§ 430. Adjustment of contribution and benefit base

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

   Pub. L. 92–336 title II § 202(b)(1) · 86 Stat. 406

   Enacted · 42 U.S.C. § 430

   Aug. 14, 1935, ch. 531, title II, § 230, as added Pub. L. 92–336, title II, § 202(b)(1), July 1, 1972, 86 Stat. 416

   Source evidence

   Code source credit
   Aug. 14, 1935, ch. 531, title II, § 230, as added Pub. L. 92–336, title II, § 202(b)(1), July 1, 1972, 86 Stat. 416

   Enacted provision · exact public law section
   (1) Title II of the Social Security Act is amended by adding at the end thereof the following new section: “Sec. 230. “adjustment of the contribution and benefit base (a) Whenever the Secretary pursuant to section 215(i) Ante, p. 412. increases benefits effective with the first month of the calendar year following a cost-of-living computation quarter, he shall also determine and publish in the Federal Register on or before November 1 of Publication in Federal Register. the calendar year in which such quarter occurs (along with the publication of such benefit increase as required by section 215(i)(2)(D)) the contribution and benefit base determined under subsection (b) which shall be effective (unless such increase in benefits is prevented from becoming effective by section 215(i)(2)(E)) with respect to remuneration paid after the calendar year in which such quarter occurs and taxable years beginning after such year. “(b) The amount of such contribution and benefit base shall be the amount of the contribution and benefit base in effect in the year in which the determination is made or, if larger, the product of— “(1) the contribution and benefit base which was in effect with respect to remuneration paid in (and taxable years beginning in) the calendar year in which the determination under subsection (a) with respect to such particular calendar year was made, and “(2) the ratio of (A) the average of the taxable wages of all employees as reported to the Secretary for the first calendar quarter of the calendar year in which the determination under subsection (a) with respect to such particular calendar year was made to the latest or (B) the average of the taxable wages of all employees as reported to the Secretary, for the first calendar quarter of 1973 or the first calendar quarter of the most recent calendar year in which an increase in the contribution and benefit base was enacted or a determination resulting in such an increase was made under subsection (a), with such product, if not a multiple of $300, being rounded to the next higher multiple of $300 where such product is a multiple of $150 but not of $300 and to the nearest multiple of $300 in any other case. “(c) For purposes of this section, and for purposes of determining “Contribution and benefit base.” Infra; Post, p. 418; Ante, pp 406–416. Post, pp. 418–420. wages and self-employment income under sections 209, 211, 213, and 215 of this Act and sections 1402. 3121, 3122, 3125, 6413, and 6654 of the Internal Revenue Code of 1954, the ‘contribution and benefit base’ with respect to remuneration paid in (and taxable years beginning in) any calendar year after 1973 and prior to the calendar year with the first month of which the first increase in benefits pursuant to section 215(i) of this Act becomes effective shall be $12,000 or (if applicable) such other amount as may be specified in a law enacted subsequent to the law which added this section.”

2. 1972

   Social Security Amendments of 1972

   Pub. L. 92–603 title I § 144(a)(4) · 86 Stat. 1329

   Substituted · 42 U.S.C. § 430(b)(2)(A)

   Pub. L. 92–603 substituted “of” for “or”

   Source evidence

   Code amendment note
   Subsec. (b)(2)(A). Pub. L. 92–603 substituted “of” for “or”.

   Enacted provision · exact public law section
   (4) Section 230(b) (2) of such Act (as added by section 202(b) (1) Ante, p. 417. of Public Law 92–336) is amended by striking out “or” at the end of clause (A) and inserting in lieu thereof “of”.

3. 1973

   Pub. L. 93–66 title II § 203(c) · 87 Stat. 152

   Substituted · 42 U.S.C. § 430(c)

   Pub. L. 93–66 substituted “$12,600” for “$12,000”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 93–66 substituted “$12,600” for “$12,000”.

   Enacted provision · exact public law section
   (c) Section 230(c) of the Social Security Act is amended by striking 86 Stat. 417. 42 USC 430. out “$12,000” and inserting in lieu thereof “$12,600”.

