§ 1307. Penalty for fraud

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1935

   Aug. 14, 1935, ch. 531, title XI, § 1107, as added Aug. 10, 1939, ch. 666, title VIII, § 802, 53 Stat. 1398 · 53 Stat. 1398

   Enacted · 42 U.S.C. § 1307

   Aug. 14, 1935, ch. 531, title XI, § 1107, as added Aug. 10, 1939, ch. 666, title VIII, § 802, 53 Stat. 1398

   Source evidence

   Code source credit
   Aug. 14, 1935, ch. 531, title XI, § 1107, as added Aug. 10, 1939, ch. 666, title VIII, § 802, 53 Stat. 1398

2. 1950

   Public Law not identified

   Substituted · 42 U.S.C. § 1307(a)

   Subsec. (a). Act Aug. 28, 1950, § 403(e), substituted “subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of the Internal Revenue Code of 1939,” for “the Federal Insurance Contributions Act, or the Federal Unemployment Tax Act,”

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (a). Act Aug. 28, 1950, § 403(e), substituted “subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of the Internal Revenue Code of 1939,” for “the Federal Insurance Contributions Act, or the Federal Unemployment Tax Act,”.

3. 1950

   Public Law not identified

   1. Substituted · 42 U.S.C. § 1307(b)

      Subsec. (b). Act Aug. 28, 1950, § 403(f), substituted “Administrator” for “Board” wherever appearing

   2. Substituted · 42 U.S.C. § 1307(b)

      Subsec. (b). Act Aug. 28, 1950, § 403(f), substituted “wife, husband, widow, widower, former wife divorced, child, or parent” for “wife, parent, or child” wherever appearing

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (b). Act Aug. 28, 1950, § 403(f), substituted “Administrator” for “Board” and “wife, husband, widow, widower, former wife divorced, child, or parent” for “wife, parent, or child” wherever appearing.

4. 1984

   Spending Reduction Act of 1984

   Pub. L. 98–369 § 2663(e)(2)(A) · 98 Stat. 494

   Substituted · 42 U.S.C. § 1307(a)

   Pub. L. 98–369, § 2663(e)(2)(A), substituted “of chapter 2, 21, or 23 of the Internal Revenue Code of 1954, or of any provision of subtitle F of such Code which corresponds (within the meaning of section 7852(b) of such Code) to a provision contained in subchapter E of chapter 9 of the Internal Revenue Code of 1939,” for “subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of the Internal Revenue Code [of 1939]”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 98–369, § 2663(e)(2)(A), substituted “of chapter 2, 21, or 23 of the Internal Revenue Code of 1954, or of any provision of subtitle F of such Code which corresponds (within the meaning of section 7852(b) of such Code) to a provision contained in subchapter E of chapter 9 of the Internal Revenue Code of 1939,” for “subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of the Internal Revenue Code [of 1939]”.

   Enacted provision · exact public law section
   (A) Section 1107(a) of such Act is amended by striking out “subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of the Internal Revenue Code,” and inserting in lieu thereof “of chapter 2, 21, or 23 of the Internal Revenue Code of 1954, or of any provision of subtitle F of such Code which corresponds (within the meaning of section 7852(b) of such Code) to a provision contained in subchapter E of chapter 9 of the Internal Revenue Code of 1939,”.

5. 1984

   Spending Reduction Act of 1984

   Pub. L. 98–369 § 2663 · 98 Stat. 494

   Substituted · 42 U.S.C. § 1307(b)

   Pub. L. 98–369, § 2663(l)(1), substituted “Secretary” for “Administrator”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 98–369, § 2663(l)(1), substituted “Secretary” for “Administrator”.

