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Public Law 91-172 91st Congress, H. R, 13270

December 30, 1969

An Act

To reform the income tax laws.

83 STAT. 737

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

Tax Reform

Act of 1969. SECTION 1. SHORT TITLE, ETC.

(a) SHORT TITLE.—This Act may be cited as the "Tax Reform Act of 1969”. TITLE X-INCREASE IN SOCIAL SECURITY BENEFITS

Sooial Security

Amendments of SEC. 1001. SHORT TITLE.

This title may be cited as the “Social Security Amendments of 1969". SEC. 1002. INCREASE IN OLD-AGE, SURVIVORS, AND DISABILITY 42 USC 415.

INSURANCE BENEFITS. (a) Section 215(a) of the Social Security Act is amended by striking out the table and inserting in lieu thereof the following:

"TABLE FOR DETERMINING PRIMARY INSURANCE AMOUNT AND MAXIMUM FAMILY BENEFITS

1969.

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83 STAT. 738

"TABLE FOR DETERMINING PRIMARY INSURANCE AMOUNT AND MAXIMUM FAMILY BENEFITS-Continued

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"'TABLE FOR DETERMINING PRIMARY INSURANCE AMOUNT AND MAXIMUM FAMILY BENEFITS—Continued

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(b) (1) Section 203(a) of such Act is amended by striking out paragraph (2) and inserting in lieu thereof the following:

“(2) when two or more persons were entitled (without the application of section 202(j) (1) and section 223(b)) to monthly benefits under section 202 or 223 for January 1970 on the basis of the wages and self-employment income of such insured individual and at least one such person was so entitled for December 1969 on the basis of such wages and self-employment income, such total of benefits for January 1970 or any subsequent month shall not be reduced to less than the larger of

“(A) the amount determined under this subsection without regard to this paragraph, or

"(B) an amount equal to the sum of the amounts derived by multiplying the benefit amount determined under this title (including this subsection, but without the application of section 222(b), section 202 (9), and subsections (b), (c), and (d) of this section), as in effect prior to the enactment of the Social Security Amendments of 1969 (and prior to January 1, 1970), for each such person for such month, by 115 percent and raising each such increased amount, if it is not a multiple of $0.10, to the next higher multiple of $0.10;

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83 STAT. 740

but in any such case (i) paragraph (1) of this subsection shall not be applied to such total of benefits after the application of subparagraph (B), and (ii) if section 202(k) (2) (A) was applicable in the case of any such benefits for January 1970, and ceases to apply after such month, the provisions of subparagraph (B) shall be applied, for and after the month in which section 202(k) (2) (A) ceases to apply, as though paragraph (1) had not been ap.

plicable to such total of benefits for January 1970, or”. (2) Notwithstanding any other provision of law, when two or more

persons are entitled to monthly insurance benefits under title II of the 42 USC 401-429. Social Security Act for any month after 1969 on the basis of the wages

and self-employment income of an insured individual (and at least one of such persons was so entitled for a month before January 1971 on the basis of an application filed before 1971), the total of the

benefits to which such persons are entitled under such title for such Ante, p. 739. month (after the application of sections 203(a) and 202 (q) of such 42 USC 402. Act) shall be not less than the total of the monthly insurance benefits

to which such persons would be entitled under such title for such month (after the application of such sections 203 (a) and 202 (9)) with

out regard to the amendment made by subsection (a) of this section. 42 USC 415. (c) Section 215(b) (4) of such Act is amended by striking out

"January 1968” each time it appears and inserting in lieu thereof
“December 1969”.
(d) Section 215(c) of such Act is amended to read as follows:

“Primary Insurance Amount Under 1967 Act

"(c)(1) For the purposes of column II of the table appearing in Ante, p. 737. subsection (a) of this section, an individual's primary insurance

amount shall be computed on the basis of the law in effect prior to the enactment of the Social Security Amendments of 1969.

“(2) The provisions of this subsection shall be applicable only in

the case of an individual who became entitled to benefits under section 42 USC 423. 202 (a) or section 223 before January 1970, or who died before such

month.”

(e) The amendments made by this section shall apply with respect to monthly benefits under title II of the Social Security Act for months after December 1969 and with respect to lump-sum death pay. ments under such title in the case of deaths occurring after December 1969.