4. 1973

   Pub. L. 93–233 § 3(j)(1) · 87 Stat. 946

   1. Substituted · 42 U.S.C. § 430(a)

      Pub. L. 93–233, § 3(j)(1), substituted “with the June” for “with the first month of the calendar year”

   2. Struck · 42 U.S.C. § 430(a)

      Pub. L. 93–233, § 3(j)(1), struck out “(along with the publication of such benefit increase as required by section 415(i)(2)(D) of this title)” after “such quarter occurs” and “(unless such increase in benefits is prevented from becoming effective by section 415(i)(2)(E) of this title)” after “shall be effective”, respectively

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 93–233, § 3(j)(1), substituted “with the June” for “with the first month of the calendar year” and struck out “(along with the publication of such benefit increase as required by section 415(i)(2)(D) of this title)” after “such quarter occurs” and “(unless such increase in benefits is prevented from becoming effective by section 415(i)(2)(E) of this title)” after “shall be effective”, respectively.

   Enacted provision · exact public law section
   (1) Section 230(a) of such Act is amended— (A) by striking out “with the first month of the calendar year” and inserting in lieu thereof “with the June”; and (B) by striking out “(along with the publication of such benefit increase as required by section 215(i) (2) (D))” and by striking out “(unless such increase in benefits is prevented from becoming effective by section 215(i) (2) (E) )”.

5. 1973

   Pub. L. 93–233 · 87 Stat. 946

   1. Substituted · 42 U.S.C. § 430(c)

      Pub. L. 93–233, §§ 3(j)(2), 5(c), substituted “the June” for “the first month” respectively

   2. Substituted · 42 U.S.C. § 430(c)

      Pub. L. 93–233, §§ 3(j)(2), 5(c), substituted “$13,200” for “$12,600” respectively

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 93–233, §§ 3(j)(2), 5(c), substituted “the June” for “the first month” and “$13,200” for “$12,600”, respectively.

6. 1976

   Combined Old-Age, Survivors, and Disability Insurance-Income Tax Reporting Amendments of 1975

   Pub. L. 94–202 § 8(h) · 89 Stat. 1135

   1. Substituted · 42 U.S.C. § 430(b)

      Pub. L. 94–202 substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of the calendar year” in cl. (A) of par. (2)

   2. Substituted · 42 U.S.C. § 430(b)

      Pub. L. 94–202 substituted “made to” for “made to the latest of” in cl. (A) of par. (2)

   3. Substituted · 42 U.S.C. § 430(b)

      Pub. L. 94–202 substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of 1973 or the first calendar quarter of” in cl. (B) of par. (2)

   4. Inserted · 42 U.S.C. § 430(b)

      Pub. L. 94–202 inserted, following par. (2), provision directing that the average wages for the calendar year 1978, or any prior calendar year, be deemed equal to 400% of the average wages reported for the first quarter of that calendar year

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 94–202 substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of the calendar year” and “made to” for “made to the latest of” in cl. (A) of par. (2), substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of 1973 or the first calendar quarter of” in cl. (B) of par. (2), and inserted, following par. (2), provision directing that the average wages for the calendar year 1978, or any prior calendar year, be deemed equal to 400% of the average wages reported for the first quarter of that calendar year.

   Enacted provision · exact public law section
   (h) (1) Section 230(b) (2) of the Social Security Act is amended to 42 USC 430. read as follows: “(2) the ratio of (A) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year in which the determination under subsection (a) with respect to such particular calendar year was made to (B) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding the most recent calendar year in which an increase in the contribution and benefit base was enacted or a determination resulting in such an increase was made under subsection (a),”. (2) Section 230(b) of such Act is further amended by adding at the end thereof the following new sentence: “For purposes of this subsection, the average of the wages for the calendar year 1978 (or any prior calendar year) shall, in the case of determinations made under subsection (a) prior to December 31, 1979, be deemed to be an amount equal to 400 per centum of the amount of the average of the taxable wages of all employees as reported to the Secretary for the first calendar quarter of such calendar year.”

7. 1977

   Social Security Amendments of 1977

   Pub. L. 95–216 § 103(a)(1) · 91 Stat. 1509

   Substituted · 42 U.S.C. § 430(a)

   Pub. L. 95–216, § 103(a)(1), substituted “determined under subsection (b) or (c)” for “determined under subsection (b)”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 95–216, § 103(a)(1), substituted “determined under subsection (b) or (c)” for “determined under subsection (b)”.

