Page:United States Statutes at Large Volume 103 Part 3.djvu/405

 PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2473 of the Internal Revenue Code of 1986 on or after June 15, 1989, with respect to which no notice of termination is in effect on such date. SEC. 10202. EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS 42 USC 1395b REQUIRED FROM EMPLOYERS TO COMPENSATE FOR note. DUPLICATION OF MEDICARE BENEFITS BY HEALTH CARE BENEFITS PROVIDED BY THE EMPLOYERS. (a) OLD-AGE, SURVIVORS, AND DISABILITY, AND HOSPITAL INSUR- ANCE PROGRAMS.—For purposes of title II of the Social Security Act and chapter 21 of the Intemal Revenue Code of 1986, the term "wages" shall not include the amount of any refund required under section 421 of the Medicare Catastrophic Coverage Act of 1988. (b) RAILROAD RETIREMENT PROGRAM.—For purposes of chapter 22 of the Internal Revenue Code of 1986, the term "compensation" shall not include the amount of any refund required under section 421 of the Medicare Catastrophic Coverage Act of 1988. (c) FEDERAL UNEMPLOYMENT PROGRAMS. — (1) FEDERAL UNEMPLOYMENT TAX.— For purposes of chapter 23 of the Internal Revenue Code of 1986, the term "wages shall not include the amount of any refund required under section 421 of the Medicare Catastrophic Coverage Act of 1988. (2) RAILROAD UNEMPLOYMENT CONTRIBUTIONS. —For purposes of the Railroad Unemployment Insurance Act, the term ' com- pensation" shall not include the amount of any refund required under section 421 of the Medicare Catastrophic Coverage Act of 1988. (3) RAILROAD UNEMPLOYMENT REPAYMENT TAX.— For purposes of chapter 23A of the Internal Revenue Code of 1986, the term "rail wages" shall not include the amount of any refund re- quired under section 421 of the Medicare Catastrophic Coverage Act of 1988. (d) REPORTING REQUIREMENTS.—Any refund required under sec- tion 421 of the Medicare Catastrophic Coverage Act of 1988 shall be reported to the Secretary of the Treasury or his delegate and to the person to whom such refund is made in such manner as the Sec- retary of the Treasury or his delegate shall prescribe. (e) EFFECTIVE DATE.—Th is section shall apply with respect to refunds provided on or after January 1, 1989. SEC. 10203. ELIMINATION OF ANY CARRYOVER REDUCTION IN RETIRE- MENT OR DISABILITY BENEFITS DUE TO RECEIPT OF WIDOW'S OR WIDOWER'S BENEFITS BEFORE ATTAINING AGE 62. (a) IN GENERAL.— Section 202(q)(3) of the Social Security Act (42 U.S.C. 402(q)(3)) is amended— (1) by striking subparagraphs (E), (F), and (G); and (2) by redesignating subparagraph (H) as subparagraph (E). (b) EFFECTIVE DATE.—The amendments made by this section shall 42 USC 402 note, apply— (1) in the case of any individual's old-age insurance benefit referred to in section 202(q)(3)(E) of the Social Security Act (as in effect before the amendments made by this section), only if such individual attains age 62 on or after January 1, 1990, and (2) in the case of any individual's disability insurance benefit referred to in section 202(q)(3)(F) or (G) of such Act (as so in effect), only if such individual both attains age 62 and becomes disabled on or after such date.

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