834
PUBLIC LAW 90-248-JAN. 2, 1968
[81 STAT.
tion 210(1), wages (in addition to the wages actually paid to him for such service) of— "(1) $100 if the wages actually paid to him in such quarter for such services were $100 or less, " (2) $200 if the wages actually paid to him in such quarter for such services were more than $100 but not more than $200, or " (3) $300 in any other case. " (b) There are autnorized to be appropriated to the Federal OldAge and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust F u n d se^^, ^uQslf-isVsi f'l^nually, as benefits under this title and part A of title X VIII are paid after December 1967, such sums as the Secretary determines to be necessary to meet (1) the additional costs, resulting from subsection (a), of such benefits (including lump-sum death payments), (2) the additional administrative expenses resulting therefrom, and (3) any loss in interest to such trust funds resulting from the payment of such amounts. Such additional costs shall be determined after any increases in such benefits arising from the application of section 217 have been made.'* LIBERALIZATION
42 USC 403
OF E A R N I N G S
TEST
SEC. 107. (a)(1) Paragraphs (1), (3), and (4)(B) of section 203(f) ^^ ^^^® Social Security Act are each amended by striking out "$125" and inserting in lieu thereof "$140". (2) Paragraph (1)(A) of section 203(h) of such Act is amended by striking out "$125" and inserting in lieu thereof "$140". (b) The amendments made by subsection (a) shall apply with respect to taxable years ending after December 1967. I N C R E A S E OF E A R N I N G S COUNTED FOR B E N E F I T A N D TAX PURPOSES
79 Stat. 393. 42 USC 409.
68 staV. ToVs; 79 Stat. 383.
79 Stat. 393. 42 USC 411. 72 Stat. 10 19.
79 Stat. 393.
42 us^c 4^^5^"
SEC. 108. (a)(1)(A) Section 209(a)(4) of the Social Security Act is amended by inserting "and prior to 1968" after "1965". (B) Section 209(a) of such Act is further amended by adding at ^j^g gj^^j tlicreof the following new paragraph: "(5) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $7,800 with respect to employment has been paid to an individual during any calendar year after 1967, is paid to such individual during such calendar year;". (2)(A) Section 211(b)(1)(D) of such Act is amended by inserting "and prior to 1968" after "1965", and by striking o u t "; or" and inserting in lieu thereof "; and". (B) Section 211(b)(1) of such Act is further amended by adding at the end thereof the following new subparagraph: " (E) For any taxable year ending after 1967, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; or". (3)(A) Section 213(a)(2) (ii) of such Act is amended by striking out "after 1965" and inserting in lieu thereof "after 1965 and before 1968, or $7,800 in the case of a calendar year after 1967". (B) Section 213(a)(2) (iii) of such Act is amended by striking out "after 1965" and inserting in lieu thereof "after 1965 and before 1968, or $7,800 in the case of a taxable year ending after 1967". (^) Section 215(e)(1) of such Act is amended by striking out "and the excess over $6,600 in the case of any calendar year after 1965" and inserting in lieu thereof "the excess over $6,600 in the case of n,nj calendar year after 1965 and before 1968, and the excess over $7,800 m the case of any calendar year after 1967".
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