H.R. 14311 (93rd): Combined Old-Age, Survivors, and Disability Insurance-Income Tax Reporting Amendments

Introduced:
Apr 23, 1974 (93rd Congress, 1973–1974)
Status:
Died (Referred to Committee)
See Instead:

H.R. 15433 (same title)
Referred to Committee — Jun 18, 1974

H.R. 15318 (same title)
Referred to Committee — Jun 11, 1974

H.R. 15062 (same title)
Referred to Committee — May 29, 1974

H.R. 14940 (same title)
Referred to Committee — May 22, 1974

H.R. 14906 (same title)
Referred to Committee — May 20, 1974

H.R. 14905 (same title)
Referred to Committee — May 20, 1974

H.R. 14814 (same title)
Referred to Committee — May 15, 1974

H.R. 14605 (same title)
Referred to Committee — May 06, 1974

H.R. 14604 (same title)
Referred to Committee — May 06, 1974

H.R. 14603 (same title)
Referred to Committee — May 06, 1974

H.R. 14583 (same title)
Referred to Committee — May 06, 1974

Sponsor
Albert Ullman
Representative for Oregon's 2nd congressional district
Party
Democrat
Related Bills
H.R. 15433 (identical)

Referred to Committee
Last Action: Jun 18, 1974

H.R. 15318 (identical)

Referred to Committee
Last Action: Jun 11, 1974

 
Status

This bill was introduced on April 23, 1974, in a previous session of Congress, but was not enacted.

Progress
Introduced Apr 23, 1974
Referred to Committee Apr 23, 1974
 
Full Title

A bill to amend the provisions of the Social Security Act to consolidate the reporting of wages by employers for income tax withholding and old-age, survivors, and disability insurance purposes.

Summary

No summaries available.

Cosponsors
1 cosponsors (1D) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

 
Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.

Widget

Get a bill status widget for your website »

Citation

Click a format for a citation suggestion:

Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/23/1974--Introduced.
Combined Old-Age, Survivors, and Disability Insurance - Income Tax Reporting Amendments -
Title I - Amendments to Title II of the Social Security Act
Directs the Secretary of the Treasury to make available specified tax returns to the Secretary of Health, Education, and Welfare. Empowers the Secretary of HEW and the Secretary of the Treasury to enter into an agreement for the processing of information contained in such returns.
Requires the Secretary of the Treasury to provide to the Secretary of HEW any documents they agree are necessary for such processing.
Directs the Managing Trustee of the Trust Funds, including the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund, to pay into the Treasury the amounts he and the Secretary of HEW estimate will be expended from the general fund of the Treasury by the Departments of HEW and Treasury for the administration of
(1) titles II, and XVIII of the Social Security Act, and
(2) specified chapters and subchapters of the Internal Revenue Code. Requires the Secretary of HEW to apportion (between each trust fund and the general fund in the Treasury) the costs of administrating titles II, XVI and XVIII of the Social Security Act and its costs in carrying out specified functions of this Act. Provides that average monthly wage, quarters of coverage, and coverage credits derived from self-employment income for taxable years beginning before 1974 are to be determined on a basis of income credited to calendar quarters.
Limits quarters coverage to quarters occuring before 1974 and makes additional modification to taxation of self-employed persons.
Allocates, under the Social Security Act, coverage credits for earnings before 1974 based on quarters of coverage and after 1973 on the basis of earnings during the calendar year.
Provides that a person will satisfy the requirements prerequisite to a determination of disability if he has 20 or more coverage credits which were credited to the period ending on the day the disability arose and consisting of that part of the current calendar year up until the day the disability began and the nine prior calendar years.
Redefines a "fully insured individual" in terms of coverage credits rather than quarters of coverage.
States that any person upon attaining the age of 62 with the proper number of coverage credits is fully insured.
Provides that specified benefits be paid to individuals not citizens of the United States who amassed sufficient coverage credits.
Title II - Amendments Preserving Relationship Between Railroad Retirement and Old-Age, Survivors, and Disability Insurance
Provides, under the Railroad Retirement Act of 1937, that in the calucalation of an employee's "average monthly remumeration" after calendar year 1974 an individual employee shall obtain the benefit of full allowable coverage credits, irrespective of whether particular quarters of coverage were otherwise available for calculation purposes.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

Use the comment space below for discussion of the merits of H.R. 14311 (93rd) with other GovTrack users.
Your comments are not read by Congressional staff.

comments powered by Disqus