Page:United States Statutes at Large Volume 86.djvu/1404

 1362

Ante, pp. 1341, 1350, 1351.

PUBLIC LAW 92-603-OCT. 30, 1972

[86 STAT.

such period was determined (under section 216(i) of the Social Security Act) to be a period of disability as to such individual; and (2) the application giving rise to the determination (under such / i section 216(i)) that such period is a period of disability as to such individual would not have been accepted as an application for such a determination except for the provisions of section 216(i) (2)(F). (b) No payment shall be made to any individual by reason of the l^rovisions of subsection (a) except upon the basis of an application filed after the date of enactment of this sedtion. R E C O M P U T A T I O N OF B E N E F I T S BASED O N COMBINED RAILROAD A N D SOCIAL n.H;;vK';n, '-i,,,r fu,;^^.-,:;

42 USC 4 1 5.

Ante, p. 1340. Ante, p p. 1350, 1351.

42 USC 4 0 5. 81 Stat. 864; Post, p. 1369. 42 USC 4 1 5.

SECURITY E A R N I N G S

SEC. 134. (a) Section 215(f) of the Social Security Act is amended— (1) by striking out subparagraph (B) of paragraph (2) and inserting in lieu thereof the following: " (B) in the case of an individual who died in such year, for ty monthly benefits beginning with benefits for the month in which he died."; and (2) by adding at the end the following new paragraph: "(6) Upon the death after 1967 of an individual entitled to benefits under section 202(a) or section 223, if any person is entitled to monthly benefits or a lump-sum death payment, on the wages and selfemployment income of such individual, the Secretary shall recompute the decedent's primary insurance amount, but only if the decedent during his lifetime was paid compensation which was treated under section 205(o) as remuneration for employment." (b) Section 215(d)(2) of such Act is amended by inserting "or (6) " before the period at the end thereof. C H A N G E S I N TAX

79 Stat. 394; 81 Stat. 8 3 5. 26 USC 1401.

26 USC 3 1 0 1.

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SCHEDUI^S

SEC. 135. (a)(1) Section 1401(a) of the Internal Revenue Code of 1954 (relating to rate of tax on self-employment income for purposes of old-age, survivors, and disability insurance) is amended— (A) by striking out "1978" in paragraph (3) and inserting in lieu thereof "1973"; and (B) by striking out paragraphs (4) and (5) and inserting in i' lieu thereof the following: "(4) in the case of any taxable year beginning after December 31, 1972, the tax shall be equal to 7.0 percent of the amount of the self-employment income for such taxable year." (2) Section 3101(a) of such Code (relating to rate of tax on employees for purposes of old-age, survivors, and disability insurance) is amended (A) by striking out "any of the calendar years 1971 through 1977" and inserting in lieu thereof "the calendar years 1971 and 1972" and (B) by striking out paragraphs (4) and (5) and inserting in lieu thereof the following:

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