« PreviousContinue »
SOCIAL SECURITY LAWS
INCLUDING THE SOCIAL SECURITY ACT,
THROUGH DECEMBER 31, 1960
COMMITTEE ON WAYS AND MEANS
WILBUR D. MILLS, Arkansas, Chairman CECIL R. KING, California
ROBERT W. KEAN, New Jersey THOMAS J. O'BRIEN, Illinois
NOAH M. MASON, Illinois HALE BOGGS, Louisiana
JOHN W. BYRNES, Wisconsin EUGENE J. KEOGH, New York
ANTONI N. SADLAK, Connecticut BURR P. HARRISON, Virginia
HOWARD H. BAKER, Tennessee FRANK M. KARSTEN, Missouri
THOMAS B. CURTIS, Missouri A. S. HERLONG, JR., Florida
WALTER M. MUMMA, Pennsylvania EUGENE J. MCCARTHY, Minnesota
STEVEN B. DEROUNIAN, New York
LEO H. IRWIN, Chief Counsel
Amendments to Social Security Act
The original Social Security Act was enacted August 14, 1935. Since then it has been amended on a number of occasions. Some of the laws amending the original Act have made rather extensive and significant changes. Among these laws are the Social Security Act Amendments of 1939 (53 Stat. 1360), the Social Security Act Amendments of 1946 (60 Stat. 978), the Social Security Act Amendments of 1950 (64 Stat. 477), the Social Security Amendments of 1954 (68 Stat. 1052), the Social Security Amendments of 1956 (70 Stat. 807), the Social Security Amendments of 1958 (72 Stat. 1013), and the Social Security Amendments of 1960 (74 Stat. 924). A listing of all the laws which have amended the Social Security Act can be found in the Appendix. Administration of Social Security Act
Administration of the original Social Security Act was largely the responsibility of the Social Security Board. The exceptions to this were parts 1, 2, 3, and 5 of title V which were administered by the Children's Bureau, then in the Departmeni of Labor; part 4 of title V which increased the appropriations authorized for carrying out the Act of June 2, 1920 (now the Vocational Rehabilitation Act); and title VI which authorized grants to the States for public health work.
The Board was transferred to the Federal Security Agency by Reorganization Plan No. 1 of 1939; its functions were thenceforth to be carried on by it under the direction and supervision of the Federal Security Administrator. By Reorganization Plan No. 2 of 1946, the functions of the Social Security Board, as well as the functions of the Children's Bureau (and the functions of the Secretary of Labor) under title V of the Social Security Act, were transferred to the Federal Security Administrator, and the Board was abolished.
The Bureau of Employment Security, with its unemployment compensation and employment service functions, was transferred from the Federal Security Agency to the Department of Labor by Reorganization Plan No. 2 of 1949.
The Department of Health, Education, and Welfare was created by Reorganization Plan No. 1 of 1953. To it were transferred all functions of the Federal Security Agency, which was abolished. The functions of the Federal Security Administrator were transferred to the Secretary of Health, Education, and Welfare. References to Federal Security Administrator
In the provisions of the Social Security Act amended by the Social Security Amendments of 1954, 1956, 1958, and 1960, references to the "Federal Security Administrator" or "Administrator" were changed
to the “Secretary of Health, Education, and Welfare” or “Secretary," respectively. For example, section 709 of the Social Security Amendments of 1960 provides :
SEC. 709. As used in this Act and the provisions of the Social Security Act amended by this Act the term “Secretary," unless the context otherwise requires, means the Secretary of Health, Education, and Welfare.
This substitution has also been made in this compilation in the other provisions of the Social Security Act, even though the Social Security Amendments of 1954, 1956, 1958, and 1960 may not have done so, since Reorganization Plan No. 1 of 1953 in effect also made this change. References to Internal Revenue Code
Section 7852 (b) of the Internal Revenue Code of 1954 provides that references in other laws to any provision of the Internal Revenue Code of 1939 shall, "where not otherwise distinctly expressed or manifestly incompatible with the intent thereof," be deemed to refer to the corresponding provision of the new Code. Consequently, references in the Social Security Act to provisions of the Internal Revenue Code of 1939 have been changed accordingly. Appropriation Acts
From time to time, appropriation acts have carried provisions of a substantive nature affecting the Social Security Act. It is, therefore, desirable to refer to the current appropriation act or acts to determine whether any such provision affects the portion of the Social Security Act in which the reader may be interested. Contents in general
This compilation contains: (a) The Social Security Act, as amended, as in effect on December 31, 1960, plus all sections of the amending acts having a current effect on the Social Security Act, but which are not part of the Social Security Act, and the provisions of the Social Security Act repealed by the Social Security Amendments of 1960 and all prior amending acts; (b) current and prior pertinent provisions of the Internal Revenue Code of 1954 and excerpts from the Internal Revenue Code of 1939; and (c) provisions of other laws relating to the Social Security Act.
In each title of the Social Security Act, the text footnote series begins with the number one. In each of the following divisions of the compilation the text footnote series also begins with the number one: Sections of the Amending Acts Having a Current Effect on the Social Security Act; Repealed Provisions of the Social Security Act; Provi. sions of the Internal Revenue Code; and Provisions of Other Laws Relating to Social Security Act. Where a footnote refers to a deletion of material from the text of the Act, the footnote numeral is shown in the text at the point at which the deleted material appeared, unless otherwise indicated. Effect of compilation
This compilation has been prepared solely for convenient reference purposes. It does not have the effect of law.
SUMMARY OF CONTENTS*
Title VIII–Taxes With Respect to Employment (now part of the
Chapter 1- Normal Taxes and Surtaxes...
Chapter 2—Tax on Self-employment Income.
Subtitle C-Employment Taxes:
Chapter 21- Federal Insurance Contributions Act.
Chapter 22—Railroad Retirement Tax Act.
Chapter 23— Federal Unemployment Tax Act.
Chapter 25—General Provisions Relating to Employment Taxes.
Subtitle F-Procedure and Administration:
Chapter 61-Information and Returns.
Chapter 62-Time and Place for Paying Tax..
*This table of contents does not appear in the law.