Social Security 2100 Act
This bill modifies the Social Security system, particularly with respect to benefit calculations, fund administration, and beneficiary resources.
For example, the bill temporarily increases the primary insurance amount for Social Security benefits for all individuals (from 90% of a certain portion of average indexed monthly earnings to 93%). It also modifies benefit calculations for certain individuals, including by temporarily (1) increasing benefits for widows or widowers in two-income households; and (2) allowing children of a deceased, disabled, or retired worker to remain eligible for benefits through age 25 if they are full-time students.
Additionally, the bill temporarily eliminates (1) the government pension offset, which reduces Social Security benefits for spouses, widows, and widowers who also receive government pensions of their own; and (2) the windfall elimination provision, which reduces Social Security benefits for individuals who also receive a pension or disability benefit from an employer that did not withhold Social Security taxes.
The bill also modifies the financing and administration of the Social Security trust funds. For example, the bill (1) subjects income over $400,000 to Social Security payroll taxes, and (2) combines the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund.
Finally, the bill establishes requirements relating to Social Security services and resources, including by prohibiting the closure of field offices unless certain conditions are met (e.g., public hearings).
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4583 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 4583
To protect our Social Security system and improve benefits for current
and future generations.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 12, 2023
Mr. Larson of Connecticut (for himself, Mr. Neal, Mr. Jeffries, Ms.
Clark of Massachusetts, Mr. Aguilar, Mr. Clyburn, Mr. Doggett, Mr.
Thompson of California, Mr. Blumenauer, Mr. Pascrell, Mr. Davis of
Illinois, Ms. Sanchez, Mr. Higgins of New York, Ms. Sewell, Ms.
DelBene, Ms. Chu, Ms. Moore of Wisconsin, Mr. Kildee, Mr. Beyer, Mr.
Evans, Mr. Schneider, Mr. Panetta, Ms. DeLauro, Mr. Courtney, Mr.
Himes, Mrs. Hayes, Ms. Adams, Mr. Auchincloss, Ms. Balint, Ms.
Barragan, Mrs. Beatty, Mr. Bera, Mr. Bishop of Georgia, Ms. Blunt
Rochester, Ms. Bonamici, Mr. Bowman, Ms. Brownley, Ms. Bush, Mr.
Carbajal, Mr. Cardenas, Mr. Carson, Mr. Carter of Louisiana, Mr.
Cartwright, Mr. Casar, Mr. Case, Mr. Casten, Ms. Castor of Florida, Mr.
Castro of Texas, Mrs. Cherfilus-McCormick, Ms. Clarke of New York, Mr.
Cleaver, Mr. Cohen, Mr. Connolly, Mr. Costa, Ms. Crockett, Mr. Crow,
Mr. Cuellar, Mr. Davis of North Carolina, Ms. Dean of Pennsylvania, Ms.
DeGette, Mr. Deluzio, Mr. DeSaulnier, Mrs. Dingell, Ms. Escobar, Ms.
Eshoo, Mr. Espaillat, Mr. Foster, Mrs. Foushee, Ms. Lois Frankel of
Florida, Mr. Frost, Mr. Gallego, Mr. Garamendi, Ms. Garcia of Texas,
Mr. Robert Garcia of California, Mr. Garcia of Illinois, Mr. Goldman of
New York, Mr. Gomez, Mr. Vicente Gonzalez of Texas, Mr. Green of Texas,
Mr. Grijalva, Mr. Horsford, Ms. Hoyle of Oregon, Mr. Huffman, Mr. Ivey,
Mr. Jackson of Illinois, Ms. Jackson Lee, Ms. Jayapal, Mr. Johnson of
Georgia, Ms. Kaptur, Mr. Keating, Ms. Kelly of Illinois, Mr. Khanna,
Mr. Kilmer, Mr. Krishnamoorthi, Ms. Kuster, Mr. Larsen of Washington,
Ms. Lee of California, Ms. Lee of Pennsylvania, Ms. Leger Fernandez,
Mr. Lieu, Ms. Lofgren, Mr. Lynch, Mr. Magaziner, Ms. Manning, Ms.
Matsui, Mrs. McClellan, Ms. McCollum, Mr. McGarvey, Mr. McGovern, Mr.
Meeks, Mr. Menendez, Ms. Meng, Mr. Mfume, Mr. Morelle, Mr. Moskowitz,
Mr. Moulton, Mr. Mrvan, Mr. Mullin, Mr. Nadler, Mrs. Napolitano, Mr.
Neguse, Mr. Norcross, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr.
Pallone, Mr. Payne, Mr. Phillips, Ms. Pingree, Ms. Plaskett, Mr. Pocan,
Ms. Porter, Ms. Pressley, Mr. Quigley, Mrs. Ramirez, Mr. Raskin, Ms.
Ross, Mr. Ruiz, Mr. Ruppersberger, Mr. Sablan, Ms. Salinas, Mr.
Sarbanes, Ms. Scanlon, Ms. Schakowsky, Mr. Schiff, Mr. David Scott of
Georgia, Mr. Scott of Virginia, Mr. Sherman, Ms. Slotkin, Mr. Smith of
Washington, Mr. Sorensen, Mr. Soto, Ms. Stevens, Ms. Strickland, Mrs.
Sykes, Mr. Swalwell, Mr. Takano, Mr. Thanedar, Mr. Thompson of
Mississippi, Ms. Titus, Ms. Tlaib, Ms. Tokuda, Mr. Tonko, Mrs. Torres
of California, Mr. Torres of New York, Mrs. Trahan, Mr. Trone, Ms.
Underwood, Mr. Vargas, Mr. Veasey, Ms. Velazquez, Ms. Wasserman
Schultz, Ms. Waters, Mrs. Watson Coleman, Ms. Wild, Ms. Williams of
Georgia, and Ms. Wilson of Florida) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committees on Education and the Workforce, and Energy and
Commerce, for a period to be subsequently determined by the Speaker, in
each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To protect our Social Security system and improve benefits for current
and future generations.
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 ``Social Security 2100 Act''.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I--STRENGTHENING BENEFITS
Sec. 101. Across-the-board benefit increase.
Sec. 102. More accurate cost-of-living adjustment.
Sec. 103. Increasing the minimum benefit for long-term low earners.
Sec. 104. Increasing threshold amounts for inclusion of Social Security
benefits in income.
Sec. 105. Improving benefits for widows and widowers in two-income
households.
Sec. 106. Increasing benefits for beneficiaries after 15 years of
eligibility.
Sec. 107. Providing caregiver credits for Social Security.
Sec. 108. Eliminating the 5-month waiting period for disability
benefits.
Sec. 109. Establishing a gradual offset for disability beneficiaries
with earnings.
Sec. 110. Repealing the Government pension offset and windfall
elimination provisions.
Sec. 111. Extending the child's benefit for post-secondary school
students under age 26.
Sec. 112. Increasing access to benefits for children who live with
grandparents or other relatives.
Sec. 113. Preventing an unintended drop in benefits relating to the
application of the National Average Wage
Index.
Sec. 114. Holding SSI, Medicaid, and CHIP beneficiaries harmless.
TITLE II--STRENGTHENING THE TRUST FUND
Sec. 201. Determining wages and self-employment income above
contribution and benefit base after 2023.
Sec. 202. Including earnings over $400,000 in Social Security benefit
formula.
Sec. 203. Application of Social Security tax to net investment income.
Sec. 204. Establishing the Social Security Trust Fund.
TITLE III--STRENGTHENING SERVICE DELIVERY
Sec. 301. Clarifying the requirement to mail Social Security account
statements.
Sec. 302. Preventing closure of field and hearing offices and resident
or rural contact stations.
Sec. 303. Ensuring access to professional representation.
TITLE I--STRENGTHENING BENEFITS
SEC. 101. ACROSS-THE-BOARD BENEFIT INCREASE.
(a) In General.--
(1) Increase in primary insurance amount computation
formula.--Section 215(a)(1)(A)(i) of the Social Security Act
(42 U.S.C. 415(a)(1)(A)(i)) is amended by striking ``90
percent'' and inserting ``93 percent''.
(b) Effective Date.--
(1) In general.--The amendments made by this section shall
apply with respect to monthly insurance benefits payable for
months in calendar years 2025 through 2034.
(2) Recomputation of primary insurance amounts.--
Notwithstanding section 215(f) of the Social Security Act, the
Commissioner of Social Security shall recompute primary
insurance amounts to the extent necessary--
(A) to carry out the amendments made by this
section; and
(B) to account for the nonapplication of such
amendments after calendar year 2034.
(c) Rule of Construction.--For purposes of applying subparagraphs
(A) and (B) of section 215(i)(1) of the Social Security Act in any
calendar year, nothing in this section or the amendments made by this
section shall be considered a general benefit increase under title II
of such Act.
SEC. 102. MORE ACCURATE COST-OF-LIVING ADJUSTMENT.
(a) In General.--
(1) In general.--Section 215(i)(1)(D) of the Social
Security Act (42 U.S.C. 415(i)(1)(D)) is amended by striking
``Consumer Price Index'' and all that follows through ``such
index'' and inserting ``Consumer Price Index for Urban Wage
Earners and Clerical Workers (CPI-W, as published by the Bureau
of Labor Statistics of the Department of Labor) or Consumer
Price Index for Elderly Consumers (CPI-E, as published by such
Bureau) (whichever such index results in the higher percentage
under this subparagraph) exceeds the same such index''.
(2) Conforming amendment.--Section 215(i)(1)(G) of the
Social Security Act (42 U.S.C. 415(i)(1)(G)) is amended by
inserting ``applicable for purposes of subparagraph (D)'' after
``Consumer Price Index''.
(b) Application to Pre-1979 Law.--
(1) In general.--Section 215(i) of the Social Security Act
as in effect in December 1978, and as applied in certain cases
under the provisions of such Act as in effect after December
1978, is amended--
(A) in paragraph (1)(B), by striking ``Consumer
Price Index'' and all that follows through ``such
index'' and inserting ``Consumer Price Index for Urban
Wage Earners and Clerical Workers (CPI-W, as published
by the Bureau of Labor Statistics of the Department of
Labor) or Consumer Price Index for Elderly Consumers
(CPI-E, as published by such Bureau of such Department)
(whichever such index results in the higher per centum
under this subparagraph) exceeds, by not less than 3
per centum, the same such Index''; and
(B) in paragraph (2)--
(i) in subparagraph (A)(ii), by striking
``Consumer Price Index for such cost-of-living
computation quarter'' and inserting ``Consumer
Price Index applicable for such year under
paragraph (1)(B)''; and
(ii) in subparagraph (C)(i), by striking
``Consumer Price Index as published for any
month exceeds by 2.5 percent or more the level
of such index'' and inserting ``Consumer Price
Index for Urban Wage Earners and Clerical
Workers or Consumer Price Index for Elderly
Consumers as published for any month exceeds by
2.5 percent or more the level of such index''.
