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97 STAT. 84 PUBLIC LAW 98-21—APR. 20, 1983 (2) TRANSFERS.—The amounts appropriated by paragraph (1) to any payor fund shall be transferred from time to time (but not less frequently than quarterly) from the general fund of the Tregisury on the b£isis of estimates made by the Secretary of the Treasury of the amounts referred to in such paragraph. Any such quarterly payment shall be made on the first day of such quarter and shall take into account social security benefits estimated to be received during such quarter. Proper adjust- ments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. (3) DEFINITIONS.—For purposes of this subsection— (A) PAYOR FUND.—The term "payor fund" means any trust fund or account from which payments of social secu- rity benefits are made. (B) SOCIAL SECURITY BENEFITS.—The term "social security benefits" has the meaning given such term by section Ante, p. 80. 86(d)(1) of the Internal Revenue Code of 1954. (4) REPORTS.—The Secretary of the Treasury shall submit annual reports to the Congress and to the Secretary of Health and Human Services and the Railroad Retirement Board on— (A) the transfers made under this subsection during the year, and the methodology used in determining the amount of such transfers and the funds or account to which made, and (B) the anticipated operation of this subsection during the next 5 years. (f) TECHNICAL AMENDMENTS.:— 26 use 85. (1) Subsection (a) of section 85 of such Code is amended by striking out "this section," and inserting in lieu thereof "this section, section 86,". 96 Stet. 2375. (2) Subparagraph (B) of section 128(c)(3) of such Code (as in 26 use 128. effect for taxable years beginning after December 31, 1984) is amended by striking out "85," and inserting in lieu thereof "85, 86,". (3) The table of sections for part II of subchapter B of chapter 1 of such Code is amended by striking out the item relating to section 86 and inserting in lieu thereof the following: "Sec. 86. Social security and tier 1 railroad retirement benefits. "Sec. 87. Alcohol fuel credit." (4) The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end thereof the following new item: "Sec. 6050F. Returns relating to social security benefits." 26 use 86 note. (g) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to benefits re- ceived after December 31, 1983, in taxable years ending after such date. (2) TREATMENT OF CERTAIN LUMP-SUM PAYMENTS RECEIVED AFTER DECEMBER 31, 1983.—The amendments made by this sec- tion shall not apply to any portion of a lump-sum payment of social security benefits (as defined in section 86(d) of the Inter- Ante, p. 80. nal Revenue Code of 1954) received after December 31, 1983, if the generally applicable payment date for such portion was before January 1,1984.