; except that such term shall not include— (1) any insurance benefits received (including death benefits), (2) pension or annuity benefits received, (3) tips received by an employee over $5,000 per year, and (4) benefits received under a government entitlement program (including Social Security benefits and unemployment compensation benefits). (c) Self-Employment Income For purposes of subsection (b), the term self-employment income means gross payments received for taxable property or services minus the sum of— (1) gross payments made for taxable property or services (without regard to whether tax was paid pursuant to section 101 on such taxable property or services), and (2) wages paid by the self-employed person to employees of the self-employed person. 904. Trust Fund revenue (a) Secretary To Make Allocation of Sales Tax Revenue The Secretary shall allocate the revenue received by virtue of the tax imposed by section 101 in accordance with this section. The revenue shall be allocated among— (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the Federal supplementary medical insurance trust fund. (b) General Rule (1) General revenue The proportion of total revenue allocated to the general revenue shall be the same proportion as the rate in section 101(b)(4) bears to the combined Federal tax rate percentage (as defined in section 101(b)(3)). (2) The amount of revenue allocated to the old-age and survivors insurance and disability insurance trust funds shall be the same proportion as the old-age, survivors and disability insurance rate (as defined in subsection (d)) bears to the combined Federal tax rate percentage (as defined in section 101(b)(3)). (3) The amount of revenue allocated to the hospital insurance and Federal supplementary medical insurance trust funds shall be the same proportion as the hospital insurance rate (as defined in subsection (e)) bears to the combined Federal tax rate