42 U.S.C. § 432 — Processing of tax data

Page 2114 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 432 (2) This subsection shall not be applicable in the case of any monthly benefit or lump-sum death payment if— (A) a larger such benefit or payment, as the case may be, would be payable without its ap- plication; or (B) a benefit (other than a benefit payable in a lump-sum unless it is a commutation of, or a substitute for, periodic payments) which is based, in whole or in part, upon internment during any period from December 7, 1941, through December 31, 1946, at a place within the United States operated by the Government of the United States for the internment of United States citizens of Japanese ancestry, is determined by any agency or wholly owned in- strumentality of the United States to be pay- able by it under any other law of the United States or under a system established by such agency or instrumentality. The provisions of clause (B) shall not apply in the case of any monthly benefit or lump-sum death payment under this subchapter if its ap- plication would reduce by $0.50 or less the pri- mary insurance amount (as computed under sec- tion 415 of this title prior to any recomputation thereof pursuant to subsection (f) of such sec- tion) of the individual on whose wages and self- employment income such benefit or payment is based. The provisions of clause (B) shall also not apply for purposes of section 416(i)(3) of this title. (3) Upon application for benefits, a recalcula- tion of benefits (by reason of this section), or a lump-sum death payment on the basis of the wages and self-employment income of any indi- vidual who was an internee, the Commissioner of Social Security shall accept the certification of the Secretary of Defense or his designee con- cerning any period of time for which an internee is to receive credit under paragraph (1) and shall make a decision without regard to clause (B) of paragraph (2) of this subsection unless the Com- missioner has been notified by some other agen- cy or instrumentality of the United States that, on the basis of the period for which such indi- vidual was an internee, a benefit described in clause (B) of paragraph (2) has been determined by such agency or instrumentality to be payable by it. If the Commissioner of Social Security has not been so notified, the Commissioner shall then ascertain whether some other agency or wholly owned instrumentality of the United States has decided that a benefit described in clause (B) of paragraph (2) is payable by it. If any such agency or instrumentality has decided, or thereafter decides, that such a benefit is pay- able by it, it shall so notify the Commissioner of Social Security, and the Commissioner of Social Security shall certify no further benefits for payment or shall recompute the amount of any further benefits payable, as may be required by this section. (4) Any agency or wholly owned instrumen- tality of the United States which is authorized by any law of the United States to pay benefits, or has a system of benefits which are based, in whole or in part, on any period for which any in- dividual was an internee shall, at the request of the Commissioner of Social Security, certify to the Commissioner, with respect to any indi- vidual who was an internee, such information as the Commissioner of Social Security deems nec- essary to carry out the Commissioner’s func- tions under paragraph (3) of this subsection. (c) Authorization of appropriations There are authorized to be appropriated to the Trust Funds and the Federal Hospital Insurance Trust Fund for the fiscal year ending June 30, 1978, such sums as the Commissioner of Social Security and the Secretary jointly determine would place the Trust Funds and the Federal Hospital Insurance Trust Fund in the position in which they would have been if the preceding provisions of this section had not been enacted. (Aug. 14, 1935, ch. 531, title II, § 231, as added Pub. L. 92–603, title I, § 142(a), Oct. 30, 1972, 86 Stat. 1367; amended Pub. L. 98–369, div. B, title VI, § 2663(j)(2)(A)(iii), July 18, 1984, 98 Stat. 1170; Pub. L. 103–296, title I, § 107(a)(1), (4), (c), Aug. 15, 1994, 108 Stat. 1477, 1478, 1481.) Editorial Notes AMENDMENTS 1994—Subsec. (b)(3). Pub. L. 103–296, § 107(a)(1), (4), substituted ‘‘Commissioner of Social Security’’ for ‘‘Secretary of Health and Human Services’’ after ‘‘an internee, the’’, after ‘‘If the’’, and after ‘‘so notify the’’, substituted ‘‘the Commissioner’’ for ‘‘he’’ before ‘‘has been notified’’ and before ‘‘shall then ascertain’’, and substituted ‘‘Commissioner of Social Security’’ for ‘‘Secretary’’ before ‘‘shall certify no’’. Subsec. (b)(4). Pub. L. 103–296, § 107(a)(1), (4), sub- stituted ‘‘Commissioner of Social Security, certify to the Commissioner, with respect to any individual who was an internee, such information as the Commissioner of Social Security deems necessary to carry out the Commissioner’s functions under paragraph (3) of this subsection’’ for ‘‘Secretary of Health and Human Serv- ices, certify to him, with respect to any individual who was an internee, such information as the Secretary deems necessary to carry out his functions under para- graph (3) of this subsection’’. Subsec. (c). Pub. L. 103–296, § 107(c), substituted ‘‘Com- missioner of Social Security and the Secretary jointly determine’’ for ‘‘Secretary determines’’. 1984—Subsec. (b)(3), (4). Pub. L. 98–369 substituted ‘‘Health and Human Services’’ for ‘‘Health, Education, and Welfare’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by 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. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title. SPECIAL $50 PAYMENT UNDER TAX REDUCTION ACT OF 1975 Special payment of $50 as soon as practicable after Mar. 29, 1975, by the Secretary of the Treasury to each individual who, for the month of March 1975, was enti- tled to a monthly insurance benefit payable under this subchapter, see section 702 of Pub. L. 94–12, set out as a note under section 402 of this title. § 432. Processing of tax data The Secretary of the Treasury shall make available information returns filed pursuant to Page 2115 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 433 part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986, to the Commissioner of Social Security for the pur- poses of this subchapter and subchapter XI. The Commissioner of Social Security and the Sec- retary of the Treasury are authorized to enter into an agreement for the processing by the Commissioner of Social Security of information contained in returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986. Notwithstanding the provisions of section 6103(a) of the Internal Revenue Code of 1986, the Secretary of the Treasury shall make available to the Commis- sioner of Social Security such documents as may be agreed upon as being necessary for pur- poses of such processing. For purposes of car- rying out the return processing program de- scribed in the preceding sentence, the Commis- sioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accu- racy of the records maintained by the Commis- sioner of Social Security related to the amounts of wages paid to, and the amounts of self-em- ployment income derived by, individuals. The Commissioner of Social Security shall process any withholding tax statements or other docu- ments made available to the Commissioner by the Secretary of the Treasury pursuant to this section. Any agreement made pursuant to this section shall remain in full force and effect until modified or otherwise changed by mutual agree- ment of the Commissioner of Social Security and the Secretary of the Treasury. (Aug. 14, 1935, ch. 531, title II, § 232, as added Pub. L. 94–202, § 8(b), Jan. 2, 1976, 89 Stat. 1137; amend- ed Pub. L. 103–296, title I, § 107(a)(4), title III, § 321(c)(6)(L), Aug. 15, 1994, 108 Stat. 1478, 1538; Pub. L. 116–25, title II, § 2007(b)(2), July 1, 2019, 133 Stat. 1006.) Editorial Notes REFERENCES IN TEXT The Internal Revenue Code of 1986, referred to in text, is classified generally to Title 26, Internal Revenue Code. Part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986 is classified to section 6031 et seq. of Title 26. AMENDMENTS 2019—Pub. L. 116–25 inserted ‘‘For purposes of car- rying out the return processing program described in the preceding sentence, the Commissioner of Social Se- curity shall request, not less than annually, such infor- mation described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commis- sioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment in- come derived by, individuals.’’ after ‘‘such processing.’’ 1994—Pub. L. 103–296, § 321(c)(6)(L), substituted ‘‘1986’’ for ‘‘1954’’ after ‘‘Code of’’ wherever appearing. Pub. L. 103–296, § 107(a)(4), substituted ‘‘Commissioner of Social Security’’ for ‘‘Secretary’’ wherever appear- ing, except where appearing before ‘‘of the Treasury’’ and substituted ‘‘available to the Commissioner’’ for ‘‘available to him’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2019 AMENDMENT Amendment by Pub. L. 116–25 applicable to deter- minations made after the date that is 6 months after July 1, 2019, see section 2007(d) of Pub. L. 116–25, set out as a note under section 7529 of Title 26, Internal Rev- enue Code. EFFECTIVE DATE OF 1994 AMENDMENT Amendment by section 107(a)(4) of Pub. L. 103–296 ef- fective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title. EFFECTIVE DATE Pub. L. 94–202, § 8(c), Jan. 2, 1976, 89 Stat. 1137, pro- vided that: ‘‘Section 232 of the Social Security Act [42 U.S.C. 432], as added by subsection (b) of this section, shall be effective with respect to statements reporting income received after 1977.’’ § 433. International agreements (a) Purpose of agreement The President is authorized (subject to the succeeding provisions of this section) to enter into agreements establishing totalization ar- rangements between the social security system established by this subchapter and the social se- curity system of any foreign country, for the purposes of establishing entitlement to and the amount of old-age, survivors, disability, or de- rivative benefits based on a combination of an individual’s periods of coverage under the social security system established by this subchapter and the social security system of such foreign country. (b) Definitions For the purposes of this section— (1) the term ‘‘social security system’’ means, with respect to a foreign country, a social in- surance or pension system which is of general application in the country and under which periodic benefits, or the actuarial equivalent thereof, are paid on account of old age, death, or disability; and (2) the term ‘‘period of coverage’’ means a period of payment of contributions or a period of earnings based on wages for employment or on self-employment income, or any similar pe- riod recognized as equivalent thereto under this subchapter or under the social security system of a country which is a party to an agreement entered into under this section. (c) Crediting periods of coverage; conditions of payment of benefits (1) Any agreement establishing a totalization arrangement pursuant to this section shall pro- vide— (A) that in the case of an individual who has at least 6 quarters of coverage as defined in section 413 of this title and periods of coverage under the social security system of a foreign country which is a party to such agreement, periods of coverage of such individual under such social security system of such foreign country may be combined with periods of cov- erage under this subchapter and otherwise considered for the purposes of establishing en- titlement to and the amount of old-age, sur- vivors, and disability insurance benefits under this subchapter;