
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC430]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                       CHAPTER 7--SOCIAL SECURITY
 
  SUBCHAPTER II--FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE 
                                BENEFITS
 
Sec. 430. Adjustment of contribution and benefit base


(a) Determination and publication by Commissioner in Federal Register 
        subsequent to cost-of-living benefit increase; effective date

    Whenever the Commissioner of Social Security pursuant to section 
415(i) of this title increases benefits effective with the December 
following a cost-of-living computation quarter, the Commissioner shall 
also determine and publish in the Federal Register on or before November 
1 of the calendar year in which such quarter occurs the contribution and 
benefit base determined under subsection (b) or (c) of this section 
which shall be effective with respect to remuneration paid after the 
calendar year in which such quarter occurs and taxable years beginning 
after such year.

(b) Determination of amount

    The amount of such contribution and benefit base shall (subject to 
subsection (c) of this section) be the amount of the contribution and 
benefit base in effect in the year in which the determination is made 
or, if larger, the product of--
        (1) $60,600, and
        (2) the ratio of (A) the national average wage index (as defined 
    in section 409(k)(1) of this title) for the calendar year before the 
    calendar year in which the determination under subsection (a) of 
    this section is made to (B) the national average wage index (as so 
    defined) for 1992,

with such product, if not a multiple of $300, being rounded to the next 
higher multiple of $300 where such product is a multiple of $150 but not 
of $300 and to the nearest multiple of $300 in any other case.

(c) Amount of base for period prior to initial cost-of-living benefit 
        increase

    For purposes of this section, and for purposes of determining wages 
and self-employment income under sections 409, 411, 413, and 415 of this 
title and sections 1402, 3121, 3122, 3125, 6413, and 6654 of the 
Internal Revenue Code of 1986, (1) the ``contribution and benefit base'' 
with respect to remuneration paid in (and taxable years beginning in) 
any calendar year after 1973 and prior to the calendar year with the 
June of which the first increase in benefits pursuant to section 415(i) 
of this title becomes effective shall be $13,200 or (if applicable) such 
other amount as may be specified in a law enacted subsequent to the law 
which added this section, and (2) the ``contribution and benefit base'' 
with respect to remuneration paid (and taxable years beginning)--
        (A) in 1978 shall be $17,700,
        (B) in 1979 shall be $22,900,
        (C) in 1980 shall be $25,900, and
        (D) in 1981 shall be $29,700.

For purposes of determining under subsection (b) of this section the 
``contribution and benefit base'' with respect to remuneration paid (and 
taxable years beginning) in 1982 and subsequent years, the dollar 
amounts specified in clause (2) of the preceding sentence shall be 
considered to have resulted from the application of such subsection (b) 
of this section and to be the amount determined (with respect to the 
years involved) under that subsection.

(d) Determinations for calendar years after 1976 for purposes of 
        retirement benefit plans

    Notwithstanding any other provision of law, the contribution and 
benefit base determined under this section for any calendar year after 
1976 for purposes of section 1322(b)(3)(B) of title 29, with respect to 
any plan, shall be the contribution and benefit base that would have 
been determined for such year if this section as in effect immediately 
prior to the enactment of the Social Security Amendments of 1977 had 
remained in effect without change (except that, for purposes of 
subsection (b) of such section 430 of this title as so in effect, the 
reference to the contribution and benefit base in paragraph (1) of such 
subsection (b) shall be deemed a reference to an amount equal to 
$45,000, each reference in paragraph (2) of such subsection (b) to the 
average of the wages of all employees as reported to the Secretary of 
the Treasury shall be deemed a reference to the national average wage 
index (as defined in section 409(k)(1) of this title), the reference to 
a preceding calendar year in paragraph (2)(A) of such subsection (b) 
shall be deemed a reference to the calendar year before the calendar 
year in which the determination under subsection (a) of such section 430 
of this title is made, and the reference to a calendar year in paragraph 
(2)(B) of such subsection (b) shall be deemed a reference to 1992).

