TABLE OF CONTENTS

TABLE OF CONTENTS Subtitle A— OASDI Provisions Part 1— Coverage and Benefits Sec. 9001. Coverage of inactive duty military training. Sec. 9002. Coverage of all cash pay of agricultural employees whose employers spend $2,500 or more a year for agricultural labor. Sec. 9003. Coverage of the employer cost of group-term life insurance. Sec. 9004 , Coverage of services performed by one spouse in the employ of the other. Sec. 9005. Treatment of service performed by an individual in the employ of a parent. Sec. 9006. Application of employer taxes to employees’ cash tips. Sec. 9007. Applicability of Government pension offset to certain Federal employees. Sec. 9008. Modification of agreement with Iowa to provide coverage for certain policemen and firemen. Sec. 9009. Continuation of disability benefits during appeal. Sec. 9010. Extension of disability re-entitlement period from 15 months to 36 months. Part 2— Other Social Security Provisions Sec. 9021. Moratorium on reductions in attorneys’ fees; studies of attorneys’ fee payment system. Sec. 9022. Corporate directors. Sec. 9023. Technical corrections. 101 STAT. 1330–284 Part 3— Railroad Retirement Program Sec. 9031. Increase in rates of tier 2 Railroad Retirement Tax on employees for 1988 and thereafter. Sec. 9032. Increase in rates of tier 2 Railroad Retirement Tax on employers for 1988 and thereafter. Sec. 9033. Commission on Railroad Retirement Reform. Sec. 9034. Transfer to railroad retirement account. Subtitle B— Provisions Relating to Public Assistance and Unemployment Compensation Part 1— AFDC and SSI Amendments Sec. 9101. Permanent extension of disregard of nonprofit organizations’ in-kind assistance to SSI and AFDC recipients. Sec. 9102. Fraud control under AFDC program. Sec. 9103. Exclusion of real property when it cannot be sold. Sec. 9104. Adjustment of penalty where asset is transferred for less than fair market value. Sec. 9105. Exclusion of interest on burial accounts. Sec. 9106. Exception from SSI retrospective accounting for AFDC and certain other assistance payments. Sec. 9107. Technical amendment relating to 1986 amendment concerning the treatment of certain couples in medical institutions. Sec. 9108. Extension of deadline for disabled widows to apply for Medicaid protection under 1984 amendments. Sec. 9109. Increase in SSI emergency advance payments. Sec. 9110. Modification of interim assistance reimbursement program. Sec. 9111. Special notice to blind recipients. Sec. 9112. Rehabilitation services for blind SSI recipients. Sec. 9113. Extending the number of months that an individual in a public emergency shelter can be eligible for SSI. Sec. 9114. Exclusion of underpayments from resources. Sec. 9115. Continuation of full benefit standard for individuals temporarily institutionalized. Sec. 9116. Retention of Medicaid when SSI benefits are lost upon entitlement to early widow’s or widower’s insurance benefits. Sec. 9117. Demonstration program to assist homeless individuals. Sec. 9118. Assistance to homeless AFDC families. Sec. 9119. Increase in personal needs allowance for SSI recipients. Sec. 9120. Exclusion of death benefits to the extent spent on last illness and burial. Sec. 9121. Demonstration of Family Independence Program.8383Copy read “family independence program.”. Sec. 9122. Child support demonstration program in New York State.8484Copy read “state.”. Sec. 9123. Technical correction. Part 2— Social Services, Child Welfare Services, and Other Provisions Relating to Children Sec. 9131. Permanent extension of authority for voluntary foster care placements. Sec. 9132. 2-year extension of foster care ceiling and of authority to transfer foster care funds to child welfare services. Sec. 9133. Mother/infant foster care. Sec. 9134. Increased funding for social services block grants. Sec. 9135. Extension of social services block grant and child welfare services programs to American Samoa. Sec. 9136. National Commission on Children.8585Copy read “commission on children.”. Sec. 9137. Boarder babies demonstration project. Sec. 9138. Study of infants and children with AIDS in foster care. Sec. 9139. Technical corrections. Part 3— Child Support Enforcement Amendments Sec. 9141. Continuation of child support enforcement services to families no longer receiving AFDC. Sec. 9142. Child support enforcement services required for certain families receiving Medicaid. Sec. 9143. Repeal of unnecessary child support revolving fund. 101 STAT. 1330–285 Part 4— Unemployment Compensation Sec. 9151. Determination of amount of Federal share with respect to certain extended benefits payments. Sec. 9152. Demonstration program to provide self-employment allowances for eligible individuals. Sec. 9153. Extension of FUTA tax. Sec. 9154. Transfer of funds into the Federal Unemployment Account and the Extended Unemployment Compensation Account. Sec. 9155. Interest on advances to the Federal Unemployment Account and the Extended Unemployment Compensation Account. Sec. 9156. Crediting to the Federal Unemployment Account of interest earned on advances by the States. Subtitle C— Manufacturers Excise Tax on Certain Vaccines Sec. 9201. Manufacturers excise tax on certain vaccines. Sec. 9202. Vaccine Injury Compensation Trust Fund. Subtitle D— Pension Provisions Part I— Full-Funding Limitations Sec. 9301. Full-funding limitation for deductions to qualified plans. Part II— Pension Funding and Termination Requirements Sec. 9302. Short title; definitions. Subpart A— Additional Funding Requirements Sec. 9303. Additional funding requirements. Sec. 9304. Time for making contributions. Sec. 9305. Liability of members of controlled group for taxes on failure to meet minimum funding standards and to make minimum funding contributions. Sec. 9307. Other funding changes. Subpart B— Plant Terminations Sec. 9311. Limitations on employer reversions upon plan termination. Sec. 9312. Elimination of section 4049 trust: increase in liability to pension benefit guaranty corporation and in payments by corporation to participants and beneficiaries. Sec. 9313. Standards for termination. Sec. 9314. Additional amendments relating to plan termination. Subpart C— Increase in Premium Rates Sec. 9331. Increase in premium rates. Subpart D— Miscellaneous Provisions Sec. 9341. Security required upon adoption of plan amendment resulting in significant underfunding. Sec. 9342. Reporting requirements. Sec. 9343. Coordination of provisions of the Internal Revenue Code of 1986 with provisions of the Employee Retirement Income Security Act of 1974. Sec. 9344. Clarification regarding the imposition of an annual sanction for prohibited transactions which are continuing in nature. Sec. 9345. Additional limitations on investment by an individual account plan forming part of a floor-offset arrangement and on investment by an individual account plan in employer stock. Sec. 9346. Interest rate on accumulated contributions. Subtitle E— Miscellaneous Provisions Sec. 9401. Restoration of trust funds for 1987. Sec. 9402. 6-month extension of provisions relating to collection of non-tax debts owed to Federal agencies. Sec. 9403. Increase in limit on long-term bonds. Subtitle F— Customs User Fees; Trade and Customs Authorizations Sec. 9501. Customs user fees. Sec. 9502. United States International Trade Commission authorizations. Sec. 9503. United States Customs Service8686Copy read “service”. authorizations. Sec. 9504. Office of the United States Trade Representative authorizations.