(2) Conforming changes.--Section 215(i)(4) of the Social
Security Act (42 U.S.C. 415(i)(4)) is amended by inserting
``and by section 102 of the Social Security 2100 Act'' after
``1986''.
(c) No Effect on Adjustments Under Other Laws.--Section 215(i) of
the Social Security Act (42 U.S.C. 415(i)) is amended by adding at the
end the following:
``(6) With respect to any provision of law (other than in this
title, title VIII, or title XVI) which provides for an adjustment of an
amount under such provision of law in the same percentage as a cost-of-
living adjustment applied to benefit amounts under this title, such
provision of law shall be applied and administered as if the percentage
of such cost-of-living adjustment applied to benefit amounts under this
title were determined without regard to the amendments made by
subsections (a) and (b) of section 102 of the Social Security 2100
Act.''.
(d) Publication of Consumer Price Index for Elderly Consumers.--The
Bureau of Labor Statistics of the Department of Labor shall prepare and
publish an index for each calendar month to be known as the ``Consumer
Price Index for Elderly Consumers'' that indicates changes over time in
expenditures for consumption which are typical for individuals in the
United States who have attained age 62.
(e) Transition Rule.--Prior to the publication of the Consumer
Price Index for Elderly Consumers (CPI-E) pursuant to subsection (d),
the reference to such index made in each of the amendments made by
subsections (a) and (b) shall be deemed to be a reference to the
research price index prepared by the Bureau of Labor Statistics of the
Department of Labor known as the Consumer Price Index for Americans 62
years of age and older (R-CPI-E).
(f) Effective Date.--
(1) In general.--The amendments made by this section shall
apply only to determinations made with respect to cost-of-
living computation quarters (as defined in section 215(i)(1)(B)
of the Social Security Act (42 U.S.C. 415(i)(1)(B))) ending on
September 30 of calendar years 2024 through 2033.
(2) Nonapplication after 2033.--
(A) COLA redeterminations.--For purposes of
subparagraph (B) and determinations made with respect
to cost-of-living computation quarters (as so defined)
ending on September 30 of any calendar year after 2033,
section 215(i) of the Social Security Act shall be
applied as if the determinations described in paragraph
(1) had been made without regard to the amendments made
by this section.
(B) Increases based on cola determinations.--
Notwithstanding section 215(f) of the Social Security
Act, the Commissioner of Social Security shall, for
benefits payable under title II for months after
November 2034 and for benefits payable under title XVI
for months after December 2034, recompute primary
insurance amounts, dollar amounts adjusted under
section 1617, and any other amounts subject to increase
on the basis of a determination made with respect to
cost-of-living computation quarters under section
215(i) of the Social Security Act to the extent
necessary to apply the redeterminations made under
subparagraph (A).
SEC. 103. INCREASING THE MINIMUM BENEFIT FOR LONG-TERM LOW EARNERS.
(a) In General.--Section 215(a)(1) of the Social Security Act (42
U.S.C. 415(a)(1)) is amended--
(1) by redesignating subparagraph (D) as subparagraph (E);
and
(2) by inserting after subparagraph (C) the following new
subparagraph:
``(D)(i) Effective with respect to the benefits of individuals who
become eligible for old-age insurance benefits or disability insurance
benefits (or die before becoming so eligible) after 2024, no primary
insurance amount computed under subparagraph (A) may be less than the
greater of--
``(I) the minimum monthly amount computed under
subparagraph (C); or
``(II) in the case of an individual who has more than 10
years of work (as defined in clause (iv)(I)), the alternative
minimum amount determined under clause (ii).
``(ii)(I) The alternative minimum amount determined under this
clause is the applicable percentage of \1/12\ of the annual dollar
amount determined under clause (iii) for the year in which the amount
is determined.
``(II) For purposes of subclause (I), the applicable percentage is
the percentage specified in connection with the number of years of
work, as set forth in the following table:
``If the number of years The applicable
of work is: percentage is:
11........................................... 6.25 percent
12........................................... 12.50 percent
13........................................... 18.75 percent
14........................................... 25.00 percent
15........................................... 31.25 percent
16........................................... 37.50 percent
17........................................... 43.75 percent
18........................................... 50.00 percent
19........................................... 56.25 percent
20........................................... 62.50 percent
21........................................... 68.75 percent
22........................................... 75.00 percent
23........................................... 81.25 percent
24........................................... 87.50 percent
25........................................... 93.75 percent
26........................................... 100.00 percent
27........................................... 106.25 percent
28........................................... 112.50 percent
29........................................... 118.75 percent
30 or more................................... 125.00 percent.
``(iii) The annual dollar amount determined under this clause is--
``(I) for calendar year 2025, the poverty guideline for
2024; and
``(II) for any calendar year after 2025, the annual dollar
amount established for the calendar year preceding such
calendar year, or, if larger, the annual dollar amount for 2025
multiplied by the ratio of--
``(aa) the national average wage index (as defined
in section 209(k)(1)) for the second calendar year
preceding the calendar year for which the determination
is made, to
``(bb) the national average wage index (as so
defined) for 2023.
``(iv) For purposes of this subparagraph--
``(I) the term `year of work' means, with respect to an
individual, a year to which 4 quarters of coverage have been
credited based on such individual's wages and self-employment
income; and
``(II) the term `poverty guideline for 2024' means the
annual poverty guideline for 2024 (as updated annually in the
Federal Register by the Department of Health and Human Services
under the authority of section 673(2) of the Omnibus Budget
Reconciliation Act of 1981) as applicable to a single
individual.''.
(b) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C.
409(k)(1)) is amended by inserting ``215(a)(1)(E),'' after
``215(a)(1)(D),''.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply with respect to monthly insurance benefits payable for
months in calendar years 2025 through 2034.
(2) Recomputation of primary insurance amounts.--
Notwithstanding section 215(f) of the Social Security Act, the
Commissioner of Social Security shall recompute primary
insurance amounts to the extent necessary--
(A) to carry out the amendments made by this
section; and
(B) to account for the nonapplication of such
amendments after calendar year 2034.
SEC. 104. INCREASING THRESHOLD AMOUNTS FOR INCLUSION OF SOCIAL SECURITY
BENEFITS IN INCOME.
(a) In General.--Subsection (a) of section 86 of the Internal
Revenue Code of 1986 is amended to read as follows:
``(a) In General.--Gross income for the taxable year of any
taxpayer described in subsection (b) (notwithstanding section 207 of
the Social Security Act) includes Social Security benefits in an amount
equal to the lesser of--
``(1) 85 percent of the Social Security benefits received
during the taxable year, or
``(2) one-half of the excess described in subsection
(b)(1).''.
(b) Base Amount.--Subsection (c) of section 86 of such Code is
amended to read as follows:
``(c) Base Amount.--For purposes of this section, the term `base
amount' means--
``(1) except as otherwise provided in this paragraph,
$35,000,
``(2) $50,000 in the case of a joint return, and
``(3) zero in the case of a taxpayer who--
``(A) is married as of the close of the taxable
year (within the meaning of section 7703) but does not
file a joint return for such year, and
``(B) does not live apart from his spouse at all
times during the taxable year.''.
(c) Transfers to Trust Funds.--
(1) Hospital insurance trust fund held harmless.--Of the
total revenue from taxation of social security benefits, there
are appropriated to the Federal Hospital Insurance Trust Fund
such amounts as would be transferred to such fund under section
121(e) of the Social Security Amendments of 1983 (42 U.S.C. 401
note) and section 86 of such Code as such sections were in
effect on the day before the date of the enactment of this Act,
at such times and in such manner as would be provided therein.
(2) Transfers to payor funds.--Of the balance of the total
revenue from taxation of social security benefits remaining
after appropriations under paragraph (1) have been made, there
are appropriated to each payor fund amounts equivalent to the
portion of such balance equal to a fraction--
(A) the numerator of which is the amount equivalent
to the net revenues received in the Treasury
attributable to the application of sections 86 and
871(a)(3) of such Code to payments from such payor fund
made in taxable years beginning after December 31,
2024, and before January 1, 2035; and
(B) the denominator of which is the total revenue
from taxation of social security benefits.
(3) Transfers.--The amounts appropriated by paragraph (2)
to any payor fund shall be transferred from time to time (but
not less frequently than quarterly) from the general fund of
the Treasury on the basis of estimates made by the Secretary of
the Treasury of the amounts referred to in such paragraph. Any
such quarterly payment shall be made on the first day of such
quarter and shall take into account social security benefits
estimated to be received during such quarter. Proper
adjustments shall be made in the amounts subsequently
transferred to the extent prior estimates were in excess of or
less than the amounts required to be transferred.
(4) Definitions.--For purposes of this subsection--
(A) Total revenue from taxation of social security
benefits.--The term ``total revenue from taxation of
social security benefits'' means the amount equivalent
to the net revenues received in the Treasury
attributable to the application of sections 86 and
871(a)(3) of the Internal Revenue Code of 1986 to
payments from any payor fund made in taxable years
beginning after December 31, 2024, and before January
1, 2035.
(B) Payor fund.--The term ``payor fund'' means any
trust fund or account from which payments of social
security benefits are made.
(C) Social security benefits.--The term ``social
security benefits'' has the meaning given such term by
section 86(d)(1) of the Internal Revenue Code of 1986.
(5) Conforming amendment.--Section 121(e) of the Social
Security Amendments of 1983 (42 U.S.C. 401 note) is repealed.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024, and before
January 1, 2035.
SEC. 105. IMPROVING BENEFITS FOR WIDOWS AND WIDOWERS IN TWO-INCOME
HOUSEHOLDS.
(a) In General.--
(1) Widows.--Section 202(e) of the Social Security Act (42
U.S.C. 402(e)) is amended--
(A) in paragraph (1)--
(i) in subparagraph (B), by inserting
``and'' at the end;
(ii) in subparagraph (C)(iii), by striking
``and'' at the end;
(iii) by striking subparagraph (D);
(iv) by redesignating subparagraphs (E) and
(F) as subparagraphs (D) and (E), respectively;
and
(v) in the flush matter following
subparagraph (E)(ii), as so redesignated, by
striking ``becomes entitled to an old-age
insurance benefit'' and all that follows
through ``such deceased individual,'';
(B) by striking subparagraph (A) in paragraph (2)
and inserting the following:
``(2)(A) Except as provided in subsection (k)(5),
subsection (q), and subparagraph (D) of this paragraph, such
widow's insurance benefit for each month shall be equal to the
greater of--
``(i) the primary insurance amount (as determined
for purposes of this subsection after application of
subparagraphs (B) and (C)) of such deceased individual,
or
``(ii) subject to paragraph (9), in the case of a
fully insured widow, 75 percent of the sum of any old-
age or disability insurance benefit for which the widow
is entitled for such month and the primary insurance
amount (as determined for purposes of this subsection
after application of subparagraphs (B) and (C)) of such
deceased individual.'';
(C) in paragraph (5)--
(i) in subparagraph (A), by striking
``paragraph (1)(F)'' and inserting ``paragraph
(1)(E)''; and
(ii) in subparagraph (B), by striking
``paragraph (1)(F)(i)'' and inserting
``paragraph (1)(E)(i)''; and
(D) by adding at the end the following:
``(9) For purposes of paragraph (2)(A)(ii), the amount
determined under such paragraph shall not exceed the primary
insurance amount for such month of a hypothetical individual--
``(A) who became entitled to old-age insurance
benefits upon attaining early retirement age during the
month in which the deceased individual referred to in
paragraph (1) became entitled to old-age or disability
insurance benefits, or died (before becoming entitled
to such benefits), and
``(B) to whom wages and self-employment income were
credited in each of such hypothetical individual's
elapsed years (within the meaning of section
215(b)(2)(B)(iii)) in an amount equal to the national
average wage index (as described in section 209(k)(1))
for each such year.''.
