Page:United States Statutes at Large Volume 100 Part 3.djvu/162

 100 STAT. 1970

PUBLIC LAW 99-509—OCT. 21, 1986

in lieu thereof "with respect to which the applicable increase percentage is greater than zero". 42 USC 415.

42 USC 1305 ^ote.

,



(b) CONFORMING AMENDMENTS.— (1) IN CURRENT LAW.—Section


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215(i) of such Act is further

amended— .,... (A)(i) by striking out clause (i) in paragraph (2)(C) and ^'; redesignating clauses (ii) and (iii) of such paragraph as clauses (i) and (ii), respectively; and (ii) by striking out "under clause (ii)" in clause (ii) of such

paragraph as so redesignated and inserting in lieu thereof "under clause (i)"; ' (B) by inserting "and by section 9001 of the Omnibus Budget Reconciliation Act of 1986" after "Social Security Amendments of 1983" in paragraph (4); and c| i (C) by striking out "because the wage increase percentage was less than 3 percent" in p a r g ^ a p h (5)(A)(i) and inserting .-;, in lieu thereof "because there was no wage increase percentage greater than zero". (2) I N APPLICABLE FORMER LAW.—Section 215(i) of such Act, as in effect in December 1978 and applied in certain cases under the provisions of such Act in effect after December 1978, is amended— (A) by striking out ", by not less than 3 per centum," in paragraph (I)(B); and x^,? (c)

(B) by striking out "(C)(i) W h e n e v e r " and all that follows down through "(ii) W h e n e v e r " i n paragraph (2)(C) and inserting in lieu thereof "(C) W h e n e v e r ". TECHNICAL

AMENDMENT

TO SMI PROGRAM.—Section

42 USC I395r.

1839(f)(2)(A) of such Act is amended to read as follows: "(A) the monthly premium amount determined under subsection (a)(2) for that January reduced by the amount (if any) by 42 USC 402, 423. which the monthly benefit under section 202 or 223 for that November, after the deduction of the premium (disregarding subsection (b)) for that individual for that December and after 42 USC 415. rounding under section 215(g), would exceed the monthly benefit under section 202 or 223 for that December, after the deduction of the monthly premium amount determined under subsection (a)(2) (disregarding subsection 0))) for that individual for that January and after rounding under section 215(g), or". 42 USC 415 note. (d) EFFECTIVE DATE.—(1) Except as provided in paragraphs (2) and (3), the amendments made by this section shall apply with respect to cost-of-living increases determined under section 215(i) of the Social Security Act (as currently in effect, and as in effect in December 1978 and applied in certain cases under the provisions of such Act in effect after December 1978) in 1986 and subsequent years. (2) The amendments made by paragraphs (I)(A) and (2)(B) of subsection (b) shall apply with respect to months after September 1986. (3) The amendment made by subsection (c) shall apply with respect to monthly premiums (under section 1839 of the Social Security Act) for months after December 1986. SEC. 9002. DEPOSITS OF SOCIAL SECURITY CONTRIBUTIONS BY STATE AND LOCAL GOVERNMENT EMPLOYERS.

26 USC 3126, ^^^^' „„«. post, p. 2095; 26 USC 3121 et seq.

(a) RETURNS AND PAYMENTS.—(1) Subchapter C of chapter 21 of the Internal Revenue Code of 1954 is amended by redesignating

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