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(D) such individual (or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205 (c) (1) (C) of the Social Security Act)) requests that such remuneration be deemed to constitute remuneration for employment for purposes of title II of the Social Security Act, and

(E) the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare.

then, subject to the conditions stated in paragraphs (2), (3), and (4), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of the Social Security Act.

(2) Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1) (A)—

(A) on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121 (k) (1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law), or

(B) no longer has any individual in its employ for remuneration at the time such request is made.

(3) Paragraph (1) shall not apply with respect to an individual who was in the employ of the organization referred to in paragraph (2) (A) at any time during the 24-month period following the calendar quarter in which the certificate was filed, unless the organization paid an amount as taxes under sections 3101 and 3111 of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) with respect to remuneration paid by the organization to the employee during some portion of such 24-month period.

(4) If credit or refund of any portion of the amount referred to in paragraph (1) (C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of the Internal Revenue Code of 1954) has been obtained, paragraph (1) shall not apply with respect to the individual unless the amount credited or refunded (including any interest under section 6611) is repaid before January 1, 1963.

(5) If

(A) any remuneration for service performed by an individual is deemed pursuant to paragraph (1) to constitute remuneration for employment for purposes of title II of the Social Security Act,

(B) such individual performs service, on or after the date on which the request is made, in the employ of the organization referred to in paragraph (1) (A), and

(C) the certificate filed by such organization pursuant to section 3121 (k) (1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) is not effective with respect to service performed by such individual before the first day of the calendar quarter following the quarter in which the request is made,

then, for purposes of clauses (ii) and (iii) of section 210 (a) (8) (B) of the Social Security Act and of clauses (ii) and (iii) of section 3121 (b) (8) (B) of the Internal Revenue Code of 1954, such individual shall be deemed to have become an employee of such organization

(or to have become a member of a group described in section 3121 (k) (1) (E) of such Code) on the first day of the calendar quarter following the quarter in which the request is made.

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(c) (2) Remuneration which is deemed under section 1402 (g) of the Internal Revenue Code of 1954 to constitute net earnings from selfemployment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act, to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402 (g) of the Internal Revenue Code of 1954, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210 (a) (8) (B) of the Social Security Act, to have become an employee of such organization (or to have become a member of such group) on such day.

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(d) (2) No monthly benefits under title II of the Social Security Act for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections, and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act.

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SURVIVORS OF INDIVIDUALS WHO DIED PRIOR TO 1940 AND OF CERTAIN OTHER INDIVIDUALS

SEC. 205. (c) The primary insurance amount (for purposes of title II of the Social Security Act) of any individual who died prior to 1940, and who had not less than six quarters of coverage (as defined in section 213 of such Act), shall be computed under section 215 (a) (2) of such Act.3

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CREDITING OF QUARTERS OF COVERAGE FOR YEARS BEFORE 1951

SEC. 206. (b) (1) Except as provided in paragraph (2), the amendment made by subsection (a) shall apply only in the case of monthly benefits under title II of the Social Security Act, and the lump-sum death payment under section 202 of such Act, based on the wages and self-employment income of an individual

(A) who becomes entitled to benefits under section 202 (a) or 223 of such Act on the basis of an application filed in or after the month in which this Act is enacted; or

(B) who is (or would, but for the provisions of section 215 (f) (6) of the Social Security Act, be) entitled to a recomputation of

38 This provision is applicable only in the case of monthly benefits under title II of of the Social Security Act for months after September 1960, on the basis of applications filed in or after September 1960.

his primary insurance amount under section 215 (f) (2) (A) of such Act on the basis of an application filed in or after the month in which this Act is enacted; or

(C) who dies without becoming entitled to benefits under section 202 (a) or 223 of the Social Security Act, and (unless he dies a currently insured individual but not a fully insured individual (as those terms are defined in section 214 of such Act)) without leaving any individual entitled (on the basis of his wages and self-employment income) to survivor's benefits or a lump-sum death payment under section 202 of such Act on the basis of an application filed prior to the month in which this Act is enacted;

or

(D) who dies in or after the month in which this Act is enacted and whose survivors are (or would, but for the provisions of section 215 (f) (6) of the Social Security Act, be) entitled to a recomputation of his primary insurance amount under section 215 (f) (4) (A) of such Act; or

(E) who dies prior to the month in which this Act is enacted and (i) whose survivors are (or would, but for the provisions of section 215 (f) (6) of the Social Security Act, be) entitled to a recomputation of his primary insurance amount under section 215 (f) (4) (A) of such Act, and (ii) on the basis of whose wages and self-employment income no individual was entitled to survivor's benefits or a lump-sum death payment under section 202 of such Act on the basis of an application filed prior to the month in which this Act is enacted (and no individual was entitled to such a benefit, without the filing of an application, for any month prior to the month in which this Act is enacted); or

(F) who files an application for a recomputation under section 102 (f) (2) (B) of the Social Security Amendments of 1954 in or after the month in which this Act is enacted and is (or would, but for the fact that such recomputation would not result in a higher primary insurance amount, be) entitled to have his primary insurance amount recomputed under such subparagraph; or

(G) who dies and whose survivors are (or would, but for the fact that such recomputation would not result in a higher primary insurance amount for such individual, be) entitled, on the basis of an application filed in or after the month in which this Act is enacted, to have his primary insurance amount recomputed under section 102 (f) (2) (B) of the Social Security Amendments of

1954.