(2) Widowers.--Section 202(f) of the Social Security Act
(42 U.S.C. 402(f)) is amended--
(A) in paragraph (1)--
(i) in subparagraph (B), by inserting
``and'' at the end;
(ii) in subparagraph (C)(iii), by striking
``and'' at the end;
(iii) by striking subparagraph (D);
(iv) by redesignating subparagraphs (E) and
(F) as subparagraphs (D) and (E), respectively;
and
(v) in the flush matter following
subparagraph (E)(ii), as so redesignated, by
striking ``or becomes entitled to an old-age
insurance benefit'' and all that follows
through ``such deceased individual,'';
(B) by striking subparagraph (A) in paragraph (2)
and inserting the following:
``(2)(A) Except as provided in subsection (k)(5),
subsection (q), and subparagraph (D) of this paragraph, such
widower's insurance benefit for each month shall be equal to
the greater of--
``(i) the primary insurance amount (as determined
for purposes of this subsection after application of
subparagraphs (B) and (C)) of such deceased individual,
or
``(ii) subject to paragraph (9), in the case of a
fully insured widower, 75 percent of the sum of any
old-age or disability insurance benefit for which the
widower is entitled for such month and the primary
insurance amount (as determined for purposes of this
subsection after application of subparagraphs (B) and
(C)) of such deceased individual.'';
(C) in paragraph (5)--
(i) in subparagraph (A), by striking
``paragraph (1)(F)'' and inserting ``paragraph
(1)(E)''; and
(ii) in subparagraph (B), by striking
``paragraph (1)(F)(i)'' and inserting
``paragraph (1)(E)(i)''; and
(D) by adding at the end the following:
``(9) For purposes of paragraph (2)(A)(ii), the amount
determined under such paragraph shall not exceed the primary
insurance amount for such month of a hypothetical individual--
``(A) who became entitled to old-age insurance
benefits upon attaining early retirement age during the
month in which the deceased individual referred to in
paragraph (1) became entitled to old-age or disability
insurance benefits, or died (before becoming entitled
to such benefits), and
``(B) to whom wages and self-employment income were
credited in each of such hypothetical individual's
elapsed years (within the meaning of section
215(b)(2)(B)(iii)) in an amount equal to the national
average wage index (as described in section 209(k)(1))
for each such year.''.
(b) Conforming Amendment.--Section 209(k)(1) of the Social Security
Act (42 U.S.C. 409(k)(1)), as amended by section 103(c), is further
amended by inserting ``202(e)(9), 202(f)(9),'' after ``sections''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to widow's or widower's insurance benefits payable
for months in calendar years 2025 through 2034.
SEC. 106. INCREASING BENEFITS FOR BENEFICIARIES AFTER 15 YEARS OF
ELIGIBILITY.
(a) In General.--Section 202 of the Social Security Act (42 U.S.C.
402) is amended by adding at the end the following new subsection:
``(aa) Increase in Benefit Amounts on Account of Long-Term
Eligibility.--(1) In the case of an individual who is a qualified
beneficiary for a calendar year after 2024, the amount of any monthly
insurance benefit of such qualified beneficiary under this section or
section 223 for any month in such calendar year shall be increased in
accordance with paragraph (3).
``(2)(A) For purposes of this subsection, the term `qualified
beneficiary' for a calendar year means an individual in any case in
which such calendar year is at least the 16th year beginning after the
applicable year of eligibility for such individual.
``(B) For purposes of this subsection, the applicable year of
eligibility for an individual is the year in which the individual on
whose wages and self-employment income the monthly insurance benefit is
based initially became eligible (or died before becoming eligible) for
old-age insurance benefits under subsection (a) or disability insurance
benefits under section 223.
``(3)(A) The increase required under paragraph (1) with respect to
the monthly insurance benefit of an individual who is a qualified
beneficiary for a calendar year shall be equal to the applicable
percentage (specified for such benefit in subparagraph (B)) of the full
increase amount for such calendar year (determined under subparagraph
(C)).
``(B) The applicable percentage specified for a monthly insurance
benefit under this subparagraph for a calendar year is the percentage
specified, in connection with the year described in the following
table, as follows:
The applicable
``If the year described is: percentage is:
the 16th year beginning after the applicable 20 percent
year of eligibility.
the 17th year beginning after the applicable 40 percent
year of eligibility.
the 18th year beginning after the applicable 60 percent
year of eligibility.
the 19th year beginning after the applicable 80 percent
year of eligibility.
the 20th year beginning after the applicable 100 percent.
year of eligibility or later.
``(C)(i) Except as provided in clause (ii), the full increase
amount determined under this subparagraph for a calendar year in
connection with the monthly insurance benefit of a qualified
beneficiary is a dollar amount equal to 5 percent of the primary
insurance amount of a putative individual if--
``(I) such primary insurance amount were determined for
January of such calendar year;
``(II) on January 1 of the applicable year of eligibility
for the qualified beneficiary, such putative individual were
fully insured, attained retirement age (as defined in section
216(l)(2)) and were otherwise eligible for, and applied for,
old-age insurance benefits; and
``(III) such putative individual's average indexed monthly
earnings taken into account in determining such primary
insurance amount were equal to \1/12\ of the national average
wage index (as defined in section 209(k)(1)) for the second
year prior to such applicable year of eligibility.
``(ii)(I) In the case of a monthly insurance benefit under
subsection (b) or (c), the full increase amount determined under this
subparagraph shall be one-half the amount determined under clause (i).
``(II) in the case of a monthly insurance benefit under subsection
(d), (g), or (h), the full increase amount determined under this
subparagraph shall be the percentage of the amount determined under
clause (i) equal to the ratio which the amount of such benefit bears to
the primary insurance amount (before the application of section 203(a))
of the individual on whose wages and self-employment income the monthly
insurance benefit is based.
``(4) In the case of a qualified beneficiary who is entitled to two
or more monthly insurance benefits under this title for the same
month--
``(A) the earliest applicable year of eligibility for such
beneficiary with respect to such benefits shall be treated as
the applicable year of eligibility for such beneficiary for the
purposes of this subsection; and
``(B) such beneficiary shall be entitled to an increase
with respect only to one such benefit.
``(5) This subsection shall be applied to monthly insurance
benefits after any increase under subsection (w) and any applicable
reductions and deductions under this title.''.
(b) Conforming Amendments.--
(1) Section 202 of such Act (42 U.S.C. 402) is amended--
(A) in the last sentence of subsection (a), by
striking ``subsection (q) and subsection (w)'' and
inserting ``subsections (q), (w), and (aa)'';
(B) in subsection (b)(2), by striking ``subsections
(k)(5) and (q)'' and inserting ``subsections (k)(5),
(q), and (aa)'';
(C) in subsection (c)(2), by striking ``subsections
(k)(5) and (q)'' and inserting ``subsections (k)(5),
(q), and (aa)'';
(D) in subsection (d)(2), by adding at the end the
following: ``This paragraph shall apply subject to
subsection (aa).'';
(E) in subsection (e)(2)(A), by striking
``subsection (k)(5), subsection (q), and subparagraph
(D) of this paragraph'' and inserting ``subsection
(k)(5), subsection (q), subsection (aa), and
subparagraph (D) of this paragraph'';
(F) in subsection (f)(2)(A), by striking
``subsection (k)(5), subsection (q), and subparagraph
(D) of this paragraph'' and inserting ``subsection
(k)(5), subsection (q), subsection (aa), and
subparagraph (D) of this paragraph'';
(G) in subsection (g)(2), by striking ``Such'' and
inserting ``Except as provided in subsections (k)(5)
and (aa), such'';
(H) in subsection (h)(2)(A), by inserting ``and
subsection (aa)'' after ``subparagraphs (B) and (C)'';
and
(2) Section 223(a)(2) of such Act (42 U.S.C. 423(a)(2)) is
amended by striking ``section 202(q)'' and inserting ``sections
202(q) and 202(aa)''.
(3) Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is
amended by inserting ``202(aa)(3)(C)(i)(II),'' before
``203(f)(8)(B)(ii)''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to monthly insurance benefits payable for months in
calendar years 2025 through 2034.
SEC. 107. PROVIDING CAREGIVER CREDITS FOR SOCIAL SECURITY.
(a) In General.--Title II of the Social Security Act is amended by
adding after section 234 (42 U.S.C. 434) the following new section:
``deemed wages for caregivers of dependent relatives
``Sec. 235. (a) Definitions.--For purposes of this section--
``(1)(A) Subject to subparagraph (B), the term `qualifying
year' means, in connection with an individual, any calendar
year during which such individual was engaged for not less than
960 hours in providing care to a dependent relative without
monetary compensation.
``(B) The term `qualifying year' does not include any year
ending after the date on which such individual attains
retirement age (as defined in section 216(l)).
``(2) The term `dependent relative' means, in connection
with an individual--
``(A) a child, grandchild, niece, or nephew (of
such individual or such individual's spouse or domestic
partner), or a child to which the individual or the
individual's spouse or domestic partner is standing in
loco parentis, who is under the age of 12; or
``(B) a child, grandchild, niece, or nephew (of
such individual or such individual's spouse or domestic
partner), a child to which the individual or the
individual's spouse or domestic partner is standing in
loco parentis, a parent, grandparent, sibling, aunt, or
uncle (of such individual or his or her spouse or
domestic partner), or such individual's spouse or
domestic partner, if such child, grandchild, niece,
nephew, parent, grandparent, sibling, aunt, uncle,
spouse, or domestic partner is a chronically dependent
individual.
``(3)(A) The term `chronically dependent individual' means
an individual who--
``(i) is dependent on a daily basis on verbal
reminding, physical cueing, supervision, or other
assistance provided to the individual by another person
in the performance of at least two of the activities of
daily living (described in subparagraph (B)) or
instrumental activities of daily living (described in
subparagraph (C)); and
``(ii) without the assistance described in clause
(i), could not perform such activities of daily living
or instrumental activities of daily living.
``(B) The `activities of daily living' referred to in
subparagraph (A) means basic personal everyday activities,
including--
``(i) eating;
``(ii) bathing;
``(iii) dressing;
``(iv) toileting; and
``(v) transferring in and out of a bed or in and
out of a chair.
