penalty deductions under foreign work test

penalty deductions under foreign work test Sec. 209. (a) The subsection of section 203 of the Social Security Act redesignated as subsection (g) by section 211(c) of this Act is amended by striking out “(b) or (c)” wherever it appears and inserting in lieu thereof “(c)”; and by striking out “(other than an event specified in subsection (b)(1) or (c)(1))”. (b) No deduction shall be imposed on or after the date of the enactment of this Act under section 203(f) of the Social Security Act. as in effect prior to such date, on account of failure to file a report of an event described in section 203(c) of such Act, as in effect prior to such date; and no such deduction imposed prior to such date shall be collected after such date.