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Title 42 — The Public Health and Welfare

Chapter 7 — Social Security

§ 911. Budgetary treatment of trust fund operations

Statutory text

(a)

The receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the taxes imposed under sections 1401 and 3101 of the Internal Revenue Code of 1986 shall not be included in the totals of the budget of the United States Government as submitted by the President or of the congressional budget and shall be exempt from any general budget limitation imposed by statute on expenditures and net lending (budget outlays) of the United States Government.

(b)

No provision of law enacted after (other than a provision of an appropriation Act that appropriated funds authorized under this chapter as in effect on ) may provide for payments from the general fund of the Treasury to any Trust Fund specified in subsection (a) or for payments from any such Trust Fund to the general fund of the Treasury.

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. Pub. L. 98–21 title III § 346(a)(1) · 97 Stat. 65

    Enacted · 42 U.S.C. § 911

    Aug. 14, 1935, ch. 531, title VII, § 710, as added and amended Pub. L. 98–21, title III, § 346(a)(1), (b), Apr. 20, 1983, 97 Stat. 137, 138

    Source evidence

    Code source credit
    Aug. 14, 1935, ch. 531, title VII, § 710, as added and amended Pub. L. 98–21, title III, § 346(a)(1), (b), Apr. 20, 1983, 97 Stat. 137, 138

    Enacted provision · exact public law section
    (1) Title VII of the Social Security Act (as amended by section 143 of this Act) is further amended by adding at the end Ante, p. 102. thereof the following new section: “budgetary treatment of trust fund operations “Sec. 710. The disbursements of the Federal Old-Age and Survivors 42 USC 911. Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund shall be treated as a separate major functional category in the budget of the United States Government as submitted by the President and in the congressional budget, and the receipts of such Trust Funds, including 26 USC 1401, 3101, 3111. the taxes imposed under sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954, shall be set forth separately in such budgets.”.

  2. Pub. L. 98–21 § 346(b) · 97 Stat. 65

    1. Amended · 42 U.S.C. § 911

      Pub. L. 98–21, § 346(b), amended section generally

    2. Added · 42 U.S.C. § 911

      Pub. L. 98–21, § 346(b), adding subsec. (a)

    3. Amended · 42 U.S.C. § 911

      Pub. L. 98–21, § 346(b), designating existing provisions as subsec. (b)

    4. Struck · 42 U.S.C. § 911

      Pub. L. 98–21, § 346(b), striking out “Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the” after “The disbursements of the”

    5. Substituted · 42 U.S.C. § 911

      Pub. L. 98–21, § 346(b), substituting “such Trust Fund” for “such Trust Funds”, including the taxes imposed under sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954,” after “receipts of such Trust Fund”

    Source evidence

    Code amendment note
    Pub. L. 98–21, § 346(b), amended section generally, adding subsec. (a) and designating existing provisions as subsec. (b) and striking out “Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the” after “The disbursements of the” and substituting “such Trust Fund” for “such Trust Funds”, including the taxes imposed under sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954,” after “receipts of such Trust Fund”.

    Enacted provision · exact public law section
    (b) Effective for fiscal years beginning on or after October 1, 1992, section 710 of such Act (as added by subsection (a) of this section) is Ante, p. 137. amended to read as follows: “budgetary treatment op trust fund operations “Sec. 710. (a) The receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund and the taxes imposed under sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954 shall not be included in the totals 26 USC 1401, 3101, 3111. of the budget of the United States Government as submitted by the President or of the congressional budget and shall be exempt from any general budget limitation imposed by statute on expenditures and net lending (budget outlays) of the United States Government. “(b) The disbursements of the Federal Supplementary Medical Insurance Trust Fund shall be treated as a separate major functional category in the budget of the United States Government as submitted by the President and in the congressional budget, and the receipts of such Trust Fund shall be set forth separately in such budgets.”.

