118 STAT. 539 PUBLIC LAW 108–203—MAR. 2, 2004 SEC. 431. UNIFORM 9 MONTH RESOURCE EXCLUSION PERIODS. (a) UNDERPAYMENTS OF BENEFITS.—Section 1613(a)(7) of the Social Security Act (42 U.S.C. 1382b(a)(7)) is amended— (1) by striking ‘‘6’’ and inserting ‘‘9’’; and (2) by striking ‘‘(or to the first 9 months following such month with respect to any amount so received during the period beginning October 1, 1987, and ending September 30, 1989)’’. (b) ADVANCEABLE TAX CREDITS.—Section 1613(a)(11) of the Social Security Act (42 U.S.C. 1382b(a)(11)) is amended to read as follows: ‘‘(11) for the 9 month period beginning after the month in which received— ‘‘(A) notwithstanding section 203 of the Economic Growth and Tax Relief Reconciliation Act of 2001, any refund of Federal income taxes made to such individual (or such spouse) under section 24 of the Internal Revenue Code of 1986 (relating to child tax credit) by reason of subsection (d) thereof; and ‘‘(B) any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit);’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of enactment of this Act, and shall apply to amounts described in paragraph (7) of section 1613(a) of the Social Security Act and refunds of Federal income taxes described in paragraph (11) of such section, that are received by an eligible individual or eligible spouse on or after such date. SEC. 432. ELIMINATION OF CERTAIN RESTRICTIONS ON THE APPLICA TION OF THE STUDENT EARNED INCOME EXCLUSION. (a) IN GENERAL.—Section 1612(b)(1) of the Social Security Act (42 U.S.C. 1382a(b)(1)) is amended by striking ‘‘a child who’’ and inserting ‘‘under the age of 22 and’’. (b) EFFECTIVE DATE.—The amendment made by this section shall be effective with respect to benefits payable for months that begin on or after 1 year after the date of enactment of this Act. SEC. 433. EXCEPTION TO RETROSPECTIVE MONTHLY ACCOUNTING FOR NONRECURRING INCOME. (a) IN GENERAL.—Section 1611(c) of the Social Security Act (42 U.S.C. 1382(c)) is amended by adding at the end the following: ‘‘(9)(A) Notwithstanding paragraphs (1) and (2), any non recurring income which is paid to an individual in the first month of any period of eligibility shall be taken into account in determining the amount of the benefit under this title of such individual (and his eligible spouse, if any) only for that month, and shall not be taken into account in determining the amount of the benefit for any other month. ‘‘(B) For purposes of subparagraph (A), payments to an indi vidual in varying amounts from the same or similar source for the same or similar purpose shall not be considered to be non recurring income.’’. 42 USC 1382a note. Applicability. 42 USC 1382b note.
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