Page:United States Statutes at Large Volume 89.djvu/1199

 PUBLIC LAW 94-202—JAN. 2, 1976

89 STAT. 1139

(2) Subsection (g) of such section is further amended by adding at 42 USC 401. the end thereof the following new paragraph: "(4) The Board of Trustees shall prescribe before January 1, 1981, the method of determining the costs which should be borne by the general fund in the Treasury of carrying out the functions of the Department of Health, Education, and Welfare, specified in section 232, Ante, p. 1137. which relate to the administration of provisions of the Internal Revenue Code of 1954 (other than those referred to in clause (i) of the first sentence of paragraph (1)(A)). If at any time or times thereafter the Boards of Trustees of such Trust Funds deem such action advisable they may modify the method so determined.''. (e) Any persons the Board of Trustees finds necessary to employ to 42 USC 401 note. assist it in performing its functions under section 201(g)(4) of the Supra. Social Security Act may be appointed without regard to the civil service or classification laws, shall be compensated, while so employed at rates fixed by the Board of Trustees, but not exceeding $100 per day, and, while away from their homes or regular places of business, they may be allowed traveling expenses, including per diem in lieu of subsistence, as authorized by law for persons in the Government service employed intermittently. (f) The Secretary shall not make any estimates pursuant to section 42 USC 401 note. 201(g)(1)(A) (ii) of the Social Security Act before the Board of Trustees prescribes the method of determining costs as provided in section 201(g)(4) of such Act. The determinations pursuant to section 201(g)(1)(B) of the Social Security Act with respect to the carrying out of the functions of the Department of Health, Education, and Welfare specified in section 232 of such Act, which relate to the administration of provisions of the Internal Revenue Code of 1954 (other than those referred to in clause (i) of the first sentence of section 201(g)(1) (A) of the Social Security Act), during fiscal years ending before the Board of Trustees prescribes the method of making such determinations, shall be made after the Board of Trustees has prescribed such method. The Secretary of Health, Education, and Welfare shall certify to the Managing Trustee the amounts that should be transferred from the general fund in the Treasury to the Trust Funds (as referred to in section 201(g)(1)(A) of the Social Security Act) to insure that the general fund in the Treasury bears its proper share of the costs of carrying out such functions in such fiscal years. The Managing Trustee is authorized and directed to transfer any such amounts in accordance with any certification so made. (g) Section 6103 of the Internal Revenue Code of 1954 is amended 26 USC 6103. by adding at the end thereof the following new subsection: " (g) DISCLOSURE OF INFORMATION TO SECRETARY or HEALTH, EDUCATION, A D WELFARE.—The Secretary or his delegate is authorized to N

make available to the Secretary of Health, Education, and Welfare information returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F for the purpose of carrying out, in accordance 26 USC 6031. with an agreement entered into pursuant to section 232 of the Social Security Act, an effective information return processing program.". (h)(1) Section 230(b)(2) of the Social Security Act is amended to 42 USC 430. read as follows: "(2) the ratio of (A) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year in which the determination under subsection (a) with respect to such particular calendar

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