technical and conforming amendments

technical and conforming amendments Sec. 353. (a) (1) Section 203(f) (8) (B) (i) of the Social Security Act is amended by striking out “was” wherever it appears and inserting in lieu thereof “is”. (2) Section 203(f) (8) (B) (ii) of such Act is amended to read as follows: “(ii) the product of the exempt amount described in clause (i) and the ratio of (I) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 209(a)) reported to the Secretary of the Treasury or his delegate for the calendar year before the calendar year in which the determination under subparagraph (A) is made to (II) the average of the total wages (as so defined 91 STAT. 1553and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before the most recent calendar year in which an increase in the exempt amount was enacted or a determination resulting in such an increase was made under subparagraph (A), with such product, if not a multiple of $10, being rounded to the next higher multiple of $10 where such product is a multiple of $5 but not of $10 and to the nearest multiple of $10 in any other case.”. (b) (1) The first sentence of section 218(c) (8) of such Act is amended by striking out “quarter” wherever it appears and inserting in lieu thereof “year”, and by striking out “$50” and inserting in lieu thereof “$100”. (2) Section 218(g) (1) of such Act is amended by striking out “quarter” and inserting in lieu thereof “year”. (3) Section 218(q) (4) (B) of such Act is amended by striking out “any calendar quarters” and inserting in lieu thereof “a calendar year” and by striking out “such calendar quarters” and inserting in lieu thereof “such calendar year”. (4) Section 218(q) (6) (B) of such Act is amended by striking out “calendar quarters designated by the State in such wage reports as the” and inserting in lieu thereof “period or periods designated by the State in such wage reports as the period or”. (5) Section 218(r) (1) of such Act is amended— (A) by striking out “quarter” in the matter before clause (A) and inserting in lieu thereof “year”, (B) by striking out “in which occurred the calendar quarter” in clause (A), and (C) by striking out “quarter” in clause (B) and inserting in lieu thereof “year”. (c) (1) Effective with respect to estimates for calendar years beginning after December 31, 1977, section 224(a) of such Act is amended by striking out the last sentence. (2) Section 224(f) (2) of such Act is amended to read as follows: “(2) In making the redetermination required by paragraph (1), the individual’s average current earnings (as defined in subsection (a)) shall be deemed to be the product of— “(A) his average current earnings as initially determined under subsection (a); “(B) the ratio of (i) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 209(a)) reported to the Secretary of the Treasury or his delegate for the calendar year before the year in which such redetermination is made to (ii) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for calendar year 1977 or, if later, the calendar year before the year in which the reduction was first computed (but not counting any reduction made in benefits for a previous period of disability); and “(C) in any case in which the reduction was first computed before 1978, the ratio of (i) the average of the taxable wages reported to the Secretary for the first calendar quarter of 1977 to (ii) the average of the taxable wages reported to the Secretary for the first calendar quarter of the calendar year before the year in which the reduction was first computed (but not counting any reduction made in benefits for a previous period of disability). 91 STAT. 1554 Any amount determined under this paragraph which is not a multiple of $1 shall be reduced to the next lower multiple of $1.”. (d) Section 229 (a) of such Act is amended— (1) by striking out “shall be deemed to have been paid, in each calendar quarter occurring after 1956 in which he” and inserting in lieu thereof “, if he”, and (2) by striking out “wages (in addition to the wages actually paid to him for such service) of $300.” at the end thereof and inserting in lieu thereof the following: “shall be deemed to have been paid— “(1) in each calendar quarter occurring after 1956 and before 1978 in which he was paid such wages, additional wages of $300, and “(2) in each calendar year occurring after 1977 in which he was paid such wages, additional wages of $100 for each $300 of such wages, up to a maximum of $1,200 of additional wages for any calendar year.”. (e) (1) Section 230(b) of such Act is amended by striking out the last sentence. (2) Section 230(b) (1) of such Act is amended to read as follows: “(1) the contribution and benefit base which is in effect with respect to remuneration paid in (and taxable years beginning in) the calendar year in which the determination under subsection (a) is made, and”. (3) Section 230(b) (2) of such Act is amended to read as follows: “(2) the ratio of (A) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 209(a)) reported to the Secretary of the Treasury or his delegate for the calendar year before the calendar year in which the determination under subsection (a) is made to (B) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before the most recent calendar year in which an increase in the contribution and benefit base was enacted or a determination resulting in such an increase was made under subsection (a),”. (f) (1) Effective with respect to convictions after December 31, 1977, section 202(u) (1) (C) of such Act is amended by striking out “quarter” wherever it appears and inserting in lieu thereof “year”. (2) (A) Section 205(c) (1) of such Act is amended by striking out “(as defined in section 211 (e))”. (B) Section 205(c) (1) of such Act is further amended by adding at the end thereof the following new subparagraph: “(D) The term ‘period’ when used with respect to self-employment income means a taxable year and when used with respect to wages means— “(i) a quarter if wages were reported or should have been reported on a quarterly basis on tax returns filed with the Secretary of the Treasury or his delegate under section 6011 of the Internal Revenue Code of 1954 or regulations thereunder (or on reports filed by a State under section 218(e) or regulations thereunder), “(ii) a year if wages were reported or should have been reported on a yearly basis on such tax returns or reports, or “(iii) the half year beginning January 1 or July 1 in the case of wages which were reported or should have been reported for calendar year 1937.”. 91 STAT. 1555 (C) Section 205 (o) of such Act is amended by inserting “before 1978” after “calendar year”. (g) The amendments made by subsection (b) of this section shall apply with respect to remuneration paid after December 31, 1977, except that the amendment made by subsection (b) (2) shall apply with respect to notices submitted by the States to the Secretary after the date of the enactment of this Act. The amendments made by subsections (d) and (f) (2) shall be effective January 1, 1978. Except as otherwise specifically provided, the remaining amendments made by this section shall be effective January 1, 1979.