``(C) The `instrumental activities of daily living'
referred to in subparagraph (A) means activities related to
living independently in the community, including--
``(i) meal planning and preparation;
``(ii) managing finances;
``(iii) shopping for food, clothing, or other
essential items;
``(iv) performing essential household chores;
``(v) communicating by phone or other form of
media; and
``(vi) traveling around and participating in the
community.
``(b) Deemed Wages of Caregiver.--(1)(A) For purposes of
determining entitlement to and the amount of any monthly benefit for
any month after December 2024, or entitlement to any lump-sum death
payment in the case of a death after such month, payable under this
title on the basis of the wages and self-employment income of any
individual, including for purposes of determining such individual's
insured status for purposes of sections 214, 216(i)(3), and 223(c),
such individual shall be deemed to have been paid during each
qualifying year (in addition to wages or self-employment income
actually paid to or derived by such individual during such year) at an
amount per year equal to--
``(i) in the case of a qualifying year during which no
wages, self-employment income, or earnings from noncovered
service were actually paid to or derived by such individual, 50
percent of the national average wage index (as defined in
section 209(k)(1)) for the second calendar year preceding such
calendar year; and
``(ii) in the case of any other qualifying year, the excess
of the amount determined under clause (i) over \1/2\ of the
wages, self-employment income, and earnings from noncovered
service actually paid to or derived by such individual during
such year.
``(B) In any case in which there are more than 5 qualifying years
for an individual, the 5 qualifying years taken into account for
purposes of this section shall be the 5 qualifying years (whether or
not consecutive) which result in the largest monthly benefits payable
under this title on the basis of the wages and self-employment income
of the individual for months after December 2024.
``(C) For purposes of this paragraph, the term `earnings from
noncovered service' means earnings for service which did not constitute
`employment' as defined in section 210 for purposes of this title.
``(2) Paragraph (1) shall not be applicable in the case of any
monthly benefit or lump-sum death payment if a larger such benefit or
payment, as the case may be, would be payable without its application.
``(3) Any assistance or support services provided to caregivers
under section 1720G of title 38, United States Code, shall not be
considered wages or self-employment income for the purposes of this
section.
``(c) Rules and Regulations.--(1) Not later than 1 year after the
date of the enactment of this section, the Commissioner of Social
Security shall promulgate such regulations as are necessary to carry
out this section and to prevent fraud and abuse with respect to the
benefits under this section, including regulations establishing
procedures for the application and certification requirements described
in paragraph (2).
``(2) A qualifying year shall not be taken into account under this
section with respect to an individual unless--
``(A) the individual submits to the Commissioner of Social
Security an application under this section that includes--
``(i) the name and identifying information of the
dependent relative with respect to whom the individual
was engaged in providing care during such year;
``(ii) if the dependent relative is not a child
under the age of 12, documentation from the physician
of the dependent relative explaining why the dependent
relative is a chronically dependent individual; and
``(iii) such other information as the Commissioner
may require to verify the status of the dependent
relative; and
``(B) for every qualifying year that occurs after the first
qualifying year, the individual certifies, in such form and
manner as the Commissioner shall require, that the information
provided in the individual's application under this section has
not changed.''.
(b) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C.
409(k)(1)) is amended--
(1) by striking ``and'' before ``230(b)(2)'' the first time
it appears; and
(2) by inserting ``and 235(b)(1)(A)(i),'' after ``1977),''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to individuals who become eligible for monthly
insurance benefits (or die before becoming so eligible) after 2024 and
before 2035, except that such amendments shall not apply for purposes
of determining continuing eligibility or monthly benefit amounts for
monthly insurance benefits for any month after calendar year 2034.
SEC. 108. ELIMINATING THE 5-MONTH WAITING PERIOD FOR DISABILITY
BENEFITS.
(a) In General.--Section 223(a) of the Social Security Act (42
U.S.C. 423(a)) is amended--
(1) in paragraph (1), in the matter following subparagraph
(E), by striking ``(i) for each month'' and all that follows
through ``under such disability,'' and inserting ``for each
month beginning with the first month during all of which the
individual is under a disability and in which the individual
becomes entitled to such insurance benefits''; and
(2) in paragraph (2)--
(A) by striking ``as though he had attained age
62'' and all that follows through ``and as though'' and
inserting ``as though he had attained age 62 in the
first month for which he becomes entitled to such
disability insurance benefits, and as though''; and
(B) by striking ``in or before the first month
referred to in subparagraph (A) or (B) of such
sentence, as the case may be,'' and inserting ``in or
before such month,''.
(b) Disabled Surviving Spouses.--Section 202 of the Social Security
Act (42 U.S.C. 402) is amended--
(1) in subsection (e)--
(A) in paragraph (1)--
(i) in subparagraph (C)(ii)(III), by
striking ``paragraph (8)'' and inserting
``paragraph (6)''; and
(ii) by striking ``beginning with--'' and
all that follows through ``and ending'' and
inserting ``beginning with the first month in
which she becomes so entitled to such insurance
benefits and ending''; and
(B) by striking paragraph (5) and redesignating
paragraphs (6) through (8) as paragraphs (5) through
(7), respectively;
(2) in subsection (f)--
(A) in paragraph (1)--
(i) in subparagraph (C)(ii)(III), by
striking ``paragraph (8)'' and inserting
``paragraph (6)''; and
(ii) by striking ``beginning with--'' and
all that follows through ``and ending'' and
inserting ``beginning with the first month in
which he becomes so entitled to such insurance
benefits and ending''; and
(B) by striking paragraph (5) and redesignating
paragraphs (6) through (8) as paragraphs (5) through
(7), respectively.
(c) Effective Date.--The amendments made by this section shall
apply with respect to any individual who becomes entitled to monthly
insurance benefits in any case in which the period of disability during
which the individual became so entitled begins in a month in calendar
years 2025 through 2034.
(d) Special Rules for Nonapplication Before 2025 and After 2034.--
(1) Before 2025.--In the case of any individual who would
be in a waiting period (as defined in section 223(c)(2) of the
Social Security Act) as of January 2024, the last month of such
individual's waiting period shall be deemed to be December
2024.
(2) After 2034.--In the case of an individual who would be
in a waiting period (as so defined) as of January 2035 but for
the amendments made by this section, such individual's waiting
period shall be deemed--
(A) to begin with the month of January 2035; and
(B) to consist of a number of months equal to the
difference of 5 minus the number of months in the
applicable period of disability of the individual that
elapsed during 2034.
SEC. 109. ESTABLISHING A GRADUAL OFFSET FOR DISABILITY BENEFICIARIES
WITH EARNINGS.
(a) Elimination of Termination of Benefits Due to Work Activity.--
(1) Date of termination of disability benefits; elimination
of extended period of eligibility.--Section 223(a)(1) of the
Social Security Act (42 U.S.C. 423(a)(1)) is amended, in the
matter following subparagraph (E), by striking ``the earlier
of'' and all that follows through ``the 36 months following
such period of trial work in which he engages or is determined
able to engage in substantial gainful activity'' and inserting
``the third month following the earliest month after the end of
such period of trial work with respect to which such individual
is determined to no longer be suffering from a disabling
physical or mental impairment''.
(2) Date of termination of child's benefits.--Section
202(d)(1)(G)(i) of such Act (42 U.S.C. 402(d)(1)(G)(i)) is
amended by striking ``the earlier of'' and all that follows
through ``substantial gainful activity),'' and inserting ``the
third month following the earliest month after the end of such
period of trial work with respect to which such individual is
determined to no longer be suffering from a disabling physical
or mental impairment,''.
(3) Date of termination of widow's and widower's
benefits.--Subsections (e)(1) and (f)(1) of section 202 of such
Act (42 U.S.C. 402) are each amended, in the matter following
subparagraph (E), by striking ``the earlier of'' and all that
follows through the end of the paragraph and inserting ``the
third month following the earliest month after the end of such
period of trial work with respect to which such individual is
determined to no longer be suffering from a disabling physical
or mental impairment.''.
(4) Elimination of work-related termination of hospital
insurance benefits.--Section 226(b) of such Act (42 U.S.C.
426(b)) is amended, in the matter following paragraph (2), by
striking ``For purposes of this subsection'' and all that
follows through the end.
(5) Conforming amendment related to expedited
reinstatement.--Section 223 of such Act (42 U.S.C. 423) is
amended by striking subsection (i).
(b) Benefit Reduction Based on Earnings Derived From Services.--
(1) In general.--Section 223(e) of such Act (42 U.S.C.
423(e)) is amended to read as follows:
``(e)(1) Any benefit otherwise payable to an individual for a month
under subsection (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B),
(e)(1)(B)(ii), or (f)(1)(B)(ii) of section 202 or under subsection
(a)(1) of this section shall be reduced by $1 for each $2 by which the
individual's earnings derived from services for such month exceeds the
amount specified in paragraph (2) with respect to such month, except
that--
``(A) in the case of an individual who has a period of
trial work (as defined in section 222(c)), no reduction may be
applied to any benefit of such individual under this title for
any month prior to the third month after the end of the
individual's period of trial work; and
``(B) such benefit may not be reduced below $0.
``(2) The amount specified in this paragraph with respect to a
month shall be the amount of monthly earnings derived from services
established by the Commissioner (under regulations issued pursuant to
section 223(d)(4)(A)) to represent substantial gainful activity in the
case of a blind individual for such month.
``(3) In the case of a benefit otherwise payable to an individual
for a month under section 202 on the basis of the wages and self-
employment income of an individual whose benefit is reduced pursuant to
paragraph (1), such benefit shall be reduced for such month by the same
proportion as the reduction made pursuant to paragraph (1).''.
(2) Conforming amendment.--Section 223(a)(2) of such Act
(42 U.S.C. 423(a)(2)) is amended by striking ``and section
215(b)(2)(A)(ii)'' and inserting ``, section 215(b)(2)(A)(ii),
and subsection (e) of this section''.
(c) Ticket to Work Employment Networks.--Section 1148(h)(5) of such
Act (42 U.S.C. 1320b-19(h)(5)) is amended by redesignating subparagraph
(C) as subparagraph (D) and inserting:
``(C) The Commissioner may alter requirements to
receive a payment under this section to the extent that
the Commissioner determines that altering such
requirements is necessary to ensure that sufficient
employment networks are available and that each
beneficiary receiving services under the Program has
reasonable access to employment services, vocational
rehabilitation services, and other support services.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to months in calendar years 2025 through 2034.
SEC. 110. REPEALING THE GOVERNMENT PENSION OFFSET AND WINDFALL
ELIMINATION PROVISIONS.
(a) Repeal of Government Pension Offset Provision.--
(1) In general.--Section 202(k) of the Social Security Act
(42 U.S.C. 402(k)) is amended by striking paragraph (5).
(2) Conforming amendments.--
(A) Section 202(b)(2) of the Social Security Act
(42 U.S.C. 402(b)(2)) is amended by striking
``subsections (k)(5) and (q)'' and inserting
``subsection (q)''.
(B) Section 202(c)(2) of such Act (42 U.S.C.
402(c)(2)) is amended by striking ``subsections (k)(5)
and (q)'' and inserting ``subsection (q)''.