   Enacted provision · exact public law section
   (1) Section 230(a) of the Social Security Act is 42 USC 430. amended by inserting “or (c)” after “determined under subsection (b)”

8. 1977

   Social Security Amendments of 1977

   Pub. L. 95–216 § 103(a)(2) · 91 Stat. 1509

   Substituted · 42 U.S.C. § 430(b)

   Pub. L. 95–216, § 103(a)(2), in provisions preceding par. (1), substituted “shall (subject to subsection (c)) be the amount” for “shall be the amount”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 95–216, § 103(a)(2), in provisions preceding par. (1), substituted “shall (subject to subsection (c)) be the amount” for “shall be the amount”.

   Enacted provision · exact public law section
   (2) Section 230(b) of such Act is amended by striking out “shall be” in the matter preceding paragraph (1) and inserting in lieu thereof “shall (subject to subsection (c)) be”. Infra. Contribution and benefit base.

9. 1977

   Social Security Amendments of 1977

   Pub. L. 95–216 § 353(e)(2) · 91 Stat. 1509

   Substituted · 42 U.S.C. § 430(b)(1)

   Pub. L. 95–216, § 353(e)(2), substituted “determination under subsection (a) of this section is made” for “determination under subsection (a) of this section with respect to such particular calendar year was made”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 95–216, § 353(e)(2), substituted “determination under subsection (a) of this section is made” for “determination under subsection (a) of this section with respect to such particular calendar year was made”.

   Enacted provision · exact public law section
   (2) Section 230(b) (1) of such Act is amended to read as follows: “(1) the contribution and benefit base which is in effect with respect to remuneration paid in (and taxable years beginning in) the calendar year in which the determination under subsection (a) is made, and”.

10. 1977

    Social Security Amendments of 1977

    Pub. L. 95–216 § 353(e)(3) · 91 Stat. 1509

    Substituted · 42 U.S.C. § 430(b)(2)

    Pub. L. 95–216, § 353(e)(3), substituted “(A) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a) of this title) reported to the Secretary of the Treasury or his delegate for the calendar year in which the determination under subsection (a) of this section is made to (B) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before” for “(A) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year in which the determination under subsection (a) of this section with respect to such particular calendar years was made to (B) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 95–216, § 353(e)(3), substituted “(A) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a) of this title) reported to the Secretary of the Treasury or his delegate for the calendar year in which the determination under subsection (a) of this section is made to (B) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before” for “(A) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year in which the determination under subsection (a) of this section with respect to such particular calendar years was made to (B) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding”.

    Enacted provision · exact public law section
    (3) Section 230(b) (2) of such Act is amended to read as follows: “(2) the ratio of (A) the average of the total wages (as defined in regulations of the Secretary and computed without 42 USC 409. regard to the limitations specified in section 209(a)) reported to the Secretary of the Treasury or his delegate for the calendar year before the calendar year in which the determination under subsection (a) is made to (B) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before the most recent calendar year in which an increase in the contribution and benefit base was enacted or a determination resulting in such an increase was made under subsection (a),”.

11. 1977

    Social Security Amendments of 1977

    Pub. L. 95–216 § 353(e)(1) · 91 Stat. 1509

    Struck · 42 U.S.C. § 430(b)

    Pub. L. 95–216, § 353(e)(1), in provisions following par. (2), struck out directive that, for purposes of this subsection, the average of the wages for the calendar year 1978 (or any prior calendar year), in the case of determinations made under subsection (a) of this section prior to December 31, 1979, be deemed to be an amount equal to 400 per centum of the amount of the average of the taxable wages of all employees as reported to the Secretary for the first calendar quarter of such calendar year

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 95–216, § 353(e)(1), in provisions following par. (2), struck out directive that, for purposes of this subsection, the average of the wages for the calendar year 1978 (or any prior calendar year), in the case of determinations made under subsection (a) of this section prior to December 31, 1979, be deemed to be an amount equal to 400 per centum of the amount of the average of the taxable wages of all employees as reported to the Secretary for the first calendar quarter of such calendar year.

    Enacted provision · exact public law section
    (1) Section 230(b) of such Act is amended by striking out the last sentence.

