(c) (1) Subject to paragraph (2), sums granted by a State to a qualified provider of child day care services (as defined in paragraph (3)(A)) during the fiscal period or fiscal year specified in subsection (a), to assist such provider in meeting its Federal welfare recipient employment incentive expenses (as defined in paragraph (3) (B)) with respect to individuals employed in jobs related to the provision of child day care services in one or more child day care facilities of such provider, shall be deemed, for purposes of title XX of the Social Security Act, to constitute expenditures made by the State, in accordance with the requirements and conditions imposed by such Act, for the provision of services directed at one or more of the goals set forth in clauses (A) through (E) of the first sentence of section 2002 (a) (1) of such Act. With respect to sums to which the preceding sentence is applicable (after application of the provisions of paragraph (2)), the figure "75", as contained in the first sentence of section 2002 (a)(1) of such Act, shall be deemed to read "100". (2) The provisions of paragraph (1) shall not be applicable— (A) to the amount, if any, by which the aggregate of the sums (as described in such paragraph) granted by any State during the fiscal period or fiscal year specified in subsection (a) exceeds the amount by which such State's limitation (as referred to in subsection (a)) is increased pursuant to such subsection for such fiscal period or year, or (B) with respect to any grant made to a particular qualified provider of child day care services to the extent that (as determined by the Secretary) such grant is or will be used— (i) to pay wages to any employee at an annual rate in excess of $5,000, in the case of a public or nonprofit private provider, or (ii) to pay wages to any employee at an annual rate in excess of $4,000, or to pay more than 80 per centum of the wages of any employee, in the case of any other provider. (3) For purposes of this subsection— (A) the term "qualified provider of child day care services", when used in reference to a recipient of a grant by a State, includes a provider of such services only if, of the total number of children receiving such services from such provider in the facility with respect to which the grant is made, at least 20 per centum thereof have some or all of the costs for the child day care services so furnished to them by such provider paid for under the State's services program conducted pursuant to title XX of the Social Security Act; and (B) the term "Federal welfare recipient employment expenses" means expenses of a qualified provider of child day care services which constitute Federal welfare recipient employment incentive expenses as defined in section 50B (a) (2) of the Internal Revenue Code of 1954, or which would constitute Federal welfare recipient. employment incentive expenses as so defined if the provider were a taxpayer entitled to a credit (with respect to the wages involved) under section 40 of such Code. (d) (1) In the administration of title XX of the Social Security Act, the figure "75", as contained in the first sentence of section 2002 (a) (1) of such Act, shall, subject to paragraph (2), be deemed to read "100" for purposes of applying such sentence to expenditures made by a State for the provision of child day care services during the fiscal year ending September 30, 1977. (2) The total amount of Federal payments which may be paid to any State for such fiscal year under title XX of the Social Security Act at the rate specified in paragraph (1) shall not exceed an amount equal to the excess (if any) of (A) the amount by which such State's limitation (as referred to in subsection (a)) is increased pursuant to such subsection for such year, over (B) the aggregate of the amounts of the grants, made by the State during such year, to which the provisions of subsection (c) (1) are applicable. Excerpts from Public Law 94-437 Section 1. This Act may be cited as the "Indian Health Care Improvement Act". TITLE IV-ACCESS TO HEALTH SERVICES ELIGIBILITY OF INDIAN HEALTH SERVICE FACILITIES Sec. 401. (a) ***1 (c) Any payments received for services provided to beneficiaries hereunder shall not be considered in determining appropriations for health care and services to Indians. (d) Nothing herein authorizes the Secretary to provide services to an Indian beneficiary with coverage under title XVIII of the Social Security Act, as amended, in preference to an Indian beneficiary without such coverage. 1 Subsection (a) added section 1880 to the Social Security Act. SERVICES PROVIDED TO MEDICAID ELIGIBLE INDIANS Sec. 402. (a) ***1 (b) The Secretary is authorized to enter into agreements with the appropriate State agency for the purpose of reimbursing such agency for health care and services provided in Service facilities to Indians who are eligible for medical assistance under title XIX of the Social Security Act, as amended. (c) Notwithstanding any other provision of law, payments to which any facility of the Indian Health Service (including a hospital, intermediate care facility, or skilled nursing facility) is entitled under a State plan approved under title XIX of the Social Security Act by reason of section 1911 of such Act shall be placed in a special fund to be held by the Secretary and used by him (to such extent