Page:United States Statutes at Large Volume 81.djvu/967

 81 STAT.]

PUBLIC LAW 90-248-JAN. 2, 1968

933

of title 5, United States Code", and by striking out "; 5 U.S.C., sec. 1052". (2) Section 3121(b)(6)(C) (vi) of such Code is amended by striking out "the Civil Service Retirement Act" and inserting in lieu thereof "subchapter III of chapter 83 of title 5, United States Code,". (3) Section 3121(b)(7)(C) (ii) of such Code is amended by striking out "under section 2 of the Act of August 4, 1947" and inserting in lieu thereof "under section 5351(2) of title 5, Ignited States Code", and by striking o u t "; 5 U.S.C. 1052". MEANING o r

70 Stat. 840.

79 Stat. 389.

SECRETARY

SEC. 404. As used in the amendments made by this Act (unless the context otherwise requires), the term "Secretary" means the Secretary of Health, Education, and Welfare.

"Secretary."

STUDY OF RETIREMENT TEST AND OF DRUG STANDARDS A N D COVERAGE

SEC. 405. (a) The Secretary of Health, Education, and Welfare is authorized and directed to study (1) the existing retirement test and proposals for the modification of such test (including proposals for an increase in old-age insurance benefit amounts on account of delayed retirement), (2) quality and cost standards for drugs for which payments are made under the Social Security Act, and (3) the coverage '^'^ "sc laos. of drugs under part B of title X VIII of such Act. 42 USC i395j(b) On or before January 1, 1969, the Secretary shall transmit to Re^^^t to Presithe President and the Congress a report which shall contain his find- dentandcongress. ings of fact and any conclusions or recommendations he may have. TITLE y—MISCELLANEOUS PROVISIONS EXTENSION

OF

PERIOD

FOR

FILING

APPLICATION

FOR E X E M I T I O N

BY

M E M B E R S OF RELIGIOUS GROUPS OPPOSED TO INSURANCE

SEC. 501. (a) Section 1402(h)(2) of the Internal Revenue Code of 1954 (relating to time for filing applications by members of certain religious faiths) is amended to read as follows: ^9 Stat. 391. "(2) T I M E FOR FILING APPLICATION.—For purposes of this subsection, an application must be filed— " (A) I n the case of an individual who has self-employment income (determined without regard to this.subsection and subsection (c)(6)) for any taxable year ending before ^^ ^*^'- ^^°December 31, 1967, on or before December 31, 1968, and " (B) I n any other case, on or before the time prescribed for filing the return (including any extension thereof) for the first taxable year ending on or after December 31, 1967, for which he has self-employment income (as so determined), except that an application filed after such date but on or before the last day of the third calendar month following the calendar month in which the taxpayer is first notified in Avriting by the Secretary or his delegate that a timely application for an exemption from the tax imposed by this chapter has not been filed by him shall be deemed to be filed timely." (b) The amendment made by subsection (a) shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1954 shall be yo^lfat^'fVs^^^' treated as applying to all taxable years beginning after such date. 26 USC 1401(c) I f refund or credit of any overpayment resulting from the ^'^°^enactment of this section is prevented on the date of the enactment of this Act or at any time on or before December 31, 1968, by the

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