closing date shall be the first day of the quarter in which he died. In the case of any such individual, the requirement in subsection (h) of section 202 of such Act that proof of support be filed within two years of the date of his death shall not apply if such proof is filed before September 1956.

(b) The provisions of subsection (a) shall be applicable only in the case of monthly benefits under section 202 of the Social Security Act for months after August 1954, on the basis of applications filed after such month and in or prior to the month in which the Social Security Amendments of 1960 are enacted.10

REPEAL OF REQUIREMENT OF CERTAIN DEDUCTIONS

SEC. 112. (a) No deductions shall be made pursuant to subsection (i) of section 203 of the Social Security Act from any benefits for any month after August 1954; and, effective September 1, 1954, such subsection is repealed.

(b) No deductions shall be made pursuant to section 907 of the Social Security Act Amendments of 1939 (53 Stat. 1360, 1402), with respect to wages for services performed in 1939, from any benefits for any month after August 1954;

**

PROOF OF SUPPORT BY HUSBAND OR WIDOWER IN CERTAIN CASES

SEC. 113. (a) For the purpose of determining the entitlement of any individual to husband's insurance benefits under subsection (c) of section 202 of the Social Security Act on the basis of his wife's wages and self-employment income, the requirements of paragraph (1) (D) of such subsection shall be deemed to be met if

(1) such individual was receiving at least one-half of his support, as determined in accordance with regulations prescribed by the Secretary of Health, Education, and Welfare, from his wife on the first day of the first month (Á) for which she was entitled to a monthly benefit under subsection (a) of such section 202, and (B) in which an event described in paragraph (1) or (2) of section 203 (b) of such Act (as in effect before or after the enactment of this Act) did not occur.

(2) such individual has filed proof of such support within two years after such first month, and

(3) such wife was, without the application of subsection (j) (1) of such section 202, entitled to a primary insurance benefit under such Act for August 1950.

(b) For the purpose of determining the entitlement of any individual to widower's insurance benefits under subsection (f) of section 202 of the Social Security Act on the basis of his deceased wife's wages and self-employment income, the requirements of paragraph (1) (E) (ii) of such subsection shall be deemed to be met if—

(1) such individual was receiving at least one-half of his support, as determined in accordance with regulations prescribed by the Secretary of Health, Education, and Welfare, from his wife, and she was a currently insured individual, on the first day of the

10 P. L. 86-778, sec. 204 (c), enacted September 13, 1960, added the words "and in or prior to the month in which the Social Security Amendments of 1960 are enacted."

first month (A) for which she was entitled to a monthly benefit under subsection (a) of such section 202, and (B) in which an event described in paragraph (1) or (2) of section 203 (b) of such Act (as in effect before or after the enactment of this Act) did not occur,

(2) such individual has filed proof of such support within two years after such first month, and

(3) such wife was, without the application of subsection (j) (1) of such section 202, entitled to a primary insurance benefit under such Act for August 1950.

(c) For purposes of subsection (b) (1) of this section, and for purposes of section 202 (c) (1) of the Social Security Act in cases to which subsection (a) of this section is applicable, the wife of an individual shall be deemed a currently insured individual if she had not less than six quarters of coverage (as determined under section 213 of the Social Security Act) during the thirteen-quarter period ending with the calendar quarter in which occurs the first month (1) for which such wife was entitled to a monthly benefit under section 202 (a) of such Act, and (2) in which an event described in paragraph (1) or (2) of section 203 (b) of such Act (as in effect before or after the enactment of this Act) did not occur.

(d) This section shall apply only with respect to husband's insurance benefits under section 202 (c) of the Social Security Act, and widower's insurance benefits under section 202 (f) of such Act, for months after August 1954, and only with respect to benefits based on applications filed after such month.

DEFINITION

SEC. 114. As used in the provisions of the Social Security Act amended by this title, the term "Secretary" means the Secretary of Health, Education, and Welfare.

