97 STAT. 418 PUBLIC LAW 98-76—AUG. 12, 1983 Ante, p. 411. 45 USC 231d. 45 USC 231a. (e) Section 2(c)(4) of the Railroad Retirement Act of 1974 is amended by striking out "the age of 65" and inserting in lieu thereof Ante, p. 107. "retirement age (as defined in section 216(1) of the Social Security Act". (f) Section 2(e)(2) of the Railroad Retirement Act of 1974 is amended by striking out "age sixty-five" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act)". (g) Section 2(e)(4) of the Railroad Retirement Act of 1974 is amended by striking out "age sixty-five" and "age of sixty-five" and inserting in lieu thereof in each instance "retirement age (as defined in section 216(1) of the Social Security Act)". (h) Section 4(a)(2) of the Railroad Retirement Act of 1974 (as amended by section 101(b) of this Act) is amended by striking out "age 65" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act". (i) Section 5(b) of the Railroad Retirement Act of 1974 is amended by striking out "the age of 65" and "age 65" and inserting in lieu thereof in each instance "retirement age (as defined in section 216(1) of the Social Security Act)". (j) Section 5(c)(2) of the Railroad Retirement Act of 1974 is amended by striking out "age 65" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act)". (k) The amendments made by this section shall be effective on the date of the enactment of this Act, except that such amendment shall not apply to annuity amounts provided under sections 3(b) and 4(b) of the Railroad Retirement Act of 1974 or to increases in such annuity amounts provided under sections 3(g) and 4(d) of such Act if the individual upon whose earning record such annuity amounts are based rendered service as an employee to an employer, or as an employee representative, before the date of the enactment of this Act. SEC. 107. (a) Section 3(i) of the Railroad Retirement Act of 1974 is amended by adding at the end thereof the following new subdivision: "(4) Where for any calendar year after 1984 an individual has performed service for compensation in less than twelve months of the calendar year but has received compensation in excess of an amount determined by multiplying the number of months in the year in which such individual performed service for compensation by an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue 26 USC 3121. Code of 1954, the individual shall be deemed to have rendered service for compensation in that number of months in the calendar year, but not to exceed twelve, which is equal to the quotient of the amount of such individual's compensation for the calendar year divided by an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954, with any remainder produced by this compu- tation increasing the quotient by one, but an individual shall not be deemed under this subdivision to have rendered service for compen- sation in any month in which such individual was neither in an employment relation to one or more employers nor an employee representative.. 45 USC 231b. (b) Section 3(j) of the Railroad Retirement Act of 1974 is amended by inserting after the second sentence thereof the following new sentence: "If for any calendar year after 1984 an employee has Effective date. 45 USC 231a note. 45 USC 231b, 231c. Ante, p. 413. 45 USC 231b. eompensation.
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