104 STAT. 1388-286 PUBLIC LAW 101-508—NOV. 5, 1990 (c) TAX ON EMPLOYERS.— Subsection (a) of section 3221 of such Code (relating to rate of tax) is amended— (1) by striking "following" and inserting "applicable", and (2) by striking "employer:" and all that follows and inserting "employer. For purposes of the preceding sentence, the term 'applicable percentage' means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3111 for the calendar year." SEC. 5126. TRANSFER TO RAILROAD RETIREMENT ACCOUNT. Subsection (c)(1)(A) of section 224 of the Railroad Retirement 45 USC 231n Solvency Act of 1983 (relating to section 72(r) revenue increase "o^- transferred to certain railroad accounts) is amended by striking "1990" and inserting "1992". SEC. 5127. WAIVER OF 2-YEAR WAITING PERIOD FOR INDEPENDENT ENTITLEMENT TO DIVORCED SPOUSE'S BENEFITS. (a) WAIVER FOR PURPOSES OF DEDUCTIONS ON ACCOUNT OF WORK.— Section 203(b)(2) (42 U.S.C. 403(b)(2)) is amended— (1) by striking "(2) When" and all that follows through "2 years, the benefit" and inserting the" following: "(2)(A) Except as provided in subparagraph (B), in any case in which— "(i) any of the other persons referred to in paragraph (1)(B) is entitled to monthly benefits as a divorced spouse under section 202(b) or (c) for any month, and "(ii) such person has been divorced for not less than 2 years, the benefit"; and (2) by adding at the end the following new subparagraph: "(B) Clause (ii) of subparagraph (A) shall not apply with respect to any divorced spouse in any case in which the individual referred to in paragraph (1) became entitled to old-age insurance benefits under section 202(a) before the date of the divorce.". (b) WAIVER IN CASE OF NONCOVERED WORK OUTSIDE THE UNITED STATES.— Section 203(d)(l)(B) (42 U.S.C. 403(d)(1)(B)) is amended— (1) by striking "(B) When" and all that follows through "2 years, the benefit" and inserting the following: "(B)(i) Except as provided in clause (ii), in any case in which— "(I) a divorced spouse is entitled to monthly benefits under section 202(b) or (c) for any month, and "(II) such divorced spouse has been divorced for not less than 2 years, the benefit"; and (2) by adding at the end the following new clause: "(ii) Subclause (II) of clause (i) shall not apply with respect to any divorced spouse in any case in which the individual entitled to oldage insurance benefits referred to in subparagraph (A) became entitled to such benefits before the date of the divorce.". 42 USC 403 note. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to benefits for months after December 1990. SEC. 5128. MODIFICATION OF THE PREEFFECTUATION REVIEW REQUIRE- MENT APPLICABLE TO DISABILITY INSURANCE CASES. (a) IN GENERAL.— Section 221(c)(3) (42 U.S.C. 421(c)(3)) is amended to read as follows: "(3)(A) In carrying out the provisions of paragraph (2) with respect to the review of determinations made by State agencies pursuant to
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