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October 16, 1974 - 51 - Pub. Law 93-445

section 2(d) of that Act) plus (ii) the monthly insurance benefit 45 USC 2281. under the Social Security Act (before any reduction on account of age and deductions on account of work) which such spouse would have received for such month if this Act had not been

enacted. Sec. 207. Every survivor who was entitled to an annuity under Survivors section 5 of the Railroad Retirement Act of 1937 for the month of mities. December 1974, or who would have been entitled to such an annuity 45 *SC 231, for such month except for the provisions of section 5(i) of such Act, and who would have been entitled to such an annuity for the month

45 USC 228e. of January 1975, if this Act had not been enacted, shall be entitled to an annuity under section 2(d) of the Railroad Retirement Act of 1974 Ante, p. 13:2. beginning January 1, 1975. For purposes of this section

(1) that portion of the survivor's annuity as is provided under section 4(f) of the Railroad Retirement Act of 1974 shall ini. Ante, p. 1327. tially be in an amount equal to the amount determined under clause (i) of section 3(a) (6) of the Railroad Retirement Act of 1937 for the purpose of computing the last increase in the amount 45 SC 2280. of such survivor's annuity as computed under the provisions of section 5(q) of the Railroad Retirement Act of 1937: Provided, howerer, That the amount of such annuity shall be subject to reduction in accordance with the provisions of section 202(k) or 202(q) of the Social Security Act in the same manner as any 42 USC 402, widow's insurance benefit, mother's insurance benefit, widower's insurance benefit, parent's insurance benefit, or child's insurance benefit payable under section 202 of the Social Security Act and shall also be subject to reduction in accordance with the provisions of section 4(1)(2) of the Railroad Retirement Act of 1974;

(2) that portion of the survivor's annuity as is provided under section 4(g) of the Railroad Retirement Act of 1974 shall initially be in an amount equal to 30 per centum of the amount computed in accordance with the provisions of paragraph (1) of this section prior to any reductions, other than reductions on account of age, in accordance with the provisions of section 202(k) or 202(q) of the Social Security Act and prior to any reductions in accordance with the provisions of section 4(i) (2) of the Railroad Retirement Act of 1974: Prorided, hourerer, That, if such survivor is not entitled to an annuity amount provided under paragraph (3) of this section, such amount shall not be less than an amount which would cause (A) the total of the annuity amounts provided the survivor by the provisions of this section for the month of January 1975 to equal (B) the amount of the annuity which the survivor would have received for such month under section 5 of the Railroad Retirement Act of 1937 (without regard to section 5(i) of that Act) if this Act had not been enacted; and

(3) if the survivor is a widow or widower who was entitled to an old-age insurance benefit or a disability insurance benefit under the Social Security Act on December 31, 1974, or was fully insured under that Act on that date, the annuity amounts provided under paragraphs (1) and (2) of this section shall be increased by an amount determined under the provisions of 4(h) (1) of the Railroad Retirement Act of 1974: Prorided, horcerer. That, if the widow or widower was entitled to a monthly insurance benefit under the Social Security Act on December 31, 1974, such amount 42 USC 1305. shall not be less nor more than an amount which would cause (A) the total of (i) the annuity amounts provided the widow or widower by the provisions of this section for the month of

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Pub. Law 93-445 . 52 - October 16, 1974

January 1975 plus (ii) the monthly insurance benefit to which such widow or widower is entitled for that month under the Social Security Act (before any deductions on account of work) to equal (B) the total of (i) the widow's or widower's annuity under the Railroad Retirement Act of 1937 (without regard to section 5(i) of that Act) plus (ii) the monthly insurance benefit under the Social Security Act (before any deductions on account of work) which such widow or widower would have received for

