45 U.S.C. § 231q — Crediting service under Social Security

Page 94 TITLE 45—RAILROADS § 231o set out as a note under section 401 of Title 42, The Pub- lic Health and Welfare. AMENDMENTS 2004—Subsec. (d)(2). Pub. L. 108–203 inserted ‘‘or the Railroad Retirement Account’’ before ‘‘, and the Sec- retary shall make’’, ‘‘or the Railroad Retirement Board’’ before ‘‘only to pay benefits’’, ‘‘(either directly or through a commingled account consisting only of such obligations)’’ after ‘‘obligations of the United States’’, and ‘‘or to purchase such additional obliga- tions’’ before period at end. 2001—Subsec. (c)(1). Pub. L. 107–90, § 107(c)(2), inserted at end ‘‘The Secretary shall from time to time transfer to the disbursing agent under section 231f(b)(4) of this title amounts necessary to pay those benefits.’’ Subsec. (d)(1). Pub. L. 107–90, § 107(c)(3), struck out at end: ‘‘Whenever later in such month there is a transfer to the Social Security Equivalent Benefit Account under paragraph (2) or (4) of section 231f(c) of this title, the amount so transferred shall be immediately re- transferred to the Railroad Retirement Account. The amount retransferred under the preceding sentence shall not exceed the amount of any outstanding trans- fers under this paragraph from the Railroad Retire- ment Account plus such additional amounts deter- mined by the Board to be equal to the loss of interest to the Railroad Retirement Account resulting from such outstanding transfers.’’ Subsec. (d)(2). Pub. L. 107–90, § 107(c)(1), amended par. (2) generally. Prior to amendment, par. (2) read as fol- lows: ‘‘Whenever the Board determines that— ‘‘(A) amounts in the Railroad Retirement Account will not be sufficient to pay the annuities which it es- timates are due, or will become due, from such Ac- count, and ‘‘(B) the transfer under this paragraph will not jeopardize the present or future payment of social se- curity equivalent benefits, the Board shall request the Secretary of the Treasury to transfer from the Social Security Equivalent Benefit Account to the Railroad Retirement Account such moneys as the Board estimates will be necessary for the payment of such annuities, and the Secretary shall make such transfer. No transfer under this paragraph shall be required to be repaid.’’ Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 98–76, title V, § 501(b)(1), Aug. 12, 1983, 97 Stat. 440, provided that: ‘‘The amendment made by this sec- tion [enacting this section] shall take effect on October 1, 1984.’’ TREATMENT OF TIER 1 PORTION OF TAX IMPOSED WITH RESPECT TO COMPENSATION PAID BEFORE 1985 Pub. L. 98–76, title V, § 501(b)(2), Aug. 12, 1983, 97 Stat. 440, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘(A) The tier 1 portion of the tax imposed by section 3201, 3211, or 3221 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3201, 3211, 3221], as the case may be, with respect to compensation paid before 1985 shall be treated as described in subparagraph (A) of section 15A(b)(1) of the Railroad Retirement Act of 1974 [subsec. (b)(1)(A) of this section]. ‘‘(B) For purposes of subparagraph (A), the tier 1 por- tion of any tax is so much of such tax as is determined by reference to the rates of taxes imposed by chapter 21 of the Internal Revenue Code of 1986 [26 U.S.C. 3101 et seq.].’’ § 231o. Private pensions Nothing in this subchapter shall be taken as restricting or discouraging payment by employ- ers to retired employees of pensions or gratu- ities in addition to the annuities paid to such employees under this subchapter, nor shall this subchapter be taken as terminating any trust heretofore created for the payment of such pen- sions or gratuities. The annuity, except a sup- plemental annuity under section 231a(b) of this title, of an individual shall not be reduced on ac- count of any pension or gratuity paid by an em- ployer to such individual. (Aug. 29, 1935, ch. 812, § 16, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1349.) § 231p. Free transportation It shall not be unlawful for carriers by rail- road subject to this subchapter to furnish free transportation to individuals receiving annu- ities under this subchapter in the same manner as such transportation is furnished to employees in their service. (Aug. 29, 1935, ch. 812, § 17, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1349.) § 231q. Crediting service under Social Security Act (1) Except as provided in subdivision (2), the term ‘‘employment’’ as defined in section 216 of the Social Security Act [42 U.S.C. 416] shall not include service performed by an individual as an employee as defined in section 231(b) of this title. (2) For the purpose of determining (i) monthly insurance benefits under the Social Security Act [42 U.S.C. 301 et seq.] to an employee who will have completed less than ten years of service (or less than five years of service, all of which ac- crues after December 31, 1995) and to others de- riving from him or her during his or her life and (ii) monthly insurance benefits and lump-sum death benefits under such Act with respect to the death of an employee who (A) will have com- pleted less than ten years of service (or less than five years of service, all of which accrues after December 31, 1995) or (B) will have completed ten or more years of service (or five or more years of service, all of which accrues after De- cember 31, 1995) but will not have had a current connection with the railroad industry at the time of his death, and for the purposes of section 203 and section 216(i) of that Act [42 U.S.C. 403, 416(i)], section 210(a)(9) of the Social Security Act [42 U.S.C. 410(a)(9)] and subdivision (1) of this section shall not operate to exclude from ‘‘employment’’ under the Social Security Act service which would otherwise be included in such ‘‘employment’’ but for such sections. For such purpose, compensation paid in a calendar year shall, in the absence of evidence to the con- trary, be presumed to have been paid in equal proportions with respect to all months in the year in which the employee will have been in service as an employee. In