(2) The amendment made by subsection (a) shall also be applicable in the case of applications for disability determination under section 216 (i) of the Social Security Act filed in or after the month in which this Act is enacted.

(3) Notwithstanding any other provision of this subsection, in the case of any individual who would not be a fully insured individual under section 214 (a) of the Social Security Act except for the enactment of this section, no benefits shall be payable on the basis of his wages and self-employment income for any month prior to the month in which this Act is enacted.

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SAVING CLAUSE-MAXIMUM BENEFITS

SEC. 208. (e) Where

(1) one or more persons were entitled (without the application of section 202 (j) (1) of the Social Security Act) to monthly benefits under section 202 of such Act for the month before the month in which this Act is enacted [Note.-This Act was enacted in September 1960.] on the basis of the wages and self-employment income of an individual; and

(2) any person is entitled to benefits under subsection (b), (c), (d), (e), (f), or (g) of section 202 of the Social Security Act for any subsequent month on the basis of such individual's wages and self-employment income and such person would not be entitled to such benefits but for the enactment of this section; and

(3) the total of the benfits to which all persons are entitled under section 202 of the Social Security Act on the basis of such individual's wages and self-employment income for such subsequent month is reduced by reason of the application of section 203 (a) of such Act,

then the amount of the benefit to which each person referred to in paragraph (1) of this subsection is entitled for such subsequent month shall not, after the application of such section 203 (a), be less than the amount it would have been (determined without regard to section 301) if no person referred to in paragraph (2) of this subsection was entitled to a benefit referred to in such paragraph for such subsequent month on the basis of such wages and self-employment income of such individual.

EXTENSION OF FILING PERIOD FOR HUSBAND'S, WIDOWER'S, OR PARENT'S

BENEFITS IN CERTAIN CASES

SEC. 210. (a) In the case of any husband who would not be entitled to husband's insurance benefits under section 202 (c), of the Social Security Act except for the enactment of this Act, the requirement in section 202 (c) (1) (C) of the Social Security Act relating to the time within which proof of support must be filed shall not apply if such proof of support is filed within two years after the month in which this Act is enacted.

(b) In the case of any widower who would not be entitled to widower's insurance benefits under section 202 (f) of the Social Security Act except for the enactment of this Act, the requirement in section 202 (f) (1) (D) of the Social Security Act relating to the time within which proof of support must be filed shall not apply if such proof of support is filed within two years after the month in which this Act is enacted.

(c) In the case of any parent who would not be entitled to parent's insurance benefits under section 202 (h) of the Social Security Act except for the enactment of this Act, the requirement in section 202 (h) (1) (B) of the Social Security Act relating to the time within which proof of support must be filed shall not apply if such proof of support is filed within two years after the month in which this Act is enacted. [NOTE.-This Act was enacted in September 1960.]

INCREASE IN EARNED INCOME LIMITATION

SEC. 211. (t) In any case where—

(1) an individual has earnings (as defined in section 203 (e) (4) of the Social Security Act as in effect prior to the enactment of this Act) in a taxable year which begins before 1961 and ends in 1961 (but not on December 31, 1961), and

(2) such individual's spouse or child entitled to monthly benefits on the basis of such individual's self-employment income has excess earnings (as defined in section 203 (f) (3) of the Social Security Act as amended by this Act) in a taxable year which begins after 1960, and

(3) one or more months in the taxable year specified in paragraph (2) are included in the taxable year specified in paragraph (1),

then, if a deduction is imposed against the benefits payable to such individual with respect to a month described in paragraph (3), such spouse or child, as the case may be, shall not, for purposes of subsections (b) and (f) of section 203 of the Social Security Act as amended by this Act, be entitled to a payment for such month. [NOTE.-This Act was enacted on September 13, 1960.]

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SEC. 301. (c) Where

(1) one or more persons were entitled (without the application of section 202 (j) (1) of the Social Security Act) to monthly benefits under section 202 of such Act for the second month following the month in which this Act is enacted on the basis of the wages and self-employment income of a deceased individual (but not including any person who became so entitled by reason of section 208 of this Act); and

(2) no person, other than (i) those persons referred to in paragraph (1) of this subsection (ii) those persons who are entitled to benefits under section 202 (d), (e), (f), or (g) of the Social Security Act but would not be so entitled except for the enactment of section 208 of this Act, is entitled to benefits under such section 202 on the basis of such individual's wages and selfemployment income for any subsequent month or for any month after the second month following the month in which this Act is enacted [Note.-This Act was enacted on September 13, 1960.] and prior to such subsequent month; and

(3) the total of the benefits to which all persons referred to in paragraph (1) of this subsection are entitled under section 202 of the Social Security Act on the basis of such individual's wages and self-employment income for such subsequent month exceeds the maximum of benefits payable, as provided in section 203 (a) of such Act, on the basis of such wages and self-employment in

come,

then the amount of the benefit to which each such person referred to in paragraph (1) of this subsection is entitled for such subsequent month shall be determined

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