; and , and by inserting after paragraph (4) the following new paragraph: (5) 71.3 percent of the taxes imposed by section 1411 of the Internal Revenue Code of 1986 for any taxable year beginning after December 31, 2023, as determined by the Secretary of the Treasury or the Secretary's delegate based on tax returns under subtitle F of such Code, less the amounts specified in paragraph (3) of subsection (b). . (B) Conforming amendment The fourth sentence of section 201(a) of such Act ( 42 U.S.C. 401(a) ) is amended by striking clauses (3) and (4) each place it appears and inserting paragraphs (3), (4), and (5) . (2) Federal Disability Insurance Trust Fund Section 201(b) of the Social Security Act ( 42 U.S.C. 401(b) ) is amended— (A) by striking 100 per centum of , and (B) by striking and at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ; and , and by inserting after paragraph (2) the following new paragraph: (3) 10.3 percent of the taxes imposed by section 1411 of the Internal Revenue Code of 1986 for any taxable year beginning after December 31, 2023, as determined by the Secretary of the Treasury or the Secretary's delegate based on tax returns under subtitle F of such Code. . (3) Federal Hospital Insurance Trust Fund Section 1817(a) of the Social Security Act ( 42 U.S.C. 1395i(a) ) is amended— (A) by striking 100 per centum of , (B) by inserting 100 percent of before the taxes each place it appears in paragraphs (1) and (2), and (C) by striking and at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting