PUBLIC LAW 95-216—DEC. 20, 1977
91 STAT. 1549
cal effects (particularly the effect upon women's entitlement to such benefits) of factors such as— (1) changes in the nature and extent of women's participation in the labor force^ (2^ the increasing divorce rate, and (3) the economic value of women's work in the home. The study shall include appropriate cost analyses. (b) The Secretary shall submit to the Congress within six months Report to after the date of the enactment of this Act a fiili and complete report Congress. on the study carried out under subsection (a). PART E—COMBINED SOCIAL SECURITY AND INCOME TAX ANNUAL REPORTING
Subpart 1—Amendments to Title II of the Social Security Act ANNUAL CREDITING OF QUARTERS OF COVERAGE
SEC. 351. (a)(1) Sections 209(g)(3), 209(j), 210(a) (17)(A), and 210(f)(4)(B) of the Social Security Act are each amended by strik- 42 USC 409, ing out "quarter" wherever it appears and inserting in lieu thereof 410. "year". (2) Sections 209(g)(3) and 209(j) of such Act are each further amended by striking out "$50" and inserting in lieu thereof "$100". (3)(A) Section 209 of such Act is amended by striking out "or" at the end of subsection (n), by striking out the period at the end of subsection (o) and inserting in lieu thereof "; or", and by inserting after subsection (o) the following new subsection: "(p) Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1954 in any 26 USC 501. calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100.". (B) Section 210(a) (10) of such Act is amended by striking out "(10)(A) " and all that follows down through " (B) Service" and inserting in lieu thereof "(10) Service", and by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively. (b) Section 212 of such Act is amended to read as follows: 42 USC 412. " C R E D I T I N G OF S E L F - EMPLOYMENT I N C O M E TO CALENDAR YEARS
"SEC. 212. (a) For the purposes of determining average monthly wage and quarters of coverage the amount of self-employment income derived during any taxable year which begins before 1978 shall— "(1) in the case of a taxable year which is a calendar year, be credited equally to each quarter of such calendar year; and "(2) in the case of any other taxable year, be credited equally to the calendar quarter in which such taxable year ends and to each of the next three or fewer preceding quarters any part of which is in such taxable year. "(b) For the purposes oi determining average indexed monthly earnings, average monthly wage, and quarters of coverage the amount of self-employment income derived during any taxable year which begins after 1977 shall— "(1) in the case of a taxable year which is a calendar year or which begins with or during a calendar year and ends with or during such year, be credited to such calendar year; and
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