the application of the Social Security Act pursuant to this subdivision to service as an employee, all service as defined in section 231(d) of this title shall be deemed to have been performed within the United States. (Aug. 29, 1935, ch. 812, § 18, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1349; Page 95 TITLE 45—RAILROADS § 231r amended Pub. L. 97–35, title XI, § 1125, Aug. 13, 1981, 95 Stat. 639; Pub. L. 107–90, title I, § 103(g), Dec. 21, 2001, 115 Stat. 881.) Editorial Notes REFERENCES IN TEXT The Social Security Act, referred to in par. (2), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. AMENDMENTS 2001—Par. (2). Pub. L. 107–90 inserted ‘‘(or less than five years of service, all of which accrues after Decem- ber 31, 1995)’’ after ‘‘ten years of service’’ in two places and inserted ‘‘(or five or more years of service, all of which accrues after December 31, 1995)’’ after ‘‘ten or more years of service’’. 1981—Par. (2). Pub. L. 97–35 inserted ‘‘and section 216(i)’’ after ‘‘203’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–90 effective Jan. 1, 2002, see section 103(j) of Pub. L. 107–90, set out as a note under section 405 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–35 effective Jan. 1, 1975, see section 1129(b)(2) of Pub. L. 97–35, set out as a note under section 231 of this title. § 231r. Automatic benefit eligibility requirement adjustments (a) Reduced benefits If title II of the Social Security Act [42 U.S.C. 401 et seq.] is amended at any time after Decem- ber 31, 1974, to reduce the eligibility require- ments for old-age insurance benefits, disability insurance benefits, wife’s insurance benefits payable to a wife, husband’s insurance benefits, child’s insurance benefits payable to a child of a deceased individual, widow’s insurance benefits payable to a widow, widower’s insurance bene- fits, mother’s insurance benefits payable to a widow, or parent’s insurance benefits, such re- duced eligibility requirements shall be applica- ble, in accordance with regulations prescribed by the Board, to individuals, spouses, or sur- vivors, as the case may be, under section 231a of this title to the extent that such reduced eligi- bility requirements would provide such individ- uals, spouses, or survivors with entitlement to annuities under such section 231a of this title to which they would not be entitled except for such reduced eligibility requirements: Provided, how- ever, That no annuity shall be paid to any person pursuant to the provisions of this subsection if that person does not satisfy an eligibility re- quirement imposed by section 231a of this title of a kind not imposed by the Social Security Act [42 U.S.C. 301 et seq.] on December 31, 1974, or an eligibility requirement imposed by section 231a of this title of a kind which was imposed by the Social Security Act on December 31, 1974, but which was not reduced by the amendment to that Act: Provided further, That the annuity amounts to which such individuals, spouses, or survivors will be entitled under this subchapter by reason of the provisions of this subsection shall be only such amounts as are determined under the provisions of section 231b(a), 231c(a), or 231c(f), respectively, of this title. (b) Additional eligible beneficiaries If title II of the Social Security Act [42 U.S.C. 401 et seq.] is amended at any time after Decem- ber 31, 1974, to provide monthly insurance bene- fits under that Act to a class of beneficiaries not entitled to such benefits thereunder prior to January 1, 1975, every person who is a member of such class of beneficiaries shall be entitled to annuities under section 231a of this title, in ac- cordance with regulations prescribed by the Board, in an amount equal to the amount of the monthly insurance benefit to which such person would have been entitled under the Social Secu- rity Act [42 U.S.C. 301 et seq.] if service as an employee after December 31, 1936, had been in- cluded in the term ‘‘employment’’ as defined in that Act. (c) Reduced conditions of entitlement; expanded benefits If section 226 [42 U.S.C. 426] or title XVIII [42 U.S.C. 1395 et seq.] of the Social Security Act is amended at any time after December 31, 1974, to reduce the conditions of entitlement to, or to expand the nature of, the benefits payable there- under, or if health care benefits in addition to, or in lieu of, the benefits payable under such section 226 or such title XVIII are provided by any provision of law which becomes effective at any time after December 31, 1974, such reduc- tions in the conditions of entitlement to bene- fits, such expanded benefits, or such additional, or substituted, health care benefits shall be available to every employee (as defined in this subchapter), and those deriving from him, in the same manner, and to the same extent, as if his service as an employee after December 31, 1936, had been included in the term ‘‘employment’’ as defined in the Social Security Act [42 U.S.C. 301 et seq.]. The Board shall have the same author- ity, in accordance with regulations prescribed by it, to determine the rights of employees who will have completed ten years of service (or five or more years of service, all of which accrues after December 31, 1995), and of those deriving from such employees, to benefits provided by reason of the provisions of this subsection as the Secretary of Health and Human Services has with respect to individuals insured under the Social Security Act. (d) Limitations Notwithstanding the provisions of subsections (a), (b), and (c) of this section— (1) No annuity or other benefit shall be pay- able to any person on the basis of the com- pensation and years of service of an individual by reason of the provisions of subsection (a), (b), or (c) of this section if, and to the extent that, such annuity or other benefit would du- plicate a benefit payable to such person on the basis of such compensation and years of serv- ice under a provision of the Social Security Act [42 U.S.C. 301 et seq.], or any other Act of Congress, which becomes effective after De- cember 31, 1974.