apply to contributions made for taxable years beginning on or after the first day of the first calendar year beginning after the date of enactment of this Act. III Conforming amendments to the Social Security Act and the Internal Revenue Code of 1986 301. Reductions in and exemptions from FICA taxes and SECA taxes with respect to eligible individuals (a) FICA tax on employees Section 3101 of the Internal Revenue Code of 1986 (relating to OASDI tax on employees) is amended— (1) in subsection (a), by striking In addition and inserting Subject to subsection (c), in addition