Page:United States Statutes at Large Volume 98 Part 1.djvu/1207

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PUBLIC LAW 98-000—MMMM. DD, 1984

PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 1159

"(1) section 37(c)(3)(A) (relating to reduction for amounts received as pension or annuity),". (2) Subsection (a) of section 134 of such Code is amended by striking out paragraphs (6) and (7) and by redesignating paragraph (8) as paragraph (6). (3) Effective January 1, 1984, subparagraph (B) of section 3121(v)(l) of such Code is amended to read as follows: "(B) any amount treated as an employer contribution under "] section 414(h)(2) where the pickup referred to in such section is < pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).". (4) Effective January 1, 1985, subparagraph (B) of section 3306(r)(l) of such Code is amended to read as follows: "(B) any amount treated as an employer contribution under section 414(h)(2) where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).". (5) Section 6334(c) of such Code is amended by inserting "(including section 207 of the Social Security Act)" immediately after "any other law of the United States".

Ante, p. 891. 97 Stat. 122. 26 USC 3121.

97 Stat. 123. 26 USC 3306.

26 USC 6334.

CHANGES IN TEXT OF THE 1983 AMENDMENTS

SEC. 2662. (a) Section 101(d) of the Social Security Amendments of 1983 (Public Law 98-21) is amended by striking out "remuneration paid" and inserting in lieu thereof "service performed". (b) Section 112(f) of such Amendments is amended by inserting "of such Act" after "section 201(a)". (c) Section 201(c) of such Amendments is amended— (1) by inserting "the" immediately before "age of 65" in ,, paragraph (1); and

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(2) by inserting "the" immediately before "age of sixty-five" in paragraph (3). (d) Section 301(a)(5) of such Amendments is amended by striking out "Section 202(c)" and inserting in lieu thereof "Effective with respect to monthly insurance benefits for months after December 1984 (but only on the basis of applications filed on or after January 1, 1985), section 202(c)". (e) Section 305(d)(2) of such Amendments is amended by inserting "each place it appears" immediately before "in subsection (c)(4)(C)". (f)(1) Section 422A(c)(9) of the Internal Revenue Code of 1954 (relating to special rule when disabled) is amended by striking out "section 105(d)(4)" and inserting in lieu thereof "section 37(e)(3)". (2)(A) Section 324(d)(1) of the Social Security Amendments of 1983 is amended by adding at the end thereof the following new sentence: "For purposes of applying such amendments to remuneration paid after December 31, 1983, which would have been taken into account before January 1, 1984, if such amendments had applied to periods before January 1, 1984, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).". (B) Section 324(d)(2) of such Amendments is amended by adding at the end thereof the following new sentence: "For purposes of applying such amendments to remuneration paid after December 31, 1984, which would have been taken into account before January 1, 1985, if such amendments had applied to periods before January 1, 1985, such remuneration shall be taken into account when paid (or.

97 Stat. 67. 26 USC 3121 Q^^Q^^^ Y3

42 USC 415 note. 97 Stat. 107. 42 USC 402,403, 415, 416, 423. 42 USC 423. 97 Stat. 109. 42 USC 402 note,

97 Stat. 113. 42 USC 428. 26 USC 422A. 97 Stat. 122. 26 USC 3121 ^°^-

26 USC 3121 note,