Highway Revenue Act of 1981

(Conference report filed in House, H. Rept. 97-409) Amends titles II (Old Age, Survivors and Disability Insurance) and XVIII (Medicare) of the Social Security Act to permit the Managing Trustees of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund to borrow funds from any of the Trust Funds for transfer to the Trust Fund which needs financing at any time before January 1983, if such borrowing best finances the benefit payments from the Trust Funds. Provides for interest payments on such loans and loan repayment. Requires the Board of Trustees of the Trust Funds to report to Congress on any amounts transferred under this Act. Amends title II of the Social Security Act and the Omnibus Budget Reconciliation Act of 1981 to restore the minimum social security benefit under title II for individuals who are eligible for benefits before January 1982 or whose benefits are based upon a worker's eligibility or death before January 1982. Eliminates the minimum social security benefit in the case of individuals who belong to religious orders which require vows of poverty and which elected coverage under the Social Security Act before the enactment of this Act and who become eligible for OASDI benefits after October 1991. Provides that in the case of sick pay to an employee or the employee's dependents, only payments received under a workmen's compensation law are excluded from the definition of "wages" for purposes of OASDI and Railroad Retirement Act coverage. Treats any third party which makes a payment which shall be included in the wages of an individual under this Act as an employer with respect to such wages for purposes of social security and railroad retirement employment taxes. Amends title II of the Social Security Act to make it a felony (currently a misdemeanor) to willfully, knowingly, and with intent to deceive, misuse social security account numbers. Makes it a felony to knowingly alter, buy or sell, or counterfeit a social security card or possess or counterfeit a social security card with intent to sell or alter it. Amends the Omnibus Reconcilation Act of 1980 to require that the statutory deadlines for implementing AFDC home health aid demonstration projects be met for projects in at least seven States. Amends title II of the Social Security Act to require that Federal, State, and local government agencies give the Secretary of Health and Human Services, upon written request, the names and social security account numbers of prisoners under the agencies' jurisdiction so that the Secretary can suspend their disability benefits pursuant to title II. Directs the Secretary to report to Congress within a specified time on the actions taken to prevent OASDI benefit payments to deceased individuals.

(Measure passed Senate, amended, roll call #315 (95-0)) Title I: Social Security Amendments - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to permit the Managing Trustee of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund to borrow funds from either such Trust Fund for transfer to the other Trust Fund at any time before January 1991, if such borrowing best finances the benefit payments from the Trust Funds. Provides for interest payments on such loans and loan repayment. Requires the Board of Trustees of the Trust Funds to report to Congress on amounts transferred under this Act. Amends the Internal Revenue Code to revise the old age, survivors and disability insurance tax rates and the hospital insurance tax rates on employers, employees, and self-employment income. Amends title II of the Social Security Act to revise the allocations of wages and self-employment income from the Treasury to the Federal Disability Insurance Trust Fund. Amends the Omnibus Budget Reconciliation Act of 1981 to eliminate the minimum social security benefit under title II of the Social Security Act only with respect to benefits payable after October 1981 and only in the case of individuals who become eligible for OASDI benefits after October 1981. Eliminates the minimum social security benefit in the case of individuals who belong to religious orders which require vows of poverty and which elected coverage under the Social Security Act before the enactment of the Omnibus Budget Reconciliation Act of 1981 only with respect to benefits payable after October 1991 and only in the case of members who are not eligible for OASDI benefits before November 1991. Amends title II of the Social Security Act to subject to a benefit reduction any individual: (1) who is entitled to OASDI benefits; (2) to whom the repeal of the minimum social security benefit under the Omnibus Budget Reconciliation Act of 1981 does not apply; and (3) who is eligible for a Federal or State government pension of $300 or more per month. Exempts from such reduction any person who, for the month of May 1982, is entitled to OASDI benefits on the basis of the wages and self-employment income of more than one individual. Eliminates the minimum social security benefit with respect to benefits payable for any month after May 1982 in the case of persons who are not residents of the United States during such month and who were eligible for OASDI benefits before November 1981. Provides that in the case of sick pay to an employee or the employee's dependents, only payments made by an insurance company which is not substantially owned by the employer and which is not under an administrative-services-only contract and payments required by a workmen's compensation or temporary- disability insurance law are excluded from the definition of "wages" for purposes of OASDI coverage. Excludes certain individuals who are entitled to old age insurance benefits and disability insurance benefits from benefit reduction. Specifies the maximum benefit amounts for individuals who initially become eligible for old age or disability insurance benefits or who die before becoming eligible for such benefits in calendar year 1979, 1980, or 1981. Directs the Comptroller General to study the management efficiency, employee productivity, and technical capabilities of the Social Security Administration and the extent of current information on the characteristics of recipients. Requires the Comptroller General to report the results of the study with recommendations for improvement. Requires the President to transmit to Congress a special statement summarizing requests for new budget outlays, estimates of outlays and revenues, and deficit and surplus estimates for the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund when the Budget and midyear Budget amendments and revisions are transmitted, beginning in fiscal year 1983. Requires that Federal, State, and local government agencies give the Secretary of Health and Human Services, upon written request, the names and social security account numbers of prisoners under the agencies' jurisdiction so that the Secretary can suspend their disability benefits pursuant to title II of the Social Security Act. Directs the Secretary to report to Congress within a specified time on the actions taken to prevent OASDI benefit payments to deceased individuals. Amends title II of the Social Security Act to make it a felony (currently a misdemeanor) to misuse social security account numbers willfully, knowingly, and with the intent to deceive. Makes it a felony to knowingly alter, buy or sell, or counterfeit a social security card or possess or counterfeit a social security card with intent to sell or alter it. Requires the Secretary to issue new and replacement social security cards which to the maximum extent possible cannot be counterfeited. Directs the Secretary to report to Congress within a specified time on the implementation of this requirement. Expresses the sense of Congress that future legislative changes in the Social Security Act will not reduce the current dollar amount of monthly OASDI benefits to which individuals are entitled for the month of enactment. Amends the Omnibus Budget Reconciliation Act of 1980 to require that the statutory deadlines for implementing AFDC home health aide demonstration projects be met for projects in at least seven States. Title II: Highway Revenue Act of 1981 - Highway Revenue Act of 1981 - Amends the Internal Revenue Code to extend through fiscal year 1989 provisions relating to the excise taxes that are transferred into the Highway Trust Fund. Amends the Highway Revenue Act of 1956 to extend the Highway Trust Fund for six years. Amends the Land and Water Conservation Fund Act of 1965 to extend the land and water conservation fund for six years.

Repeals provisions of the Omnibus Reconciliation Act of 1981 which repeal the minimum monthly social security benefit under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act.