   Enacted provision · exact public law section
   Sec. 2663. other technical corrections in the social security act and related provisions (a) (1) (A) The fourth sentence of section 201(d) of the Social Security Act is amended— (i) by striking out “the Second Liberty Bond Act, as amended,” and inserting in lieu thereof “chapter 31 of title 31, United States Code,”; and (ii) by striking out “public-debt obligation” and inserting in lieu thereof “public-debt obligations”. (B) Section 201(g)(1)(B) of such Act is amended by striking out “clauses” in the first sentence and inserting in lieu thereof “clause”. (2) (A) (i) Section 202(d)(1) of such Act, in clause (ii) in the matter which follows subparagraph (C) and precedes subparagraph (D), is amended by striking out “paragraphs” and “paragraph” and inserting in lieu thereof “subparagraphs” and “subparagraph”, respectively. (ii) Section 202(d)(1)(G) of such Act is amended— (I) by striking out the comma after “age of 18”; (II) by striking out “the age of 22,” and inserting in lieu thereof “the age of 22—”; (III) by striking out “, or, subject to section 223(e), the termination month (and for purposes” and inserting in lieu thereof the following: “(i) the termination month, subject to section 223(e) (and for purposes”; (IV) by striking out “after the 15 months” and all that follows down through “such earlier month.” and inserting in lieu thereof the following: “after the 15 months following such period of trial work in which he engages or is determined able to engage in substantial gainful activity), or (if later) the earlier of— “(ii) the first month during no part of which he is a full-time elementary or secondary school student, or “(iii) the month in which he attains the age of 19, but only if he was not under a disability (as so defined) in such earlier month.”; and (V) by indenting all of clause (i) (as designated and amended by the preceding provisions of this subparagraph) four ems, so as to align its left margin with the margins of clauses (ii) and (iii) (as so designated). (iii) The second sentence of section 202(d)(7)(A) of such Act is 42 USC 402. amended by striking out “the date of the enactment of this paragraph” and inserting in lieu thereof “the effective date of this sentence”. (B) Section 202(e)(1) of such Act is amended— (i) by striking out the first comma after “age 60” in the matter following subparagraph (F)(ii); and (ii) by striking out “he engages” in the last sentence and inserting in lieu thereof “she engages”. (C) Section 202(f)(1) of such Act is amended by striking out the first comma after “age 60” in the matter following subparagraph (F)(ii). (D) Section 202(f)(3)(D)(i) of such Act is amended by striking out 97 Stat. 96 . the semicolon after “applicable,”. (E) Section 2202(a)(1)(B) of Public Law 97–35 is amended by striking 42 USC 402. out “as”. (F) (i) Section 202(q)(3)(G) of the Social Security Act is amended by striking out “as if the period” and inserting in lieu thereof “if the period. (ii) Section 202(q)(7)(E) of such Act is amended by striking out “he attained retirement age” and inserting in lieu thereof “she or he attained retirement age”. (G) Section 202(t)(4)(E) of such Act is amended— (i) by inserting “of 1937 or 1974” after “Railroad Retirement Act” where it first appears; and (ii) by inserting before the semicolon at the end thereof the following: “of 1937 or section 18(2) of the Railroad Retirement Act of 1974”. (H) Section 202(u)(1)(B) of such Act is amended by striking out “, 112, or 113”. (3) (A) Section 203(a)(8) of such Act is amended by adding a period 42 USC 403. at the end thereof. (B) Section 203(d)(2) of such Act is amended by striking out “an individual who is entitled” and inserting in lieu thereof “an individual under the age of seventy who is entitled”. (C) Section 203(f)(5)(B)(ii) of such Act is amended by striking out “702(a)(9)” and inserting in lieu thereof “702(a)(8)”. (D) Section 203(f)(8) of such Act is amended by indenting subparagraphs (B) and (C) two additional ems (for a total indentation of four ems) so as to align their left margins with the margins of subparagraphs (A) and (D). (4) (A) Section 205(c)(5)(D) of such Act is amended by inserting “of 1937 or 1974” after “Railroad Retirement Act” each place it appears. (B) Section 205(c)(5)(I) of such Act is amended by inserting before the semicolon at the end thereof the following: “or section 7(b)(7) of the Railroad Retirement Act of 1974”. (C) Section 205(e) of such Act is amended by striking out “on order” and inserting in lieu thereof “an order”. (D) Section 205(h) of such Act is amended by striking out “section 24 of the Judicial Code of the United States” and inserting in lieu thereof “section 1331 or 1346 of title 28, United States Code,”. (E) Section 205(i) of such Act is amended by striking out all that follows “through” and precedes “and prior” and inserting in lieu thereof “the Fiscal Service of the Department of the Treasury,”. (F) Section 205(p)(1) of such Act is amended by striking out “section 1420(e) of the Internal Revenue Code” and inserting in lieu thereof “section 3122 of the Internal Revenue Code of 1954”. (5) Section 208 of such Act is amended by indenting paragraphs (f) through (h) two ems so as to align their left margins with the margins of paragraphs (a) through (e) (and by appropriately further indenting subdivisions (1), (2), and (3) of paragraph (g)). (6) (A) Section 209 of such Act is amended— (i) by indenting paragraphs (5) through (9) of subsection (a) two ems so as to