APPLICATION OF EARNINGS TEST IN YEAR OF INDIVIDUAL’S DEATH.

SEC. 8002. APPLICATION OF EARNINGS TEST IN YEAR OF INDIVIDUAL’S DEATH. (a) Year in Which Individual Would Have Attained Retirement Age but for the Individual’s Death in Such Year Treated as a Year Throughout Which the Earnings Test for Individuals Who Have Attained Retirement Age Is Applicable.—Paragraph (3) of section 203(f) of the Social Security Act (42 U.S.C. 403(f)(3)) is amended by inserting “(or, but for the individual’s death, would have attained)” after “who has attained”. (b) Elimination of the Short Taxable Year in the Year of Death for Purposes of the Earnings Test.—Paragraph (3) of section 203(f) of such Act is further amended— (1) by inserting after the first sentence the following new sentence: “For purposes of the preceding sentence, notwith-102 STAT. 3780standing section 211(e), the number of months in the taxable year in which an individual dies shall be 12.”; and (2) in the last sentence, by striking “preceding sentence” and inserting “first sentence of this paragraph”. (c) Effective Date.—The amendments made by this section shall apply to deaths after the date of the enactment of this Act.