Net investment income shall not include— (A) any item taken into account in determining self-employment income for such taxable year on which a tax is imposed by section 1401, or (B) any item taken into account in determining wages received with respect to employment for such taxable year on which a tax is imposed by section 3101. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act. 9. Social Security Trust Fund established (a) In general Section 201(a) of the Social Security Act ( 42 U.S.C. 401(a) ) is amended to read as follows: (a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the Social Security Trust Fund . The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the date of the enactment of section 9 of the Social Security Expansion Act , which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after the date of the enactment of section 9 of the Social Security Expansion Act , and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of— (1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of