or in such amounts as are provided in appropriation Acts) exclusively for the purpose of making any improvements in the facilities of such Service which may be necessary to achieve compliance with the applicable conditions and requirements of such title. The preceding sentence shall cease to apply when the Secretary determines and certifies that substantially all of the health facilities of such Service in the United States are in compliance with such conditions and requirements. (d) Any payments received for services provided recipients hereunder shall not be considered in determining appropriations for the provision of health care and services to Indians. REPORT Sec. 403. The Secretary shall include in his annual report required by section 701 an accounting on the amount and use of funds made available to the service pursuant to this title as a result of reimbursements through titles XVIII and XIX of the Social Security Act, as amended. * * Excerpts From Public Law 94-455 Sec. 101. Short Title. This Act may be cited as the "Tax Reform Act of 1976". 1 Subsection (a) added section 1911 to the Social Security Act. (4) SUBSECTION (e)1. (A) The amendments made by paragraphs (1) (A) and (2) (A) of subsection (e) shall apply to services performed after December 31, 1971. The amendments made by paragraphs (1) (B), (1)(C), and (2)(B) of such subsection shall apply to taxable years ending after December 31, 1971. The amendments made by paragraph (3) of such subsection shall apply to calendar years beginning after the date of the enactment of this Act. (B) Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat's catch of fish or other aquatic animal life (or a share of the proceeds therefrom) received by an individual after December 31, 1971, and before the date of the enactment of this Act for services performed by such individual after December 31, 1971, on such boat as being subject to the tax under chapter 21 of the Internal Revenue Code of 1954, then the amendments made by paragraphs (1) (A) and (B) and (2) of subsection (e) shall not apply with respect to such services performed by such individual (and the share of the catch, or proceeds therefrom, received by him for such services). SEC. 2111. EMPLOYER'S DUTIES IN CONNECTION WITH THE RECORDING AND REPORTING OF TIPS. (a) SUSPENSION OF RULINGS.-Until January 1, 1979, the law with respect to the duty of an employer under section 6041 (a) of the Internal Revenue Code of 1954 to report charge account tips of employees to the Internal Revenue Service (other than charge account tips included in statements furnished to the employer under section 6053 (a) of such Code) shall be administered— (1) without regard to Revenue Rulings 75-400 and 76-231, and (2) in accordance with the manner in which such law was administered before the issuance of such rulings. (b) EFFECTIVE DATE.-This section shall take effect on January 1, 1976. Excerpt From Public Law 94-563 Sec. 2. Notwithstanding any other provision of law, no refund or credit of any tax paid under section 3101 or 3111 of the Internal Revenue Code of 1954 by an organization described in section 501 (c) 1 Subsection (e) of section 1207 amended sections 3121(b), 1402(c) (2), 3401(a), 6050A, and 6652(b) of the Internal Revenue Code and sections 210 (a) and 211 (c) (2) of the Social Security Act. (3) of such Code which is exempt from income tax under section 501 (a) of such Code shall be made on or after September 9, 1976, by reason of such organization's failure to file a waiver certificate under section 3121(k) (1) of such Code (or the corresponding provision of prior law), if such organization is deemed to have filed such a certificate under section 3121(k) (4) of such Code (as added by the first section of this Act). Sec. 3. In any case where (1) an individual performed service, as an employee of an organization which is deemed under section 3121(k) (5) of the Internal Revenue Code of 1954 to have filed a waiver certificate under section 3121(k) (1) of such Code, at any time prior to the period for which such certificate is effective; (2) the taxes imposed by sections 3101 and 3111 of such Code were paid with respect to remuneration paid for such service, but such service (or any part thereof) does not constitute employment (as defined in section 210(a) of the Social Security Act and section 3121(b) of such Code) because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121 (k) (1) of such Code had been in effect) prior to September 9, 1976; and (3) any portion of such service (with respect to which taxes were paid and refunded or credited as described in paragraph (2)) would constitute employment (as so defined) if the organization had actually filed under section 3121 (k) (1) of such Code a valid waiver certificate effective as provided in section 3121(k) (5) (B) thereof (with such individual's signature appearing on the accompanying list), the remuneration paid for the portion of such service described in paragraph (3) shall, upon the request of such individual (filed in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act) accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited, be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for repayment of any taxes which it paid under section 3111 of such Code with respect. to such remuneration and which were refunded or credited to it. |