International Social Security Agreements Act

Summary

International Social Security Agreements Act - Authorizes the President, under Title II (Old- Age, Survivors, and Disability Insurance) of the Social Security Act, to enter into agreements establishing arrangements between the social security system of the United States and the social security system of any foreign country, for the purpose of establishing entitlement to old-age, survivors, disability, or derivative benefits based on a combination of an individual's periods of coverage under the social security system established by Title II and the social security system of such foreign country. Sets forth regulations governing the apportionment of benefits and the crediting of coverage based on periods of coverage in this country and a foreign country. Amends the Internal Revenue Code to prevent the withholding of social security taxes from an individual during any period when such individual's income is subject to the social security taxes of another country.

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• Introduced in Senate

  summary · EN · 21 June 1976

  Open at official source

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