Public Law 119-102 (07/12/2026)

42 U.S.C. § 1320b–1

Notification of Social Security claimant with respect to deferred vested benefits

Section text and notes

(a)
Whenever—
(1)
the Commissioner of Social Security makes a finding of fact and a decision as to—
(A)
the entitlement of any individual to monthly benefits under section 402, 423, or 428 of this title, or
(B)
section 402(i) of this title the entitlement of any individual to a lump-sum death payment payable under on account of the death of any person to whom such individual is related by blood, marriage, or adoption,
(2)
section 426 of this title the Secretary makes a finding of fact and a decision as to the entitlement under of any individual to hospital insurance benefits under part A of subchapter XVIII, or
(3)
the Commissioner of Social Security is requested to do so—
(A)
by any individual with respect to whom the Commissioner of Social Security holds information obtained under section 6057 of the Internal Revenue Code of 1986, or
(B)
section 404(d) of this title in the case of the death of the individual referred to in subparagraph (A), by the individual who would be entitled to payment under ,
the Commissioner of Social Security shall transmit to the individual referred to in paragraph (1) or (2) or the individual making the request under paragraph (3) any information, as reported by the employer, regarding any deferred vested benefit transmitted to the Commissioner of Social Security pursuant to such section 6057 with respect to the individual referred to in paragraph (1), (2), or (3)(A) or the person on whose wages and self-employment income entitlement (or claim of entitlement) is based.
(b)
(1)
section 401(g)(1) of this title For purposes of , expenses incurred in the administration of subsection (a) shall be deemed to be expenses incurred for the administration of subchapter II.
(2)
There are hereby authorized to be appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for each fiscal year (commencing with the fiscal year ending ) such sums as the Commissioner of Social Security deems necessary on account of additional administrative expenses resulting from the enactment of the provisions of subsection (a).

Aug. 14, 1935, ch. 531 Pub. L. 93–406, title II, § 103288 Stat. 947 Pub. L. 98–369, div. B, title VI, § 2663(e)(7)98 Stat. 1168 Pub. L. 99–514, § 2100 Stat. 2095 Pub. L. 103–296, title I, § 108(b)(11)108 Stat. 1484 (, title XI, § 1131, as added , , ; amended , , ; , , ; , , .)

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (a)(3)(A), is classified generally to Title 26, Internal Revenue Code.

Amendments

Pub. L. 103–296, § 108(b)(11)(A)1994—Subsec. (a). , (G), in closing provisions substituted “the Commissioner of Social Security shall transmit” for “he shall transmit”, “paragraph (1) or (2)” for “paragraph (1)”, “paragraph (3)” for “paragraph (2)”, “Commissioner of Social Security pursuant to” for “Secretary pursuant to”, and “paragraph (1), (2), or (3)(A)” for “paragraph (1) or (2)(A)”.

Pub. L. 103–296, § 108(b)(11)(A)section 426 of this titleSubsec. (a)(1). –(D), substituted “Commissioner of Social Security” for “Secretary” in introductory provisions, inserted “or” at end of subpar. (A), struck out “or” at end of subpar. (B), and struck out subpar. (C) which read as follows: “the entitlement under of any individual to hospital insurance benefits under part A of subchapter XVIII of this chapter, or”.

Pub. L. 103–296, § 108(b)(11)(F)Subsec. (a)(2). , added par. (2). Former par. (2) redesignated (3).

Pub. L. 103–296, § 108(b)(11)(A)Subsec. (a)(3). , (E), redesignated par. (2) as (3) and substituted “Commissioner of Social Security” for “Secretary” in introductory provisions and in subpar. (A).

Pub. L. 103–296, § 108(b)(11)(A)Subsec. (b)(2). , substituted “Commissioner of Social Security” for “Secretary”.

Pub. L. 99–5141986—Subsec. (a)(2)(A). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Pub. L. 98–369, § 2663(e)(7)(B)1984—Subsec. (a). , realigned margin of provisions following par. (2)(B).

Pub. L. 98–369, § 2663(e)(7)(A)section 404(d) of this titleSubsec. (a)(2)(B). , substituted a comma for the period after “”.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Pub. L. 103–296section 110(a) of Pub. L. 103–296section 401 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369section 2664(b) of Pub. L. 98–369section 401 of this titleAmendment by effective , 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 , set out as a note under .

Effective Date

section 1034 of Pub. L. 93–406section 6057 of Title 26Section effective , see , set out as a note under , Internal Revenue Code.