(Aug. 14, 1935, ch. 531, title II, Sec. 230, as added Pub. L. 92-336, 
title II, Sec. 202(b)(1), July 1, 1972, 86 Stat. 416; amended Pub. L. 
92-603, title I, Sec. 144(a)(4), Oct. 30, 1972, 86 Stat. 1370; Pub. L. 
93-66, title II, Sec. 203(c), July 9, 1973, 87 Stat. 153; Pub. L. 93-
233, Secs. 3(j), 5(c), Dec. 31, 1973, 87 Stat. 952, 954; Pub. L. 94-202, 
Sec. 8(h), Jan. 2, 1976, 89 Stat. 1139; Pub. L. 95-216, title I, 
Sec. 103(a)-(c)(1), title III, Sec. 353(e), Dec. 20, 1977, 91 Stat. 
1513, 1514, 1554; Pub. L. 97-34, title VII, Sec. 741(d)(1), Aug. 13, 
1981, 95 Stat. 347; Pub. L. 98-21, title I, Sec. 111(a)(5), Apr. 20, 
1983, 97 Stat. 72; Pub. L. 98-76, title II, Secs. 211(d), 225(a)(4), 
Aug. 12, 1983, 97 Stat. 419, 425; Pub. L. 98-369, div. B, title VI, 
Sec. 2663(a)(18), July 18, 1984, 98 Stat. 1165; Pub. L. 101-239, title 
X, Sec. 10208(b)(1)(A), (B), (5), (d)(2)(A)(i), Dec. 19, 1989, 103 Stat. 
2477, 2478, 2480; Pub. L. 103-296, title I, Sec. 107(a)(4), title III, 
Sec. 321(b)(2), (c)(6)(K), (g)(1)(A), (B), Aug. 15, 1994, 108 Stat. 
1478, 1537, 1538, 1542.)

                       References in Text

    The Internal Revenue Code of 1986, referred to in subsec. (c), is 
classified generally to Title 26, Internal Revenue Code.
    ``Subsequent to the law which added this section'', referred to in 
subsec. (c), means subsequent to the enactment of Pub. L. 92-336, which 
was approved July 1, 1972.
    The enactment of the Social Security Amendments of 1977, referred to 
in subsec. (d), means the enactment of Pub. L. 95-216, which was 
approved Dec. 20, 1977.


