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PREFACE Since the 92d Congress, numerous laws have been enacted amending the Social Security Act or otherwise directly affecting programs under that act. In order to provide a convenient reference to the Social Security Act as it has been amended by these various laws, this document has been prepared. It includes all of the titles of that act currently in force with all amendments up to October 21, 1976. Also included are the full text of the Federal-State Extended Unemployment Compensation Act, as amended, and the Emergency Unemployment Compensation Act of 1974, as amended, and pertinent excerpts from the Internal Revenue Code and from various public laws enacted since the 92d Congress.

This document is intended to supplement and not to replace the Compilation of the Social Security Laws which is prepared by the Social Security Administration and published from time to time as a document of the House of Representatives. The most recent edition of that Compilation was issued as House Document No. 93–117 (in 2 volumes) and contained the Social Security Act and related laws as amended through January 1, 1973. The Compilation, although not containing amendments after that date, does have several features not found in this current document. In particular, the Compilation has far more extensive footnotes, contains an index, and includes excerpts from numerous laws affecting social security programs which are not included in the current document.

It is expected that, as subsequent amendments to the Social Security Act and related laws are enacted or as changes are made through the operation of certain automatic provisions of existing law, appropriate revision pages will be printed from time to time.

This document has been prepared solely for convenient reference purposes. It does not have the effect of law.


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Title –Grants to States for Old-Age Assistance and Med-

ical Assistance for the Aged-------

Title II—Federal Old-Age, Survivors, and Disability In-

surance Benefits----

Title III-Grants to States for Unemployment Compensa-

tion Administration -----

Title IV–Grants to States for Aid and Services to Needy

Families with Children and for Child Welfare Services.

Title V-Maternal and Child Health and Crippled Chil-

dren's Services---

Title VI-[Repealed effective Oct. 1, 1975)---

Title VII-Administration.

Title VIII–Taxes With Respect to Employment (super-

seded by Chapter 21 of the Internal Revenue Code of


Title IX-Miscellaneous Provisions Relating to Employ-

ment Security----

Title X-Grants to States for Aid to the Blind..

Title XI–General Provisions and Professional Standards


Title XII–Advances to State Unemployment Funds-----

Title XIII–Reconversion Unemployment Benefits for Sea-

men (the provisions of this title have expired)---------

Title XIV–Grants to States for Aid to the Permanently

and Totally Disabled --

Title XV—[Repealed] (See chapter 85, title 5, U.S.C.) ---

Title XVI–Grants to States for Aid to the Aged, Blind,

or Disabled, or for Such Aid and Medical Assistance for

the Aged-------------

Title XVI—Supplemental Security Income for the Aged,

Blind, and Disabled.------

Title XVII–Grants for Planning Comprehensive Action

to Combat Mental Retardation.--

Title XVIII—Health Insurance for the Aged and Dis-

abled ----

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Title XIX-Grants to States for Medical Assistance Pro-

grams ------

Title XX-Grants to States for Services --

Selected Provisions of the Internal Revenue Code of 1954:

Subtitle A-Income Taxes:

Chapter 1–Normal Taxes and Surtaxes ----

Subchapter A, Part IV, Subpart A-Credits

Allowable ----

Section 40—Expenses of Work Incentive

Programs ----

Section 43—Earned Income--

Section 44A. Expenses for Household and De-

pendent Care Services Necessary for Gain-

ful Employment ----

Subpart C-Rules for Computing Credit for Expenses of

Work Incentive Programs------

Section 50A.--

Section 50B..

Subchapter B, Part VI-Itemized Deductions for Indi-

viduals and Corporations------


Section 188-Amortization of Certain Expenditures

for On-the-Job Training and Child Care Facilities

Section 214Repealed.

Chapter 2—Tax on Self-Employment Income --------

Subtitle C-Employment Taxes:

Chapter 21—Federal Insurance Contributions Act--

Chapter 22-Railroad Retirement Tax Act-----------

Chapter 23—Federal Unemployment Tax Act--------

Chapter 25—-General Provisions Relating to Employ-

ment Taxes_-----

Subtitle F-Procedure and Administration:

Chapter 61—-Information and Returns--.

Chapter 62—Time and Place for Paying Tax

Chapter 63-Assessments----------

Chapter 64Collection--------

Chapter 65—Abatements, Credits and Refunds.---

Chapter 66-Limitations---

Chapter 67—Interest------

Chapter 68—Additions to the Tax, Additional

Amounts, and Assessable Penalties ------

Chapter 75—Crimes, Other Offenses, and Forfeitures-

Chapter 78—Discovery of Liability and Enforce-

ment of Title-----

Chapter 79— Definitions--------

Chapter 80–General Rules.-

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