  3. Balanced Budget and Emergency Deficit Control Act of 1985

    Pub. L. 99–177 § 261(b) · 99 Stat. 1037

    1. Amended · 42 U.S.C. § 911(a)

      Pub. L. 99–177, § 261(b), designated existing provisions as par. (1)

    2. Added · 42 U.S.C. § 911(a)

      Pub. L. 99–177, § 261(b), added par. (2)

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 99–177, § 261(b), designated existing provisions as par. (1) and added par. (2).

    Enacted provision · exact public law section
    (b) Fiscal Year 1993 and Thereafter.— Section 710(a) of the Social Security Act (42 U.S.C. 911 note), as amended by section 346(b) of the Social Security Amendments of 1983 (to be effective with respect to fiscal years beginning after September 30, 1992) is amended— (1) by inserting “(1)” after the subsection designation; and (2) by adding at the end thereof the following new paragraph: “(2) No provision of law enacted after the date of the enactment of the Balanced Budget and Emergency Deficit Control Act of 1985 (other than a provision of an appropriation Act that appropriates 42 USC 911. funds authorized under the Social Security Act as in effect on the date of the enactment of the Balanced Budget and Emergency Deficit Control Act of 1985) may provide for payments from the general fund of the Treasury to any Trust Fund specified in paragraph (1) or for payments from any such Trust Fund to the general fund of the Treasury.”.

    Effective date note
    Pub. L. 99–177, title II, § 261(a)(2), Dec. 12, 1985, 99 Stat. 1094, provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to fiscal years beginning after September 30, 1985, and ending before October 1, 1992.”

  4. Balanced Budget and Emergency Deficit Control Act of 1985

    Pub. L. 99–177 § 261(a)(1)(E) · 99 Stat. 1037

    Added · 42 U.S.C. § 911(a)

    Pub. L. 99–177, § 261(a)(1)(E), temporarily added subsec. (a). See Effective and Termination Dates of 1985 Amendment note below

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 99–177, § 261(a)(1)(E), temporarily added subsec. (a). See Effective and Termination Dates of 1985 Amendment note below.

    Enacted provision · exact public law section
    (E) by inserting immediately after the section designation the following: “(a) The receipts and disbursements of the Federal Old-Age and Taxes. Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, and the taxes imposed under sections 1401(a), 3101(a), and 3111(a) of the Internal Revenue Code of 1954, shall not 26 USC 1401, 3101, 3111. be included in the totals of the budget of the United States Government as submitted by the President or of the congressional budget and shall be exempt from any general budget limitation imposed by statute on expenditures and net lending (budget outlays) of the United States Government.”; and

    Effective date note
    Pub. L. 99–177, title II, § 261(a)(2), Dec. 12, 1985, 99 Stat. 1094, provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to fiscal years beginning after September 30, 1985, and ending before October 1, 1992.”

  5. Balanced Budget and Emergency Deficit Control Act of 1985

    Pub. L. 99–177 § 261(a)(1)(A) · 99 Stat. 1037

    1. Amended · 42 U.S.C. § 911(b)

      Pub. L. 99–177, § 261(a)(1)(A)–(D), temporarily designated existing provisions as subsec. (b)

    2. Struck · 42 U.S.C. § 911(b)

      Pub. L. 99–177, § 261(a)(1)(A)–(D), temporarily struck out references to the Federal Old-Age and Survivors Insurance Trust Fund and to the Federal Disability Insurance Trust Fund

    3. Substituted · 42 U.S.C. § 911(b)

      Pub. L. 99–177, § 261(a)(1)(A)–(D), temporarily substituted “sections 1401(b), 3101(b), and 3111(b) of the Internal Revenue Code of 1954” for “sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954”. See Effective and Termination Dates of 1985 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 99–177, § 261(a)(1)(A)–(D), temporarily designated existing provisions as subsec. (b), struck out references to the Federal Old-Age and Survivors Insurance Trust Fund and to the Federal Disability Insurance Trust Fund, and substituted “sections 1401(b), 3101(b), and 3111(b) of the Internal Revenue Code of 1954” for “sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954”. See Effective and Termination Dates of 1985 Amendment note below.