                               Amendments

    1994--Subsec. (a). Pub. L. 103-296, Sec. 107(a)(4), substituted 
``Commissioner of Social Security'' for ``Secretary'' and ``the 
Commissioner shall'' for ``he shall''.
    Subsec. (b)(1), (2). Pub. L. 103-296, Sec. 321(g)(1)(A), added pars. 
(1) and (2) and struck out former pars. (1) and (2) which read as 
follows:
    ``(1) the contribution and benefit base which is in effect with 
respect to remuneration paid in (and taxable years beginning in) the 
calendar year in which the determination under subsection (a) of this 
section is made, and
    ``(2) the ratio of (A) the deemed average total wages (as defined in 
section 409(k)(1) of this title) for the calendar year before the 
calendar year in which the determination under subsection (a) of this 
section is made to (B) the deemed average total wages (as so defined) 
for the calendar year before the most recent calendar year in which an 
increase in the contribution and benefit base was enacted or a 
determination resulting in such an increase was made under subsection 
(a) of this section,''.
    Subsec. (b)(2)(A), (B). Pub. L. 103-296, Sec. 321(b)(2), made 
technical correction to directory language of Pub. L. 101-239, 
Sec. 10208(b)(1). See 1989 Amendment note below.
    Subsec. (c). Pub. L. 103-296, Sec. 321(c)(6)(K), substituted 
``1986'' for ``1954'' after ``Code of''.
    Subsec. (d). Pub. L. 103-296, Sec. 321(g)(1)(B), at end substituted 
parenthetical provisions beginning with ``(except that'' and ending with 
``reference to 1992).'' for former parenthetical provisions which read 
as follows: ``(except that, for purposes of subsection (b)(2)(A) of this 
section as so in effect, the reference therein to the average of the 
wages of all employees as reported to the Secretary of the Treasury for 
any calendar year shall be deemed a reference to the deemed average 
total wage (within the meaning of section 409(k)(1) of this title) for 
such calendar year).''
    1989--Subsec. (b)(2)(A). Pub. L. 101-239, Sec. 10208(b)(1)(A), as 
amended by Pub. L. 103-296, Sec. 321(b)(2), substituted ``the deemed 
average total wages (as defined in section 409(k)(1) of this title)'' 
for ``the average of the total wages (as defined in regulations of the 
Secretary and computed without regard to the limitations specified in 
section 409(a)(1) of this title) reported to the Secretary of the 
Treasury or his delegate''.
    Pub. L. 101-239, Sec. 10208(d)(2)(A)(i), substituted ``409(a)(1)'' 
for ``409(a)''.
    Subsec. (b)(2)(B). Pub. L. 101-239, Sec. 10208(b)(1)(B), as amended 
by Pub. L. 103-296, Sec. 321(b)(2), substituted ``the deemed average 
total wages (as so defined)'' for ``the average of the total wages (as 
so defined and computed) reported to the Secretary of the Treasury or 
his delegate''.
    Subsec. (d). Pub. L. 101-239, Sec. 10208(b)(5), substituted ``change 
(except that, for purposes of subsection (b)(2)(A) of this section as so 
in effect, the reference therein to the average of the wages of all 
employees as reported to the Secretary of the Treasury for any calendar 
year shall be deemed a reference to the deemed average total wage 
(within the meaning of section 409(k)(1) of this title) for such 
calendar year)'' for ``change''.
    1984--Subsec. (c). Pub. L. 98-369, in last sentence which was 
repealed by Pub. L. 98-76, substituted ``3(a) or 3(f)(3)'' for ``3(a) or 
(3)(f)(3)'' in the original, which had been translated as ``section 
231b(a) or (f)(3) of title 45''.
    1983--Subsec. (a). Pub. L. 98-21 substituted ``December'' for 
``June''.
    Subsec. (c). Pub. L. 98-76, Sec. 225(a)(4), struck out provision 
that for purposes of determining employee and employer tax liability 
under sections 3201(a) and 3221(a) of the Internal Revenue Code of 1954, 
for purposes of determining the portion of the employee representative 
tax liability under section 3211(a) of such Code which resulted from the 
application of the 12.75 percent rate specified therein, and for 
purposes of computing average monthly compensation under section 231b(j) 
of title 45, except with respect to annuity amounts determined under 
section 231b(a) or (f)(3) of title 45, clause (2) and the preceding 
sentence of this subsection shall be disregarded.
    Pub. L. 98-76, Sec. 211(d), temporarily substituted ``12.75 
percent'' for ``11.75 percent''. See Effective and Termination Dates of 
1983 Amendments note below.
    1981--Subsec. (c). Pub. L. 97-34 substituted in last sentence 
``employee and employer'' for ``employer'', ``sections 3201(a) and 
3221(a)'' for ``section 3221(a)'', and ``11.75'' for ``9.5''.
    1977--Subsec. (a). Pub. L. 95-216, Sec. 103(a)(1), substituted 
``determined under subsection (b) or (c) of this section'' for 
``determined under subsection (b) of this section''.
    Subsec. (b). Pub. L. 95-216, Sec. 103(a)(2), in provisions preceding 
par. (1), substituted ``shall (subject to subsection (c) of this 
section) be the amount'' for ``shall be the amount''.
    Subsec. (b)(1). Pub. L. 95-216, Sec. 353(e)(2), substituted 
``determination under subsection (a) of this section is made'' for 
``determination under subsection (a) of this section with respect to 
such particular calendar year was made''.
    Subsec. (b)(2). Pub. L. 95-216, Sec. 353(e)(3), substituted ``(A) 
the average of the total wages (as defined in regulations of the 
Secretary and computed without regard to the limitations specified in 
section 409(a) of this title) reported to the Secretary of the Treasury 
or his delegate for the calendar year in which the determination under 
subsection (a) of this section is made to (B) the average of the total 
wages (as so defined and computed) reported to the Secretary of the 
Treasury or his delegate for the calendar year before'' for ``(A) the 
average of the wages of all employees as reported to the Secretary of 
the Treasury for the calendar year preceding the calendar year in which 
the determination under subsection (a) of this section with respect to 
such particular calendar years was made to (B) the average of the wages 
of all employees as reported to the Secretary of the Treasury for the 
calendar year 1973 or, if later, the calendar year preceding''.
    Subsec. (b). Pub. L. 95-216, Sec. 353(e)(1), in provisions following 
par. (2), struck out directive that, for purposes of this subsection, 
the average of the wages for the calendar year 1978 (or any prior 
calendar year), in the case of determinations made under subsection (a) 
of this section prior to December 31, 1979, be deemed to be an amount 
equal to 400 per centum of the amount of the average of the taxable 
wages of all employees as reported to the Secretary for the first 
calendar quarter of such calendar year.
    Subsec. (c). Pub. L. 95-216, Sec. 103(b), designated existing 
provisions as introductory material and cl. (1) and added cl. (2) and 
closing material.
    Subsec. (d). Pub. L. 95-216, Sec. 103(c)(1), added subsec. (d).
    1976--Subsec. (b). Pub. L. 94-202 substituted ``wages of all 
employees as reported to the Secretary of the Treasury for the calendar 
year preceding the calendar year'' for ``taxable wages of all employees 
as reported to the Secretary for the first calendar quarter of the 
calendar year'' and ``made to'' for ``made to the latest of'' in cl. (A) 
of par. (2), substituted ``wages of all employees as reported to the 
Secretary of the Treasury for the calendar year 1973 or, if later, the 
calendar year preceding'' for ``taxable wages of all employees as 
reported to the Secretary for the first calendar quarter of 1973 or the 
first calendar quarter of'' in cl. (B) of par. (2), and inserted, 
following par. (2), provision directing that the average wages for the 
calendar year 1978, or any prior calendar year, be deemed equal to 400% 
of the average wages reported for the first quarter of that calendar 
year.
    1973--Subsec. (a). Pub. L. 93-233, Sec. 3(j)(1), substituted ``with 
the June'' for ``with the first month of the calendar year'' and struck 
out ``(along with the publication of such benefit increase as required 
by section 415(i)(2)(D) of this title)'' after ``such quarter occurs'' 
and ``(unless such increase in benefits is prevented from becoming 
effective by section 415(i)(2)(E) of this title)'' after ``shall be 
effective'', respectively.
    Subsec. (c). Pub. L. 93-233, Secs. 3(j)(2), 5(c), substituted ``the 
June'' for ``the first month'' and ``$13,200'' for ``$12,600'', 
respectively.
    Pub. L. 93-66 substituted ``$12,600'' for ``$12,000''.
    1972--Subsec. (b)(2)(A). Pub. L. 92-603 substituted ``of'' for 
``or''.


