74
STAT.]
PUBLIC LAW 86-778-SEPT. 13, 1960
subsection from any child's insurance benefit for the month in which the child entitled to such benefit attained the age of eighteen or any subsequent month," (c) Section 203 of such Act is amended by redesignating subsections (d), (e), (f), (g), and (h) as subsections (e)j (f), (g), (h), and (i), respectively, and by inserting after subsection (c) the following new subsection:
955
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"Deductions From Dependents' Benefits on Account of Noncovered Work Outside the United States by Old-Age Insurance Beneficiary " (d)(1) Deductions shall be made from any wife's, husband's, or child's insurance benefit, based on the wages and self-employment income of an individual entitled to old-age insurance benefits, to which a wife, husband, or child is entitled, until the total of such deductions equals such wife's, husband's, or child's insurance benefit or benefits under section 202 for any month in which such individual is under the age of seventy-two and on seven or more different calendar days of which he engaged in noncovered remunerative activity outside the United States. "(2) Deductions shall be made from any child's insurance benefit to which a child who has attained the age of eighteen is entitled, or from any mother's insurance benefit to which a person is entitled, until the total of such deductions equals such child's insurance benefit or benefits or mother's insurance benefit or benefits under section 202 for any month in which such child or person entitled to mother's insurance benefits is married to an individual who is entitled to old-age insurance benefits and on seven or more different calendar days of which such individual engaged in noncovered remunerative activity outside the United States." (d) The subsection of section 203 of such Act redesignated as subsection (e) by subsection (c) of this section is amended to read as follows: "Occurrence of More Than One Event "(e) If more than one of the events specified in subsections (c) and (d) and section 222(b) occurs in any one month which would occasion deductions equal to a benefit for such month, only an amount equal to such benefit shall be deducted." (e) The subsection of section 203 of such Act redesignated as subsection (f) by subsection (c) of this section is amended to read as follows: "Months to Which Earnings Are Charged "to""(f) For purposes of subsection (b)— "(1) The amount of an individual's excess earnings (as defined in paragraph (3)) shall be charged to months as follows: There shall be charged to the first month of such taxable year an amount of his excess earnings equal to the sum of the payments to which he and all other persons are entitled for such month under section 202 on the basis of his wages and self-employment income (or the total of his excess earnings if such excess earnings are less than such sum), and the balance, if any, of such excess earnings shall be charged to each succeeding month in such year to the extent, in the case of each such month, of the sum of the payments to which such individual and all other persons are entitled for such month under section 202 on the basis of his wages and selfemployment income, until the total of such excess has been so charged. Where an individual is entitled to benefits under section
^^ use 402.
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