(C) Section 202(e)(2)(A) of such Act (42 U.S.C.
402(e)(2)(A)) is amended by striking ``subsection
(k)(5), subsection (q),'' and inserting ``subsection
(q)''.
(D) Section 202(f)(2)(A) of such Act (42 U.S.C.
402(f)(2)(A)) is amended by striking ``subsection
(k)(5), subsection (q)'' and inserting ``subsection
(q)''.
(b) Repeal of Windfall Elimination Provisions.--
(1) In general.--Section 215 of the Social Security Act (42
U.S.C. 415) is amended--
(A) in subsection (a), by striking paragraph (7);
(B) in subsection (d), by striking paragraph (3);
and
(C) in subsection (f), by striking paragraph (9).
(2) Conforming amendments.--Subsections (e)(2) and (f)(2)
of section 202 of such Act (42 U.S.C. 402) are each amended by
striking ``section 215(f)(5), 215(f)(6), or 215(f)(9)(B)'' in
subparagraphs (C) and (D)(i) and inserting ``paragraph (5) or
(6) of section 215(f)''.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply with respect to monthly insurance benefits payable for
months in calendar years 2025 through 2034.
(2) Recomputation of primary insurance amounts.--
Notwithstanding section 215(f) of the Social Security Act, the
Commissioner of Social Security shall recompute primary
insurance amounts to the extent necessary--
(A) to carry out the amendments made by this
section; and
(B) to account for the nonapplication of such
amendments after calendar year 2034 such that each
individual's monthly insurance benefit for a month
after 2034 shall be equal to the monthly insurance
benefit that such individual would have received for
such month if the amendments made under this section
had not been made.
SEC. 111. EXTENDING THE CHILD'S BENEFIT FOR POST-SECONDARY SCHOOL
STUDENTS UNDER AGE 26.
(a) In General.--Section 202(d)(1)(B) of the Social Security Act
(42 U.S.C. 402(d)(1)(B)) is amended to read as follows:
``(B) at the time such application was filed was
unmarried and--
``(i) had not attained the age of 18,
``(ii) was a full-time elementary or
secondary school student and had not attained
the age of 22,
``(iii) was a qualifying post-secondary
school student and had not attained the age of
26, or
``(iv) is under a disability (as defined in
section 223(d)) which began before he attained
the age of 22, and''.
(b) Definition of Qualifying Post-Secondary School Student.--
(1) In general.--Section 202(d)(7) of such Act (42 U.S.C.
402(d)(7)) is amended--
(A) in subparagraph (A)--
(i) by inserting ``and a `qualifying post-
secondary school student' is an individual who
is in at least half-time attendance as a
student at a post-secondary educational
institution'' before ``, as determined by the
Commissioner'';
(ii) by inserting ``or a `qualifying post-
secondary school student''' before ``if he is
paid by his employer'';
(iii) by inserting ``or a post-secondary
educational institution, as applicable,''
before ``at the request'';
(iv) by inserting ``or a `qualifying post-
secondary school student''' before ``for the
purpose of this section''; and
(v) by inserting ``or a qualifying post-
secondary school student'' before ``shall be
deemed''; and
(B) in subparagraph (B)--
(i) by inserting ``or a qualifying post-
secondary school student'' before ``during any
period'';
(ii) by inserting ``or, in the case of a
qualifying post-secondary school student, any
period of nonattendance at a post-secondary
educational institution at which the individual
has been in at least half-time attendance''
after ``full-time attendance''; and
(iii) inserting ``or, in the case of a
qualifying post-secondary school student, in at
least half-time attendance at a post-secondary
educational institution'' before ``immediately
following such period'' each place it appears.
(2) Transition from elementary or secondary school.--
Section 202(d)(7)(B) of such Act (42 U.S.C. 402(d)(7)(B)) is
amended by adding at the end the following sentence: ``An
individual who has been in full-time attendance at an
elementary or secondary school shall, during a succeeding
period of nonattendance at such school, be deemed to be a
qualifying post-secondary school student if (i) such period is
4 calendar months or less, and (ii) the individual shows to the
satisfaction of the Commissioner that he intends to be in at
least half-time attendance at a post-secondary educational
institution immediately following such period.''.
(c) Definition of Post-Secondary Educational Institution.--Section
202(d)(7)(C) of such Act (42 U.S.C. 402(d)(7)(C)) is amended by adding
at the end the following:
``(iii) A `post-secondary educational
institution' is an institution described in
section 102 of the Higher Education Act of 1965
(20 U.S.C. 1002).''.
(d) Conforming Amendments.--
(1) Section 202(d)(1)(E) of such Act (42 U.S.C.
402(d)(1)(E)) is amended by inserting ``or a qualifying post-
secondary school student'' after ``student''.
(2) Section 202(d)(1)(F) of such Act (42 U.S.C.
402(d)(1)(F)) is amended by striking ``the earlier of--'' and
all that follows through ``the age of 19,'' and inserting the
following: ``the earlier of--
``(i) the first month during no part of
which the child is a full-time elementary or
secondary school student or a qualifying post-
secondary school student,
``(ii) the month in which the child attains
the age of 22, but only if the child is not a
qualifying post-secondary school student during
any part of such month, or
``(iii) the month in which the child
attains the age of 26,''.
(3) Section 202(d)(1)(G) of such Act (42 U.S.C.
402(d)(1)(G)) is amended by striking ``(if later)'' and all
that follows through the ``the age of 19,'' and inserting the
following: ``(if later) the earlier of--
``(i) the first month during no part of
which the child is a full-time elementary or
secondary school student or a qualifying post-
secondary school student,
``(ii) the month in which the child attains
the age of 22, but only if the child is not a
qualifying post-secondary school student during
any part of such month, or
``(iii) the month in which the child
attains the age of 26,''.
(4) Section 202(d)(6)(A) of such Act (42 U.S.C.
402(d)(6)(A)) is amended to read as follows:
``(A)(i) is a full-time elementary or secondary
school student and has not attained the age of 22,
``(ii) is a qualifying post-secondary school
student and has not attained the age of 26, or
``(iii) is under a disability (as defined in
section 223(d)) and has not attained the age of 22,
or''.
(5) Section 202(d)(6)(D) of such Act (42 U.S.C.
402(d)(6)(D)) is amended to read as follows:
``(D) the earlier of--
``(i) the first month during no part of
which the child is a full-time elementary or
secondary school student or a qualifying post-
secondary school student,
``(ii) the month in which the child attains
the age of 22, but only if the child is not a
qualifying post-secondary school student during
any part of such month, or
``(iii) the month in which the child
attains the age of 26,
but only if he is not under a disability (as so
defined) in such earlier month; or''.
(6) Section 202(d)(6)(E) of such Act (42 U.S.C.
402(d)(6)(E)) is amended by striking ``(if later)'' and all
that follows to the end and inserting the following: ``(if
later) the earlier of--
``(i) the first month during no part of
which the child is a full-time elementary or
secondary school student or a qualifying post-
secondary school student,
``(ii) the month in which the child attains
the age of 22, but only if the child is not a
qualifying post-secondary school student during
any part of such month, or
``(iii) the month in which the child
attains the age of 26.''.
(7) Section 202(d)(7)(D) of such Act (42 U.S.C.
402(d)(7)(D)) is amended--
(A) by striking ``A child who'' and inserting ``(i)
A child who'';
(B) by striking ``age 19'' and inserting ``age
22'';
(C) by striking ``clause (i) of paragraph (1)(B)''
and inserting ``clause (ii) of paragraph (1)(B)''; and
(D) by adding at the end the following:
``(ii) A child who attains age 26 at a time when he
is a qualifying post-secondary school student (as
defined in subparagraph (A) of this paragraph and
without application of subparagraph (B) of such
paragraph) but has not (at such time) completed the
requirements for, or received, a diploma or equivalent
certificate from a post-secondary educational
institution (as defined in subparagraph (C)(iii)) shall
be deemed (for purposes of determining whether his
entitlement to benefits under this subsection has
terminated under paragraph (1)(F) and for purposes of
determining his initial entitlement to such benefits
under clause (iii) of paragraph (1)(B)) not to have
attained such age until the first day of the first
month following the end of the quarter or semester in
which he is enrolled at such time (or, if the post-
secondary educational institution (as so defined) in
which he is enrolled is not operated on a quarter or
semester system, until the first day of the first month
following the completion of the course in which he is
so enrolled or until the first day of the third month
beginning after such time, whichever first occurs).''.
(e) Effective Date.--The amendments made by this section shall
apply with respect to child's insurance benefits payable for months in
calendar years 2025 through 2034, including for individuals who file
applications for such benefits to begin with any such month, except
that such amendments shall not apply for purposes of determining
continuing eligibility for child's insurance benefits for any month
after calendar year 2034.
SEC. 112. INCREASING ACCESS TO BENEFITS FOR CHILDREN WHO LIVE WITH
GRANDPARENTS OR OTHER RELATIVES.
(a) In General.--Title II of the Social Security Act (42 U.S.C. 401
et seq.) is amended--
(1) in section 202(d)--
(A) in paragraph (1)(C), by inserting ``except as
provided in paragraph (9),'' before ``was dependent'';
and
(B) by amending paragraph (9) to read as follows:
``(9)(A) In the case of a child who is the child of an individual
under clause (3) of the first sentence of section 216(e) and is not a
child of such individual under clause (1) or (2) of such first
sentence, the criteria specified in subparagraph (B) shall apply
instead of the criteria specified in subparagraph (C) of paragraph (1).
``(B) The criteria of this subparagraph are that--
``(i) the child has been living with such individual in the
United States for a period of not less than 12 months;
``(ii) the child has been receiving not less than \1/2\ of
the child's support from such individual for a period of not
less than 12 months; and
``(iii) the period during which the child was living with
such individual began before the child attained age 18.
``(C) In the case of a child who is less than 12 months old, such
child shall be deemed to meet the requirements of subparagraph (B) if,
on the date the child attains 1 year of age, such child has lived with
such individual in the United States and received at least \1/2\ of the
child's support from such individual for substantially all of the
period which began on the date of such child's birth.''; and
(2) in section 216(e), in the first sentence--
(A) by striking ``grandchild or stepgrandchild of
an individual or his spouse'' and inserting
``grandchild, stepgrandchild, or other first-degree,
second-degree, third-degree, fourth-degree, or fifth-
degree relative of an individual or the individual's
spouse'';
(B) by striking ``was no natural or adoptive
parent'' and inserting ``is no living natural or
adoptive parent'';
(C) by striking ``was under a disability'' and
inserting ``is under a disability'';
(D) by striking ``living at the time'' and all that
follows through ``, or (B)'' and inserting ``, (B)'';
and
(E) by inserting ``, or (C) a court of competent
jurisdiction has issued an order granting custody of
such person to the individual or the individual's
spouse'' before the first period.
