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PUBLIC LAW 98-21—APR. 20, 1983 97 STAT. 91 (A) Subparagraph (A) of section 401(cX2) of such Code 96 Stat. 513. (defining earned income) is amended by striking out "and" ^6 use 40i. at the end of clause (iv), by striking out the period at the end of clause (v) and inserting in lieu thereof '\ and", and by inserting after clause (v) the following new clause: "(vi) with regard to the deduction allowed to the taxpayer by section 164(f)." ^nte, p. 90. (B) Clause (ii) of section 43(c)(2XA) of such Code is 26 use 43. amended by inserting before the period ", but such net earnings shall be determined with regard to the deduction allowed to the taxpayer by section 164(f)". (5) CONFORMING AMENDMENT.—Subsection (a) of section 275 of 26 use 275. such Code (relating to denial of deduction for certain taxes) is amended by adding at the end thereof the following new sen- tence: "Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f)." (d) EFFECTIVE DATES.— 26 use I40i (1) IN GENERAL.—Except as provided in paragraph (2), the "°^- amendments made by this section shall apply to taxable years beginning after December 31,1983. (2) SUBSECTION (C) .—The amendments made by subsection (c) shall apply to taxable years beginning after December 31, 1989. SEC. 125. TREATMENT OF CERTAIN FACULTY PRACTICE PLANS. 26 USC 3121 (a) GENERAL RULE.—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1954 (relating to concurrent employ- ment by 2 or more employers)— (1) the following entities shall be deemed to be related corpo- rations: (A) a State university which employs health professionals as faculty members at a medical school, and (B) a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code— (i) which employs faculty members of such medical school, and (ii) 30 percent or more of the employees of which are concurrently employed by such medical school; and (2) remuneration which is disbursed by such faculty practice plan to a health professional employed by both such entities shall be deemed to have been actually disbursed by such univer- sity as a common paymaster and not to have been actually disbursed by such faculty practice plan. (b) EFFECTIVE DATE.—The provisions of subsection (a) shall apply to remuneration paid after December 31,1983. ALLOCATIONS TO DISABIUTY INSURANCE TRUST FUND SEC. 126. (a) Section 201(b)(1) of the Social Security Act is amended 42 use 40i. by striking out clauses (K) through (M) and inserting in lieu thereof the following: "(K) 1.65 per centum of the wages (as so defined) paid after December 31, 1981, and before January 1, 1983, and so reported, (L) 1.25 per centum of the wages (as so defined) paid after December 31, 1982, and before January 1, 1984, and so reported, (M) 1.00 per centum of the wages (as so defined) paid after December 31, 1983, and before January 1, 1988, and so reported, (N) 1.06 per