PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 423 benefits, as defined in section 86(d)(4)) to any individual during Ante, p. 80. any calendar year, "(2) the employee contributions (to the extent not previously taken into account under section 72(d)(1)) which are treated as 26 USC 72. having been paid for purposes of section 72(r), Ante, p. 421. "(3) the name and address of such individual, and "(4) such other information as the Secretary may require. "(b) STATEMENTS TO BE FURNISHED TO INDIVIDUALS WITH RESPECT TO WHOM INFORMATION IS FURNISHED.— The Railroad Retirement Board shall furnish to each individual whose name is set forth in the return under subsection (a) a written statement showing— "(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, as shown on such return, and "(2) such other information as the Secretary may require. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made." (2) CLERICAL AMENDMENT.— The table of sections for such subpart B is amended by adding at the end thereof the following new item: "Sec. 6050G. Returns relating to certain railroad retirement benefits." (c) SECTION 72(r) REVENUE INCREASE TRANSFERRED TO CERTAIN Ante, p. 421. RAILROAD ACCOUNTS.— (1) IN GENERAL. — (A) TRANSFERS TO RAILROAD RETIREMENT ACCOUNT.—There 45 USC 23in are hereby appropriated to the Railroad Retirement ^°^- Account amounts equivalent to the aggregate increase in tax liabilities under chapter 1 of the Internal Revenue Code of 1954 which is attributable to the application of section 26 USC i et seq. 72(r) of the Internal Revenue Code of 1954 (as added by this Act) with respect to benefits received before October 1, 1988. The aggregate amount appropriated under the preced- ing sentence to the extent attributable to benefits other than windfall benefits shall not exceed $877,000,000. (B) REVENUE INCREASES ATTRIBUTABLE TO WINDFALL BENE- FITS RECEIVED AFTER SEPTEMBER 30, 1988, TRANSFERRED TO DUAL BENEFITS PAYMENTS ACCOUNT. —There are hereby ap- propriated to the Dual Benefits Payments Account amounts equivalent to the aggregate increase in tax liabilities under chapter 1 of such Code which is attributable to the applica- tion of section 72(r) of such Code (as added by this Act) with respect to windfall benefits received after September 30, 1988. (C) WINDFALL BENEFITS DEFINED.— For purposes of this paragraph, the term "windfall benefits" means any benefit paid under section 3(h), 4(e), or 4(h) of the Railroad Retire- ment Act of 1974. 45 USC 231b. (2) TRANSFERS.— The amounts appropriated by paragraph (1) ^^^'^• shall be transferred from time to time (but not less frequently than quarterly) from the general fund of the Treasury on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in paragraph (1). Any such quarterly pay- ment shall be made on the first day of such quarter and shall take into account benefits estimated to be received during such
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