12. 1977

    Social Security Amendments of 1977

    Pub. L. 95–216 § 103(b) · 91 Stat. 1509

    1. Amended · 42 U.S.C. § 430(c)

       Pub. L. 95–216, § 103(b), designated existing provisions as introductory material and cl. (1)

    2. Added · 42 U.S.C. § 430(c)

       Pub. L. 95–216, § 103(b), added cl. (2) and closing material

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 95–216, § 103(b), designated existing provisions as introductory material and cl. (1) and added cl. (2) and closing material.

    Enacted provision · exact public law section
    (b) Section 230 (c) of such Act is amended— (1) by inserting “(1)” immediately before “the ‘contribution and benefit base’ ”; and (2) by striking out “section.” and inserting in lieu thereof the following: “section, and (2) the ‘contribution and benefit base’ with respect to remuneration paid (and taxable years beginning)— “(A) in 1978 shall be $17,700, “(B) in 1979 shall be $22,900, “(C) in 1980 shall be $25,900, and “(D) in 1981 shall lie$29,700. For purposes of determining under subsection (b) the ‘contribution and benefit base’ with respect to remuneration paid (and taxable years beginning) in 1982 and subsequent years, the dollar amounts specified in clause (2) of the preceding sentence shall be considered to have resulted from the application of such subsection (b) and to be the amount determined (with respect to the years involved) under that subsection. For purposes of determining employer tax liability under section 3221(a) of the Internal Revenue Code of 1954, for purposes of 26 USC 3221. determining the portion of the employee representative tax liability 26 USC 3211. under section 3211(a) of such Code which results from the application of the 9.5 percent rate specified therein, and for purposes of computing average monthly compensation under section 3(j) of the 45 USC 231b. Railroad Retirement Act of 1974, except with respect to annuity amounts determined under section 3(a) or (3) (f) (3) of such Act, clause (2) and the preceding sentence of this subsection shall be disregarded.”.

13. 1977

    Social Security Amendments of 1977

    Pub. L. 95–216 § 103(c)(1) · 91 Stat. 1509

    Added · 42 U.S.C. § 430(d)

    Pub. L. 95–216, § 103(c)(1), added subsec. (d)

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 95–216, § 103(c)(1), added subsec. (d).

    Enacted provision · exact public law section
    (1) Section 230 of such Act is further amended by adding at the end thereof the following new subsection: “(d) Notwithstanding any other provision of law, the contribution and benefit base determined under this section for any calendar year after 1976 for purposes of section 4022(b) (3) (B) of Public Law 29 USC 1322. 93–106, with respect to any plan, shall be the contribution and benefit base that would have been determined for such year if this section as in effect immediately prior to the enactment of the Social Security Amendments of 1977 had remained in effect without change.”.

14. 1981

    Economic Recovery Tax Act of 1981

    Pub. L. 97–34 title VII § 741(d)(1) · 95 Stat. 175

    1. Substituted · 42 U.S.C. § 430(c)

       Pub. L. 97–34 substituted in last sentence “employee and employer” for “employer”

    2. Substituted · 42 U.S.C. § 430(c)

       Pub. L. 97–34 substituted in last sentence “sections 3201(a) and 3221(a)” for “section 3221(a)”

    3. Substituted · 42 U.S.C. § 430(c)

       Pub. L. 97–34 substituted in last sentence “11.75” for “9.5”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 97–34 substituted in last sentence “employee and employer” for “employer”, “sections 3201(a) and 3221(a)” for “section 3221(a)”, and “11.75” for “9.5”.

    Enacted provision · exact public law section
    (1) The last sentence of section 230(c) of the Social Security Act 42 USC 430. is amended— (A) by inserting “employee and” before “employer”, (B) by striking out “section 3221(a)” and inserting in lieu thereof “sections 3201(a) and 3221(a)”, and (C) by striking out “9.5” and inserting in lieu thereof “11.75”.

15. 1983

    Pub. L. 98–21 title I § 111(a)(5) · 97 Stat. 65

    Substituted · 42 U.S.C. § 430(a)

    Pub. L. 98–21 substituted “December” for “June”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 98–21 substituted “December” for “June”.

    Enacted provision · exact public law section
    (5) Section 230(a) of such Act is amended by striking out “June” 42 USC 430. and inserting in lieu thereof “December”.

