Page:United States Statutes at Large Volume 100 Part 1.djvu/324

 100 STAT. 288

PUBLIC LAW 99-272—APR. 7, 1986

1 railroad retirement benefits) is amended by adding at the end thereof the following new paragraph: "(5) EFFECT OF EARLY DELIVERY OF BENEFIT CHECKS.—For purposes of subsection (a), in any case where section 708 of the 42 USC 909. Social Security Act causes social security benefit checks to be delivered before the end of the calendar month for which they are issued, the benefits involved shall be deemed to have been received in the succeeding calendar month.". 42 USC 909 note. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to benefit checks issued for months ending after the date of the enactment of this Act. SEC. 12112. EXEMPTION FROM SOCIAL SECURITY COVERAGE FOR RETIRED FEDERAL JUDGES ON ACTIVE DUTY. (a) AMENDMENT TO SOCIAL SECURITY ACT.—Section 209 of

the

42 USC 409.

Social Security Act is amended in the third to the last paragraph thereof (added by section 101(c)(1) of the Social Security Amendments of 1983) by striking out "shall, subject to the provisions of subsection (a) of this section, include" and inserting in lieu thereof "shall not include". (b) AMENDMENT TO INTERNAL REVENUE CODE.—Section 3121(i)(5) of 26 USC 3121. the Internal Revenue Code of 1954 is amended by striking out "shall, subject to the provisions of subsection (a)(1) of this section, include" and inserting in lieu thereof "shall not include". 42 USC 409 note. (c) EFFECTIVE DATE.—The amendments made by this section shall be effective with respect to service performed after December 31,

1983.

42 USC 404.

42 USC 1383.

SEC. 12113. RECOVERY OF OVERPAYMENTS. (a) OASDI PAYMENTS.—Section 204(a) of the Social Security Act is amended— (1) by inserting "(1)" after "204(a)"; (2) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B); and (3) by adding at the end thereof the following new paragraph: "(2) Notwithstanding any other provision of this section, when any payment of more than the correct amount is made to or on behalf of an individual who has died, and such payment— "(A) is made by direct deposit to a financial institution; "(B) is credited by the financial institution to a joint account of the deceased individual and another person; and "(C) such other person was entitled to a monthly benefit on the basis of the same wages and self-employment income as the deceased individual for the month preceding the month in which the deceased individual died, the amount of such payment in excess of the correct amount shall be treated as a payment of more than the correct amount to such other person.". (b) SSI PAYMENTS.—Section 1631(b) of the Social Security Act is amended by redesignating paragraphs (2) through (4) as paragraphs (3) through (5), and by inserting after paragraph (1) the following new paragraph: "(2) Notwithstanding any other provision of this section, when any payment of more than the correct amount is made to or on behalf of an individual who has died, and such payment— "(A) is made by direct deposit to a financial institution;

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