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TITLE III-AMENDMENTS TO THE RAILROAD RETIRE-
MENT ACT, THE RAILROAD UNEMPLOYMENT INSUR-
ANCE ACT, AND THE RAILROAD RETIREMENT TAX
ACT

SEC. 301. Sections 3(c), 5(f) (2), and 5(1) (9) of the Railroad Retirement Act of 1937, sections 8(a) and 8(b) of the Railroad Unemployment Insurance Act, and sections 3201, 3202, 3211, and 3221 of the Railroad Retirement Tax Act are amended by

(i) striking out "before the calendar month next following the month in which this Act was amended in 1959", wherever such language appears in such sections 3(c), 5(f) (2), 5(1) (9), 8(a) and 8(b), and inserting in each instance in lieu thereof "before June 1, 1959";

(ii) by striking out the language "after the month in which this Act was so amended" wherever such language appears in such sections 8(a) and 8(b) and inserting in each instance in lieu thereof "after May 31, 1959";

(iii) by striking out the language "after the month in which this provision was amended in 1959", wherever such language appears in such sections 3202 and 3221, and inserting in each instance in lieu thereof "after September 30, 1965";

(iv) by striking out from such sections 3(c), 5(f)(2), and 5(1)(9) the language beginning with "$400" down through the phrase "was so amended" where such phrase appears the third time and inserting in lieu thereof:

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79 Stat. 860, 861.

(a) in such section 3 (c) the following: "$400 for any month after May 31, 1959, and before November 1, 1963, or in excess of $450 for any month after October 31, 1963, and before October 1, 1965, or in excess of (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month 26 USC 3121. after September 30, 1965";

(b) in such section 5(f) (2) the following: "$400 for any month after May 31, 1959, and before November 1, 1963, and in excess of $450 for any month after October 31, 1963, and before October 1, 1965, and in excess of (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after September 30, 1965"; and

(c) in such section 5(1) (9) the following: "$400 for any month after May 31, 1959, and before November 1, 1963, any excess of $450 for any month after October 31, 1963, and before October 1, 1965, and any excess of (i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after September 30, 1965";

(v) by striking out from such sections 3201, 3202, 3211, and 3221 the language (wherever it appears in such sections) beginning with "$400" down through the phrase "was so amended" where such phrase appears the second time in such language and inserting in lieu thereof the following: "(i) $450, or (ii) an amount equal to one-twelfth of the current maximum annual

80 STAT. 1089

26 USC 3121.

73 Stat. 28-30. 26 USC 3201, 3211, 3221.

taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater, for any month after September 30, 1965"; and

(vi) by striking out from the proviso in such sections 3201 and 3211, from subsection (b) of such section 3221 the phrase "after December 31, 1964" and inserting in lieu thereof "after September 30, 1965".

SEC. 302. Section 3221 (a) of the Railroad Retirement Tax Act is amended by adding at the end thereof the following new sentence: "Where compensation for services rendered in a month is paid an employee by two or more employers, one of the employers who has knowledge of such joint employment may, by proper notice to the Secretary of the Treasury, and by agreement with such other employer or employers as to settlement of their respective liabilities under this section and section 3202, elect for the tax imposed by section 3201 and this section to apply to all of the compensation paid by such employer for such month as does not exceed the maximum amount of compensation in respect to which taxes are imposed by such section 3201 and this section; and in such a case the liability of such other employer or employers under this section and section 3202 shall be limited to the difference, if any, between the compensation paid by the electing employer and the maximum amount of compensation to which section 3201 and this section apply.

Approved October 30, 1966.

LEG IS LATIVE HISTORY:

HOUSE REPORT No. 2171 (Comm. on Interstate & Foreign Commerce).
SENATE REPORT No. 1719 (Comm. on Labor & Public Welfare).
CONGRESSIONAL RECORD, Vol. 112 (1966):

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81 STAT. 821

Social Security Amendments of 1967.

64 Stat. 484. 42 USC 402.

74 Stat. 952.

64 Stat. 4843

Public Law 90-248

90th Congress, H. R. 12080
January 2, 1968

An Act

To amend the Social Security Act to provide an increase in benefits under the old-age, survivors, and disability insurance system, to provide benefits for additional categories of individuals, to improve the public assistance program and programs relating to the welfare and health of children, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That this Act, with the following table of contents, may be cited as the "Social Security Amendments of 1967.

