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85 STAT. 10

83 Stat. 740. 42 USC 427.

42 USC 428.

Effective date.

68 Stat. 1078; 81 Stat. 834. 42 USC 409.

72 Stat. 1019; 81 Stat. 834. 42 USC 411.

81 Stat. 834. 42 USC 413.

42 USC 415.

81 Stat. 835. 26 USC 1402.

INCREASE IN BENEFITS FOR CERTAIN INDIVIDUALS AGE 72 AND OVER

SEC. 202. (a) (1) Section 227(a) of the Social Security Act is amended by striking out "$46" and inserting in lieu thereof "48.30", and by striking out "$23" and inserting in lieu thereof "$24.20".

(2) Section 227 (b) of such Act is amended by striking out "$46" and inserting in lieu thereof "$48.30".

(b) (1) Section 228 (b) (1) of such Act is amended by striking out "$46" and inserting in lieu thereof "$48.30".

(2) Section 228 (b) (2) of such Act is amended by striking out "$46" and inserting in lieu thereof "$48.30", and by striking out "$23” and inserting in lieu thereof "$24.20".

(3) Section 228 (c) (2) of such Act is amended by striking out "$23” and inserting in lieu thereof "$24.20".

(4) Section 228 (c) (3) (A) of such Act is amended by striking out "$46" and inserting in lieu thereof "$48.30".

(5) Section 228 (c) (3) (B) of such Act is amended by striking out "$23" and inserting in lieu thereof "$24.20".

(c) The amendments made by subsections (a) and (b) shall apply with respect to monthly benefits under title II of the Social Security Act for months after December 1970.

INCREASE OF EARNINGS COUNTED FOR BENEFIT AND TAX PURPOSES

SEC. 203. (a) (1) (A) Section 209 (a) (5) of the Social Security Act is amended by inserting "and prior to 1972" after "1967".

(B) Section 209 (a) of such Act is further amended by adding at the end thereof the following new paragraph:

"(6) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $9,000 with respect to employment has been paid to an individual during any calendar year after 1971, is paid to such individual during any such calendar year;".

(2) (A) Section 211(b) (1) (E) of such Act is amended by inserting "and beginning prior to 1972" after "1967", and by striking out "; or" and inserting in lieu thereof "; and".

(B) Section 211(b)(1) of such Act is further amended by adding at the end thereof the following new subparagraph:

"(F) For any taxable year beginning after 1971, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; or".

(3) (A) Section 213(a) (2) (ii) of such Act is amended by striking out "after 1967" and inserting in lieu thereof "after 1967 and before 1972, or $9,000 in the case of a calendar year after 1971".

(B) Section 213 (a) (2) (iii) of such Act is amended by striking out "after 1967" and inserting in lieu thereof "after 1967 and beginning before 1972, or $9,000 in the case of a taxable year beginning after 1971".

(4) Section 215 (e) (1) of such Act is amended by striking out "and the excess over $7,800 in the case of any calendar year after 1967” and inserting in lieu thereof "the excess over $7,800 in the case of any calendar year after 1967 and before 1972, and the excess over $9,000 in the case of any calendar year after 1971".

(b) (1) (A) Section 1402 (b) (1) (E) of the Internal Revenue Code of 1954 (relating to definition of self-employment income) is amended by inserting "and beginning before 1972" after "1967", and by striking out"; or" and inserting in lieu thereof "; and".

(B) Section 1402 (b) (1) of such Code is further amended by adding at the end thereof the following new subparagraph:

"(F) for any taxable year beginning after 1971, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; or".

85 STAT. 11

68 Stat. 1088;

81 Stat. 835.

26 USC 1402.

(2) Section 3121(a)(1) of such Code (relating to definition of 81 Stat. 835. wages) is amended by striking out "$7,800 each place it appears and inserting in lieu thereof "$9,000".

(3) The second sentence of section 3122 of such Code (relating to Federal service) is amended by striking out "$7,800" and inserting in lieu thereof "$9,000".

(4) Section 3125 of such Code (relating to returns in the case of governmental employees in Guam, American Samoa, and the District of Columbia) is amended by striking out "$7,800" where it appears in subsections (a), (b), and (c) and inserting in lieu thereof "$9,000". (5) Section 6413 (c) (1) of such Code (relating to special refunds of employment taxes) is amended

(A) by inserting "and prior to the calendar year 1972" after "after the calendar year 1967";

(B) by inserting after "exceed $7,800," the following: "or (E) during any calendar year after the calendar year 1971, the wages received by him during such year exceed $9,000,"; and

(C) by inserting before the period at the end thereof the following: "and before 1972, or which exceeds the tax with respect to the first $9,000 of such wages received in such calendar year after 1971".

(6) Section 6413(c) (2) (A) of such Code (relating to refunds of employment taxes in the case of Federal employees) is amended by striking out "or $7,800 for any calendar year after 1967" and inserting in lieu thereof "$7,800 for the calendar year 1968, 1969, 1970, or 1971, or $9,000 for any calendar year after 1971".

