Page:United States Statutes at Large Volume 79.djvu/433

 79 STAT. ]

PUBLIC LAW 89-97-JULY 30, 1965

393

nevertheless, be made or allowed if claim therefor is filed on or before April 15, 1966. No interest shall be allowed or paid on any overpayment resulting from the enactment of this section. INCREASE OF E A R N I N G S COUNTED FOR B E N E F I T A N D TAX PURPOSES

SEC. 320. (a)(1)(A) Section 209(a)(3) of the Social Security Act H Stat. mg. is amended by inserting "and prior to 1966" after "1958". (B) Section 209(a) of such Act is further amended by adding at the end thereof the following new paragraph: "(4) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $6,600 with respect to employment has been paid to an individual during any calendar year after 1965, is paid to such individual during such calendar year;". (2)(A) Section 211(b)(1)(C) of such Act is amended by inserting ^^ use 4i i. "and prior to 1966" after "1958", and by striking out "; or" and inserting in lieu thereof "; and". (B) Section 211(b)(1) of such Act is further amended by adding at the end thereof the following new subparagraph: " (D) For any taxable year ending after 1965, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; or". (3)(A) Section 213(a)(2) (ii) of such Act is amended by striking ^/stfrsi"^^' out "after 1958" and inserting in lieu thereof "after 1958 and before 42 USC 413. 1966, or $6,600 in the case of a calendar year after 1965". (B) Section 213(a)(2) (iii) of such Act is amended by striking out "after 1958" and inserting in lieu thereof "after 1958 and before 1966, or $6,600 in the case of a taxable year ending after 1965". (4) Section 215(e)(1) of such Act is amended by striking out "and '^^ ^^^ '^^^^ the excess over $4,800 in the case of any calendar year after 1958" and inserting in lieu thereof "the excess over $4,800 in the case of any calendar year after 1958 and before 1966, and the excess over $6,600 in the case of any calendar year after 1965". (b)(1)(A) Section 1402(b)(1)(C) of the Internal Revenue Code of 1954 (relating to definition of self-employment income) is amended 26 USC 1402. by inserting "and before 1966" after "1958", and by striking out "; or" and inserting in lieu thereof "; and". (B) Section 1402(b)(1) of such Code is further amended by adding at the end thereof the following new subparagraph: " (D) for any taxable year ending after 1965, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; or". (2) Section 3121(a)(1) of such Code (relating to definition of esA Stat. 417; wages) is amended by striking out "$4,800" each place it appears and ^\TvscVv2i inserting in lieu thereof "$6,600". (3) The second sentence of section 3122 of such Code (relating to 26 USC 3122. Federal service) is amended by striking out "$4,800" and inserting in lieu thereof "$6,600". (4) Section 3125 of such Code (relating to returns in the case of 74 stat, 939. overnmental employees in Guam and American Samoa) is amended y striking out "$4,800" where it appears in subsections (a) and (b) and inserting in lieu thereof "$6,600. (5) Section 6413(c)(1) of such Code (relating to special refunds U f}^X' }?^^-

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of employment taxes) is amended— (A) by inserting "and prior to the calendar year 1966" after "the calendar year 1958"; 49-850 0-66—28

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