Page:United States Statutes at Large Volume 97.djvu/119

 PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. 87 existence thereof in such form and manner, and at such times, as the Secretary may require. "(f) NONRESIDENT ALIEN INELIGIBLE FOR CREDIT.—N O credit shall be allowed under this section to any nonresident alien." (b) REPEAL OF EXCLUSION FOR CERTAIN DISABILITY PAYMENTS.— Subsection (d) of section 105 of such Code (relating to certain disabil- 26 USC 105. ity payments) is hereby repealed. (c) CONFORMING AMENDMENTS.— (1) Sections 41(b)(2), 44A(b)(2), 46(a)(4)(B), 53(a)(2), and 904(g) of 26 USC 4i, 44A, such Code are each amended by striking out "relating to credit '*^' ^^' ^^^• for the elderly" and inserting in lieu thereof "relating to credit for the elderly and the permanently and totally disabled". (2) Subsection (a) of section 85 of such Code is amended by 26 USC 85. striking out ", section 105(d),". (3) Subparagraph (B) of section 128(c)(3) of such Code (as in Ante, p. 84. effect for taxable years beginning after December 31, 1984) is 26 USC 128. amended by striking out "105(d),". (4) Paragraph (3) of section 403(b) of such Code is amended by 26 USC 403. striking out "sections 105(d) and 911" and inserting in lieu thereof "section 911". (5) Clause (i) of section 415(c)(3)(C) of such Code is amended by 96 Stat. 532. striking out "section 105(d)(4)" and inserting in lieu thereof 26 USC 415. "section 37(e)(3)". (6) Paragraph (6) of section 7871(a) of such Code is amended by 96 Stat. 2608. striking out subparagraph (A), and by redesignating subpara- 26 USC 7871. graphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively. (7) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by striking out the item relating to section 37 and inserting in lieu thereof the following: "Sec. 37. Credit for the elderly and the permanently and totally disabled." (d) EFFECTIVE DATE. — 26 USC 37 note. (1) IN GENERAL.—The amendments made by this section shall apply to taxable years beginning after December 31, 1983. (2) TRANSITIONAL RULE. —If an individual's annuity starting date was deferred under section 105(d)(6) of the Internal Reve- nue Code of 1954 (as in effect on the day before the date of the Supra. enactment of this section), such deferral shall end on the first day of such individual's first taxable year beginning after De- cember 31, 1983. SEC. 123. ACCELERATION OF INCREASES IN PICA TAXES; 1984 EMPLOYEE TAX CREDIT. (a) ACCELERATION OF INCREASES IN FICA TAXES.— (1) TAX ON EMPLOYEES. — Subsection (a) of section 3101 of the Internal Revenue Code of 1954 (relating to rate of tax on 26 USC 3101. employees for old-age, survivors, and disability insurance) is amended by striking out paragraphs (1) through (7) and insert- ing in lieu thereof the following: "In cases of wages The rate received during: shall be: 1984, 1985, 1986, or 1987 5.7 percent 1988 or 1989 6.06 percent 1990 or thereafter 6.2 percent. "

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