Page:United States Statutes at Large Volume 87.djvu/185

 87

STAT.]

PUBLIC LAW 93-66-JULY 9, 1973

(q) and 203(a) of such Act shall not, for purposes of the preceding sentence, be considered to be an increase in a monthly benefit for a month after December 1974. SEC. 202. (a) Paragraphs (1) and (4)(B) of section 203(f) of the Social Security Act are each amended by striking out "$175" and inserting in lieu thereof "$200". (b) The first sentence of paragraph (3) of section 203(f) of such Act is amended by striking out "$lY5" and inserting in lieu thereof "$200". (c) Paragraph (1)(A) of section 203(h) of such Act is amended by striking out "$175" and inserting in lieu thereof "$200". (d) The amendments made by this section shall be effective with respect to taxable years beginning after December 31, 1973. SEC. 203. (a)(1) Section 209(a)(8) of the Social Security Act is amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (2) Section 2 1 1 (b)(1)(H) of such Act is amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (3) Sections 213(a)(2) (ii) and 213(a)(2) (iii) of such Act are each amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (4) Section 215(e)(1) of such Act is amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (b)(1) Section 1402(h)(1)(H) of the Internal Revenue Code of 1954 (relating to definition of self-employment income) is amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (2) Effective with respect to remuneration paid after 1973, section 3121(a)(1) of such Code is amended by striking out the dollar amount each place it appears therein and inserting in lieu thereof "$12,600". (3) Effective with respect to remuneration paid after 1973, the second sentence of section 3122 of such Code is amended by striking out the dollar amount and inserting in lieu thereof "$12,600". (4) Effective with respect to remuneration paid after 1973, section 3125 of such Code is amended by striking out the dollar amount each place it appears in subsections (a), (b), and (c) and inserting in lieu thereof "$12,600". (5) Section 6413(c)(1) of such Code (relating to special refunds of employment taxes) is amended by striking out "$12,000" each place it appears and inserting in lieu thereof "$12,600". (6) Section 6413(c)(2)(A) of such Code (relating to refunds of employment taxes in the case of Federal employees) is amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (7) Effective with respect to taxable years beginning after 1973, section 6654(d)(2)(B) (ii) of such Code (relating to failure by individual to pay estimated income tax) is amended by striking out the dollar amount and inserting in lieu thereof "$12,600". (c) Section 230(c) of the Social Security Act is amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (d) Paragraphs (2)(C), (3)(C), (4)(C), and (7)(C) of section 203(b) of Public Law 92-336 are each amended by striking out "$12,000" and inserting in lieu thereof "$12,600". (e) The amendments made by this section, except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) shall apply with respect to calendar years after 1973. (f) Effective June 1, 1974, the Secretary of Health, Education, and Welfare, shall prescribe and publish in the Federal Register such

153 86 Stat. 1336. 72 Stat, 1017; 86 Stat. 1334. 42 USC 402, 403. 86 Stat. 1341.

Effective date. 86 Stat. 418. 42 USC 409. 42 USC 411. 42 USC 413.

42 USC 415.

86 Stat. 419. 26 USC 1402. Effective date.

86 Stat. 417.. 42 USC 430.

86 Stat. 419. 26 USC 3121, 3122, 3125, 6654. Effective date.

Publication in Federal Register.

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