A bill to amend title II of the Social Security Act to provide that social security credits based on self-employment income shall be available only to the extent that the self-employment tax has been paid with respect to such income.

Summary

Amends title II (Old-Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the payment of benefits based on self-employment income if the self-employment tax on such income has not been paid. Directs the Secretary of Health, Education, and Welfare to maintain records on the amount of self-employment tax which has been paid and to provide information on delinquent and insufficient payments upon request. Specifies the evidentiary weight to be afforded to such records and establishes procedures for the correction of errors. Amends the Internal Revenue Code of 1954 to allocate sums derived from a partial payment of income tax to satisfy the self-employment tax imposed for old age, survivors and disability insurance before applying such sums to satisfy the income tax liability of the taxpayer. Specifies the amount of self-employment tax that shall be deemed received and credited for benefits in the case of a partial payment of tax on self-employment income filed under a joint return.

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1 official file

• Introduced in House

  summary · EN · 28 September 1979

  Open at official source

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