16. 1983

    Railroad Retirement Solvency Act of 1983

    Pub. L. 98–76 § 225(a)(4) · 97 Stat. 411

    Struck · 42 U.S.C. § 430(c)

    Pub. L. 98–76, § 225(a)(4), struck out provision that for purposes of determining employee and employer tax liability under sections 3201(a) and 3221(a) of the Internal Revenue Code of 1954, for purposes of determining the portion of the employee representative tax liability under section 3211(a) of such Code which resulted from the application of the 12.75 percent rate specified therein, and for purposes of computing average monthly compensation under section 231b(j) of title 45, except with respect to annuity amounts determined under section 231b(a) or (f)(3) of title 45, clause (2) and the preceding sentence of this subsection shall be disregarded

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 98–76, § 225(a)(4), struck out provision that for purposes of determining employee and employer tax liability under sections 3201(a) and 3221(a) of the Internal Revenue Code of 1954, for purposes of determining the portion of the employee representative tax liability under section 3211(a) of such Code which resulted from the application of the 12.75 percent rate specified therein, and for purposes of computing average monthly compensation under section 231b(j) of title 45, except with respect to annuity amounts determined under section 231b(a) or (f)(3) of title 45, clause (2) and the preceding sentence of this subsection shall be disregarded.

    Enacted provision · exact public law section
    (4) The last sentence of section 230(c) of the Social Security Act is hereby repealed.

17. 1983

    Railroad Retirement Solvency Act of 1983

    Pub. L. 98–76 § 211(d) · 97 Stat. 411

    Substituted · 42 U.S.C. § 430(c)

    Pub. L. 98–76, § 211(d), temporarily substituted “12.75 percent” for “11.75 percent”. See Effective and Termination Dates of 1983 Amendments note below

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 98–76, § 211(d), temporarily substituted “12.75 percent” for “11.75 percent”. See Effective and Termination Dates of 1983 Amendments note below.

    Enacted provision · exact public law section
    (d) Technical Amendment.— The last sentence of section 230(c) of the Social Security Act is amended by striking out “11.75 percent” 42 USC 430. and inserting in lieu thereof “12.75 percent”.

18. 1984

    Spending Reduction Act of 1984

    Pub. L. 98–369 div. B title VI § 2663(a)(18) · 98 Stat. 494

    1. Repealed · 42 U.S.C. § 430(c)

       Pub. L. 98–369, in last sentence which was repealed by Pub. L. 98–76

    2. Substituted · 42 U.S.C. § 430(c)

       Pub. L. 98–369, in last sentence which was substituted “3(a) or 3(f)(3)” for “3(a) or (3)(f)(3)” in the original, which had been translated as “section 231b(a) or (f)(3) of title 45”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 98–369, in last sentence which was repealed by Pub. L. 98–76, substituted “3(a) or 3(f)(3)” for “3(a) or (3)(f)(3)” in the original, which had been translated as “section 231b(a) or (f)(3) of title 45”.

    Enacted provision · exact public law section
    (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)”.

19. 1989

    Miscellaneous and Technical Social Security Act Amendments of 1989

    Pub. L. 101–239 § 10208(b)(1)(A) · 103 Stat. 2106

    1. Amended · 42 U.S.C. § 430(b)(2)(A)

       Pub. L. 101–239, § 10208(b)(1)(A), as amended by Pub. L. 103–296, § 321(b)(2)

    2. Substituted · 42 U.S.C. § 430(b)(2)(A)

       Pub. L. 101–239, § 10208(b)(1)(A), as substituted “the deemed average total wages (as defined in section 409(k)(1) of this title)” for “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a)(1) of this title) reported to the Secretary of the Treasury or his delegate”

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A). Pub. L. 101–239, § 10208(b)(1)(A), as amended by Pub. L. 103–296, § 321(b)(2), substituted “the deemed average total wages (as defined in section 409(k)(1) of this title)” for “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a)(1) of this title) reported to the Secretary of the Treasury or his delegate”.