(b) Conforming Amendments.--Section 202(d)(1) of the Social
Security Act (42 U.S.C. 402(d)(1)) is amended--
(1) by striking ``subparagraphs (A), (B), and (C)'' and
inserting ``subparagraphs (A) and (B) and subparagraph (C) or
paragraph (9) (as applicable)''; and
(2) by striking ``subparagraphs (B) and (C)'' and inserting
``subparagraph (B) and subparagraph (C) or paragraph (9) (as
applicable)''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to monthly insurance benefits payable for months in
calendar years 2025 through 2034, including for individuals who file
applications for such benefits to begin with any such month, except
that such amendments shall not apply for purposes of determining
continuing eligibility for monthly insurance benefits for any month
after calendar year 2034.
SEC. 113. PREVENTING AN UNINTENDED DROP IN BENEFITS RELATING TO THE
APPLICATION OF THE NATIONAL AVERAGE WAGE INDEX.
(a) Modifications Related to Computation of Primary Insurance
Amount.--Section 215 of the Social Security Act (42 U.S.C. 415) is
amended--
(1) in subsection (a)(1)(B)(ii)--
(A) in subclause (I)--
(i) by striking ``the national'' and
inserting ``(aa) the national''; and
(ii) by striking ``, by'' at the end and
inserting ``; or''; and
(B) by adding at the end of subclause (I) the
following:
``(bb) if higher (and if such second
calendar year is after 2024), the highest
national average wage index (as so defined) for
any calendar year before such second calendar
year, by''; and
(2) in subsection (b)(3)(A)(ii)--
(A) in subclause (I)--
(i) by striking ``the national'' and
inserting ``(aa) the national''; and
(ii) by striking ``, by'' at the end and
inserting ``; or''; and
(B) by adding at the end of subclause (I) the
following:
``(bb) if higher (and if such second
calendar year is after 2024), the highest
national average wage index (as so defined) for
any calendar year before such second calendar
year, by''.
(b) Modification Related to Reduction of Benefits Based on
Disability.--Section 224(f)(2)(B)(i) of such Act (42 U.S.C.
424(f)(2)(B)(i)) is amended by inserting ``(or if higher (and if such
calendar year is after 2024), the highest national average wage index
(as so defined) for any calendar year before such calendar year)''
after ``made''.
SEC. 114. HOLDING SSI, MEDICAID, AND CHIP BENEFICIARIES HARMLESS.
(a) SSI, Medicaid, and CHIP Determinations.--For purposes of
determining the income of an individual to establish eligibility for,
and the amount of, benefits payable under title XVI of the Social
Security Act, eligibility for medical assistance under the State plan
under title XIX (or a waiver of such plan), or eligibility for child
health assistance under the State child health plan under title XXI (or
a waiver of the plan), the amount of any benefit to which the
individual is entitled under title II of such Act shall be deemed not
to exceed the amount of the benefit that would have been determined for
such individual under such title if the amendments made by title I of
this Act had not been made.
(b) Conforming Change Regarding Certain Reentitlements.--For
purposes of determining the primary insurance amount under section
215(a)(2)(C) for months after December 2034, the amount of any primary
insurance benefit to which the individual was entitled for months in
calendar years 2025 through 2034 under title II of the Social Security
Act shall be deemed to not exceed the primary insurance amounts that
would have been determined for such months without regard to the
amendments made by this Act.
TITLE II--STRENGTHENING THE TRUST FUND
SEC. 201. DETERMINING WAGES AND SELF-EMPLOYMENT INCOME ABOVE
CONTRIBUTION AND BENEFIT BASE AFTER 2024.
(a) Determination of Wages Above Contribution and Benefit Base
After 2024.--
(1) Amendments to the internal revenue code of 1986.--
(A) Repeal of present law limitation.--Section
3121(a) of the Internal Revenue Code of 1986 is amended
by striking paragraph (1).
(B) Limitation on amount of wages.--Section 3121 of
the Internal Revenue Code of 1986 is amended by adding
at the end the following:
``(aa) Limitation on Amount of Wages.--
``(1) In general.--In the case of any calendar year in
which the contribution and benefit base (as determined under
section 230 of the Social Security Act) is less than $400,000,
for purposes of the taxes imposed by sections 3101(a) and
3111(a), the term `wages' does not include that part of the
remuneration which, after remuneration equal to such
contribution and benefit base with respect to employment has
been paid to an individual by an employer during the calendar
year with respect to which such contribution and benefit base
is effective, is paid to such individual by such employer
during the calendar year. The preceding sentence shall not
apply to that part of the remuneration paid to an individual
after remuneration of $400,000 with respect to employment has
been paid to such individual by an employer (or any person
related to, or acting on behalf of, such employer, as
determined by the Secretary) during the calendar year.
``(2) Successor employer.--If an employer (hereinafter
referred to as successor employer) during any calendar year,
acquires substantially all the property used in a trade or
business of another employer (hereinafter referred to as a
predecessor), or used in a separate unit of a trade or business
of a predecessor, and immediately after the acquisition employs
in his trade or business an individual who immediately prior to
the acquisition was employed in the trade or business of such
predecessor, then, for the purpose of determining whether the
successor employer has paid remuneration with respect to
employment equal to the contribution and benefit base (as
determined under section 230 of the Social Security Act) to
such individual during such calendar year, any remuneration
with respect to employment paid (or considered under this
paragraph as having been paid) to such individual by such
predecessor during such calendar year and prior to such
acquisition shall be considered as having been paid by such
successor employer.
``(3) Remuneration.--For purposes of this subsection, the
term `remuneration' does not include remuneration referred to
in any paragraph of subsection (a).''.
(C) Application to railroad retirement.--
(i) In general.--Section 3231(e)(2)(A) of
the Internal Revenue Code of 1986 is amended by
adding at the end the following new clause:
``(iv) Limitation on exclusion.--For
purposes of so much of the taxes imposed by
sections 3201(a), 3211(a) and 3221(a) as are
determined by reference to the rate in effect
under section 3101(a) or 3111(a)--
``(I) in the case of any calendar
year in which the contribution and
benefit base (as determined under
section 230 of the Social Security Act)
is less than $400,000, clause (i) shall
not apply to that part of the
remuneration paid to an individual
after remuneration of $400,000 for
services rendered as an employee has
been paid to such individual by an
employer (or any person related to, or
acting on behalf of, such employer, as
determined by the Secretary) during the
calendar year, and
``(II) in the case of any calendar
year in which such contribution and
benefit base equals or exceeds
$400,000, clause (i) shall not
apply.''.
(ii) Exclusion of remuneration which is not
treated as compensation.--Section
3231(e)(2)(A)(ii) of the Internal Revenue Code
of 1986 is amended by inserting ``or (iv)''
after ``under clause (i)''.
(D) Conforming amendment.--Section 3231(e)(2)(C) of
the Internal Revenue Code of 1986 is amended by
striking ``the second sentence of section 3121(a)(1)''
and inserting ``section 3121(aa)(2)''.
(2) Amendment to the social security act.--Section
209(a)(1)(I) of the Social Security Act (42 U.S.C.
409(a)(1)(I)) is amended by inserting before the semicolon at
the end the following: ``except that this subparagraph shall
apply only to calendar years for which the contribution and
benefit base (as so determined) is less than $400,000, and, for
such calendar years, only to the extent that remuneration with
respect to employment paid to such employee does not exceed
$400,000''.
(b) Determination of Self-Employment Income Above Contribution and
Benefit Base After 2024.--
(1) Amendments to internal revenue code of 1986.--
(A) In general.--Section 1402(b) of the Internal
Revenue Code of 1986 is amended to read as follows:
``(b) Self-Employment Income.--
``(1) In general.--The term `self-employment income' means
the net earnings from self-employment derived by an individual,
except that such term shall not include net earnings from self-
employment if such net earnings for the taxable year are less
than $400.
``(2) Limitation on oasdi tax.--For purposes of section
1401(a), the term `self-employment income' shall not exceed the
sum of--
``(A) the total compensation not in excess of the
contribution and benefit base (as determined under
section 230 of the Social Security Act) which is
effective for the calendar year in which such taxable
year begins, reduced by the amount of wages not in
excess of such base paid to such individual during the
taxable year, plus
``(B) the total compensation in excess of the
greater of--
``(i) $400,000, or
``(ii) the amount of wages paid to such
individual during the taxable year.
``(3) Definition and special rules.--
``(A) Total compensation.--For purposes of
paragraph (2), the term `total compensation' means the
sum of the net earnings from self-employment and the
amount of wages paid to such individual during the
taxable year.
``(B) Wages.--For purposes of this subsection, the
term `wages'--
``(i) shall be determined without regard to
section 3121(aa); and
``(ii) includes--
``(I) such remuneration paid to an
employee for services included under an
agreement entered into pursuant to the
provisions of section 3121(l) (relating
to coverage of citizens of the United
States who are employees of foreign
affiliates of American employers) as
would be wages under section 3121(a) if
such services constituted employment
under section 3121(b), and
``(II) compensation which is
subject to the tax imposed by section
3201 or 3211 (or would be so subject
but for paragraph (2) of section
3231(e)).
``(C) Nonresident aliens.--A nonresident alien
individual shall not be treated as an individual for
purposes of paragraph (1), except as provided by an
agreement under section 233 of the Social Security Act.
An individual who is not a citizen of the United States
but who is a resident of the Commonwealth of Puerto
Rico, the Virgin Islands, Guam, or American Samoa shall
not, for purposes of this chapter, be considered to be
a nonresident alien individual.
``(D) Church employee.--In the case of church
employee income, the special rules of subsection (j)(2)
shall apply for purposes of paragraph (1).''.
(B) Conforming amendments.--
(i) Section 1402(j)(2)(A) of the Internal
Revenue Code of 1986 is amended by striking all
that precedes ``shall be applied'' and
inserting:
``(A) Separate application of de minimis rule.--
Subsection (b)(1)''.
(ii) Section 1402(j)(2)(B) of such Code is
amended by striking ``paragraph (2) of
subsection (b)'' and inserting ``subsection
(b)(1)''.
(2) Amendment to the social security act.--
(A) In general.--Section 211(b) of the Social
Security Act (42 U.S.C. 411(b)) is amended to read as
follows:
``(b) Self-Employment Income.--
``(1) In general.--Subject to paragraph (2), the term
`self-employment income' means the net earnings from self-
employment derived by an individual, except that such term
shall not include net earnings from self-employment if such net
earnings for the taxable year are less than $400.
``(2) Limitation.--The term `self-employment income' shall
not exceed the sum of--
``(A) the total compensation not in excess of the
contribution and benefit base (as determined under
section 230) which is effective for the calendar year
in which such taxable year begins, reduced by the
amount of wages not in excess of such base paid to such
individual during the taxable year, plus
``(B) the total compensation in excess of the
greater of--
``(i) $400,000, or
``(ii) the amount of wages paid to such
individual during the taxable year.
``(3) Definition and special rules.--
``(A) Total compensation.--For purposes of
paragraph (2), the term `total compensation' means the
sum of the net earnings from self-employment and the
amount of wages paid to such individual during the
taxable year.