                    Effective Date of 1994 Amendment

    Amendment by section 107(a)(4) of 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.
    Section 321(b)(2) of Pub. L. 103-296 provided that the amendment 
made by that section is effective as if included in section 10208(b)(1) 
of Pub. L. 101-239.
    Amendment by section 321(g)(1)(A), (B) of Pub. L. 103-296 effective 
with respect to the determination of the contribution and benefit base 
for years after 1994, see section 321(g)(3)(A) of Pub. L. 103-296, set 
out as a note under section 415 of this title.


                    Effective Date of 1989 Amendment

    Section 10208(c) of Pub. L. 101-239 provided that:
    ``(1) In general.--The amendments made by subsections (a) and (b) 
[amending this section and sections 403, 409, 413, 415, and 424a of this 
title] shall apply with respect to the computation of average total wage 
amounts (under the amended provisions) for calendar years after 1990.
    ``(2) Transitional rule.--For purposes of determining the 
contribution and benefit base for 1990, 1991, and 1992 under section 
230(b) of the Social Security Act [subsec. (b) of this section] (and 
section 230(b) of such Act as in effect immediately prior to enactment 
of the Social Security Amendments of 1977 [Pub. L. 95-216, approved Dec. 
20, 1977])--
        ``(A) the average of total wages for 1988 shall be deemed to be 
    equal to the amount which would have been determined without regard 
    to this paragraph, plus 2 percent of the amount which has been 
    determined to the average of total wages for 1987,
        ``(B) the average of total wages for 1989 shall be deemed to be 
    equal to the amount which would have been determined without regard 
    to this paragraph, plus 2 percent of the amount which would have 
    been determined to be the average of total wages for 1988 without 
    regard to subparagraph (A), and
        ``(C) the average of total wages reported to the Secretary of 
    the Treasury for 1990 shall be deemed to be equal to the product 
    of--
            ``(i) the SSA average wage index (as defined in section 
        215(i)(1)(G) of the Social Security Act [section 415(i)(1)(G) of 
        this title] and promulgated by the Secretary) for 1989, and
            ``(ii) the quotient obtained by dividing--
                ``(I) the average of total wages (as defined in 
            regulations of the Secretary and computed without regard to 
            the limitations of section 209(a)(1) of the Social Security 
            Act [section 409(a)(1) of this title] and by including 
            deferred compensation amounts, within the meaning of section 
            209(k)(2) of such Act as added by this section) reported to 
            the Secretary of the Treasury or his delegate for 1990, by
                ``(II) the average of total wages (as so defined and 
            computed without regard to the limitations specified in such 
            section 209(a)(1) and by excluding deferred compensation 
            amounts within the meaning of such section 209(k)(2)) 
            reported to the Secretary of the Treasury or his delegate 
            for 1989.
    ``(3) Determination of contribution and benefit base for 1993.--For 
purposes of determining the contribution and benefit base for 1993 under 
section 230(b) of the Social Security Act (and section 230(b) of such 
Act as in effect immediately prior to enactment of the Social Security 
Amendments of 1977), the average of total wages for 1990 shall be 
determined without regard to subparagraph (C) of paragraph (2).
    ``(4) Revised determination under section 230 of the social security 
act.--As soon as possible after the enactment of this Act [Dec. 19, 
1989], the Secretary of Health and Human Services shall revise and 
publish, in accordance with the provisions of this Act [Pub. L. 101-239, 
see Tables for classification] and the amendments made thereby, the 
contribution and benefit base under section 230 of the Social Security 
Act with respect to remuneration paid after 1989 and taxable years 
beginning after calendar year 1989.''