align their left margins with the margins of the preceding paragraphs of such subsection; (ii) by striking out “(p) Remuneration” and inserting in lieu thereof “(p)(1) Remuneration”; (iii) by striking out the period at the end of paragraph (p)(1) as redesignated by clause (ii) of this subparagraph and inserting in lieu thereof a semicolon; (iv) by striking out “(p) Any contribution” and inserting in lieu thereof “(2) Any contribution”; and (v) by indenting subsections (e), (f), and (k) through (r) two ems so as to align their left margins with the margins of subsections (a) through (d) and subsections (g), (h), and (j) (appropriately further indenting paragraphs (1) and (2) of subsection (f) and paragraphs (1) and (2) of subsection (m)). (B) The seventh unnumbered paragraph from the end of section 209 of such Act (relating to remuneration for service performed as a member of a uniformed service) is amended by striking out “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act” and inserting in lieu thereof “chapter 3 and section 1009 of title 37, United States Code”. (7) (A) Section 210(a)(1) of such Act is amended by striking out “(A)” and all that follows down through “or (B)”. (B) Section 210(a)(7) of such Act is amended by indenting subparagraph (D) two additional ems (for a total indentation of four ems) so as to align its left margin with the margins of subparagraphs (A) through (C). (C) Section 210(a)(9) of such Act is amended by striking out 42 USC 410. “section 1532 of the Internal Revenue Code” and inserting in lieu thereof “section 3231 of the Internal Revenue Code of 1954”. (D) Section 210(a)(19) of such Act is amended by striking out the comma after “; or”. (E) Section 210(l)(2) of such Act is amended— (i) by striking out “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and inserting in lieu thereof “paragraph (21) of section 101 of title 38, United States Code”; and (ii) by striking out “such section” and inserting in lieu thereof “paragraph (22) of such section”. (F) Section 210(l)(3) of such Act is amended by striking out “such section 102” and inserting in lieu thereof “paragraph (23) of such section 101”. (G) Section 210(m) of such Act is amended— (i) by striking out “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act” in the first sentence and inserting in lieu thereof “a reserve component as defined in section 101(27) of title 38, United States Code”; (ii) by inserting “, the National Oceanic and Atmospheric Administration Corps,” after “Coast and Geodetic Survey” in the first sentence; (iii) by striking out “military or naval” each place it appears in paragraph (5) and inserting in lieu thereof “military, naval, or air”; and (iv) by striking out “Universal Military Training and Service Act” in paragraph (5)(B) and inserting in lieu thereof “Military Selective Service Act”. (8) (A) Section 211(a) of such Act is amended by striking out 42 USC 411. “chapter 1 of the Internal Revenue Code”, “such chapter”, and “section 183 of such code” in the matter preceding paragraph (1) and inserting in lieu thereof “subtitle A of the Internal Revenue Code of 1954”, “such subtitle”, and “section 702(a)(8) of such Code”, respectively. (B) Section 211(a)(3) of such Act is amended— (i) by striking out “chapter 1 of the Internal Revenue Code” and inserting in lieu thereof “subtitle A of the Internal Revenue Code of 1954”; and (ii) by inserting “or” before “(C)”. (C) Section 211(a)(4) of such Act is amended by striking out “section 23(s) of such code” and inserting in lieu thereof “section 172 of the Internal Revenue Code of 1954”. (D) Section 211(a) of such Act is further amended by striking out 97 Stat. 90. “702(a)(9)” in clauses (iii) and (iv) (in the matter following paragraph (12)) and inserting in lieu thereof in each instance “702(a)(8)”. (E) Section 211(b)(1) of such Act is amended by indenting subparagraphs (D), (G), (H), and (I) an additional two ems (for a total indentation of four ems) so as to align their left margins with the margins of the other subparagraphs of such section. (F) Section 211(c) of such Act is amended by striking out “section 23 of the Internal Revenue Code” and inserting in lieu thereof “section 162 of the Internal Revenue Code of 1954”. (G) Section 211(c)(3) of such Act is amended by striking out “section 1532 of the Internal Revenue Code” and inserting in lieu thereof “section 3231 of the Internal Revenue Code of 1954”. (H) Section 211(d) of such Act is amended by striking out “supplement F of chapter 1 of the Internal Revenue Code” and inserting in lieu thereof “subchapter K of chapter 1 of the Internal Revenue Code of 1954”. (I) Section 211(e) of such Act is amended by striking out “chapter 1 of the Internal Revenue Code”, “chapter 1 of such code”, and “such chapter 1” and inserting in lieu thereof “subtitle A of the Internal Revenue Code of 1954”, “subtitle A of such Code”, and “such subtitle A”, respectively. (9) (A) Section 213(a)(1) of such Act is amended by striking out “means” and inserting in lieu thereof “mean”. (B) Section 213(a)(2)(B)(ii) of such Act is amended by striking out “equal to $3,000” and inserting in lieu thereof “equal $3,000”. (10) (A) Section 215(a)(1) of such Act is amended— (i) by striking out “of such benefits” in subparagraph (B)(i) and inserting in lieu thereof “for such benefits”; (ii) by striking out “amounts” in subparagraph (B)(iii) and inserting in lieu thereof “amount”; and (iii) by striking out “scetion 217” in subparagraph (C)(ii) and inserting in lieu thereof “section 217”. (B) Section 