    Enacted provision · exact public law section
    (A) by striking “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 209(a)(1)) reported to the Secretary of the Treasury or his delegate” and inserting “the deemed average total wages (as defined in section 209(k)(1))”;

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

20. 1989

    Miscellaneous and Technical Social Security Act Amendments of 1989

    Pub. L. 101–239 § 10208(d)(2)(A)(i) · 103 Stat. 2106

    Substituted · 42 U.S.C. § 430(b)(2)(A)

    Pub. L. 101–239, § 10208(d)(2)(A)(i), substituted “409(a)(1)” for “409(a)”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 101–239, § 10208(d)(2)(A)(i), substituted “409(a)(1)” for “409(a)”.

    Enacted provision · exact public law section
    (i) in sections 203(f)(8)(B)(ii)(I), 213(d)(2)(B), 215(a)(1)(B)(ii)(I), 215(b)(3)(A)(ii)(I), 224(f)(2)(B)(i), and 230(b)(2)(A) (42 U.S.C. 403(f)(8)(B)(ii)(I), 413(d)(2)(B), 415(a)(1)(B)(ii)(I), 415(b)(3)(A)(ii)(I), 424a(f)(2)(B)(i), and 430(b)(2)(A)), by striking “section 209(a)” and inserting “section 209(a)(1)”;

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

21. 1989

    Miscellaneous and Technical Social Security Act Amendments of 1989

    Pub. L. 101–239 § 10208(b)(1)(B) · 103 Stat. 2106

    1. Amended · 42 U.S.C. § 430(b)(2)(B)

       Pub. L. 101–239, § 10208(b)(1)(B), as amended by Pub. L. 103–296, § 321(b)(2)

    2. Substituted · 42 U.S.C. § 430(b)(2)(B)

       Pub. L. 101–239, § 10208(b)(1)(B), as substituted “the deemed average total wages (as so defined)” for “the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate”

    Source evidence

    Code amendment note
    Subsec. (b)(2)(B). Pub. L. 101–239, § 10208(b)(1)(B), as amended by Pub. L. 103–296, § 321(b)(2), substituted “the deemed average total wages (as so defined)” for “the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate”.

    Enacted provision · exact public law section
    (B) by striking “the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate” and inserting “the deemed average total wages (as so defined)”; and

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

22. 1989

    Miscellaneous and Technical Social Security Act Amendments of 1989

    Pub. L. 101–239 § 10208(b)(5) · 103 Stat. 2106

    Substituted · 42 U.S.C. § 430(d)

    Pub. L. 101–239, § 10208(b)(5), substituted “change (except that, for purposes of subsection (b)(2)(A) of this section as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of section 409(k)(1) of this title) for such calendar year)” for “change”

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 101–239, § 10208(b)(5), substituted “change (except that, for purposes of subsection (b)(2)(A) of this section as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of section 409(k)(1) of this title) for such calendar year)” for “change”.

    Enacted provision · exact public law section
    (5) Section 230(d) of such Act (42 U.S.C. 430(d)) is amended by striking “change.” and inserting “change (except that, for purposes of subsection (b)(2)(A) of such section 230 as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of section 209(k)(1)) for such calendar year).”.

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

23. 1994

    Pub. L. 103–296 § 107(a)(4) · 108 Stat. 1464

    1. Substituted · 42 U.S.C. § 430(a)

       Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”

    2. Substituted · 42 U.S.C. § 430(a)

       Pub. L. 103–296, § 107(a)(4), substituted “the Commissioner shall” for “he shall”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” and “the Commissioner shall” for “he shall”.

    Enacted provision · exact public law section
    (4) by striking, wherever it appears, each of the following words (but, in the case of any such word only if such word refers to the Secretary of Health and Human Services): “Secretary”, “Secretary’s”, “his”, “him”, “he”, “her”, and “she”, and inserting (in the case of the word “Secretary”) “Commissioner of Social Security”, (in the case of the word “Secretary’s”) “Commissioner’s”, (in the case of the word “his”) “the Commissioner’s”, (in the case of the word “him”) “the Commissioner”, (in the case of the word “her”) “the Commissioner” or “the Commissioner’s”, as may be appropriate, and (in the case of the words “she” or “he”) the Commissioner”,

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

24. 1994

    Pub. L. 103–296 § 321(g)(1)(A) · 108 Stat. 1464

    1. Added · 42 U.S.C. § 430(b)(1); 42 U.S.C. § 430(b)(2)

       Pub. L. 103–296, § 321(g)(1)(A), added pars. (1) and (2)

