144 1 this Act on the basis of the wages and self-employment in come of such an individual (except a survivor of such an 3 individual where such individual did not have a current con4 nection with the railroad industry, as defined in the Rail5 road Retirement Act of 1974, at the time of his death), such 6 certification shall be made to the Railroad Retirement Board 7 which shall provide for such payment or payments to such 8 person on behalf of the Managing Trustee in accordance 9 with the provisions of the Railroad Retirement Act of 10 1974)". 11 (b) The amendment made by this section shall apply 12 only with respect to benefits payable to individuals who first 13 become entitled to benefits under title II of the Social Se14 curity Act after 1974. 15 SEC. 303. Section 205 (o) of the Social Security Act is 16 amended 17 18 19 20 21 22 23 24 (1) by striking out "(o)" at the beginning thereof and inserting in lieu thereof “ (o) (1)”; (2) 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"; (3) by striking out "subsection (f) (1) of such section" and inserting in lieu thereof "section 6(b) of such Act"; and 1 2 3 4 5 145 (4) by striking out "section 4 of such Act" and inserting in lieu thereof "section 3 (i) of such Act". SEC. 304. Sections 216 (b), 216(c), 216(f), and 216 (g) of the Social Security Act are each amended by strik ing out "section 5 of the Railroad Retirement Act of 1937" 6 and inserting in lieu thereof "section 2 of the Railroad Re7 tirement Act of 1974". 8 SEC. 305. (a) Section 226 (b) of the Social Security 9 Act is amended by striking out "section 22 of the Railroad 10 Retirement Act of 1937" from paragraph (2) and inserting 11 in lieu thereof "section 7 (d) of the Railroad Retirement 12 Act of 1974". 13 14 (b) Section 226 (d) of such Act is amended by striking out "section 21 or section 22 of the Railroad Retirement Act 15 of 1937" each time it appears therein and inserting in lieu 16 thereof "section 7 (d) of the Railroad Retirement Act of 17 1974". 18 (c) Section 226 (e) of such Act is amended by striking 19 out "Railroad Retirement Act of 1937" each time it appears 20 therein and inserting in lieu thereof "Railroad Retirement 21 Act of 1974". 22 28 8 23 SEC. 306. Section 1840 (b) of the Social Security Act is amended by striking out "or pension under the Railroad 24 Retirement Act of 1937" from paragraph (1) and inserting 146 1 in lieu thereof "under the Railroad Retirement Act of 1974". 2 SEC. 307. Section 1842 (g) of the Social Security Act is amended by striking out "section 21 (b) of the Railroad Retirement Act of 1937" and inserting in lieu thereof "see 5 tion 7 (d) of the Railroad Retirement Act of 1974". 6 SEC. 308. Section 1843 (b) of the Social Security Act is 7 amended by striking out "or pension under the Railroad 8 Retirement Act of 1937" and inserting in lieu thereof "under 9 the Railroad Retirement Act of 1974”. 10 SEC. 309. Section 1870 (b) of the Social Security Act is 11 amended by striking out "Railroad Retirement Act of 1937" 12 each time it appears therein and inserting in lieu thereof 13 "Railroad Retirement Act of 1974". 14 SEC. 310. Section 1874 (a) of the Social Security Act is 15 amended by striking out "Railroad Retirement Act of 1937" 16 and inserting in lieu thereof "Railroad Retirement Act of 17 1974". 18 SEC. 311. Section 210 (1) of the Social Security Act 19 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) (2) of that Act", from paragraph (4) (A) thereof. 147 1 and inserting in lieu thereof "Railroad Retirement Act of 2 1974". 3 TITLE IV-AMENDMENTS TO THE RAILROAD 4 5 UNEMPLOYMENT INSURANCE ACT SEC. 401. (a) Section 2 (c) of the Railroad Unemploy6 ment Insurance Act is amended by striking out "Railroad 7 Retirement Act of 1937" and inserting in lieu thereof "Rail8 road Retirement Act of 1974" and by striking out "and 9 section 10 (h)”. 10 11 (b) Section 2 (g) of such Act is amended by striking out "section 3 (f) (1) of the Railroad Retirement Act of 12 1937" each time it appears therein and inserting in lieu 13 thereof "section 6 (a) (1) of the Railroad Retirement Act 14 of 1974". 15 SEC. 402. Section 4 (a-1) of the Railroad Unemploy 16 ment Insurance Act is amended by striking out "or pensions 17 under the Railroad Retirement Act of 1935 or the Railroad 18 Retirement Act of 1937" from paragraph (ii) and inserting 19 in lieu thereof "under the Railroad Retirement Act of 1974". 20 SEC. 403. Section 10 of the Railroad Unemployment 21 Insurance Act is amended by striking out subsection (h) 22 and all that appears therein. 23 23 SEC. 404. Section 11 (c) of the Railroad Unemploy 24 ment Insurance Act is amended 25 (a) by striking out "Railroad Retirement Act of inserting in lieu thereof "Railroad Retirement Act of 1974"; and 148 1 1937 and the Railroad Retirement Act of 1935” and 2 3 4 5 6 (b) by striking out "such Acts" and inserting in lieu thereof "such Act". SEC. 405. Section 12 (1) of the Railroad Unemployment 7 Insurance Act is amended by striking out "section 10 (b) (4) 8 of the Railroad Retirement Act of 1937" and inserting in lieu 9 thereof "subdivisions (5), (6), and (9) of section 7 (b) of 10 the Railroad Retirement Act of 1974". 11 TITLE V-AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1954 SEC. 501. (a) Section 3221 (c) of the Internal Reve nue 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 3 (j) (2) of the |