72
STAT.]
PUBLIC LAW 85-840-AUG. 28, 1958
1033
for any month in which such child or person entitled to mother's insurance benefits is married to an individual who is entitled to disability insurance benefits and in which such individual refuses to accept rehabilitation services and a deduction, on account of such refusal, is imposed under paragraph (1). If both this paragraph and paragraph (3) are applicable to a child's insurance benefit for any month, only an amount equal to such benefit shall be deducted." Effective Date (h)(1) The amendments made by this section (other than by subsections (f) and (g)) shall apply with respect to monthly benefits under section 202 of the Social Security Act for months following the iol2-ib2r*io°2 6' month in which this Act is enacted; except that in any case in which 1027" 102^-1032.' benefits were terminated with the close of the month in which this Act is enacted or any prior month and, if the amendments made by this section had been in effect for such month, such benefits would not have been terminated, the amendments made by this section shall apply with respect to monthly benefits under section 202 of the Social Security Act for months beginning after the date of enactment of this Act, but only if an application for such benefits is filed after such date. (2) The amendments made by subsection (f) shall apply with respect to monthly benefits under subsection (d) or (g) of section 202 of the Social Security Act for months in any taxable year, of the individual to whom the person entitled to such benefits is married, beginning after the month in which this Act is enacted. (3) The amendments made by subsection (g) shall apply with respect to monthly benefits under section 202 of the Social Security Act for months, occurring after the month in which this Act is enacted, in which a deduction is incurred under paragraph (1) of sec Ante, pp. 1025, tion 222(b) of the Social Security Act. 1032. A M O U N T W H I C H MAY BE EARNED WITHOUT LOSS OF BENEFITS
SEC. 308. (a) Section 203(e)(2) of such Act is amended by striking out "last month" and "preceding month" wherever they appear and substituting in lieu thereof "first month" and "succeeding month", respectively. (b) Section 203(e)(3)(A) of such Act is amended by striking out "the term 'last month of such taxable year' means the latest month" and substituting in lieu thereof "the term 'first month of such taxable year' means the earliest month". (c) Subsections (e)(2)(D) and (e)(3)(B) (ii) of section 203 of such Act are each amended by striking out "$80" and inserting in lieu thereof "$100". (d) Section 203(g)(1) of such Act is amended to read as follows: " (g)(1)(A) If an individual is entitled to any monthly insurance benefit under section 202 during any taxable year in which he has earnings or wages, as computed pursuant to paragraph (4) of subsection (e), in excess of the product of $100 times the number of months in such year, such individual (or the individual who is in receipt of such benefit on his behalf) shall make a report to the Secretary of his earnings (or wages) for such taxable year. Such report shall be made on or before the fifteenth day of the fourth month following the close of such year, and shall contain such information and be made in such manner as the Secretary may by regulations prescribe. Such report need not be made for any taxable year (i) beginning with or after the month in which such individual attained the age of 72, or (ii) if benefit payments for all months (in such taxable
42 USC 4 0 3.
Ante, ppi 1017, 1022-1024, 1 0 2 6, 1029-1032.
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