We are amending our regulations to reflect provisions of sections 307, 308, and 314 of the Social Security Independence and Program Improvements Act of 1994. Section 307 provides that we not modify the computation of the basic social security benefit amount under the windfall elimination provision of the Social Security Act (the Act) for individuals who are entitled to U.S. social security benefits only as result of a totalization agreement between the United States and another country. In addition, section 307 provides that we not modify the computation for an individual who receives a benefit from another country if the benefit is payable only as a result of a totalization agreement between the United States and that country and benefits paid by us do not depend on a totalization agreement. Section 308 removes the modified computation requirement, as well as the requirement to reduce the social security benefits of an insured individual's spouse who is also receiving a benefit based on his or her noncovered government employment, i.e., the government pension offset provision, for certain individuals who are eligible to receive or are receiving a benefit based on inactive military reserve duty after 1956 and before 1988. Section 314 increases the extended period for a working social security beneficiary to submit a report of earnings.