note. PUBLIC LAW 103-296—AUG. 15, 1994 108 STAT. 1525 (7)," and inserting "Subject to paragraph (7) and except as otherwise provided in paragraph (10)(C),". (c) EFFECTIVE DATE.—The amendments made by this section f2VSC403 shall apply for the purpose of determining the total monthly benefits to which beneficiaries may be entitled under sections 202 and 223 of the Social Security Act based on the wages and self-employ- ment income of an individual who— (1) becomes entitled to an old-age insurance benefit under section 202(a) of such Act, (2) becomes reentitled to a disability insurance benefit under section 223 of such Act, or (3) dies, after December 1995. SEC. 311. AUTHORIZATION FOR DISCLOSURE OF SOCIAL SECURITY INFORMATION FOR PURPOSES OF PUBLIC OR PRIVATE EPIDEMIOLOGICAL AND SIMILAR RESEARCH. (a) IN GENERAL. —Section 1106 of the Social Security Act (42 U.S.C. 1306) is amended— (1) by redesignating subsections (d) and (e) as subsections (e) and (f), respectively; (2) in subsection (f) (as so redesignated), by striking "subsection (d)" and inserting "subsection (e)"; and (3) by inserting after subsection (c) the following new subsection: "(d) Notwithstanding any other provision of this section, in any case in which— "(1) information regarding whether an individual is shown on the records of the Secretary as being alive or deceased is requested from the Secretary for purposes of epidemiological or similar research which the Secretary finds may reasonably be expected to contribute to a national health interest, and "(2) the requester agrees to reimburse the Secretary for providing such infoinnation and to comply with limitations on safeguarding and rerelease or redisclosure of such information as may be specified by the Secretary, the Secretary shall comply with such request, except to the extent that compliance with such request would constitute a violation of the terms of any contract entered into under section 205(r).". (b) AVAILABILITY OF INFORMATION RETURNS REGARDING WAGES PAID EMPLOYEES. — Section 6103(1)(5) of the Internal Revenue Code of 1986 (relating to disclosure of returns and return information to the Department of Health and Human Services for purposes other than tax administration) is amended— (1) by striking "for the purpose of and inserting "for the purpose of—"; (2) by striking "carrying out, in accordance with an agreement" and inserting the following: "(A) carrying out, in accordance with an agreement"; (3) by striking "program." and inserting "program; or"; and (4) by adding at the end the following new subparagraph: "(B) providing information regarding the mortality status of individuals for epidemiological and similar research in accordance with section 1106(d) of the Social Security ri Act.".
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