``(B) Wages.--For purposes of this subsection, the
term `wages' shall be determined without regard to
section 209(a)(1).
``(C) Nonresident aliens.--A nonresident alien
individual shall not be treated as an individual for
purposes of paragraph (1), except as provided by an
agreement under section 233. An individual who is not a
citizen of the United States but who is a resident of
the Commonwealth of Puerto Rico, the Virgin Islands,
Guam, or American Samoa shall not, for purposes of this
subsection, be considered to be a nonresident alien
individual.
``(D) Church employee.--In the case of church
employee income, the special rules of subsection (i)(2)
shall apply for purposes of paragraph (1).''.
(B) Conforming amendment.--Section 211(i)(2) of the
Social Security Act (42 U.S.C. 411(i)(2)) is amended by
striking ``(b)(2)'' and inserting ``(b)(1)'' each place
it appears.
(c) Special Rule for Wages From Multiple Employers Which Total in
Excess of $400,000.--
(1) In general.--Subchapter A of chapter 21 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 3103. SPECIAL RULES FOR REMUNERATION FROM MULTIPLE EMPLOYERS.
``(a) In General.--In the case of an employee receiving wages from
more than one employer during a calendar year, there is hereby imposed
a tax on such employee (for the last taxable year beginning in the
calendar year the wages are received) equal to the excess (if any) of--
``(1) the tax that would have been imposed by section
3101(a) if such wages had been received from one employer, over
``(2) the aggregate tax imposed by such section with
respect to such wages.
``(b) Coordination With Special Refund Provision.--No credit shall
be determined under section 31(b) with respect to any employee for any
taxable year unless the amount described in subsection (a)(1) with
respect to wages received during the calendar year in which such
taxable year begins exceeds the amount described in subsection (a)(2)
with respect to such wages, and the amount of such credit so determined
shall not exceed such excess.
``(c) Wages.--For purposes of this section, the term `wages' shall
have the same meaning as when used in section 1402(b).
``(d) Application to Tier I Railroad Retirement Tax.--In the case
of compensation (as defined in section 3231(e)), for purposes of
applying subsections (a) and (b), the reference to the tax that would
have been imposed by section 3101(a) shall be treated as including a
reference to so much of the tax that would have been imposed on such
compensation under section 3201(a) or 3211(a) (or would have been so
imposed but for paragraph (2) of section 3231(e)) as is determined by
reference to the rate of tax in effect under section 3101(a).''.
(2) Failure by individual to pay estimated income tax.--
Subsection (m) of section 6654 of the Internal Revenue Code of
1986 is amended to read as follows:
``(m) Special Rule for Certain Employment Taxes.--For purposes of
this section, the tax imposed by sections 3101(b)(2) (to the extent not
withheld) and the tax imposed by section 3103 shall be treated as taxes
imposed by chapter 2.''.
(3) Clerical amendment.--The table of sections for
subchapter A of chapter 21 of the Internal Revenue Code of 1986
is amended by adding at the end the following new item:
``Sec. 3103. Special rules for remuneration from multiple employers.''.
(d) Conforming Change to National Average Wage Index.--Section
209(k) of the Social Security Act (42 U.S.C. 409(k)) is amended--
(1) in paragraph (1), by inserting ``and to paragraph (4)''
after ``paragraph (2)''; and
(2) by adding at the end the following:
``(4) For each calendar year after 2024, the national
average wage index as defined in this section for such calendar
year shall be deemed to be the national average wage index
determined under the preceding paragraphs of this section
increased by the following percentage:
``(A) For calendar years 2025 through 2030, 0.5
percent.
``(B) For calendar years 2031 through 2036, 0.6
percent.
``(C) For calendar years 2037 through 2042, 0.7
percent.
``(D) For calendar years 2043 through 2046, 0.8
percent.
``(E) For calendar years after 2046, 0.9
percent.''.
(e) Effective Dates.--
(1) In general.--The amendments made by subsections (a) and
(c) shall apply to remuneration paid in calendar years after
2024.
(2) Self-employment income.--The amendments made by
subsection (b) shall apply to net earnings from self-employment
derived in taxable years beginning after December 31, 2024.
SEC. 202. INCLUDING EARNINGS OVER $400,000 IN SOCIAL SECURITY BENEFIT
FORMULA.
(a) Inclusion of Earnings Over $400,000 in Determination of Primary
Insurance Amounts.--Section 215(a)(1)(A) of the Social Security Act (42
U.S.C. 415(a)(1)(A)) is amended--
(1) in clause (ii), by striking ``and'' at the end;
(2) in clause (iii), by inserting ``and'' at the end; and
(3) by inserting after clause (iii) the following:
``(iv) 1 percent of the individual's excess average indexed
monthly earnings (as defined in subsection (b)(5)(A)).''.
(b) Definition of Excess Average Indexed Monthly Earnings.--Section
215(b) of the Social Security Act (42 U.S.C. 415(b)) is amended--
(1) by striking ``wages'' and ``self-employment income''
each place such terms appear and inserting ``basic wages'' and
``basic self-employment income'', respectively; and
(2) by adding at the end the following:
``(5)(A) An individual's excess average indexed monthly earnings
shall be equal to the amount of the individual's average indexed
monthly earnings that would be determined under this subsection by
substituting `excess wages' for `basic wages' and `excess self-
employment income' for `basic self-employment income' each place such
terms appear in this subsection (except in this paragraph).
``(B) For purposes of this subsection--
``(i) the term `basic wages' means that portion of the
wages of an individual paid in a year that does not exceed the
contribution and benefit base for the year;
``(ii) the term `basic self-employment income' means that
portion of the self-employment income of an individual credited
to a year that does not exceed an amount equal to the
contribution and benefit base for the year minus the amount of
the wages paid to the individual in the year;
``(iii) the term `excess wages' means that portion of the
wages of an individual paid in a year after 2024 that are not
basic wages; and
``(iv) the term `excess self-employment income' means that
portion of the self-employment income of an individual credited
to a year after 2024 that is not basic self-employment
income.''.
(c) Conforming Amendments.--Title II of the Social Security Act is
amended--
(1) in section 203(a)(6)(A) (42 U.S.C. 403(a)(6)(A)), by
striking ``85 percent of such individual's average indexed
monthly earnings'' and inserting ``the sum of 85 percent of
such individual's average indexed monthly earnings and 1
percent of such individual's excess average indexed monthly
earnings (as defined in section 215(b)(5)(A))'';
(2) in section 212 (42 U.S.C. 412), by inserting ``excess
average indexed monthly earnings,'' after ``average indexed
monthly earnings,'' each place it appears;
(3) in section 215(e)(1) (42 U.S.C. 415(e)(1)), by
inserting ``and before 2025'' after ``after 1974''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to remuneration paid in calendar years after 2024
and to net earnings from self-employment derived in taxable years
beginning after December 31, 2024.
SEC. 203. APPLICATION OF SOCIAL SECURITY TAX TO NET INVESTMENT INCOME.
(a) In General.--Section 1411(a)(1) of the Internal Revenue Code of
1986 is amended by striking ``3.8 percent'' and all that follows and
inserting ``the sum of--
``(A) 3.8 percent of the lesser of--
``(i) net investment income for such
taxable year, or
``(ii) the excess (if any) of--
``(I) the modified adjusted gross
income for such taxable year, over
``(II) the medicare contribution
threshold amount, plus
``(B) 12.4 percent of the lesser of--
``(i) net investment income for such
taxable year, or
``(ii) the excess (if any) of--
``(I) the modified adjusted gross
income for such taxable year, over
``(II) the social security
contribution threshold amount.''.
(b) Application to Estates and Trusts.--Section 1411(a)(2) of such
Code is amended by striking ``3.8 percent'' and all that follows and
inserting ``the sum of--
``(A) 3.8 percent of the lesser of--
``(i) the undistributed net investment
income for such taxable year, or
``(ii) the excess (if any) of--
``(I) the adjusted gross income (as
defined in section 67(e)) for such
taxable year, over
``(II) the dollar amount at which
the highest tax bracket in section 1(e)
begins for such taxable year, plus
``(B) 12.4 percent of the lesser of--
``(i) the amount described in subparagraph
(A)(i), or
``(ii) the excess described in subparagraph
(A)(ii).''.
(c) Threshold Amounts.--Section 1411(b) of such Code is amended to
read as follows:
``(b) Threshold Amounts.--For purposes of this section--
``(1) Medicare contribution threshold amount.--The term
`medicare contribution threshold amount' means--
``(A) in the case of a taxpayer making a joint
return under section 6013 or a surviving spouse (as
defined in section 2(a)), $250,000,
``(B) in the case of a married taxpayer (as defined
in section 7703) filing a separate return, \1/2\ of the
dollar amount determined under subparagraph (A), and
``(C) in any other case, $200,000.
``(2) Social security contribution threshold amount.--The
term `social security contribution threshold amount' means
$400,000.''.
(d) Clerical Amendment.--The heading of chapter 2A of such Code
(and the item relating to such chapter in the table of chapters for
subtitle A of chapter 1 of such Code) are each amended by striking
``medicare contribution'' and inserting ``contributions''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
SEC. 204. ESTABLISHING THE SOCIAL SECURITY TRUST FUND.
(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 203
of the Social Security 2100 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 date of
the enactment of section 203 of the Social Security 2100 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 1986 with
respect to wages (as defined in section 3121 of such Code)
reported to the Secretary of the Treasury pursuant to subtitle
F of the Internal Revenue Code of 1986, as determined by the
Secretary of the Treasury by applying the applicable rates of
tax under such chapter (other than sections 3101(b) and
3111(b)) to such wages, which wages shall be certified by the
Commissioner of Social Security on the basis of the records of
wages established and maintained by such Commissioner in
accordance with such reports;
``(2) the taxes imposed by chapter 2 (other than section
1401(b)) of the Internal Revenue Code of 1986 with respect to
self-employment income (as defined in section 1402 of such
Code) reported to the Secretary of the Treasury on tax returns
under subtitle F of such Code, as determined by the Secretary
of the Treasury by applying the applicable rate of tax under
such chapter (other than section 1401(b)) to such self-
employment income, which self-employment income shall be
certified by the Commissioner of Social Security on the basis
of the records of self-employment income established and
maintained by the Commissioner of Social Security in accordance
with such returns; and
``(3) the taxes imposed by paragraph (1)(B) and (2)(B) of
section 1411(a) of the Internal Revenue Code of 1986.
