102 STAT. 3794

PUBLIC LAW 100-647—NOV. 10, 1988

26 USC 3121
note.

26 USC 3121
note.

AIDS.

(c) EFFECTIVE DATE.—The amendments made by this section shall
take effect as if included in the amendments made by section 9002 of
the Omnibus Budget Reconciliation Act of 1987.

SEC. 8018. CERTAIN EMPLOYER PENSION CONTRIBUTIONS NOT IN-
CLUBED IN FICA WAGE BASE.

In the case of any State (within the meanizig of section 3121(eXD
of the Internal Revenue Code of 1986) or political subdivision thereof
which received a letter ruling of the Internal Revenue Service
issued after December 31,1983, and before the date of the enactment
of this Act Tyifritttejining that any amount treated as an employer
contribution under section 414(hX2) of the Internal Revenue Code of
1986 is excluded from the definition of "wages" for purposes of tax
liability under section 3121(vXlXB) of such Code, such State or
political subdivision shall be relieved of any liability for taxes under
such section 3121(vXlXB) which, in good faith reliance on such letter
ruling, were not paid and which would otherwise have been required
to be paid (but for this section) on or before the earlier of the date of
the enactment of this Act or the date of the receipt of a notice of
revocation from the Internal Revenue Service of such letter ruling.

SEC. 8019. REPORTS REGARDING CERTAIN DISABILITY-RELATED BENE-
FITS.

(a) EiiGmnjTY FOR BENEFITS.—Not later than 180 days after the
date of the enactment of this Act, the Secretary of Health and
Human Services shall submit to the Committee on Ways and Means
of the House of Representatives and the Committee on Finance of
the Senate a report providing information on—

(1) the number of individuals with the complex related to
acquired immune deficiency syndrome (hereinafter in this sec-
tion referred to as "AIDS-related complex") who have made
application for disability-related benefits under titles U and
XVI of the Social Security Act during fiscal years 1988, 1987,
and, to the extent feasible, 1986;

(2) the number of such applications approved, denied (by
reason of denial), and reversed upon appeal;

(3) the rates of allowance and denial of such applications by
State and region, to the extent feasible;

(4) the criteria, guidelines, or other information used to deter-
mine eligibility (including copies of the documents setting forth
such criteria, guidelines, and information) including informa-
tion about any changes in criteria that are under consideration;

(5) the total costs of disability-related benefits provided to
individuals with AIDS-related complex during fiscal years 1988,
1987, and to the extent feasible, 1986; and

(6) to the extent available, the projected number of such
applications that will likely be approved and denied and the
estimated costs of such benefits for the next 3 fiscal years.

(b) COORDINATION OF FEDERAL AND STATE DISABILITY PROGRAMS.—
Not later than 180 days after the date of the enactment of this Act,
the Secretary of Health and Human Services shall submit to the
Committee on Ways and Means of the House of Representatives and
the Committee on Finance of the Senate a report describing what
arrangements, if any, now exist to provide for coordination between
the Social Security Administration and State disability agencies
with respect to the provision of disability-related benefits under
titles II and XVI of the Social Security Act and State disability