Page:United States Statutes at Large Volume 96 Part 2.djvu/1136

 96 STAT. 2498

26 USC 934.

PUBLIC LAW 97-455—JAN. 12, 1983 modified by section 934A) shall not exceed the rate of tax on such income under section 871(a)(l) or 881, as the case may be." (c) TECHNICAL AMENDMENT.—Subsection (a) of section 934 of such Code is amended by inserting before the period at the end thereof "or in section 934A'*. (d) CLERICAL AMENDMENTS.—

(1) The table of sections for subpart D of part III of subchapter N of chapter 1 of such Code is amended by inserting after the item relating to section 934 the following new item: "Sec. 934A. Income tax rate on Virgin Islands source income."

(2) The table of sections for subchapter A of chapter 3 of such Code is £unended by adding at the end thereof the following new item: "Sec. 1444. Withholding on Virgin Islands source income." 26 USC 934A °°*®-

42 USC 423.

(e) EFFECTIVE DATES.— (1) IN GENERAL.—Except a s provided in paragraph (2), the

amendments made by this section shall apply to amounts received after the date of the enactment of this Act in taxable years ending after such date. (2) WITHHOLDING.—The amendment made by subsection (b) shall apply to payments made after the date of the enactment of this Act. SEC. 2. CONTINUED PAYMENT OF DISABILITY BENEFITS DURING APPEAL. Section 223 of the Social Security Act is amended by adding at the end thereof the following new subsection: "Continued Payment of Disability Benefits During Appeal

42 USC 421.

42 USC 1895.

Overpayments.

"(g)(1) In any case where— "(A) an individual is a recipient of disability insurance benefits, or of child's, widow's, or widower's insurance benefits based on disability, "(6) the physical or menteil impairment on the basis of which such benents are payable is found to have ceased, not to have existed, or to no longer be disabling, and as a consequence such individual is determined not to be entitled to such benefits, and "(C) a timely request for a hearing under section 221(d), or for an administrative review prior to such hearing, is pending with respect to the determination that he is not so entitled, such individual may elect (in such manner and form and within such time as the Secretary shall by regulations prescribe) to have the payment of such benefits, and the payment of any other benefits under this Act based on such individual's wages and self-employment income (including benefits under title XVIII), continued for an additional period beginning with the first month beginning after the date of the enactment of this subsection for which (under such determination) such benefits are no longer otherwise payable, and ending with the earlier of (i) the month preceding the month in which a decision is made after such a hearing, (ii) the month preceding the month in which no such request for a hearing or an administrative review is pending, or (iii) June 1984. "(2)(A) If an individual elects to have the payment of his benefits continued for an additional period under paragraph (1), and the final decision of the Secretary affirms the determination that he is

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