connection with a closure1 consolidation1 or limitation on access referred to in paragraph 7#a7 only if1 not later than #cj days before the date of the proposed closure1 consolidation1 or limitation on access1 the ,commissioner submits to the ,committee on ,ways and ,means of the ,house of ,representatives1 the ,committee on ,finance of the ,senate1 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 closure1 consolidation1 or limitation on access4 ,such report shall include-- 7,a7 the justifications described in paragraph 7#b77;,b71 7including any amendments made to such justifications after the public hearings conducted pursuant to paragraph 7#b77;,a772 7,b7 any findings made by the ,commissioner pursuant to the public hearings2 7,c7 the status of any appeals regarding the closure1 consolidation1 or new limitation on access which were commenced pursuant to paragraph 7#d7 before the date of the report2 7,d7 the final decision of the ,commissioner regarding the closure1 consolidation1 or new limitation on access2 and 7,e7 such other information as the ,commissioner considers relevant4 7#d7 7,a7 ,upon timely request by any individual who makes a showing in writing described in subparagraph 7,b7 in connection with a proposed closure1 consolidation1 or limitation on access referred to in subparagraph 7,a71 the ,commissioner shall give such individual an opportunity for a hearing with respect to the closure1 consolidation1 or limitation on access4 ,the request for the hearing shall be considered timely only if it is made not later than #cj days before the proposed date of the closure1 consolidation1 or limitation on access4 ,the ,commissioner shall submit to the ,committee on ,ways and ,means of the ,house of ,representatives1 the ,committee on ,finance of the ,senate1 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 findings4 7,b7 ,a showing described in subparagraph 7,a7 shall consist of a showing that-- 7i7 the determination of the ,commissioner to close a field or hearing office1 consolidate field or hearing offices1 or impose a new limitation on access to a field or hearing office is arbitrary1 capricious1 an abuse of discretion1 not in accordance with law1 or not based on substantial evidence2 or 7ii7 the ,commissioner has failed to observe procedures required by law in connection with the closure1 consolidation1 or new limitation on access4 7#e7 ,the requirement of this paragraph is met in connection with a closure1 consolidation1 or limitation on access referred to in paragraph 7#a7 only if such closure1 consolidation1 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 #cj1 #bjba4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 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 7a7 of this section4 #cjc4 ,ensuring access to professional representation 7a7 ,in general ,section #bjf7;a77#b77;,a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djf7;a77#b77;,a77 is amended by striking ,the ,commissioner of ,social ,security may and all that follows through the end and inserting the following3 ,in the case of an agreement described in this subparagraph entered into in a calendar year after #bjba1 the dollar amount specified in clause 7ii77,,ii7 for such calendar year shall be equal to the amount determined for the calendar year preceding such calendar year1 or if larger1 the product 7rounded to the nearest dollar7 of the amount so specified and the ratio of the national average wage index 7as defined in section #bji7k77#a77 for the second calendar year preceding such calendar year to the national average wage index 7as so defined7 for #aihi4 ,not later than ,november #a of each calendar year after #bjbj1 the ,commissioner of ,social ,security shall publish in the ,federal ,register the dollar amount applicable to agreements entered into in the succeeding calendar year44 7b7 ,conforming amendment ,section #bji7k77#a7 of such ,act 7#db ,u4,s4,c4 #dji7k77#a771 as amended by sections #ajc7;c7 and #ajf7;b71 is further amended by inserting #bjf7;a77#b77;,a71 after #bjc7;f77#h77;,b77ii714 7c7 ,effective date ,the amendments made by this section shall apply with respect to agreements entered into on or after ,january #a1 #bjbb4