such month if this Act had not been enacted. Sec. 208. For purposes of paragraph (1) of section 204(a), paragraph (1) of section 206, and paragraph (1) of section 207, the fact that the amount of the annuity payable to an individual, spouse, or survivor under the Railroad Retirement Act of 1937 for the month of December 1974 may not (i) in the case of an individual have been computed under the provisions of section 3(a) of such Act or that part of section 3(e) of such Act which precedes the first proviso; (ii) in the case of a spouse, have been computed under the provisions of section 2 of such Act; or (iii) in the case of a survivor, have been computed under the provisions of section 5 of such Act, shall be disregarded, and the amount determined under clause (i) of section 3(a) (6) of such Act with respect to such individual, spouse, or survivor shall, for purposes of such paragraphs, be the amount which would have been determined under such clause (i) if the annuity of such individual had been computed under the provisions of section 3(a), and that part of section 3(e) which preceded the first proviso, of such Act; the annuity of such spouse had been computed under the provisions of section 2 of such Act; or the annuity of such survivor had been computed under the provisions of section 5 of such Act.

Sec. 209. (a) Whenever monthly insurance benefits under section 202 of the Social Security Act are increased, the amount of each annuity provided by section 202(a), section 203(a), paragraph (1) of section 204(a), paragraph (1) of section 206, and paragraphs (1) and (2) of section 207 shall be increased in the same manner, and effective the same date as other annuities of the same type payable under section 2 of the Railroad Retirement Act of 1974 are increased.

(b) The annuity amounts provided by section 202(b), section 203 (b), paragraph (2) of section 204(a), and paragraph (2) of section 206 shall be increased by the same percentage, or percentages, and effective the same date, or dates, as other annuity amounts of the same type are increased pursuant to the provisions of section 3(g) of the Railroad Retirement Act of 1974.

Sec. 210. The election of a joint and survivor annuity made before July 31, 1946, by an individual to whom an annuity accrues under the Railroad Retirement Act of 1937 before January 1, 1975, shall be given effect as though the provisions of law under which the election was made had continued to be operative unless such election had been revoked prior to the time the annuity of such individual began to acerue.

Monthly insur

ungo benefits, Anoreases. 45 150 231 note. 42 USC 402.

Annuity in oreases.

45 15C 231 note.

TITLE III-AMENDMENTS TO THE SOCIAL SECURITY

ACT

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Sec. 301. Section 202(1) of the Social Security Act is amended

(1) by striking out "section 5 of the Railroad Retirement Act of 1937" and inserting in lieu thereof "section 2 of the Railroad Retirement Act of 1974"; and

(2) by striking out "subsection (f) (1) of such section" and inserting in lieu thereof "section 6(b) of such Act".

Ante p. 1312.
Ante, p. 1334.

October 16, 1974 - 53. Pub. Law 93-445 88 star. 115

Sec. 302. (a) Sertion 205(i) of the Social Security Act is amended @ 30 405. by inserting immediately before the colon preceding the proviso therein the following: “(except that in the case of (A) an individual who will have completed ten years of service creditable under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1974, (B) 45 SC 215 the wife or husband of such an individual, (C) any survivor of such note. an individual if such survivor is entitled, or could upon application Ants, p. 2305. become entitled, to an annuity under section 2 of the Railroad Retirement Act of 1974, and (D) any other person entitled to benefits under Arte, p. 1112. section 202 of this Act on the basis of the wages and self-employment income of such an individual (except a survivor of such an individual where such individual did not have a current connection with the railroad industry, as defined in the Railroad Retirement Act of 1974, at the time of his death), such certification shall be madle to the Railroad Retirement Board which shall provide for such payment or payments to such person on behalf of the Managing Trustee in accordance with the provisions of the Railroad Retirement Act of 1974)".

(b) The amendment made by this section shall apply only with respect to benefits payable to individuals who first become entitled to benefits under title II of the Social Security Act after 1974.

42 SC 401. Syc. 303. Section 205(0) of the Social Security Act is amended- 42 USC 405.

(1) by striking out "section 5 of the Railroad Retirement Act of 1937* and inserting in lieu thereof "section 2 of the Railroad Retirement Act of 1974";

Arte, po 13:2. (2) by striking out “gubsection (f)(1) of such section" and inserting in lieu thereof "section 6(b) of such .Ict"; and Ants, po 1334.

(3) by striking out "section 4 of such Act" and inserting in lieu thereof section 3 (i) of such Act”.

