INCREASE IN INCLUSION OF SOCIAL SECURITY BENEFITS PAID TO NONRESIDENTS.

SEC. 733. INCREASE IN INCLUSION OF SOCIAL SECURITY BENEFITS PAID TO NONRESIDENTS. (a) In General.—Subparagraph (A) of section 871(a)(3) (relating to taxation of Social Security Benefits) is amended by striking “one-half” and inserting “85 percent”. (b) Effective Date.—The amendment made by subsection (a) shall apply to benefits paid after December 31, 1994, in taxable years ending after such date.