    Enacted provision · exact public law section
    (A) by striking out all beginning with “the” the first place it appears down through “Disability Insurance Trust Fund, the” and inserting in lieu thereof “the”;

    Effective date note
    Pub. L. 99–177, title II, § 261(a)(2), Dec. 12, 1985, 99 Stat. 1094, provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to fiscal years beginning after September 30, 1985, and ending before October 1, 1992.”

  6. Balanced Budget and Emergency Deficit Control Act of 1985

    Pub. L. 99–177 § 261(a)(1)(F) · 99 Stat. 1037

    Added · 42 U.S.C. § 911(c)

    Pub. L. 99–177, § 261(a)(1)(F), temporarily added subsec. (c). See Effective and Termination Dates of 1985 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 99–177, § 261(a)(1)(F), temporarily added subsec. (c). See Effective and Termination Dates of 1985 Amendment note below.

    Enacted provision · exact public law section
    (F) by adding at the end thereof the following new subsection: “(c) No provision of law enacted after the date of the enactment of Prohibition. the Balanced Budget and Emergency Deficit Control Act of 1985 (other than a provision of an appropriation Act that appropriates funds authorized under the Social Security Act as in effect on the 42 USC 1305. date of the enactment of the Balanced Budget and Emergency Deficit Control Act of 1985) may provide for payments from the general fund of the Treasury to the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, or for payments from either such Trust Fund to the general fund of the Treasury.”.

    Effective date note
    Pub. L. 99–177, title II, § 261(a)(2), Dec. 12, 1985, 99 Stat. 1094, provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to fiscal years beginning after September 30, 1985, and ending before October 1, 1992.”

  7. Balanced Budget Act of 1997

    Pub. L. 105–33 title X § 10209(c) · 111 Stat. 251

    Amended · 42 U.S.C. § 911

    Pub. L. 105–33 amended section generally. Prior to amendment, section provided that receipts and disbursements of Federal Old-Age and Survivors Insurance Trust Fund, Federal Disability Insurance Trust Fund, and Federal Hospital Insurance Trust Fund and taxes imposed under sections 1401, 3101, and 3111 of title 26 were not to be included in totals of budget of United States Government, that no law enacted after Dec. 12, 1985, except certain appropriations Act provisions, could provide for payments from general fund of the Treasury to any such Trust Fund or from any such Trust Fund to general fund, and that disbursements of Federal Supplementary Medical Insurance Trust Fund were to be treated as a separate major functional category in budget of the Government

    Source evidence

    Code amendment note
    Pub. L. 105–33 amended section generally. Prior to amendment, section provided that receipts and disbursements of Federal Old-Age and Survivors Insurance Trust Fund, Federal Disability Insurance Trust Fund, and Federal Hospital Insurance Trust Fund and taxes imposed under sections 1401, 3101, and 3111 of title 26 were not to be included in totals of budget of United States Government, that no law enacted after Dec. 12, 1985, except certain appropriations Act provisions, could provide for payments from general fund of the Treasury to any such Trust Fund or from any such Trust Fund to general fund, and that disbursements of Federal Supplementary Medical Insurance Trust Fund were to be treated as a separate major functional category in budget of the Government.

    Enacted provision · exact public law section
    (c) Budgetary Treatment of Certain Trust Fund Operations.— Section 710 of the Social Security Act (42 U.S.C. 911) is amended to read as follows: “budgetary treatment of trust fund operations “Sec. 710. (a) The receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the taxes imposed under sections 1401 and 3101 of the Internal Revenue Code of 1986 shall not be included in the totals of the budget of the United States Government as submitted by the President or of the congressional budget and shall be exempt from any general budget limitation imposed by statute on expenditures and net lending (budget outlays) of the United States Government. “(b) No provision of law enacted after the date of enactment of the Balanced Budget and Emergency Deficit Control Act of 1985 (other than a provision of an appropriation Act that appropriated funds authorized under the Social Security Act as in effect on the date of the enactment of the Balanced Budget and Emergency Deficit control Act of 1985) may provide for payments from the general fund of the Treasury to any Trust Fund specified in subsection (a) or for payments from any such Trust Fund to the general fund of the Treasury.”.

