Page:United States Statutes at Large Volume 102 Part 4.djvu/824

 102 STAT. 3794

PUBLIC LAW 100-647—NOV. 10, 1988

26 USC 3121 "°^-

(c) EIFFBCTIVE DATE.—The amendments made by this section shall take effect as if included in the amendments made by section 9002 of the Omnibus Budget Reconciliation Act of 1987.

26 USC 3121 note.

SEC 8018. CERTAIN EMPLOYER PENSION CONTRIBUTIONS NOT INCLUDED IN FICA WAGE BASE.

In the case of any State (within the meaning of section 3121(e)(l) of the Internal Revenue Code of 1986) or political subdivision thereof which received a letter ruling of the Internal Revenue Service issued after December 31, 1983, and before the date of the enactment of this Act maintaining that any amount treated as an employer contribution under section 414GiX2) of the Internal Revenue Code of 1986 is excluded &om the definition of "wages" for purposes of tax liability under section 3121(v)(l)(B) of such Code, such State or political subdivision shall be relieved of any liability for taxes under such section 3121(v)(l)(B) which, in good faith reliance on such letter ruling, were not paid and which would otherwise have been required to be paid O^ut for this section) on or before the earlier of the date of the enactment of this Act or the date of the receipt of a notice of revocation from the Internal Revenue Service of such letter ruling. AIDS.

SEC 8019. REPORTS REGARDING CERTAIN DISABILITY-RELATED BENEFITS. (a) EuGiBiuTT FOR BENEFITS.—Not later than 180 days after the date of the enactment of this Act, the Secretary of Health and Human Services shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report providing information on— (1) the number of individuals with the complex related to acquired immune deficiency sjmdrome (hereinafter in this section referred to as "AEDS-related complex") who have made application for disability-related benefits under titles n and XVI of the Social Security Act during fiscal years 1988, 1987, and, to the extent feasible, 1986; (2) the number of such applications approved, denied (by reason of denial), and reversed upon appeal; (3) the rates of allowance and denial of such applications by State and r ^ o n, to the extent feasible; (4) the criteria, guidelines, or other information used to determine eligibility (including copies of the documents setting forth such criteria, guidelines, and information) including ii^ormation about any changes in criteria that are under consideration; (5) the total costs of disability-related benefits provided to individuals with AIDS-related complex during fiscal years 1988, 1987, and to the extent feasible, 1986; and (6) to the extent available, the projected number of such applications that will likely be approved and denied and the estimated costs of such benefits for the next 3 fiscal years. (b) COORDINATION OF FEDERAL AND STATE DISABILITY PROGRAIIS.—

Not later than 180 days after the date of the enactment of this Act, the Secretary of Health and Human Services shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report describing what arrangements, if any, now exist to provide for coordination between the Social Security Administration and State disability agencies with respect to the provision of disability-related benefits under titles n and XVI of the Social Security Act and State disability

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