Page:United States Statutes at Large Volume 101 Part 2.djvu/1083

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-289

(4) by inserting after "at the time received" the following: "; except that, in determining the employer's liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips '' was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary". (b) CONFORMING AMENDMENTS.—(1) Subsections (a) and (b) of section 3111(a) of such Code (relating to rate of tax on employers) are 26 USC 3iii. each amended by striking "and (t)". (2) Section 3121(t) of such Code (relating to special rule) is repealed. (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 3iii apply with respect to tips received (and wages paid) on and after "°^® January 1, 1988. SEC. 9007. APPLICABILITY OF GOVERNMENT PENSION OFFSET TO CERTAIN FEDERAL EMPLOYEES.

(a) WIFE'S INSURANCE BENEFITS.—Paragraph (4) of section 202(b) of the Social Security Act is amended— 42 USC 402. (1) by redesignating subparagraph (B) as subparagraph (C); and (2) by striking subparagraph (A) and inserting the following: "(A) The amount of a wife's insurance benefit for each month (as determined after application of the provisions of subsections (q) and (k)) shall be reduced (but not below zero) by an amount equal to twothirds of the amount of any monthly periodic benefit payable to the wife (or divorced wife) for such month which is based upon her earnings while in the service of the Federal Government or any State (or political subdivision thereof, as defined in section 218(b)(2)) if, on the last day she was employed by such entity— "(i) such service did not constitute 'employment' as defined in section 210, or "(ii) such service was being performed while in the service of the Federal Government, and constituted 'employment' as so defined solely by reason of— "(I) clause (ii) or (iii) of subparagraph (G) of section 210(a)(5), where the lump-sum payment described in such •;^)v clause (ii) or the cessation of coverage described in such clause (iii) (whichever is applicable) was received or oc')) curred on or after January 1, 1988, or "(II) an election to become subject to chapter 84 of title 5, United States Code, made pursuant to law after December 31, 1987, unless subparagraph (B) applies. The amount of the reduction in any benefit under this subparagraph, if not a multiple of $0.10, shall be rounded to the next higher multiple of $0.10. "(B) Subparagraph (A)(ii) shall not apply with respect to monthly periodic benefits based in whole or in part on service which constituted 'employment' as defined in section 210 if such service was performed for at least 60 months in the aggregate during the period beginning January 1, 1988, and ending with the close of the first calendar month as of the end of which the wife (or divorced wife) is

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