    2. Struck · 42 U.S.C. § 430(b)(1); 42 U.S.C. § 430(b)(2)

       Pub. L. 103–296, § 321(g)(1)(A), struck out former pars. (1) and (2) which read as follows:

    Source evidence

    Code amendment note
    Subsec. (b)(1), (2). Pub. L. 103–296, § 321(g)(1)(A), added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:

    “(1) the contribution and benefit base which is in effect with respect to remuneration paid in (and taxable years beginning in) the calendar year in which the determination under subsection (a) of this section is made, and “(2) the ratio of (A) the deemed average total wages (as defined in section 409(k)(1) of this title) for the calendar year before the calendar year in which the determination under subsection (a) of this section is made to (B) the deemed average total wages (as so defined) for the calendar year before the most recent calendar year in which an increase in the contribution and benefit base was enacted or a determination resulting in such an increase was made under subsection (a) of this section,”.

    Enacted provision · exact public law section
    (A) In general.— Section 230(b) of the Social Security Act (42 U.S.C. 430(b)) is amended by striking paragraphs (1) and (2) and inserting the following:

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

25. 1994

    Pub. L. 103–296 § 321(b)(2) · 108 Stat. 1464

    Changed · 42 U.S.C. § 430(b)(2)(A); 42 U.S.C. § 430(b)(2)(B)

    Pub. L. 103–296, § 321(b)(2), made technical correction to directory language of Pub. L. 101–239, § 10208(b)(1). See 1989 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A), (B). Pub. L. 103–296, § 321(b)(2), made technical correction to directory language of Pub. L. 101–239, § 10208(b)(1). See 1989 Amendment note below.

    Enacted provision · exact public law section
    (2) Section 10208(b)(1) of Public Law 101–239 (amending section 230(b)(2)(A) of the Social Security Act) (103 Stat. 2477) is amended by striking “230(b)(2)(A)” and “430(b)(2)(A)” and 42 USC 430. inserting “230(b)(2)” and “430(b)(2)”, respectively, effective as if this paragraph were included in such section 10208(b)(1).

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

26. 1994

    Pub. L. 103–296 § 321(c)(6)(K) · 108 Stat. 1464

    Substituted · 42 U.S.C. § 430(c)

    Pub. L. 103–296, § 321(c)(6)(K), substituted “1986” for “1954” after “Code of”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 103–296, § 321(c)(6)(K), substituted “1986” for “1954” after “Code of”.

    Enacted provision · exact public law section
    (K) in section 230(c) (42 U.S.C. 430(c)), and

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

27. 1994

    Pub. L. 103–296 § 321(g)(1)(B) · 108 Stat. 1464

    Substituted · 42 U.S.C. § 430(d)

    Pub. L. 103–296, § 321(g)(1)(B), at end substituted parenthetical provisions beginning with “(except that” and ending with “reference to 1992).” for former parenthetical provisions which read as follows: “(except that, for purposes of subsection (b)(2)(A) of this section as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of section 409(k)(1) of this title) for such calendar year).”

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 103–296, § 321(g)(1)(B), at end substituted parenthetical provisions beginning with “(except that” and ending with “reference to 1992).” for former parenthetical provisions which read as follows: “(except that, for purposes of subsection (b)(2)(A) of this section as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of section 409(k)(1) of this title) for such calendar year).”

    Enacted provision · exact public law section
    (1) Adjustment of oasdi contribution and benefit base.— (A) In general.— Section 230(b) of the Social Security Act (42 U.S.C. 430(b)) is amended by striking paragraphs (1) and (2) and inserting the following:

    Effective date note
    Amendment by section 107(a)(4) 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. Pub. L. 103–296, title III, § 321(b)(2), Aug. 15, 1994, 108 Stat. 1537, provided that the amendment made by that section is effective as if included in section 10208(b)(1) of Pub. L. 101–239. Amendment by section 321(g)(1)(A), (B) of Pub. L. 103–296 effective with respect to the determination of the contribution and benefit base for years after 1994, see section 321(g)(3)(A) of Pub. L. 103–296, set out as a note under section 415 of this title.

38 of 40 references resolved to an enrolled provision · 2 partial