Page:United States Statutes at Large Volume 90 Part 1.djvu/832

 90 STAT. 782 42 USC 1382a note.

PUBLIC LAW 9 4 - 3 3 1 — J U N E 30, 1976 (b) EFFECTIVE D A T E. — The amendments made by this Act shall be applicable only in the case of catastrophes which occur on or after June 1, 1976 and before December 31, 1976. SEC. 3. WITHHOLDING; ESTIMATED TAX PAYMENTS. (a)

26 USC 3402.

WITHHOLDING.—

(1) IN GENERAL.—Section 3402(a) of the I n t e r n a l Revenue Code of 1954 (relating to income tax collected at source) is amended by striking o u t " July 1. 1976" and inserting in lieu thereof "September 1, 1976". (2) TECHNICAL

26 USC 3402 "°*®-

AMENDMENT.—Section

209(c)

of

the

Tax

Reduction Act of 1975 is amended by striking out " July 1, 1976" and inserting in lieu thereof "September 1, 1976". (b) ESTIMATED T A X P A Y M E N T S BY INDIVIDUALS.—Section 6153(g)

26 USC 6153.

of such Code (relating to installment payments of estimated income by individuals) is amended by striking out " July 1, 1976" and inserting in lieu thereof "September 1, 1976". (c) ESTIMATED T A X P A Y M E N T S BY CORPORATIONS.—Section 6154(h)

26 USC 6154.

Unearned income. 42 USC 1382a.

of such Code (relating to installment payments of estimated income by corporations) is amended by striking out " July 1, 1976" and inserting in lieu thereof "September 1, 1976". SEC. 4. AMENDMENT TO SUPPLEMENTAL SECURITY INCOME PROGRAM. (a) IN GENERAL.—Section 1 6 1 2 (a)(2)(A) of the Social Security ^ c t is amended— ^ ^ j^y striking out the word " and " which appears a t the end of clause (i) thereof and by inserting a comma in lieu of such word, and (2) by inserting immediately before the semicolon at the end thereof the following: ", and (iii) support and maintenance shall not be included and the provisions of clause (i) shall not be applicable in the case of any individual ( and his eligible spouse, if any) for the period which begins with the month in which such individual (or such individual and his eligible spouse) began to receive support and maintenance while living in a residential facility (including a private household) maintained by another person and ends with the close of the month in which such individual (or such individual and his eligible spouse) ceases to receive support and maintenance while living in such a residential facility (or, if earlier, with the close of the fifth month following the month in which such period b e g a n), if, not more than 30 days prior to the date on which such individual (or such individual and his eligible spouse) began to receive support and maintenance while living in such a residential facility, (I) such individual (or such individual and his eligible spouse) were residing in a household maintained by such individual (or by such individual and others) as his or their own home, ( II) there occurred within the area in which such household is located (and while such individual, or such individual and his spouse, were residing in the household referred to in subclause (I)) a catastrophe on account of which the President declared a major disaster to exist therein

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