215(a)(4) of such Act is amended by indenting subparagraph (B) two ems so as to align its left margin with the margin of subparagraph (A) (and by appropriately further indenting clauses (i) and (ii) of such subparagraph (B)). (C) Section 215(f)(2)(A) of such Act is amended by striking out “primary insurance account” and inserting in lieu thereof “primary insurance amount”. (D) Section 215(h) of such Act is amended— (i) by adding at the beginning thereof the following heading: “Service of Certain Public Health Service Officers”: and (ii) by striking out “Civil Service Commission” in paragraph (1) and inserting in lieu thereof “Director of the Office of Personnel Management”. (11) (A) Section 2203(d)(4) of Public Law 97–35 is amended by inserting after “at the end of paragraph (3)” the following: “(after and below subparagraph (C)(ii))”. (B) Section 216(i)(2)(F)(ii) of the Social Security Act is amended by striking out “enacted,” in the matter immediately preceding subdivision (i) and inserting in lieu thereof “enacted—”. (12) (A) Section 217(d) of such Act is amended by indenting paragraphs (1) and (2) two ems. (B) Section 217(e)(1) of such Act is amended by inserting “, National Oceanic and Atmospheric Administration Corps,” after “Coast and Geodetic Survey” in the last sentence. (C) Section 217(f)(1) of such Act is amended by striking out “Civil Service Commission” and inserting in lieu thereof “Director of the Office of Personnel Management”. (13) Section 218(i) of such Act is amended by striking out “subchapter A or E of chapter 9 of the Internal Revenue Code” and inserting in lieu thereof “chapter 21 and subtitle F of the Internal Revenue Code of 1954”. (14) Section 221(e) of such Act is amended by striking out “Federal Disability Trust Fund is charged” and inserting in lieu thereof “Federal Disability Insurance Trust Fund is charged”. (15) (A) Subsections (a) and (b)(1) of section 222 of such Act are 42 USC 422. amended by striking out “the Vocational Rehabilitation Act” each place it appears and inserting in lieu thereof “title I of the Rehabilitation Act of 1973”. (B) Section 222(b)(3) of such Act is amended by striking out “equal” and inserting in lieu thereof “equals”. (C) Section 222(b)(4) of such Act is amended by striking out “fulltime student” and inserting in lieu thereof “full-time elementary or secondary school student”. (16) Section 223(d)(2)(A) of such Act is amended by striking out “an 42 USC 423. individual” and inserting in lieu thereof “An individual”. (17) Section 226(b) of such Act is amended (in the matter following 42 USC 426. paragraph (2)(D) by striking out “part (A)” and inserting in lieu thereof f, part A”. (18) The last sentence of section 230(c) of such Act is amended by 97 Stat. 425. 42 USC 430. 42 USC 502. striking out “(3)(f)(3)” and inserting in lieu thereof “3(f)(3)”. (b) (1) Section 302(b) of such Act is amended by striking out all that follows “through” and precedes “and prior” and inserting in lieu thereof “the Fiscal Service of the Department of the Treasury”. (2) Section 303(a)(4) of such Act is amended by striking out 42 USC 503. “1606(b)” and inserting in lieu thereof “3305(b)”. (3) Section 303(a)(5) of such Act (as amended by the 1983 Amendments) is amended— (A) by striking out “1606(b)” and inserting in lieu thereof “3305(b)”; and (B) by striking out the punctuation mark immediately before the last proviso and inserting in lieu thereof a colon. (4) Section 303(c) of such Act is amended by striking out “That” in paragraphs (1) and (2) and inserting in lieu thereof “that”. (5) Section 303(e)(2)(A)(i) of such Act is amended by striking out “child support obligatons” and inserting in lieu thereof “child support obligations”. (c) (1) (A) Section 402(a)(9) of such Act is amended by striking out 42 USC 602. “use of disclosure” and inserting in lieu thereof “use or disclosure”. (B) Section 402(a)(14) of such Act is amended by striking out “(A) provide that” and inserting in lieu thereof “provide (A) that”. (C) Section 402(a)(19)(F)(i) of such Act is amended by striking out “or section 408” and inserting in lieu thereof “or section 472”. (D) Section 402(a)(19)(G) of such Act is amended by striking out the comma before “that” in clause (iv). (E) Section 402(a) of such Act is further amended— (i) by striking out “must” immediately before the first of its 36 numbered subdivisions and inserting in lieu thereof “must—”; (ii) by indenting and aligning such numbered subdivisions (without altering any of the numbering, language, or punctuation) to the extent necessary to make each of such subdivisions a numbered paragraph with its left margin indented two ems (and with any designated internal subdivisions within such paragraphs (including the numbered subdivisions in subparagraphs (A) and (B) of paragraph (8) and in subparagraph (A) of paragraph (14) but not including such subparagraphs themselves, and not including any of the subdivisions in paragraphs (9), (10), (15), (19)(G), (25), (30), (31), (33), and (36)) being appropriately further indented and aligned as subparagraphs or clauses); (iii) by striking out “and” after the semicolon at the end of paragraph (5); (iv) by striking out “clause” each place it appears in paragraphs (15)(A), (15)(B), and (19)(F) and inserting in lieu thereof “paragraph”; and (v) by striking out “section 402(a)(7)” in paragraph (19)(1)) and inserting in lieu thereof “paragraph (7)”. (F) Section 402(c) of such Act is amended by striking out “clause” each place it appears and inserting in lieu thereof “paragraph”. (G) Section 402(d)(2) of such Act is amended by striking out “section 43” and “section 43(g)” and inserting in lieu thereof “section 32” and “section 32(g)”, respectively. (2) (A) Section 403(b)(3) of such Act is amended by striking out all that follows “through” and precedes “and prior” and inserting in lieu thereof “the Fiscal Service of the Department of the Treasury”. (B) Clause (ii) in the last sentence of section 403(j) of such Act is amended by striking out the comma after “excess payments”. (3) (A) Section 406(b)(2) of such Act is amended by adding “and” after the semicolon at the end of clause (C), by striking out clause (D), and by redesignating clause (E) as clause (D). (B) (i) The last sentence of section 406(b) of such Act, and section 402(a)(19)(F)(i) of such Act, are each amended by striking out “clauses (A) through (E)” and inserting in lieu thereof “clauses (A) through (D)”. (ii) Section 402(a)(26)(B) of such Act is amended by striking out ‘ subparagraphs (A) through (E)” and inserting in lieu thereof “clauses (A) through (D)”. (4) (A) Section 407(b)(1)(C) of such Act is amended by striking out “such father”, and “he” each place it appears, and by inserting in lieu thereof in each instance “such parent”. (B) Section 407(b)(2)(A) of such Act is amended by striking out “thirty days” and inserting in lieu thereof “30 days”. (5) Section 409(a) of such Act is amended— (A) by striking out “vacanies” in paragraph (1)(B) and inserting in lieu thereof “vacancies”; and (B) by striking out “part (C)” in paragraph (3) and inserting in lieu thereof “part C” (6) Section 410 of such Act is amended by striking out “Food Stamp Act of 1964” in subsections (a) and (c) and inserting in lieu thereof “Food Stamp Act of 1977”. (7) (A) Section 414(b)(5) of such Act is amended by striking out “receipients” and inserting in lieu thereof “recipients”. (B) Section 415(b)(1)(B)(ii) of such Act is amended by striking out “determinig” and inserting in lieu thereof “determining”. (8) Section 420(b) of such Act is amended by striking out the comma immediately after “preceding sentence”. (9) Section 441 of such Act is amended by striking out “(a)”. (10) Section 444(d) of such Act is amended by striking out “rereferred” and inserting in lieu thereof “referred”. (11) Section 445(b)(1)(E) of such Act is amended by striking out “Comprehensive Employment and Training Act of 1973” and inserting in lieu thereof “Job Training Partnership Act”. (12) The second sentence of section 452(c)(2) of such Act is amended by striking out “preceding section” and inserting in lieu thereof “preceding sentence”. (13) Section 453(b)(2) of such Act is amended by striking out “, or the United States” and inserting in lieu thereof “of the United States”. (14) Section 454 of such Act is amended— (A) by striking out “of such parent” in paragraph (9)(C); (B) by striking out “collection and distribution,” in clause (A)(ii) of paragraph (16) and inserting in lieu thereof “collection, and distribution’; and (C) by indenting paragraph (17) two ems so as to align its left margin with the margins of the preceding paragraphs, and amending such paragraph (as so indented)— (i) by striking out “to accept” and inserting in lieu thereof “provide that the State will accept”, (ii) by striking out “and to impose” and inserting in lieu thereof “will impose”, (iii) by striking out “to transmit” and inserting in lieu thereof “will transmit”, and (iv) by striking out “, otherwise to comply” and inserting in lieu thereof “will otherwise comply”. (15) Section 456 of such Act is amended— 42 USC 656. (A) by inserting “(1)” after “Sec. 456. (a)”; (B) by striking out “(1) The amount” and inserting in lieu thereof “(2) The amount”; (C) by striking out “(2) Any” and inserting in lieu thereof “(3) Any”; and (D) by striking out “paragraphs (1) (A) and (B)” and inserting in lieu thereof “subparagraphs (A) and (B) of paragraph (2)”. (16) The heading of section 458 of such Act is amended by striking 42 USC 658. out “States” and inserting in lieu thereof “states”. (17) Section 462(f)(2) of such Act is amended by striking out 42 USC 662. “dependents” and inserting in lieu thereof “dependents’ (18) (A) Section 474(b)(4)(A) of such Act is amended by striking out 42 USC 674. “subparagraph (c)” and inserting in lieu thereof “subparagraph (C)”. (B) Section 474(c)(2) of such Act is amended by striking out “relvant” and inserting in lieu thereof “relevant”. (C) Section 474(d)(1) of such Act is amended— (i) by striking out “and (c)” the second place it appears and inserting in lieu thereof “and (C)”; and (ii) by striking out “secretary” and inserting in lieu thereof “Secretary”. (d) (1) Section 901(c) of such Act is amended by aligning paragraphs 42 USC 1101. (1) through (4) (including the subparagraphs in paragraph (3)) flush with the left margin (but with appropriate indentation in the case of the subparagraphs and clauses in paragraph (1)). (2) Section 901(f) of such Act is amended by moving paragraph (3) two ems to the left, so that its left margin is in flush alignment with the margins of the other paragraphs in such section. (3) Section 904(b) of such Act is amended by striking out “the 42 USC 1104. Second Liberty Bond Act, as amended,” and inserting in lieu thereof “chapter 31 of title 31, United States Code,”. (4) Section 908(d) of such Act is amended by striking out 42 USC 1108. “5703(b)” and inserting in lieu thereof “5703”. (e) (1) (A) Subparagraphs (C) and (D) of section 1101(a)(8) of such Act 42 USC 1301. are amended by