(f) If an individual was entitled to a disability insurance benefit under section 223 of the Social Security Act for December 1969 and became entitled to old-age insurance benefits under section 202(a) of such Act for January 1970, or he died in such month, then, for purposes of section 215(a) (4) of the Social Security Act (if applicable), the amount in column IV of the table appearing in such section 215(a) for such individual shall be the amount in such column on the line on which in column II appears his primary insurance amount (as determined under section 215 (c) of such Act) instead of the amount in column IV equal to the primary insurance amount on which his disability insurance benefit is based. SEC. 1003. INCREASE IN BENEFITS FOR CERTAIN INDIVIDUALS AGE

72 AND OVER. 42 USC 427. (a) (1) Section 227(a) of the Social Security Act is amended by

striking out “$40” and inserting in lieu thereof “$16”, and by striking out “$20” and inserting in lieu thereof “$23”.

(2) Section 227 (b) of such Act is amended by striking out “$40"

and inserting in lieu thereof “$46”. 42 USC 428. (b)(1) Section 228 (b)(1) of such Act is amended by striking out

“$40” and inserting in lieu thereof “$46”.

HO

3 STAT. 741 (2) Section 228 (b) (2) of such Act is amended by striking out “$40" - and inserting in lieu thereof “$46", and by striking out $20” and

inserting in lieu thereof “$23”. . (3) Section 228(c) (2) of such Act is amended by striking out “$20"

and inserting in lieu thereof “$23”. E (4) Section 228(c)(3)(A) of such Act is amended by striking out 42 USC 428. "$40” and inserting in lieu thereof “$46”.

(5) Section 228 (c)(3)(B) of such Act is amended by striking out "$20") and inserting in lieu thereof “$23”. ; (c) The amendments made by subsections (a) and (b) shall apply with respect to monthly benefits under title II of the Social Security 42 USC 4014429. Act for months after December 1969. SEC. 1004. MAXIMUM AMOUNT OF A WIFE'S OR HUSBAND'S INSUR

ANCE BENEFIT. (a) Section 202(b) (2) of the Social Security Act is amended to 4

42 USC 402. = read as follows:

“(2) Except as provided in subsection (9), such wife's insurance benefit for each month shall be equal to one-half of the primary insurance amount of her husband :(or, in the case of a divorced wife, her former husband) for such month.”

(b) Section 202(c)(3) of such Act is amended to read as follows: "(3) Except as provided in subsection (9), such husband's insurance benefit for each month shall be equal to one-half of the primary insurance amount of his wife for such month.” .

(c) Sections 202(e) (4) and 202(f) (5) of such Act are each amended by striking out “whichever of the following is the smaller: (A) one: half of the primary insurance amount of the deceased individual on whose wages and self-employment income such beneñit is based, or (B) $105” and inserting in lieu thereof “one-half of the primary insurance

amount of the deceased individual on whose wages and self-employ* ment income such benefit is based”.

(d) The amendments made by subsections (a), (b), and (c) shall apply with respect to monthly benefits under title II of the Social Security Act for months after December 1969. SEC. 1005. ALLOCATION TO DISABILITY INSURANCE TRUST FUND. (a) Section 201(b) (1) of the Social Security Act is amended—

42 USC 401. (1) by striking out "and" at the end of clause (B); and

(2) by striking out “1967, and so reported,” and inserting in lieu thereof the following:“1967, and before January 1, 1970, and so reported, and (D) 1.10 per centum of the wages (as so defined)

paid after December 31, 1969, and so reported,”. (b) Section 201 (b)(2) of such Act is amended

(1) by striking out “and” at the end of clause (B); and

(2) by striking out “1967," and inserting in lieu thereof the following: “1967, and before January 1, 1970, and (D) 0.825 of 1 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after Decem

ber 31, 1969,". SEC. 1006. DISREGARDING OF RETROACTIVE PAYMENT OF OASDI

BENEFIT INCREASE. Notwithstanding the provisions of sections 2(a) (10), 402(a) (7), 1002(a) (8), 1402(a) (8), and 1602(a) (13) and (14) of the Social

42 USC 302, 602, Security Act, each State, in determining need for aid or assistance

1202, 1352, under a State plan approved under title I, X, XIV, or XVI, or part 13 A of title IV, of such Act, shall disregard (and the plan 'shall be deemed to require the State to disregard), in addition to any other amounts which the State is required or permitted to disregard in determining such need, any amount paid to an individual under title II of such Act (or under the Railroad Retirement Act of 1937 by reason

1 AC OI 1960 by reason 45 USC 2280. of the first proviso in section 3(e) thereof), in any month after December 1969, to the extent that (1) such payment is attributable to the increase in monthly benefits under the old-age, survivors, and

1382.

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