                    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.


           Effective and Termination Dates of 1983 Amendments

    Amendment by section 211(d) of Pub. L. 98-76 applicable to 
compensation paid for services rendered after Dec. 31, 1983, and before 
Jan. 1, 1985, see section 212 of Pub. L. 98-76, set out as a note under 
section 3201 of Title 26, Internal Revenue Code.
    Amendment by section 225(a)(4) of Pub. L. 98-76 applicable to 
remuneration paid after Dec. 31, 1984, see section 227(a) of Pub. L. 98-
76, set out as a note under section 3201 of Title 26.
    Amendment by Pub. L. 98-21 applicable with respect to cost-of-living 
increases determined under section 415(i) of this title for years after 
1982, see section 111(a)(8) of Pub. L. 98-21, set out as an Effective 
Date of 1983 Amendment note under section 402 of this title.


                    Effective Date of 1981 Amendment

    Amendment by Pub. L. 97-34 applicable to compensation paid for 
services rendered after Sept. 30, 1981, see section 741(e) of Pub. L. 
97-34, set out as a note under section 3201 of Title 26, Internal 
Revenue Code.


                    Effective Date of 1977 Amendment

    Amendment by section 103(a), (b) of Pub. L. 95-216 applicable with 
respect to remunerations paid or received, and taxable years beginning 
after, 1977, see section 104 of Pub. L. 95-216, set out as a note under 
section 1401 of Title 26, Internal Revenue Code.
    Section 103(c)(2) of Pub. L. 95-216 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall apply with respect 
to plan terminations occurring after the date of the enactment of this 
Act [Dec. 20, 1977].''
    Amendment by section 353(e) of Pub. L. 95-216 effective Jan. 1, 
1979, see section 353(g) of Pub. L. 95-216, set out as a note under 
section 418 of this title.


                    Effective Date of 1973 Amendments

    Amendment by Pub. L. 93-233 applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973, see 
section 5(e) of Pub. L. 93-233, set out as a note under section 409 of 
this title.
    Amendment by Pub. L. 93-66 applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973, see 
section 203(e) of Pub. L. 93-66, set out as a note under section 409 of 
this title.


                    Effective Date of 1972 Amendment

    Amendment by Pub. L. 92-603 effective in like manner as if such 
amendment had been included in title II of Pub. L. 92-336, see section 
144(b) of Pub. L. 92-603, set out as a note under section 403 of this 
title.