(7) Section 6654 (d) (2) (B) (ii) of such Code (relating to failure by 80 Stat. 62. individual to pay estimated income tax) is amended by striking out

"$6,600" and inserting in lieu thereof "$9,000".

(c) The amendments made by subsections (a) (1) and (a) (3) (A), Effective dates. and the amendments made by subsection (b) (except paragraphs (1) and (7) thereof), shall apply only with respect to remuneration paid after December 1971. The amendments made by subsections (a)(2), (a) (3) (B), (b) (1), and (b) (7) shall apply only with respect to taxable years beginning after 1971. The amendment made by subsection (a) (4) shall apply only with respect to calendar years after 1971.

CHANGES IN TAX SCHEDULES

SEC. 204. (a) (1) Section 3101 (a) of such Code (relating to rate of tax on employees for purposes of old-age, survivors, and disability insurance) is amended by striking out "and" at the end of paragraph (3), and by striking out paragraph (4) and inserting in lieu thereof the following:

"(4) with respect to wages received during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and

"(5) with respect to wages received after December 31, 1975, the rate shall be 5.15 percent."

(2) Section 3111 (a) of such Code (relating to rate of tax on employers for purposes of old-age, survivors, and disability insurance) is amended by striking out "and" at the end of paragraph (3), and by striking out paragraph (4) and inserting in lieu thereof the following: (4) with respect to wages paid during the calendar years 1973, 1974, and 1975, the rate shall be 5.0 percent; and

81 Stat. 836.

86-516 - 72 - 4

85 STAT. 12

Effective date.

"(5) with respect to wages paid after December 31, 1975, the rate shall be 5.15 percent."

(b) The amendments made by subsection (a) (1) shall apply only with respect to taxable years beginning after December 31, 1971. The remaining amendments made by this section shall apply only with respect to remuneration paid after December 31, 1971. Approved March 17, 1971.

LEGISLATIVE HISTORY:

HOUSE REPORTS: No. 92-13 (Comm. on Ways and Means)

and No. 92-42 (Comm. of Conference).

SENATE REPORT No. 92-28 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 117 (1971):

Mar. 3, considered and passed House.

Mar. 11, 12, considered and passed Senate, amended.
Mar. 16, House and Senate agreed to conference report.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 7, No. 12:
Mar. 17, Presidential statement.

Public Law 92-40
92nd Congress, H. R. 8313

July 1, 1971

An Act

To amend the Social Security Act in order to continue for two years the temporary assistance program for United States citizens returned from abroad.

85 STAT. 96

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 1113 (d) of the Social Security Act is amended by striking out "1971" and 83 Stat. 45. inserting in lieu thereof "1973".

Approved July 1, 1971.

42 USC 1313.

LEGISLATIVE HISTORY:

HOUSE REPORT No. 92-234 (Comm, on Ways and Means),
SENATE REPORT No. 92-246 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 117 (1971):

June 8, considered and passed House.

June 30, considered and passed Senate.

(47)

Public Law 92-211 92nd Congress, S. 2429 December 22, 1971

An Act

To amend the District of Columbia Unemployment Compensation Act in order to conform to Federal law, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "District of Columbia Unemployment Compensation Act Amendments of 1971".

SEC. 2. The District of Columbia Unemployment Compensation Act, approved August 28, 1935, as amended, is further amended as follows: (1) Section 1(b) (1) of such Act (D.C. Code, sec. 46-301 (b) (1)) is amended to read as follows:

(1) Employment' means:

(A) Any service performed prior to January 1, 1972, which was employment as defined in this subsection prior to such date and, subject to the other provisions of this subsection, service performed after December 31, 1971, including service in interstate commerce, by—

(i) any officer of a corporation; or

(ii) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

(iii) any individual other than an individual who is an employee under subdivision (i) or (ii) who performs services for remuneration for any person—

(I) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or drycleaning services, for his principal;

(II) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations: Provided, That for purposes of subparagraph (A) (iii), the term 'employment shall include services described in (I) and (II) above performed after December 31, 1971, only if:

"1. The contract of service contemplates that substantially all of the services are to be performed personally by such individual;

2. The individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation); and

3. The services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.

(B) Service performed after December 31, 1971, by an individual n the employ of the District or any of its instrumentalities (or in the mploy of the District and one or more States or their instrumentalties) for a hospital or institution of higher education: Provided, That uch service is excluded from employment as defined in the Federal nemployment Tax Act solely by reason of section 3306 (c) (7) of that Act and is not excluded from employment under section 1(b) (1) (D) of this Act;

(48)

85 STAT. 756

District of Columbia Unemployment Compensation Act Amendments of 1971.

Definitions.

57 Stat. 100.

68A Stat. 439;
84 Stat. 695.
26 USC 3301.
26 USC 3306.

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