indenting them 2 ems so as to align their left margin with the left margin of subparagraphs (A) and (B) of such section. (B) Paragraph (9) of section 1101(a) of such Act is amended by indenting it (including subparagraphs (A) through (D) and clauses (i) and (ii) of subparagraph (C)) 2 ems so as to align the left margin at the beginning of such paragraph with the left margin of paragraph (8)(A) of such section. (2) (A) Section 1107(a) of such Act is amended by striking out “subchapter E of chapter 1 or subchapter A, C, or E of chapter 9 of the Internal Revenue Code,” and inserting in lieu thereof “of chapter 2, 21, or 23 of the Internal Revenue Code of 1954, or of any provision of subtitle F of such Code which corresponds (within the meaning of section 7852(b) of such Code) to a provision contained in subchapter E of chapter 9 of the Internal Revenue Code of 1939,”. (B) The amendment made by subparagraph (A) shall not apply to returns filed or representations made on or before the date of the enactment of this Act. (3) Section 1107(b) of such Act is amended by striking out “former wife divorced,” each place it appears and inserting in lieu thereof “divorced wife, divorced husband, surviving divorced wife, surviving divorced husband, surviving divorced mother, surviving divorced father,”. (4) (A) Section 1114(g) of such Act is amended by striking out the period after “Code” and inserting in lieu thereof a comma. (B) Section 1114(h)(1) of such Act is amended by striking out “sections 281, 283, and 1914 of title 18 of the United States Code, and section 190 of the Revised Statutes (5 U.S.C. 99)” and insert in lieu thereof “sections 203, 205, and 209 of title 18, United States Code”. (5) Section 1115(a) of such Act is amended by striking out “VI,”, “602,”, and “603,”. (6) Section 1116 of such Act is amended— (A) by striking out “VI,” in subsections (a)(1), (b), and (d); (B) by striking out “604,” in subsection (a)(3); and (C) by striking out “XVI,” and all that follows through “part A” in subsection (d) and inserting in lieu thereof “XVI, or XIX, or part A”. (7) Section 1131(a) of such Act is amended— (A) by striking out the period after “section 204(d) of this Act” in paragraph (2)(B) and inserting in lieu thereof a comma; and (B) by moving the matter following paragraph (2)(B) two ems to the left so that it is flush with the left margin. (f) Title XIII of such Act is repealed. (g) (1) Section 1611(c) of such Act is amended by adding at the beginning thereof the following heading: (2) Section 1611(g) of such Act is amended by striking out “or individuals” and inserting in lieu thereof “or such individual”. (3) Section 1612(b)(2) of such Act is amended by indenting subparagraph (B) two ems so as to align its left margin with the margin of subparagraph (A). (4) Section 1612(b)(9) of such Act is amended by inserting a comma after “child”. (5) The heading of section 1613(c) of such Act is amended to read as follows: (6) Section 1614(a)(3) of such Act is amended by moving subparagraph (E) two ems to the left, so that its left margin is in flush alignment with the margins of the other subparagraphs in such section. (7) Section 1614(d)(1) of such Act is amended by striking out “man 42 USC 1382c. and women” and inserting in lieu thereof “man and woman”. (8) Section 1615 of such Act is amended by striking out “the 42 USC 1382d. Vocational Rehabilitation Act” in subsections (a), (c), and (d) and inserting in lieu thereof “title I of the Rehabilitation Act of 1973”. (9) Section 1618 of such Act is amended— 42 USC 1382g. (A) by moving subsection (d) two ems to the left, so that its left margin is in flush alignment with the margins of the other subsections in such section; (B) by striking out the comma after “levels of its” in such subsection (d); and (C) by inserting a comma after “1980”, and after “1976” each place it appears, in such subsection. (10) Section 1621(e) of such Act is amended by striking out “severably” 42 USC 1382j. and inserting in lieu thereof “severally”. (11) (A) Section 1631(b)(1) of such Act is amended by striking out 42 USC 1383. “equity or” and inserting in lieu thereof “equity and”. (B) Section 1631(b)(2) of such Act is amended by striking out “section 43” and “section 43(g)” and inserting in lieu thereof “section 32” and “section 32(g)”, respectively. (12) Section 1631(d)(1) of such Act is amended by striking out “(e), and (f)” and inserting in lieu thereof “and (e)”. (h) (1) Section 2002(b) of such Act is amended by striking out 42 USC 1397a. “section 203 of the Intergovernmental Cooperation Act of 1968 (42 U.S.C. 4213)” and inserting in lieu thereof “section 6503 of title 31, United States Code,”. (2) Section 2006(c) of such Act is amended by striking out “section 42 USC 1397e. 202 of the Intergovernmental Cooperation Act of 1968 (42 U.S.C. 4212)” and inserting in lieu thereof “section 6503 of title 31, United States Code” (i) (1) Section 3121(b)(1) of the Internal Revenue Code of 1954 is 42 USC 3121. amended by striking out “(A)” and all that follows down through “or (B)”. (2) Section 3121(i)(2) of such Code is amended by striking out “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act” and inserting in lieu thereof “chapter 3 and section 1009 of title 37, United States Code”. (3) Section 3121(m)(2) of such Code is amended— (A) by striking out “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and inserting in lieu thereof “paragraph (21) of section 101 of title 38, United States Code”; and (B) by striking out “such section” and inserting in lieu