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BUDGETARY TREATMENT OF TRUST FUND OPERATIONS[17]

Sec710[42 U.S.C. 911] (a) The receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the taxes imposed under sections 1401 and 3101 of the Internal Revenue Code of 1986[18] shall not be included in the totals of the budget of the United States Government as submitted by the President or of the congressional budget and shall be exempt from any general budget limitation imposed by statute on expenditures and net lending (budget outlays) of the United States Government.

(b) No provision of law enacted after the date of enactment of the Balanced Budget and Emergency Deficit Control Act of 1985[19] (other than a provision of an appropriation Act that appropriated funds authorized under the Social Security Act as in effect on the date of the enactment of the Balanced Budget and Emergency Deficit Control Act of 1985) may provide for payments from the general fund of the Treasury to any Trust Fund specified in subsection (a) or for payments from any such Trust Fund to the general fund of the Treasury.


[17]  See Vol. II, P.L. 93-344, §3(2), with respect to budget authority for fiscal year 1992 and subsequent fiscal years.

[18]  See Vol. II, P.L. 83-591, §§1401 and 3101.

[19]  December 12, 1985 [P.L. 99-177; 99 Stat. 1037]