1Amend Bill, page 1, line 17, by inserting after "amended"

2 and the section is amended by adding a definition

3Amend Bill, page 2, line 11, by inserting after "thereafter"

4 and excluding 50% of Social Security substitute pensions 
5for calendar years 2013 and thereafter

6Amend Bill, page 3, by inserting between lines 13 and 14

7"Social Security substitute pension." A pension that is 
8provided in lieu of old age and survivor benefit payments under 
9the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.) 
10to a person whose employment was not covered under the Social 
11Security Act. The amount of the pension that qualifies as a 
12"Social Security substitute pension" shall not exceed the 
13maximum Federal old age and survivor benefit payments, less any 
14Federal old age and survivor benefit payments received under the 
15Social Security Act for employment covered under the Social 
16Security Act.

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