Page:United States Statutes at Large Volume 91.djvu/1566

 91 STAT. 1532

Consultation.

Report to President and Congress. Legislative recommendations.

PUBLIC LAW 95-216—DEC. 20, 1977 programs) affecting the individuals who would be covered under such social security programs under such alternative method or proposal. Such analysis shall include the structural changes required in such programs, the financial impact of such changes, and the effect of such changes on the benefit rights and contribution liabilities of the affected individuals. (c) I n conducting the study required by subsection (a), the Secretary of Health, Education, and Welfare snail consult, as appropriate, with the Secretary of the Treasury, the Director of the Office of Management and Budget, and the Chairman of Civil Service Commission, and those officials shall provide him with such information and assistance as he may require. The Secretary shall also solicit the views of other appropriate officials and organizations. (d) The Secretary of Health, Education, and Welfare shall submit to the President and the Congress, not later than 2 years after the date of the enactment of this Act, a report of the findings of the study required by subsection (a) together with his recommendations for any appropriate legislative changes. COVERAGE OF NONPROFIT ORGANIZATIONS W H I C H FAILED TO F I L E WAIVER CERTIFICATES

26 USC 3121.

SEC. 312. (a)(1) Section 3121(k)(5) of the Internal Revenue Code of 1954 (relating to constructive filing of certificate where refund or credit has been made and new certificate is not filed) is amended— (A) by striking out "prior to the expiration of 180 days after the date of the enactment of this paragraph," in subparagraph (B) and inserting in lieu thereof "prior to April 1, 1978,"; and (B) by striking out "the 181st day after the date of the enactment of this paragraph," and "such 181st day" in the matter following subparagraph (B) and inserting in lieu thereof in each instance "April 1, 1978,". (2) Section 3121(k)(7) of such Code (relating to payment of both employee and employer taxes for retroactive period by organization in cases of constructive filing) is amended— (A) by striking out "prior to the expiration of 180 days after the date of the enactment of this paragraph" and inserting in lieu thereof "prior to April 1, 1978,"; (B) by striking out "the 181st day after such date," and inserting in lieu thereof "April 1, 1978,"; and (C) by striking out "prior to the first day of the calendar quarter in which such 181st day occurs" and inserting in lieu thereof "prior to that date". (3) Section 3121(k)(8) of such Code (relating to extended period for payment of taxes for retroactive coverage) is amended— (A) by striking out "by the end of the 180-day period following the date of the enactment of this paragraph" and inserting in lieu thereof "prior to April 1, 1978,"; (B) by striking out "within that period" and inserting in lieu thereof "prior to April 1, 1978"; and (C) by striking out "on the 181st day following that date" and inserting in lieu thereof "on that date". (b)(1) Section 3121(k)(4) of such Code (relating to constructive filing of certificate where no refund or credit of taxes has been made) is amended by adding at the end thereof the following new subparagraph:

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