Pub. L. 103-296, tit. III, sec. 314
INCREASE IN AUTHORIZED PERIOD FOR EXTENSION OF TIME TO FILE ANNUAL EARNINGS REPORT.
SEC. 314. INCREASE IN AUTHORIZED PERIOD FOR EXTENSION OF TIME TO FILE ANNUAL EARNINGS REPORT. (a) In General.— Section 203(h)(1)(A) of the Social Security Act (42 U.S.C. 403(h)(1)(A)) is amended in the last sentence by striking “three months” and inserting “four months”. (b) Effective Date.— The amendment made by subsection (a) shall apply with respect to reports of earnings for taxable years ending on or after December 31, 1994.