Arte, po 1919, Sec. 304. Sections 216(b), 216(c), 216(f), and 216(g) of the Social Security Act are each amended by striking out "section 5 of the Rail- 42 USC road Retirement Act of 1937" and inserting in lieu thereof "section 2 of the Railroad Retirement Act of 1974".

Sec. 305. (a) Section 226(b) of the Social Security Act is amended 42 USC 426. by striking out "section 22 of the Railroad Retireinent Act of 1937" from paragraph (2) and inserting in lieu thereof "section 7(d) of the Railroad Retirement Act of 1974".

Ante, p. 1338. (b) Section 226(d) of such Act is amended by striking out "section 21 or section 22 of the Railroad Retirement Act of 1937" each time it appears therein and inserting in lieu thereof "section 7(d) of the Railroad Retirement Act of 1974".

(c) Section 226(e) of such Act is amended by striking out “Railroad Retirement Act of 1937" each time it appears therein and inserting in lieu thereof “Railroad Retirement Act of 1974".

Sec. 306. Section 1840(b) of the Social Security Act is amended by 42 USC 13955, striking out "or pension under the Railroad Retirement Act of 1937" from paragraph (1) and inserting in lieu thereof “under the Railroad Retirement Act of 1974”.

Sec. 307. Section 1842(g) of the Social Security Act is amended by 42 USC 1395u. striking out "section 21 (b) of the Railroad Retirement Act of 1937" and inserting in lieu thereof "section 7(d) of the Railroad Retirement Act of 1974".

Sec. 308. Section 1843(b) of the Social Security Act is amended by 42 USC 1395v. striking out "or pension under the Railroad Retirement Act of 1937" and inserting in lieu thereof “under the Railroad Retirement Act of 1974".

Sec. 309. Section 1870(b) of the Social Security Act is amended by 42 USC 139588. striking out “Railroad Retirement Act of 1937" each time it appears therein and inserting in lieu thereof “Railroad Retirement Act of 1974".

Pub. Law 93-445

- 54

October 16, 1974

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Sec. 310. Section 1874(a) of the Social Security Act is amended by striking out “Railroad Retirement Act of 1937" and inserting in lieu thereof “Railroad Retirement Act of 1974". Sec. 311. Section 210(1) of the Social Security Act is amended -

(1) by striking out "section 4 of the Railroad Retirement Act of 1937" from paragraph 4(A) and inserting in lieu thereof "section 3(i) of the Railroad Retirement Act of 1974"; and

(2) by striking out ", as provided in section 4(p) (9) of that Act", from paragraph (4)(A) thereof.

Ante, p. 1319.

TITLE IV-AMENDMENTS TO THE RAILROAD

UNEMPLOYMENT INSURANCE ACT

Sec. 401. (a) Section 2(c) of the Railroad Unemployment Insurance 45 USC 352. Act is amended by striking out "Railroad Retirement Act of 1937" Ante, p. 1305, and inserting in lieu thereof "Railroad Retirement Act of 1974" and by

striking out and section 10(h)”.

(b) Section 2(g) of such Act is amended by striking out "section 3(f) (1) of the Railroad Retirement Act of 1937" each time it appears

therein and inserting in lieu thereof "section 6(a) (1) of the Railroad Anto p. 1334 Retirement Act of 1974".

Sec. 402. Section 4(a-1) of the Railroad Unemployment Insurance 45 USC 354. Act is amended by striking out "or pensions under the Railroad Retire

ment Act of 1935 or the Railroad Retirement Act of 1937" from paragraph (ii) and inserting in lieu thereof "under the Railroad

Retirement Act of 1974". 45 C 360, Sec. 403. Section 10 of the Railroad I'nemployment Insurance Act 42 USC 1104. is amended by striking out subsection (h) and all that appears therein.

Sec. 404. Section 11(c) of the Railroad Unemployment Insurance 45 USC 361. Act is amended

(a) by striking out “Railroad Retirement Act of 1937 and the Railroad Retirement Act of 1935" and inserting in lieu thereof "Railroad Retirement Act of 1974"; and

(b) by striking out "such Acts" and inserting in lieu thereof "such Act".