CRITERIA FOR DETERMINING CHILD'S DEPENDENCY ON MOTHER

SEC. 151. (a) Section 202(d) (3) of the Social Security Act is amended

(1) by inserting "or his mother or adopting mother” after “his father or adopting father" in the first sentence; and

(2) by striking out ", if such individual is the child's father,” in the second sentence.

(b) Section 202 (d) (4) of such Act is amended by inserting "or stepmother" after "stepfather" each place it appears.

(c) Section 202(d) of such Act is further amended by striking out 72 Stat. 1030; paragraph (5), and by redesignating paragraphs (6) through (10) as paragraphs (5) through (9), respectively.

79 Stat. 371, 397.

79 Stat. 372.

65 Stat. 689. 45 USC 228e.

80 Stat. 1084.

50 Stat. 307. 45 USC 2288228s-2.

(d) (1) The paragraph of section 202(d) of such Act redesignated as paragraph (9) by subsection (c) of this section is amended by striking out "under paragraph (9)" and inserting in lieu thereof "under paragraph (8)".

(2) Paragraphs (2) and (3) of section 202(s) of such Act are each amended by striking out "(d) (6)," and inserting in lieu thereof "(d) (5),”.

(3) Section (5) (1) (1) of the Railroad Retirement Act of 1937 is amended

(A) by striking out “(3), (4), or (5)" in the third sentence and inserting in lieu thereof "(3) or (4)"; and

(B) by striking out "paragraph (8)" in the ninth sentence and inserting in lieu thereof "paragraph (7)".

(e) The amendments made by this section shall apply with respect to monthly benefits payable under title II of the Social Security Act (and annuities accruing under the Railroad Retirement Act of 1937) for months after January 1968, but only on the basis of applications filed in or after the month in which this Act is enacted.

Approved January 2, 1968.

LEGISLATIVE HISTORY:

HOUSE REPORTS: No. 544 (Comm. on Ways and Means) and No. 1030 (Comm. of Conference).

SENATE REPORT No. 744 (Comm. on Finance).

CONGRESSIONAL RECORD, Vol. 113 (1967):

Aug. 16, 17: Considered and passed House.

Nov. 15-17, 20-22: Considered and passed Senate, amended.
Dec. 13: House agreed to conference report.

Dec. 13-15: Senate agreed to conference report.

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Public Law 90-257
90th Congress, H. R. 14563
February 15, 1968

An Act

To amend the Railroad Retirement Act of 1937 and the Railroad Unemployment
Insurance Act to provide for increase in benefits, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That—

TITLE I-AMENDMENTS TO THE RAILROAD
RETIREMENT ACT

SEC. 101. The eighth sentence of section 1 (h) of the Railroad Retirement Act of 1937 is amended by inserting "before 1968” after "calendar month" and by adding after such eighth sentence the following new sentence: "In making such a determination there shall be attributable as compensation paid to him for each calendar month after 1967 in which he is in military service so creditable the amount of $260.”

Railroad Retirement Act of 1937 and Railroad Unemployment Insurance Act, amendment.

50 Stat. 309. 45 USC 228a.

SEC. 102. The second paragraph of section 2(d) of the Railroad Retirement Act of 1937 is amended by striking out "$1,200" wherever 68 Stat. 1038; this figure appears and inserting in lieu thereof "$2,400"; by striking 73 Stat. 26. out "$100" wherever such figure appears and inserting in lieu thereof 45 USC 228b. "$200"; and by striking out "$50" and inserting in lieu thereof "$100".

SEC. 103. (a) Section 2(e) of the Railroad Retirement Act of 1937 65 Stat. 6833 is amended by striking out "reduction" and inserting in lieu thereof 80 Stat. 1075. "reductions", and by striking out “section 3(a) (1) of this Act" and all 82 STAT. 16 that follows and inserting in lieu thereof "section 3(a) (2).”.