14 of 14 references resolved to an enrolled provision

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (a), is classified generally to Title 26, Internal Revenue Code.

Amendments1983–1997 · 3 rounds

1997

Pub. L. 105–33 amended section generally. Prior to amendment, section provided that receipts and disbursements of Federal Old-Age and Survivors Insurance Trust Fund, Federal Disability Insurance Trust Fund, and Federal Hospital Insurance Trust Fund and taxes imposed under sections 1401, 3101, and 3111 of title 26 were not to be included in totals of budget of United States Government, that no law enacted after , except certain appropriations Act provisions, could provide for payments from general fund of the Treasury to any such Trust Fund or from any such Trust Fund to general fund, and that disbursements of Federal Supplementary Medical Insurance Trust Fund were to be treated as a separate major functional category in budget of the Government.

1985

Subsec. (a). Pub. L. 99–177, § 261(b), designated existing provisions as par. (1) and added par. (2).

Pub. L. 99–177, § 261(a)(1)(E), temporarily added subsec. (a). See Effective and Termination Dates of 1985 Amendment note below.

Subsec. (b). Pub. L. 99–177, § 261(a)(1)(A)–(D), temporarily designated existing provisions as subsec. (b), struck out references to the Federal Old-Age and Survivors Insurance Trust Fund and to the Federal Disability Insurance Trust Fund, and substituted “sections 1401(b), 3101(b), and 3111(b) of the Internal Revenue Code of 1954” for “sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954”. See Effective and Termination Dates of 1985 Amendment note below.

Subsec. (c). Pub. L. 99–177, § 261(a)(1)(F), temporarily added subsec. (c). See Effective and Termination Dates of 1985 Amendment note below.

1983

Pub. L. 98–21, § 346(b), amended section generally, adding subsec. (a) and designating existing provisions as subsec. (b) and striking out “Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the” after “The disbursements of the” and substituting “such Trust Fund” for “such Trust Funds”, including the taxes imposed under sections 1401, 3101, and 3111 of the Internal Revenue Code of 1954,” after “receipts of such Trust Fund”.

Statutory Notes and Related Subsidiaries

Effective and Termination Dates of 1985 Amendment

Pub. L. 99–177, title II, § 261(a)(2), , 99 Stat. 1094, provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to fiscal years beginning after , and ending before .”

Effective Date of 1983 Amendment

Pub. L. 98–21, title III, § 346(b), , 97 Stat. 138, provided that the amendment made by that section is effective for fiscal years beginning on or after .

Effective and Termination Dates

Pub. L. 98–21, title III, § 346(a)(2), , 97 Stat. 138, provided that: “The amendment made by paragraph (1) [enacting this section] shall apply with respect to fiscal years beginning on or after , and ending on or before , except that such amendment shall apply with respect to the fiscal year beginning on , to the extent it relates to the congressional budget.”

Credits

1935–1997 · 3 acts
  1. 1935Aug. 14, 1935, ch. 531, title VII, § 710, as added and amended Pub. L. 98–21, title III, § 346(a)(1), (b), , 97 Stat. 137, 138
  2. 1985Pub. L. 99–177, title II, § 261(a)(1), (b), , 99 Stat. 1093, 1094
  3. 1997Pub. L. 105–33, title X, § 10209(c), , 111 Stat. 711.
Show as published

(Aug. 14, 1935, ch. 531, title VII, § 710, as added and amended Pub. L. 98–21, title III, § 346(a)(1), (b), , 97 Stat. 137, 138; Pub. L. 99–177, title II, § 261(a)(1), (b), , 99 Stat. 1093, 1094; Pub. L. 105–33, title X, § 10209(c), , 111 Stat. 711.)

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