102 STAT. 3780

PUBLIC LAW 100-647—NOV. 10, 1988

standing section 211(e), the number of months in the taxable
year in which an individual dies shall be 12."; and

(2) in the last sentence, by striking "preceding sentence" and
inserting "first sentence of this paragraph",
(c) EFFECTIVE DATE.—The amendments made by this section shall
apply to deaths after the date of the enactment of this Act.

42 USC 403 note. SEC. 8003. PHASEOUT OF DEDUCTION IN WINDFALL BENEFITS.

(a) IN GENERAL.—Section 215(aX7XD) of the Social Security Act (42
U.S.C. 415(aX7XD)) is amended—

(1) by striking "more than 25 years of coverage" in the second
sentence and inserting "more than 20 years of coverage"; and

(2) by striking "shall (if such percent is smaller than the
percent specified in whichever of the following clauses applies)
be deemed to be—" and inserting "shall (if such percent is
smaller than the applicable percent specified in the following
table) be deemed to be the applicable percent specified in the
following table:"; and

(3) by striking clauses (i) through (iv) and inserting the follow-
ing table:

44 If the number of such individual's

years of coverage (as so The applicable

defined) is: percent is:

29.......................................................................................85 percent

28.......................................................................................80 percent

27___.................................................................................75 percent

26.......................................................................................70 percent

25.......................................................................................65 percent

24.......................................................................................60 percent

23.......................................................................................55 percent

22_____________.........................................................50 percent

21________________..................................................45 percent.".

42 USC 415 note. (b) EFFECTIVE DATE.—The amendments made by subsection (a)
shall apply to benefits payable for months after December 1988.

SEC. 8004. DENIAL OF BENEFITS TO INDIVIDUALS DEPORTED OR
ORDERED DEPORTED ON THE BASIS OF ASSOCIATIONS WITH
THE NAZI GOVERNMENT OF GERMANY DURING WORLD WAR
II.

(a) IN GENERAL.—Section 202(nXD of the Social Security Act (42
U.S.C. 402(nXD) is amended by striking "or (18)" in the matter
preceding subparagraph (A) and inserting "(18), or (19)".

(b) TIME OF DpORTAHON.—Section 202(n) of such Act is further
amended by adding at the end the following new paragraph:

"(3) For purposes of paragraphs (1) and (2) of this subsection, an
individual against whom a final order of deportation has been issued
under paragraph (19) of section 241(a) of the Immigration and
Nationality Act (relating to persecution of others on account of race,
religion, national origin, or political opinion, under the direction of
or in association with the Nazi government of Germany or its allies)
shall be considered to have been deported under such paragraph (19)
as of the date on which such order became final.".

42 USC 402 note. (c) EFFECTIVE DATE.—The amendments made by this section shall
apply only in the case of deportations occurring, and final orders of
deportation issued, on or after the date of enactment of this Act, and
only to benefits for months beginning (and deaths occurring) on or
after such date.