Senior Citizens Tax Elimination Act

Senior Citizens Tax Elimination Act

This bill repeals the inclusion of any Social Security or tier I railroad retirement benefits in gross income for income tax purposes. The bill also (1) appropriates funds to cover reductions in transfers to the Social Security and Railroad Retirement Trust Funds resulting from the enactment of this bill, and (2) expresses the sense of Congress against using tax increases to provide revenue necessary to carry out this bill.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3206 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3206

 To amend the Internal Revenue Code of 1986 to repeal the inclusion in 
               gross income of Social Security benefits.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 11, 2023

Mr. Massie (for himself, Mr. Bacon, Mr. Bean of Florida, Mr. Biggs, Mr. 
Burchett, Mr. Burlison, Mr. Cline, Mr. Cloud, Mr. Fallon, Mr. Finstad, 
Mr. Gaetz, Mr. Good of Virginia, Mr. Gosar, Mr. Green of Tennessee, Ms. 
  Greene of Georgia, Mr. Griffith, Ms. Hageman, Mrs. Harshbarger, Mr. 
Lamborn, Mr. Mooney, Mr. Perry, Mr. Posey, Mr. Tiffany, Mr. Webster of 
  Florida, Mrs. Lesko, and Mr. Ogles) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to repeal the inclusion in 
               gross income of Social Security benefits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Senior Citizens Tax Elimination 
Act''.

SEC. 2. REPEAL OF INCLUSION IN GROSS INCOME OF SOCIAL SECURITY 
              BENEFITS.

    (a) In General.--Section 86 of the Internal Revenue Code of 1986 
(relating to social security benefits) is amended by adding at the end 
the following new subsection:
    ``(g) Termination.--This section shall not apply to any taxable 
year beginning after the date of the enactment of this subsection.''.
    (b) Social Security Trust Funds Held Harmless.--
            (1) In general.--There are hereby appropriated (out of any 
        money in the Treasury not otherwise appropriated) for each 
        fiscal year to each fund under the Social Security Act or the 
        Railroad Retirement Act of 1974 an amount equal to the 
        reduction in the transfers to such fund for such fiscal year by 
        reason of section 86(g) of the Internal Revenue Code of 1986.
            (2) No tax increases.--It is the sense of the Congress that 
        tax increases will not be used to provide the revenue necessary 
        to carry out paragraph (1).
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