the general fund of the Treasury, equal to 10 percent of the net revenues received in the Treasury during the previous fiscal year from the taxes imposed under parts II, III, and IV of subchapter E of chapter 38 of the Internal Revenue Code of 1986, to be distributed equally among each individual entitled to monthly insurance benefits under title II of the Social Security Act ( 42 U.S.C. 401 et seq.) or to an annuity under section 2 of the Railroad Retirement Act of 1974 for the 1st month in such fiscal year. 4. Reduction of certain social security taxes