thereof “paragraph (22) of such section”. (4) Section 3121(m)(3) of such Code is amended by striking out “such section 102” and inserting in lieu thereof “paragraph (23) of such section 101”. (5) Section 3121(n) of such Code is amended— (A) by striking out “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act” in the first sentence and inserting in lieu thereof “a reserve component as defined in section 101(27) of title 38, United States Code”; (B) by inserting “, the National Oceanic and Atmospheric Administration Corps,” after “Coast and Geodetic Survey” in the first sentence; (C) by striking out “military or naval” each place it appears in paragraph (5) and inserting in lieu thereof “military, naval, or air”; and (D) by striking out “Universal Military Training and Service Act” in paragraph (5)(B) and inserting in lieu thereof “Military Selective Service Act”. (j) (1) Section 1101(a)(6) of the Social Security Act is amended by striking out “means” and all that follows and inserting in lieu thereof “means the Secretary of Health and Human Services.”. (2) The following provisions of such Act are amended by striking out “Health, Education, and Welfare” wherever it appears and inserting in lieu thereof “Health and Human Services”: (A) In title II— (i) subsections (a)(3), (a)(4), (b)(1), (b)(2), (g)(1), (g)(2), (g)(4), and (i)(1) of section 201; (ii) subsections (q)(4)(B), (q)(6)(B), and (r)(1) of section 218; and (iii) subsections (b)(3) and (b)(4) of section 231; (B) in title IV— (i) subsections (b)(2) and (b)(3) of section 403; (ii) subsection (a) of section 431; (iii) subsection (b) of section 436; (iv) section 439; (v) section 441; (vi) section 443; (vii) subsection (a) of section 444; (viii) subsection (a) of section 452; (ix) subsection (b)(1) of section 453; (x) paragraph (8)(B) of section 454; and (xi) section 460; (C) in title VII— (i) section 702; and (ii) subsection (c)(1) of section 706; (D) in title XI— (i) section 1102; (ii) subsection (b) of section 1106; (iii) subsection (b) of section 1107; (iv) subsection (c) of section 1114; (v) section 1120; and (vi) subsection (a) of section 1126; (E) in title XVI, section 1602; and (F) in title XVIII— (i) subsections (a), (f)(1), (g), and (h) of section 1817; (ii) subsections (a)(2) and (d)(1) of section 1840; (iii) subsections (f), (g), (h), and (i) of section 1841; and (iv) subsection (b)(3) of section 1842. (3) The following provisions of such Act are amended by striking out “of Health, Education, and Welfare” wherever it appears: (A) In title II— (i) subsections (a)(10)(B) and (i)(4)(A) of section 210; (ii) subsections (a)(2), (a)(3), (b)(2), (e)(2), (e)(3), and (f)(1) of section 217* (iii) subsections (a)(1), (c)(4), (d)(3), (d)(7), (h)(2), (h)(3), (i), (j), (k)(1), (l), and (p)(2) of section 218; (iv) subsection (g) of section 228; and (v) subsection (d) of section 233; (B) in title IV— (i) subsection (a)(3) of section 403; and 42 USC 603. 42 USC 607. 42 USC 1396. 42 USC 405. (ii) subsection (e) of section 407; and (C) in title XIX, section 1901. (4) Section 205(1) of such Act is amended by striking out “employ-ee” and all that follows down through “designated” and inserting in lieu thereof “employee of the Department of Health and Human Services designated’. (5) The following provisions of the Internal Revenue Code of 1954 are amended by striking out “Health, Education, and Welfare” each place it appears and inserting in lieu thereof “Health and Human Services” (A) Subsection (d)(6)(B)(ii) of section 51; 26 USC 51. (B) subsections (c)(1), (c)(2)(E), (g)(1), (g)(3)(A), and (g)(3)(B) of section 1402 26 USC 1402. 26 USC 6057. 26 USC 6103. 26 USC 6511. (C) subsection (b)(10)(B) of section 3121; (D) subsections (d) and (f) of section 6057; (E) subsection (i)(5) of section 6103; and (F) paragraph (5) of section 6511(d). (k) Sections 432(d), 432(f)(1), 433(g), and 434(b) of the Social Security Act are each amended by striking out “of Labor” wherever it 42 USC 632, 633, 634. appears. (l) Any reference to the Federal Security Administrator which 42 USC 1301 note. may remain in the provisions of title II, IV, VII, or XI of the Social Security Act (other than section 1101(a)(6) of such Act) is amended— 42 USC 401, 601, 901, 1301. 42 USC 1301. (1) by substituting “Secretary” or “Secretary’s” for the term “Administrator” or “Administrator’s”, where the reference is to that term alone; (2) by substituting “Secretary of Health, Education, and Welfare” for the term ‘ “Federal Security Administrator”, where the reference is to that term, if the provision containing such reference is amended by paragraph (2) or (3) of subsection (j) (in which case the amendment of such provision under this paragraph shall be deemed to have taken effect immediately prior to the amendment of such provision under such paragraph (2) or (3)); and (3) by substituting “Secretary of Health and Human Services” for the term “Federal Security Administrator” in any other case where the reference is to that term; and any reference to the Federal Security Agency which may remain in such provisions is amended by substituting “Department of Health and Human Services” for the term “Federal Security Agency”; but nothing in this subsection shall affect the exercise under section 402(a)(5) of such Act of the functions, powers, and 42 USC 602. duties relating to the prescription of personnel standards on a merit basis which were transferred from the Secretary of Health, Education, and Welfare by section 208(a)(3)(D) of Public Law 91–648. 42 USC 4728.