              Social Security Contribution and Benefit Base

    2000--By notice of the Commissioner of Social Security, Oct. 20, 
1999, 64 F.R. 57506, it was determined and announced that, pursuant to 
authority contained in this section, the contribution and benefit base 
for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 2000 is $76,200.
    1999--By notice of the Commissioner of Social Security, Oct. 21, 
1998, 63 F.R. 58446, it was determined and announced that, pursuant to 
authority contained in this section, the contribution and benefit base 
for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1999 is $72,600.
    1998--By notice of the Commissioner of Social Security, Oct. 22, 
1997, 62 F.R. 58762, it was determined and announced that, pursuant to 
authority contained in this section, the contribution and benefit base 
for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1998 is $68,400.
    1997--By notice of the Commissioner of Social Security, Oct. 18, 
1996, 61 F.R. 55346, it was determined and announced that, pursuant to 
authority contained in this section, the contribution and benefit base 
for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1997 is $65,400.
    1996--By notice of the Commissioner of Social Security, Oct. 18, 
1995, 60 F.R. 54751, it was determined and announced that, pursuant to 
authority contained in this section, the contribution and benefit base 
for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1996 is $62,700.
    1995--By notice of the Secretary of Health and Human Services, Oct. 
25, 1994, 59 F.R. 54464, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1995 is $61,200.
    1994--By notice of the Secretary of Health and Human Services, Oct. 
28, 1993, 58 F.R. 58004, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1994 is $60,600.
    1993--By notice of the Secretary of Health and Human Services, Oct. 
20, 1992, 57 F.R. 48619, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1993 is $57,600.
    1992--By notice of the Secretary of Health and Human Services, Oct. 
21, 1991, 56 F.R. 55325, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1992 is $55,500.
    1991--By notice of the Secretary of Health and Human Services, Oct. 
25, 1990, 55 F.R. 45856, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1991 is $53,400.
    1990--By notice of the Secretary of Health and Human Services, Oct. 
26, 1989, 54 F.R. 45803, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1990 is $50,400.
    1989--By notice of the Secretary of Health and Human Services, Oct. 
27, 1988, 53 F.R. 43932, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1989 is $48,000.
    1988--By notice of the Secretary of Health and Human Services, Oct. 
19, 1987, 52 F.R. 41672, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1988 is $45,000.
    1987--By notice of the Secretary of Health and Human Services, Oct. 
31, 1986, 51 F.R. 40256, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1987 is $43,800.
    1986--By notice of the Secretary of Health and Human Services, Oct. 
29, 1985, 50 F.R. 45559, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1986 is $42,000.
    1985--By notice of the Secretary of Health and Human Services, Oct. 
29, 1984, 49 F.R. 43775, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base for remuneration paid in, and for self-employment income earned in 
taxable years beginning in, 1985 is $39,600.
    1983--By notice of the Secretary of Health and Human Services, Nov. 
4, 1982, 47 F.R. 51003, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base with respect to remuneration paid in, and taxable years beginning 
in, 1983 is $35,700.
    1982--By notice of the Secretary of Health and Human Services, Oct. 
30, 1981, 46 F.R. 53791, it was determined and announced that, pursuant 
to authority contained in this section, the contribution and benefit 
base with respect to remuneration paid in, and taxable years beginning 
in, 1982 is $32,400.
    1978--By notice of the Secretary of Health, Education, and Welfare, 
Oct. 31, 1977, 42 F.R. 57754, it was determined and announced that, 
pursuant to authority contained in this section, the contribution and 
benefit base with respect to remuneration paid in, and taxable years 
beginning in, 1978 is $17,700.
    1977--By notice of the Secretary of Health, Education, and Welfare, 
Oct. 7, 1976, 41 F.R. 44878, it was determined and announced that, 
pursuant to authority contained in this section, the contribution and 
benefit base with respect to remuneration paid in, and taxable years 
beginning in, 1977 is $16,500.
    1976--By notice of the Secretary of Health, Education, and Welfare, 
Oct. 22, 1975, 40 F.R. 50556, it was determined and announced that, 
pursuant to authority contained in this section, the contribution and 
benefit base with respect to remuneration paid in, and taxable years 
beginning in, 1976 is $15,300.


                   Cost-of-Living Increase in Benefits

    For purposes of subsec. (a) of this section, the increase in 
benefits provided by section 2 of Pub. L. 93-233, revising benefits 
table of section 415(a) of this title and amending sections 427(a), (b) 
and 428(b)(1), (2), (c)(3)(A), (B) of this title considered an increase 
under section 415(i) of this title, see section 3(i) of Pub. L. 93-233, 
set out as a note under section 415 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 403, 409, 411, 413, 415 of 
this title; title 5 section 8334; title 26 sections 401, 936, 1402, 
3121, 3231, 6413; title 29 section 1322.
