PUBLIC LAW 93-445-OCT. 16, 1974
1360
Ante, p. 1312.
26 USC 6413.
26 USC 3231.
[88
STAT.
(1) by striking out "section 3(j) of the Railroad Retirement Act of 1937" and inserting in lieu thereof "section 2(b) of the Railroad Retirement Act of 1974"; and (2) by striking out "section 3(j) of such Act" and inserting in lieu thereof "section 2(b) of such Act". SEC. 502. Section 6413(c) of the Internal Revenue Code of 1954 is amended— (a) by inserting "or section 3201, or by both such sections," after "section 3101" in paragraph (1) thereof; and (b) by adding at the end of paragraph (1) the following new sentence: "The term 'wages' as used in this paragraph shall, for purposes of this paragraph, include 'compensation' as defined in section 3231(e)." TITLE VI—MISCELLANEOUS PROVISIONS AND EFFECTIVE DATES
45 USC 228c.
42 USC 401.
45 USC 231a note.
Ante,
p. 1305.
45 USC 228b.
SEC. 601. Section 3(a)(6) of the Railroad Retirement Act of 1937 is amended by adding at the end thereof the following new sentences: "If the individual entitled to an increase determined under the preceding provisions of this paragraph is also entitled to a benefit for the same month under title II of the Social Security Act, there shall, any provisions to the contrary notwithstanding, be offset against the total of the increase, or increases, of such individual determined under the preceding provisions of this paragraph, any amount by which such individual's social security benefit was increased during the period July 1, 1974, through December 31, 1974. For purposes of approximating any such offsets, the Railroad Retirement Board is authorized to determine the percentage figure which, when applied against current social security benefits, will produce approximately the amount of the increase, or increases, in social security benefits during the period July 1, 1974, through December 31, 1974. The amount produced by applying such percentage figure to the current social security benefit of an individual shall be the amount utilized in making the offset prescribed by the provisions of this paragraph." SEC. 602. (a) The provisions of title I of this Act shall become effective on January 1, 1975, except as otherwise provided herein: Provided, however, That annuities awarded under section 2 of the Railroad Retirement Act of 1974 on the basis of an application therefor filed with the Board on or after such date may, subject to the limitations prescribed in section 5(a) of such Act, begin prior to such date, except that no annuity under paragraph (ii) of section 2(a)(1) of such Act shall begin to accrue to a man prior to July 1, 1974. (b) The provision of section l (o) of the Railroad Retirement Act of 1974 which provides that a "current connection with the railroad industry" will not be broken by "employment with the Department of Transportation, the Interstate Commerce Commission, the National Mediation Board, or the Railroad Retirement Board" shall not be applicable (A) for purposes of paragraph (iv) of section 2(a)(1) of such Act, to an individual who became disabled, as provided for purposes of such paragraph, prior to January 1, 1975, (B) for purposes of section 2(b)(1) of such Act, to an individual whose annuity under section 2(a) of the Railroad Retirement Act of 1937 or section 2(a)(1) of the Railroad Retirement Act of 1974 first began to accrue prior to January 1, 1975, and (C) for purposes of section 2(d)(1) of such Act, to a survivor of a deceased employee if such employee died prior to January 1, 1975.
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