[106th Congress Public Law 182]
[From the U.S. Government Printing Office]
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[DOCID: f:publ182.106]
[[Page 114 STAT. 198]]
Public Law 106-182
106th Congress
An Act
To amend title II of the Social Security Act to eliminate the earnings
test for individuals who have attained retirement age. <<NOTE: Apr. 7,
2000 - [H.R. 5]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress <<NOTE: Senior Citizens' Freedom to
Work Act of 2000.>> assembled,
SECTION 1. <<NOTE: 42 USC 1305 note.>> SHORT TITLE.
This Act may be cited as the ``Senior Citizens' Freedom to Work Act
of 2000''.
SEC. 2. ELIMINATION OF EARNINGS TEST FOR INDIVIDUALS WHO HAVE ATTAINED
RETIREMENT AGE.
Section 203 of the Social Security Act (42 U.S.C. 403) is amended--
(1) in subsection (c)(1), by striking ``the age of seventy''
and inserting ``retirement age (as defined in section 216(l))'';
(2) in paragraphs (1)(A) and (2) of subsection (d), by
striking ``the age of seventy'' each place it appears and
inserting ``retirement age (as defined in section 216(l))'';
(3) in subsection (f )(1)(B), by striking ``was age seventy
or over'' and inserting ``was at or above retirement age (as
defined in section 216(l))'';
(4) in subsection (f )(3), by striking ``age 70'' and
inserting ``retirement age (as defined in section 216(l))'';
(5) in subsection (h)(1)(A), by striking ``age 70'' each
place it appears and inserting ``retirement age (as defined in
section 216(l))''; and
(6) in subsection ( j)--
(A) in the heading, by striking ``age seventy'' and
inserting ``retirement age''; and
(B) by striking ``seventy years of age'' and
inserting ``having attained retirement age (as defined
in section 216(l))''.
SEC. 3. NONAPPLICATION OF RULES FOR COMPUTATION OF EXEMPT AMOUNT FOR
INDIVIDUALS WHO HAVE ATTAINED RETIREMENT AGE.
(a) In General.--Section 203(f )(8) of the Social Security Act (42
U.S.C. 403(f )(8)) is amended by adding at the end the following new
subparagraph:
``(E) Notwithstanding subparagraph (D), no deductions in
benefits shall be made under subsection (b) with respect to the
earnings of any individual in any month beginning with the month
in which the individual attains retirement age (as defined in
section 216(l)).''.
[[Page 114 STAT. 199]]
(b) Conforming Amendment.--Section 203(f )(9) of the Social Security
Act (42 U.S.C. 403(f )(9)) is amended by striking ``and (8)(D),'' and
inserting ``(8)(D), and (8)(E),''.
SEC. 4. ADDITIONAL CONFORMING AMENDMENTS.
(a) Elimination of Redundant References to Retirement Age.--Section
203 of the Social Security Act (42 U.S.C. 403) is amended--
(1) in subsection (c), in the last sentence, by striking
``nor shall any deduction'' and all that follows and inserting
``nor shall any deduction be made under this subsection from any
widow's or widower's insurance benefit if the widow, surviving
divorced wife, widower, or surviving divorced husband involved
became entitled to such benefit prior to attaining age 60.'';
and
(2) in subsection (f )(1), by striking clause (D) and
inserting the following: ``(D) for which such individual is
entitled to widow's or widower's insurance benefits if such
individual became so entitled prior to attaining age 60,''.
(b) Conforming Amendment to Provisions for Determining Amount of
Increase on Account of Delayed Retirement.--Section 202(w)(2)(B)(ii) of
the Social Security Act (42 U.S.C. 402(w)(2)(B)(ii)) is amended by
striking ``or suffered deductions under section 203(b) or 203(c) in
amounts equal to the amount of such benefit'' and inserting ``or, if so
entitled, did not receive benefits pursuant to a request by such
individual that benefits not be paid''.
SEC. 5. <<NOTE: 42 USC 402 note.>> EFFECTIVE DATE.
The amendments made by this Act shall apply with respect to taxable
years ending after December 31, 1999.
Approved April 7, 2000.
LEGISLATIVE HISTORY--H.R. 5 (S. 279):
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HOUSE REPORTS: No. 106-507 (Comm. on Ways and Means).
CONGRESSIONAL RECORD: Vol. 146 (2000):
Mar. 1, considered and passed House.
Mar. 21, 22, considered and passed
Senate, amended.
Mar. 28, House concurred in Senate
amendment.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 36 (2000):
Apr. 7, Presidential remarks.
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