Page:United States Statutes at Large Volume 100 Part 1.djvu/642

 100 STAT. 606

PUBLIC LAW 99-335—JUNE 6, 1986

under section 8334(k) of such title if such individual's pay had been subject to such section during such period; (B) for any period of service beginning on January 1, 1984, and ending on December 31, 1986, there is deposited to the credit of the Fund an amount equal to 1.3 percent of basic pay for such period; and (C) for any period of service before January 1, 1984, there is deposited to the credit of the Fund any amount required with respect to such period under such subchapter. (2) A deposit under this subsection may be made by the individual or, for purposes of survivor annuities, a survivor of such individual. SEC. 304. AMENDMENTS RELATING TO SOCIAL SECURITY.

(a) AMENDMENTS TO SOCIAL SECURITY ACT.—Section 210(a)(5) of the

42 USC 410.

Post, p. 619. Post, p. 628. Ante, p. 517. 26 USC 3121.

Social Security Act is amended— (1) by striking out "or" at the end of subparagraph (F); (2) by striking out the semicolon at the end of subparagraph (G) and inserting in lieu thereof ", or"; and (3) by adding at the end thereof the following: "(H) service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5, United States Code;". (b) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1954.— Section 3121(b)(5) of the Internal Revenue Code of 1954 is amended— (1) by striking out "or" at the end of subparagraph (F); (2) by striking out the semicolon at the end of subparagraph (G) and inserting in lieu thereof ", or"; and (3) by adding at the end thereof the following: "(H) service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5, United States Code;". SEC. 305. EXTENSION OF FEDERAL EMPLOYEES* RETIREMENT CONTRIBUTION TEMPORARY ADJUSTMENT ACT OF 1983; REFUND OF EXCESS CONTRIBUTIONS.

(a) EXTENSION.—The Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (97 Stat. 1106; 5 U.S.C. 8331 note) is amended— (1) in sections 202(6), 203(a)(4)(A), 203(a)(4)(B), 204(a), and 206(b)(2)(A)(i) by striking "May 1, 1986" each place it appears and inserting January 1, 1987", and in sections 202(1) and 206(c)(3) by striking "January 1, 1986" and inserting "January 1, 1987"; and (2) in subsections (b) and (c) of section 205, by striking out "and 1986" and inserting in lieu thereof "1986, and 1987". Effective date (b) REFUNDS.—(1) The amendments made by subsection (a) shall be 5 USC 8331 note, effective as of May 1, 1986.

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