6. 1984

   Spending Reduction Act of 1984

   Pub. L. 98–369 § 2663(j)(2)(D)(iii) · 98 Stat. 494

   Substituted · 42 U.S.C. § 1307(b)

   Pub. L. 98–369, § 2663(j)(2)(D)(iii), which directed the substitution of “Health and Human Services” for “Health, Education, and Welfare” could not be executed because “Health, Education, and Welfare” did not appear in text

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 98–369, § 2663(j)(2)(D)(iii), which directed the substitution of “Health and Human Services” for “Health, Education, and Welfare” could not be executed because “Health, Education, and Welfare” did not appear in text.

   Enacted provision · exact public law section
   (iii) subsection (b) of section 1107;

7. 1984

   Spending Reduction Act of 1984

   Pub. L. 98–369 § 2663(e)(3) · 98 Stat. 494

   Substituted · 42 U.S.C. § 1307(b)

   Pub. L. 98–369, § 2663(e)(3), substituted “divorced wife, divorced husband, surviving divorced wife, surviving divorced husband, surviving divorced mother, surviving divorced father,” for “former wife divorced,” in two places

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 98–369, § 2663(e)(3), substituted “divorced wife, divorced husband, surviving divorced wife, surviving divorced husband, surviving divorced mother, surviving divorced father,” for “former wife divorced,” in two places.

   Enacted provision · exact public law section
   (3) Section 1107(b) of such Act is amended by striking out “former wife divorced,” each place it appears and inserting in lieu thereof “divorced wife, divorced husband, surviving divorced wife, surviving divorced husband, surviving divorced mother, surviving divorced father,”.

8. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 42 U.S.C. § 1307(a)

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

9. 1994

   Pub. L. 103–296 § 313(b) · 108 Stat. 1464

   1. Inserted · 42 U.S.C. § 1307(b)

      Pub. L. 103–296, § 313(b), inserted “social security account number,” after “information as to the”

   2. Substituted · 42 U.S.C. § 1307(b)

      Pub. L. 103–296, § 313(b), substituted “felony” for “misdemeanor”

   3. Substituted · 42 U.S.C. § 1307(b)

      Pub. L. 103–296, § 313(b), substituted “$10,000 for each occurrence of a violation” for “$1,000”

   4. Substituted · 42 U.S.C. § 1307(b)

      Pub. L. 103–296, § 313(b), substituted “5 years” for “one year”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 103–296, § 313(b), inserted “social security account number,” after “information as to the” and substituted “felony” for “misdemeanor”, “$10,000 for each occurrence of a violation” for “$1,000”, and “5 years” for “one year”.

   Enacted provision · exact public law section
   (b) Unauthorized Disclosure by Fraud.— Section 1107(b) of such Act (42 U.S.C. 1307(b)) is amended— (1) by inserting “social security account number,” after “information as to the”; (2) by striking “misdemeanor” and inserting “felony”; (3) by striking “$1,000” and inserting “$10,000 for each occurrence of a violation”; and (4) by striking “one year” and inserting “5 years”.

   Effective date note
   Amendment by section 108(b)(6) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title. Amendment by section 313(b) of Pub. L. 103–296 applicable to violations occurring on or after Aug. 15, 1994, see section 313(c) of Pub. L. 103–296, set out as a note under section 1306 of this title.

10. 1994

    Pub. L. 103–296 § 108(b)(6) · 108 Stat. 1464

    Substituted · 42 U.S.C. § 1307(b)

    Pub. L. 103–296, § 108(b)(6), which directed that subsec. (b) be amended by substituting “the Commissioner of Social Security or the Secretary” for “the Secretary of Health and Human Services”, was executed by making the substitution for “the Secretary” to reflect the probable intent of Congress

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 103–296, § 108(b)(6), which directed that subsec. (b) be amended by substituting “the Commissioner of Social Security or the Secretary” for “the Secretary of Health and Human Services”, was executed by making the substitution for “the Secretary” to reflect the probable intent of Congress.

    Enacted provision · exact public law section
    SEC. 108. ADDITIONAL CONFORMING AMENDMENTS. (a) Amendments to Title VII.— (1) Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended by adding at the end the following new section:

    Effective date note
    Amendment by section 108(b)(6) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title. Amendment by section 313(b) of Pub. L. 103–296 applicable to violations occurring on or after Aug. 15, 1994, see section 313(c) of Pub. L. 103–296, set out as a note under section 1306 of this title.

10 of 14 references resolved to an enrolled provision · 1 partial · 3 unresolved