Page:United States Statutes at Large Volume 91.djvu/1573

 PUBLIC LAW 95-216—DEC. 20, 1977 "(C) that where an individual's periods of coverage are combined, the benefit amount payable under this title shall be based on the proportion of such individual's periods of coverage which was completed under this title. " (2) Any such agreement may provide that— "(A) an individual who is entitled to cash benefits under this title shall, notwithstanding the provisions of section 202(t), receive such benefits while he resides in a foreign country which is a party to such agreement; and "(B) the benefit paid by the United States to an individual who legally resides in the United States shall, if less when added to the benefit paid by such foreign country than the benefit amount which would be payable to an entitled individual based on the first figure in (or deemed to be in) column IV of the table in section 215(a) in the case of an individual becoming eligible for such benefit before January 1, 1979, or based on a primary insurance amount determined under section 215(a)(1)(C)(i)(I) in the case of an individual becoming eligible for such benefit on or after that date, be incieased so that the total of the two benefits is equal to the benefit amount which would be so payable. "(3) Section 226 shall not apply in the case of any individual to whom it would not be applicable but for this section or any agreement or regulation under this section. "(4) Any such agreement may contain other jDrovisions which are not inconsistent with the other provisions of this title and which the Pi'esident deems appropriate to carry out the purposes of this section.

91 STAT. 1539

t

42 USC 402.

Ante, p. 1514.

Post, pp. 1543, l^'*^-

"Kegulations "(d) The Secretary of Health, Education, and Welfare shall make rules and regulations and establish procedures which are reasonable and necessary to implement ami administer any agreement which has been entered into in accordance with this section. "Reports to Congress; P^ffective Date of Agreements "(e)(1) Any agreement to establish a totalization arrangement entered into pursuant to this section shall be transmitted by the President to the Congress together with a report on the estimated numbei' of individuals wno will be affected by the agreement and the effect of the agreement on the estimated income and expenditures of the programs established by this Act. "(2) Such an agreement shall become effective on any date, provided in the agreement, which occurs after the expiration of the period (following the date on which the agreement is transmitted in accordance with paragraph (1)) during which each House of the Congress has been in session on each of 90 days; except that such agreement shall not become effective if, during such period, either House of the Congress adopts a resolution of disapproval of the agreement.". (b)(1) Section 1401 of the Internal Revenue Code of 1954 26 USC 1401. is amended by adding at the end thereof the following new subsection: "(c) RELIEF FROM TAXES IN CASES COVERED BY CERTAIN INTERNATIONAL AGREEMENTS.—During any period in which there is in effect an

agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an Ante, p. 1538. individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agree-

