; or , and by inserting after paragraph (23) the following new paragraph: (24) any amount of compensation which is excludable from gross income under section 139J. . (B) Trust funds held harmless There are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund amounts equivalent to the reduction in revenues to each such Trust Fund, respectively, by reason of the amendment made by subparagraph (A) (determined without regard to this subparagraph). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had this section not been enacted. (2) Unemployment Taxes Section 3306(b) of such Code is amended by striking or at the end of paragraph (19), by striking the period at the end of paragraph (20) and inserting ; or , and by inserting after paragraph (20) the following new paragraph: (21) any amount of compensation which is excludable from gross income under section 139J. . (3) Wage withholding Section 3401(a) of such Code is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting ; or , and by inserting after paragraph (23) the following new paragraph: (24) any amount of compensation which is excludable from gross income under section 139J. . (c) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Earned income from additional employment. . (d) Effective date The amendments made by this section shall apply to amounts received after the date of the enactment of this Act.