COVERED EMPLOYMENT NOT COUNTED UNDER OTHER FEDERAL

RETIREMENT SYSTEMS

SEC. 115. Notwithstanding any other provision of law, in determining eligibility for or the amount of any benefit (other than a benefit under title II of the Social Security Act or under the Railroad Retirement Act of 1937, as amended) under any retirement system established by the United States or any instrumentality thereof, there shall not be taken into account any service which, by reason of the amendments to section 210 (a) of the Social Security Act made by section 101 (c) of this Act, constitutes employment as defined in such section 210 (a).

CROSS REFERENCES TO REDESIGNATED PROVISIONS

SEC. 402. References in the Internal Revenue Code of 1939, the Internal Revenue Code of 1954, the Railroad Retirement Act of 1937, as amended, or any other law of the United States to any section or subdivision of a section of the Social Security Act redesignated by this Act shall be deemed to refer to such section or subdivision of a section as so redesignated.

SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO ENACTMENT OF THE SOCIAL SECURITY AMENDMENTS OF 1956

SEC. 403. (a) In any case in which—

(1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of the Social Security Amendments of 1956, by an organization which is described in section 501 (c) (3) of the Internal Revenue Code of 1954 and which is exempt from income tax under section 501 (a) of such Code but which did not have in effect during the entire period in which the individual was so employed,11 a valid waiver certificate under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121 (k) (1) of the Internal Revenue Code of 1954; 12

&

(2) the service performed by such individual as an employee of such organization during the period subsequent to 1950 and prior to 1957 13 would have constituted employment (as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed 14) if such organization had filed prior to the performance of such service such a certificate accompanied by a list of the signatures of employees who concurred in the filing of such certificate and such individual's signature had appeared on such list;

(3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 or sections 3101 and 3111 of the Internal Revenue Code of 1954, as the case may be,15 have been paid with respect to any part of the remuneration paid to such individual by such organization for such service performed during the period in which such organization did not have a valid waiver certificate in effect; 16

(4) part of such taxes have been paid prior to the enactment of the Social Security Amendments of 1956; 17

(5) so much of such taxes as have been paid prior to the enactment of the Social Security Amendments of 1956 18 have been paid. by such organization in good faith and without knowledge that a waiver certificate was necessary or 19 upon the assumption that a valid waiver certificate had been filed by it under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121 (k)

11 Sec. 1 of P. L. 85-785 substituted "did not have in effect during the entire period in which the individual was so employed," in place of "has failed to file prior to enactment of the Social Security Amendments of 1956," effective August 28, 1958.

12 Sec. 403 (a) (1) was amended in its entirety by sec. 401 of P. L. 84-880. Prior to amendment, sec. 403 (a) (1) read as follows: (1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of this Act, by an organization which is exempt from income tax under section 101 (6) of the Internal Revenue Code of 1939 but which has failed to file prior to the enactment of this Act a waiver certificate under section 1426 (1) (1) of the Internal Revenue Code of 1939."

13 Sec. 401 of P. L. 84-880 changed "1955" to "1957."

14 Sec. 401 of P. L. 84-880 added "or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed.”

15 Sec. 401 of P. L. 84-880 inserted "or sections 3101 and 3111 of the Internal Revenue Code of 1954, as the case may be."

16 Sec. 2 of P. L. 85-785 added material to the end of par. (3) beginning with the word "performed," effective August 27, 1958.

17 Sec. 401 of P. L. 84-880 changed "enactment of this Act," to "enactment of the Social Security Amendments of 1956."

18 See footnote 17.

19 Sec. 3 of P. L. 85-785 inserted "without knowledge that a waiver certificate was necessary or," effective August 27, 1958.

(1) of the Internal Revenue Code of 1954, as the case may be; and

20

(6) no refund of such taxes has been obtained, the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed on or before the date of the enactment of the Social Security Amendments of 1960 and in such form and manner,21 and with such official, as may be prescribed by regulations under chapter 21 of the Internal Revenue Code of 1954 22), be deemed to constitute remuneration for employment as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be.23

(b) In any case in which

(1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of the Social Security Amendments of 1956,24 by an organization which has filed a valid waiver certificate under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121 (k) (1) of the Internal Revenue Code of 1954;

. 25

(2) the service performed by such individual during the time he was so employed would have constituted employment (as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed 26) if such individual's signature had appeared on the list of signatures of employees who concurred in the filing of such certificate;