82 STAT. 17.

80 Stat. 1075.

(b) Section 2(i) of such Act is amended by striking out "the first two provisos in section 3 (a) (1)" and all that follows and inserting in lieu thereof "the second proviso in section 3 (a) (2), except that, notwithstanding other provisions of this subsection, the spouse's annuity shall (before any reduction on account of age) not be less than one-half of the amount computed in section 3(a)(1) increased by $5 or, if the spouse is entitled to benefits under title II of the Social Security Act, 42 USC 401. by the excess of $5 over 5.8 per centum of the lesser of (i) any benefit to which such spouse is entitled under title II of the Social Security Act, or (ii) the spouse's annuity to which such spouse would be entitled without regard to section 3 (a) (2) and before any reduction on account of age, but in no case shall such an annuity (before any reduction on account of age) be more than the maximum amount of a spouse's annuity as provided in subsection (e)."

SEC. 104. (a) Section 3 (a) of the Railroad Retirement Act of 1937 Computation of is amended by striking out all that appears therein and inserting in annuities. lieu thereof the following:

"SEC. 3. (a) (1) The annuity of an individual shall be computed by multiplying his 'years of service' by the following percentages of his 'monthly compensation': 3.58 per centum of the first $50; 2.69 per centum of the next $100; and 1.79 per centum of the remainder up to a total of (i) $450, or (ii) an amount equal to one-twelfth of the current maximum and taxable 'wages as defined in section 3121 of the Internal Revenue Code of 1954, whichever is greater.

80 Stat. 1075.

45 USC 228c.

68A Stat. 417.

(2) The annuity of the individual (as computed under paragraph 26 USC 3121. (1) of this subsection, or under that part of subsection (e) of this sec

tion preceding the first proviso) shall be increased in an amount determined from his monthly compensation by use of the following table:

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80 Stat. 1073. 82 STAT. 17

82 STAT. 18

42 USC 401.

81 Stat. 821.

Minimum annuity.

45 USC 2280.

$551 to $600_.

$601 and over..

The amount of the increase shall be the amount on the same line as that in which the range of monthly compensation includes his monthly compensation: Provided, however, That, for months with respect to which the individual is entitled to a supplemental annuity under subsection (j), the increase provided in this paragraph shall be reduced by 6.55 per centum of the amount determined under paragraph (1), or under that part of subsection (e) of this section which precedes the first proviso, which is based on the first $450 of the monthly compensation or an amount equal to the amount of the supplemental annuity payable to him, whichever is less: Provided further, That for months with respect to which the individual is entitled to a benefit under title II of the Social Security Act, the increase shall be reduced by (i) 17.3 per centum of such social security benefit if the increase has not been reduced pursuant to the preceding proviso or (ii) 11.5 per centum of such social security benefit if the increase has been reduced pursuant to the preceding proviso (disregarding for the purpose of this and the following proviso any increase in such benefit based on recomputations other than for the correction of errors after the first adjustment and any increases derived from legislation enacted after the Social Security Amendments of 1967): And provided further, That the amount computed under this subsection for any month shall not be less than the amount computed in accordance with paragraph (1), or under that part of subsection (e) of this section which precedes the first proviso, plus (i) $10 minus any reduction made pursuant to the first proviso of this paragraph or (ii) if the individual is entitled to a benefit under title II of the Social Security Act and no reduction is made pursuant to the first proviso of this paragraph, $10 minus 5.8 per centum of the lesser of the amount of such social security benefit, or of the amount computed in accordance with paragraph (1), or under that part of subsection (e) of this section which precedes the first proviso.

(b) The first paragraph of section 3 (e) of such Act is amended by 80 Stat. 1076. striking out the language before the first proviso beginning with "except that" and continuing through "amended in 1966"; by striking out the language beginning with "(deeming" and continuing through "the Social Security Act)"; and by adding at the end thereof the following three new paragraphs:

"For the purposes of the first proviso in the first paragraph of this subsection, (i) completely and partially insured individuals shall be deemed to be fully and currently insured, respectively; (ii) individuals entitled to insurance annuities under subsections (a) (1) and (d) of section 5 of this Act shall be deemed to have attained age 62 (the provisions of this clause shall not apply to individuals who, though entitled to insurance annuities under section 5(a)(1) of this Act, were entitled to an annuity under section 5(a) (2) of this Act for the month before the month in which they attained age 60); (iii) individuals entitled to insurance annuities under section 5(a) (2) of this Act shall

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