Sex. 405. Section 12(1) of the Railroad Unemployment Insurance 45 USC 362. Act is amended by striking out "section 10(b) (4) of the Railroad

Retirement Act of 1937" and inserting in lieu thereof "subdivisions

(5), (6), and (9) of section 7(b) of the Railroad Retirement Act of Ante, p. 1338, 1974".

TITLE V-AMENDMENTS TO THE INTERNAL REVENUE

CODE OF 1954

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Sec. 501. (a) Section 3221(c) of the Internal Revenue Code of 1954 is amended

(1) by striking out "for appropriation to the Railroad Retirement Supplemental Account provided for in section 15(b) of the Railroad Retirement Act of 1937";

(2) by striking out "under section 3(j) of such Act” and inserting in lieu thereof "at the level provided under section 3(j) of the Railroad Retirement Act of 1937 as in effect on December 31, 1974"; and

(3) by inserting after "section 36) (2) of the Railroad Retirement Act of 1937" "or section 2(h) (2) of the Railroad Retirement

Act of 1974".
(b) Section 3221 (d) of such Code is amended-

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October 16, 1974 - 55.

Pub. Law 93-445

B6 STAI. 136. (1) by striking out "section 3(j) of the Railroad Retirement Act of 1937" and inserting in lieu thereof "section 2(b) of the Railroad Retirement Act of 1974"; and

Ante, po 1912. (2) by striking out "section 3(j) of such Act" and inserting in lieu thereof "section 2(b) of such Act". Sec. 502. Section 6413(c) of the Internal Revenue Code of 1954 is 26 USC 5413. amended

(a) by inserting “or section 3201, or by both such sections," after "section 3101" in paragraph (1) thereof; and

(b) by adding at the end of paragraph (1) the following new sentence: "The term 'wages' as used in this paragraph shall, for purposes of this paragraph, include 'compensation' as defined in section 3231(e)."

TITLE VI-MISCELLANEOUS PROVISIONS AND

EFFECTIVE DATES

Sec. 601. Section 3(a) (6) of the Railroad Retirement Act of 1937 45 USC 2286. is amended by adding at the end thereof the following new sentences: “If the individual entitled to an increase determined under the preceding provisions of this paragraph is also entitled to a benefit for the same month under title II of the Social Security Act, there shall, any 42 USC 401. provisions to the contrary notwithstanding, be offset against the total of the increase, or increases, of such individual determined under the preceding provisions of this paragraph, any amount by which such individual's social security benefit was increased during the period July 1, 1974, through December 31, 1974. For purposes of approximating any such offsets, the Railroad Retirement Board is authorized to determine the percentage figure which, when applied against current social security benefits, will produce approximately the amount of the increase, or increases, in social security benefits during the period July 1, 1974, through December 31, 1974. The amount produced by applying such percentage figure to the current social security benefit of an individual shall be the amount utilized in making the offset prescribed by the provisions of this paragraph."

SEC, 602. (a) The provisions of title I of this Act shall become effective on January 1, 1975, except as otherwise provided herein: Provided, horrerer, That annuities awarded under section 2 of the Railroad Retirement Act of 1974 on the basis of an application therefor filed with the Board on or after such date may, subject to the limitations prescribed in section 5(a) of such Act, begin prior to such date, except that no annuity under paragraph (ii) of section 2(a)(1) of such Act shall begin to accrue to a man prior to July 1, 1974.

(b) The provision of section 1(o) of the Railroad Retirement Act of 1974 which provides that a "current connection with the railroad Ante, P. 1305. industry” will not be broken by "employment with the Department of Transportation, the Interstate Cominerce Commission, the National Mediation Board, or the Railroad Retirement Board" shall not be applicable (A) for purposes of paragraph (iv) of section 2(a) (1) of such Act, to an individual who became disabled, as provided for purposes of such paragraph, prior to January 1, 1975, (B) for purposes of section 2(b) (1) of such Act, to an individual whose annuity under section 2(a) of the Railroad Retirement Act of 1937 or section 2(a) (1) 45 USC 228b, of the Railroad Retirement Act of 1974 first began to accrue prior to January 1, 1975, and (C) for purposes of section 2(d) (1) of such Act, to a survivor of a deceased employee if such employee died prior to January 1, 1975.

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