Page:United States Statutes at Large Volume 108 Part 2.djvu/808

 108 STAT. 1524 PUBLIC LAW 103-296—AUG. 15, 1994 REPEAL. —Section 86(d)(1) of the Internal Revenue Code of 1986 (relating to income tax on social security benefits) is amended by striking the last sentence. (e) EFFECTIVE DATES.— 42 USC 403 (1) The amendments made by subsections (a), (b), and ^°^^- (c) shall apply with respect to benefits payable for months after December 1995. 26 USC 86 (2) The amendment made by subsection (d) shall apply "° *® with respect to benefits received after December 31, 1995, in taxable years ending after such date. SEC. 310. MAXIMUM FAMILY BENEFITS IN GUARANTEE CASES. (a) IN GENERAL.— Section 203(a) of the Social Security Act (42 U.S.C. 403(a)) is amended by adding at the end the following new paragraph: " (10)(A) Subject to subparagraphs (B) and (C)— "(i) the total monthly benefits to which beneficiaries may be entitled under sections 202 and 223 for a month on the basis of the wages and self-employment income of an individual whose primary insurance amount is computed under section 215(a)(2)(B)(i) shall equal the total monthly benefits which were authorized by this section with respect to such individual's primary insurance amount for the last month of his prior entitlement to disability insurance benefits, increased for this purpose by the general benefit increases and other increases under section 215(i) that would have applied to such total monthly benefits had the individual remained entitled to disability insurance benefits until the month in which he became entitled to old-age insurance benefits or reentitled to disability insurance benefits or died, and "(ii) the total monthly benefits to which beneficiaries may be entitled under sections 202 and 223 for a month on the basis of the wages and self-employment income of an individual whose primary insurance amount is computed under section 215(a)(2)(C) shall equal the total monthly benefits which were authorized by this section with respect to such individual's primary insurance amount for the last month of his prior entitlement to disability insurance benefits. "(B) In any case in which— "(i) the total monthly benefits with respect to such individual's primary insurance amount for the last month of his prior entitlement to disability insurance benefits was computed under paragraph (6), and "(ii) the individual's prima^ insurance amount is computed under subparagraph (B)(i) or (C) of section 215(a)(2) by reason of the individual's entitlement to old-age insurance benefits or death, the total monthly benefits shall equal the total monthly benefits that would have been authorized with respect to the primary insurance amount for the last month of his prior entitlement to disability insurance benefits if such total monthly benefits had been computed without regard to paragraph (6). "(C) This paragraph shall apply before the application of paragraph (3)(A), and before the application of section 203(a)(1) of this Act as in effect in December 1978.". (b) CONFORMING AMENDMENT,— Section 203(a)(8) of such Act (42 U.S.C. 403(a)(8)) is amended by striking "Subject to paragraph

