; or . (6) Section 202(d)(6)(E) of such Act ( 42 U.S.C. 402(d)(6)(E) ) is amended by striking (if later) and all that follows to the end and inserting the following: (if later) the earlier of— (i) the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student, (ii) the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or (iii) the month in which the child attains the age of 22. . (f) Effective date The amendments made by this section apply with respect to applications for child’s insurance benefits under section 202(d) of the Social Security Act ( 42 U.S.C. 402(d) ) filed in any calendar year after 2018. 5. Determination of taxable wages and self-employment income above contribution and benefit base after 2018 (a) Determination of taxable wages above contribution and benefit base after 2018 (1) Amendments to the Internal Revenue Code of 1986 Section 3121 of the Internal Revenue Code of 1986 is amended— (A) in subsection (a)(1), by inserting the applicable percentage (determined under subsection (c)(1)) of before that part of the remuneration