Highway Revenue Act of 1981

(Conference report filed in House, H. Rept. 97-409)

Amends titles II (Old Age, Survivors and Disability Insurance) and XVIII (Medicare) of the Social Security Act to permit the Managing Trustees of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund to borrow funds from any of the Trust Funds for transfer to the Trust Fund which needs financing at any time before January 1983, if such borrowing best finances the benefit payments from the Trust Funds. Provides for interest payments on such loans and loan repayment. Requires the Board of Trustees of the Trust Funds to report to Congress on any amounts transferred under this Act.

Amends title II of the Social Security Act and the Omnibus Budget Reconciliation Act of 1981 to restore the minimum social security benefit under title II for individuals who are eligible for benefits before January 1982 or whose benefits are based upon a worker's eligibility or death before January 1982. Eliminates the minimum social security benefit in the case of individuals who belong to religious orders which require vows of poverty and which elected coverage under the Social Security Act before the enactment of this Act and who become eligible for OASDI benefits after October 1991.

Provides that in the case of sick pay to an employee or the employee's dependents, only payments received under a workmen's compensation law are excluded from the definition of "wages" for purposes of OASDI and Railroad Retirement Act coverage. Treats any third party which makes a payment which shall be included in the wages of an individual under this Act as an employer with respect to such wages for purposes of social security and railroad retirement employment taxes.

Amends title II of the Social Security Act to make it a felony (currently a misdemeanor) to willfully, knowingly, and with intent to deceive, misuse social security account numbers. Makes it a felony to knowingly alter, buy or sell, or counterfeit a social security card or possess or counterfeit a social security card with intent to sell or alter it.

Amends the Omnibus Reconcilation Act of 1980 to require that the statutory deadlines for implementing AFDC home health aid demonstration projects be met for projects in at least seven States.

Amends title II of the Social Security Act to require that Federal, State, and local government agencies give the Secretary of Health and Human Services, upon written request, the names and social security account numbers of prisoners under the agencies' jurisdiction so that the Secretary can suspend their disability benefits pursuant to title II.

Directs the Secretary to report to Congress within a specified time on the actions taken to prevent OASDI benefit payments to deceased individuals.