(3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 or sections 3101 and 3111 of the Internal Revenue Code of 1954, as the case may be," have been paid prior to the enactment of the Social Security Amendments of 1956 28 with respect to any part of the remuneration paid to such individual by such organization for such service; and

(4) no refund of such taxes has been obtained,

the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed on or before January 1, 1959,29 and in such form and manner, and with such official, as may be prescribed by regulations made under chapter 21 of the Internal Revenue Code of 1954 30), be deemed to constitute remuneration for employment as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of

20 Sec. 401 of P. L. 84-880 added "or section 3121 (k) (1) of the Internal Revenue Code of 1954, as the case may be."

21 P. L. 86-778, sec. 105 (b) (6), enacted September 13, 1960, amended the parenthetical statement by striking out the words "filed in such form and manner" and substituted the words "filed on or before the date of the enactment of the Social Security Amendments of 1960 and in such form and manner." For limitations on applicability of this change, see sec. 105 (d) (2) of P. L. 86-778, p. 226.

22 Sec. 401 of P. L. 84-880 substituted "chapter 21 of the Internal Revenue Code of 1954," in place of "subchapter A of Chapter 9 of the Internal Revenue Code of 1939." 23 Sec. 401 of P. L. 84-880 added "or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be."

24 See footnote 17.

25 Sec. 401 of P. L. 84-880 added "or section 3121 (k) (1) of the Internal Revenue Code of 1954."

26 See footnote 14.

See footnote 15.

28 See footnote 17.

Sec. 401 of P. L. 84-880 changed "January 1, 1957" to "January 1, 1959."

80 See footnote 22.

65368--61-14

31

1939 or section 3121 (b) of the Internal Revenue Code of 1954, as the case may be, and such individual shall be deemed to have concurred in the filing of the waiver certificate filed by such organization under section 1426 (1) (1) of the Internal Revenue Code of 1939 or section 3121(k) (1) of the Internal Revenue Code of 1954.32

STUDY OF FEASIBILITY OF PROVIDING INCREASED MINIMUM BENEFITS UNDER TITLE II

SEC. 404. (a) The Secretary of Health, Education, and Welfare shall conduct a full and complete study with a view to determining the feasibility of increasing the minimum old-age insurance benefit under title II of the Social Security Act to (1) $55 per month, (2) $60 per month, and (3) $75 per month.

(b) Such study shall include (1) a detailed analysis of the estimated increase in cost, if any, involved in increasing such minimum benefit to each of the above referred to amounts, (2) estimates of the financial impact such increase would have upon the Old Age and Survivors Insurance Trust Fund, and (3) an estimate of the amount, if any, by which Federal grants to the States for public assistance would be reduced by reason of such increase in minimum old-age insurance benefits.

(c) The Secretary shall report to the Congress at the earliest practicable date the results of the study provided for by this section.

SOCIAL SECURITY ACT AMENDMENTS OF 1956
P.L. 880, 84TH CONG. (70 STAT. 807)

CHILD'S INSURANCE BENEFITS FOR CHILDREN WHO ARE DISABLED
BEFORE ATTAINING AGE EIGHTEEN

SEC. 101. (h) (1) The amendments made by this section, other than subsection (c), shall apply with respect to monthly benefits under section 202 of the Social Security Act for months after December 1956, but only, except as provided in paragraph (2), on the basis of an application filed after September 1956. For purposes of title II of the Social Security Act, as amended by this Act, an application for wife's, child's, or mother's insurance benefits under such title II filed, by reason of this paragraph, by an individual who was entitled to benefits prior to, but not for, December 1956 and whose entitlement terminated as a result of a child's attainment of age eighteen shall be treated as the application referred to in subsection (b), (d), and (g), respectively, of section 202 of such Act.

(2) In the case of an individual who was entitled, without the application of subsection (j) (1) of such section 202, to a child's insurance benefit under subsection (d) of such section for December 1956, such amendments shall apply with respect to benefits under such section 202 for months after December 1956.

*

31 See footnote 23. 83 See footnote 25.