118 STAT. 530 PUBLIC LAW 108–203—MAR. 2, 2004 (5) by adding at the end the following: ‘‘(2) The requirements of paragraph (1)(E) in connection with the surviving husband of an individual shall be treated as satisfied if— ‘‘(A) the individual had been married prior to the individ ual’s marriage to the surviving husband, ‘‘(B) the prior husband was institutionalized during the individual’s marriage to the prior husband due to mental incom petence or similar incapacity, ‘‘(C) during the period of the prior husband’s institutional ization, the individual would have divorced the prior husband and married the surviving husband, but the individual did not do so because such divorce would have been unlawful, by reason of the prior husband’s institutionalization, under the laws of the State in which the individual was domiciled at the time (as determined based on evidence satisfactory to the Commissioner of Social Security), ‘‘(D) the prior husband continued to remain institutional ized up to the time of his death, and ‘‘(E) the individual married the surviving husband within 60 days after the prior husband’s death.’’. (c) CONFORMING AMENDMENT.—Section 216(k) of such Act (42 U.S.C. 416(k)) is amended by striking ‘‘clause (5) of subsection (c) or clause (5) of subsection (g)’’ and inserting ‘‘clause (E) of subsection (c)(1) or clause (E) of subsection (g)(1)’’. (d) EFFECTIVE DATE.—The amendments made by this section shall be effective with respect to applications for benefits under title II of the Social Security Act filed during months ending after the date of the enactment of this Act. SEC. 415. CLARIFICATION RESPECTING THE FICA AND SECA TAX EXEMPTIONS FOR AN INDIVIDUAL WHOSE EARNINGS ARE SUBJECT TO THE LAWS OF A TOTALIZATION AGREEMENT PARTNER. Sections 1401(c), 3101(c), and 3111(c) of the Internal Revenue Code of 1986 are each amended by striking ‘‘to taxes or contributions for similar purposes under’’ and inserting ‘‘exclusively to the laws applicable to’’. SEC. 416. COVERAGE UNDER DIVIDED RETIREMENT SYSTEM FOR PUBLIC EMPLOYEES IN KENTUCKY AND LOUISIANA. (a) IN GENERAL.—Section 218(d)(6)(C) of the Social Security Act (42 U.S.C. 418(d)(6)(C)) is amended by inserting ‘‘Kentucky, Louisiana,’’ after ‘‘Illinois,’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) takes effect on January 1, 2003. SEC. 417. COMPENSATION FOR THE SOCIAL SECURITY ADVISORY BOARD. (a) IN GENERAL.—Subsection (f) of section 703 of the Social Security Act (42 U.S.C. 903(f)) is amended to read as follows: ‘‘Compensation, Expenses, and Per Diem ‘‘(f) A member of the Board shall, for each day (including traveltime) during which the member is attending meetings or conferences of the Board or otherwise engaged in the business of the Board, be compensated at the daily rate of basic pay for 42 USC 418 note. 26 USC 1401, 3101, and 3111. 42 USC 416 note.
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