The amounts appropriated by paragraphs (1), (2), and (3) shall be
transferred from time to time from the general fund in the Treasury to
the Social Security Trust Fund, such amounts to be determined on the
basis of estimates by the Secretary of the Treasury of the taxes,
specified in paragraphs (1), (2), and (3), paid to or deposited into
the Treasury; and proper adjustments shall be made in amounts
subsequently transferred to the extent prior estimates were in excess
of or were less than the taxes specified in such paragraphs (1), (2),
and (3). All amounts transferred to the Social Security Trust Fund
under the preceding sentence shall be invested by the Managing Trustee
in the same manner and to the same extent as the other assets of the
Trust Fund. Notwithstanding the preceding sentence, in any case in
which the Secretary of the Treasury determines that the assets of the
Trust Fund would otherwise be inadequate to meet the Trust Fund's
obligations for any month, the Secretary of the Treasury shall transfer
to the Trust Fund on the first day of such month the total amount which
would have been transferred to the Trust Fund under this section as in
effect on October 1, 1990; and the Trust Fund shall pay interest to the
general fund on the amount so transferred on the first day of any month
at a rate (calculated on a daily basis, and applied against the
difference between the amount so transferred on such first day and the
amount which would have been transferred to the Trust Fund up to that
day under the procedures in effect on January 1, 1983) equal to the
rate earned by the investments of the Trust Fund in the same month
under subsection (d).''.
(b) Required Actuarial Analysis.--Section 201(c) of the Social
Security Act is amended by striking the fourth sentence in the matter
following paragraph (5) and inserting the following: ``Such report
shall also include actuarial analysis of the benefit cost with respect
to disabled beneficiaries and their auxiliaries, to retired
beneficiaries and their auxiliaries, and to survivor beneficiaries.''.
(c) Board of Trustees.--
(1) Board of trustees of social security trust fund.--
Section 201(c) of the Social Security Act, as amended by
subsection (b) of this section, is further amended in the
matter preceding paragraph (1) by striking ``the Federal Old-
Age and Survivors Insurance Trust Fund and the Federal
Disability Insurance Trust Fund (hereinafter in this title
called the `Trust Funds')'' and inserting ``the Social Security
Trust Fund (in this title referred to as the `Trust Fund')''.
(2) Continuity of board of trustees.--The Board of Trustees
of the Social Security Trust Fund created by the amendment made
by subsection (a) shall be a continuous body with the Board of
Trustees of the Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust Fund in
operation prior to the effective date of such amendment.
Individuals serving as members of the Board of Trustees of the
Federal Old-Age and Survivors Insurance Trust Fund and the
Federal Disability Insurance Trust Fund as of the effective
date of such amendment shall serve the remainder of their term
as members of the Board of Trustees of the Social Security
Trust Fund.
(d) Conforming Amendments Related to Social Security Trust Fund.--
(1) Amendment to section heading.--The section heading for
section 201 of the Social Security Act is amended to read as
follows: ``social security trust fund''.
(2) Board of trustees.--Section 201(c) of such Act, as
amended by subsections (b) and (c)(1), is further amended--
(A) in the matter preceding paragraph (1), by
striking ``Board of Trustees of the Trust Funds'' and
inserting ``Board of Trustees of the Trust Fund'';
(B) in paragraph (1), by striking ``Trust Funds''
and inserting ``Trust Fund'';
(C) in paragraph (2)--
(i) by striking ``Trust Funds'' and
inserting ``Trust Fund''; and
(ii) by striking ``their'' and inserting
``its'';
(D) in paragraph (3), by striking ``either of the
Trust Funds'' and inserting ``the Trust Fund'';
(E) in paragraph (5)--
(i) by striking ``managing the Trust
Funds'' and inserting ``managing the Trust
Fund''; and
(ii) by striking ``Trust Funds are'' and
inserting ``Trust Fund is'';
(F) in the matter following paragraph (5), by
striking ``Trust Funds'' each place it appears and
inserting ``Trust Fund''; and
(G) in the second sentence in the matter following
paragraph (5), by striking ``whether the Federal Old-
Age and Survivors Insurance Trust Fund and the Federal
Disability Insurance Trust Fund, individually and
collectively, are'' and inserting ``whether the Social
Security Trust Fund is''.
(3) Investments.--Section 201 of such Act is amended in
subsections (d) and (e) by striking ``Trust Funds'' each place
it appears and inserting ``Trust Fund''.
(4) Crediting of interest and proceeds to trust funds.--
Section 201(f) of such Act is amended--
(A) by striking ``the Federal Old-Age and Survivors
Insurance Trust Fund and the Federal Disability
Insurance Trust Fund shall be credited to and form a
part of the Federal Old-Age and Survivors Insurance
Trust Fund and the Disability Insurance Trust Fund,
respectively'' and inserting ``the Social Security
Trust Fund shall be credited to and form a part of the
Social Security Trust Fund'';
(B) by striking ``either of the Trust Funds'' and
inserting ``the Trust Fund''; and
(C) by striking ``such Trust Fund'' and inserting
``the Trust Fund''.
(5) Administrative costs.--Section 201(g) of such Act is
amended--
(A) in paragraph (1)--
(i) in subparagraph (A), by striking ``Of
the amounts authorized to be made available out
of the Federal Old-Age and Survivors Insurance
Trust Fund and the Federal Disability Insurance
Trust Fund under the preceding sentence'' and
all that follows through ``(Public Law 103-
296).''; and
(ii) in subparagraph (B)(i)--
(I) by striking subclauses (II) and
(III) and inserting the following:
``(II) the portion of such costs which should have
been borne by the Social Security Trust Fund,''; and
(II) by redesignating subclauses
(IV) and (V) as subclauses (III) and
(IV);
(B) in paragraph (2)--
(i) by striking ``Trust Funds'' and
inserting ``Trust Fund''; and
(ii) by striking the last sentence; and
(C) in paragraph (4), by striking ``Trust Funds''
each place it appears and inserting ``Trust Fund''.
(6) Benefit payments.--Section 201(h) of such Act is
amended to read as follows:
``(h) All benefit payments required to be made under this title
shall be made only from the Social Security Trust Fund.''.
(7) Gifts.--Section 201(i) of such Act is amended--
(A) in paragraph (1), by striking ``the Federal
Old-Age and Survivors Insurance Trust Fund, the Federal
Disability Insurance Trust Fund'' and inserting ``the
Social Security Trust Fund''; and
(B) in paragraph (2)(B), by striking ``the Federal
Old-Age and Survivors Insurance Trust Fund'' and
inserting ``the Social Security Trust Fund''.
(8) Travel expenses.--Section 201(j) of such Act is amended
by striking ``the Federal Old-Age and Survivors Insurance Trust
Fund, or the Federal Disability Insurance Trust Fund (as
determined appropriate by the Commissioner of Social
Security)'' and inserting ``the Social Security Trust Fund''.
(9) Demonstration projects.--Section 201(k) of such Act is
amended by striking ``the Federal Disability Insurance Trust
Fund and the Federal Old-Age and Survivors Insurance Trust
Fund, as determined appropriate by the Commissioner of Social
Security'' and inserting ``the Social Security Trust Fund''.
(10) Benefit checks.--Section 201(m) of such Act is
amended--
(A) in paragraph (2), by striking ``each of the
Trust Funds'' and inserting ``the Social Security Trust
Fund'';
(B) in paragraph (3), by striking ``one of the
Trust Funds'' and inserting ``the Trust Fund''; and
(C) by striking ``such Trust Fund'' each place it
appears and inserting ``the Trust Fund''.
(11) Conforming repeals.--
(A) In general.--Section 201 of such Act is amended
by striking subsections (b), (l), and (n).
(B) Redesignations.--Section 201 of such Act is
further amended--
(i) by redesignating subsections (c)
through (j) as subsections (b) through (i),
respectively;
(ii) by redesignating subsection (k) as
subsection (j); and
(iii) by redesignating subsection (m) as
subsection (k).
(C) References to redesignated sections.--
(i) Section 201(a) of such Act, as amended
by subsection (a) of this section, is further
amended--
(I) by striking ``subsection
(i)(1)'' and inserting ``subsection
(h)(1)''; and
(II) by striking ``subsection (d)''
and inserting ``subsection (c)''.
(ii) Section 1131(b)(1) of such Act is
amended by striking ``section 201(g)(1)'' and
inserting ``section 201(f)(1)''.
(e) Other Conforming Amendments to Social Security Act.--
(1) Title ii.--Title II of the Social Security Act (42
U.S.C. 401 et seq.) is amended--
(A) in section 202(x)(3)(B)(iii), by striking ``the
Federal Old-Age and Survivors Insurance Trust Fund and
the Federal Disability Insurance Trust Fund, as
appropriate,'' and inserting ``the Social Security
Trust Fund'';
(B) in section 206(d)(5), by striking ``the Federal
Old-Age and Survivors Insurance Trust Fund and the
Federal Disability Insurance Trust Fund, as
appropriate'' and inserting ``the Social Security Trust
Fund'';
(C) in section 206(e)(3)(B), by striking ``the
Federal Old-Age and Survivors Insurance Trust Fund and
the Federal Disability Insurance Trust Fund'' and
inserting ``the Social Security Trust Fund'';
(D) in section 208(b)(5)(A), by striking ``the
Federal Old-Age and Survivors Insurance Trust Fund and
the Federal Disability Insurance Trust Fund, as
appropriate'' and inserting ``the Social Security Trust
Fund'';
(E) in section 215(i)(1)(F)--
(i) in clause (i)--
(I) by striking ``the combined
balance in the Federal Old-Age and
Survivors Insurance Trust Fund and the
Federal Disability Insurance Trust
Fund'' and inserting ``the balance in
the Social Security Trust Fund''; and
(II) by striking ``and reduced by
the outstanding amount of any loan
(including interest thereon)
theretofore made to either such Fund
from the Federal Hospital Insurance
Trust Fund under section 201(l)''; and
(ii) in clause (ii)--
(I) by striking ``the Federal Old-
Age and Survivors Insurance Trust Fund
and the Federal Disability Insurance
Trust Fund'' and inserting ``the Social
Security Trust Fund''; and
(II) by striking ``(other than
payments'' and all that follows through
``and reducing'' and inserting ``, but
reducing'';
(F) in section 221(e)--
(i) by striking ``Trust Funds'' each place
it appears and inserting ``Trust Fund''; and
(ii) by striking the last sentence;
(G) in section 221(f), by striking ``Trust Funds''
and inserting ``Trust Fund'';
(H) in section 222(d)--
(i) in the section heading, by striking
``Trust Funds'' and inserting ``Trust Fund'';
(ii) in paragraph (1), by striking ``to the
end that savings will accrue to the Trust Funds
as a result of rehabilitating such individuals,
there are authorized to be transferred from the
Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust
Fund'' and inserting ``to the end that savings
will accrue to the Trust Fund as a result of
rehabilitating such individuals, there are
authorized to be transferred from the Social
Security Trust Fund''; and
(iii) by amending paragraph (4) to read as
follows:
``(4) The Commissioner of Social Security shall determine according
to such methods and procedures as the Commissioner may deem appropriate
the total amount to be reimbursed for the cost of services under this
subsection.'';
(I) in section 228(g)--
(i) in the section heading, by striking
``Federal Old-Age and Survivors Insurance Trust
Fund'' and inserting ``Social Security Trust
Fund''; and
(ii) in the matter preceding paragraph (1),
by striking ``Federal Old-Age and Survivors
Insurance Trust Fund'' and inserting ``Social
Security Trust Fund'';
(J) in section 231(c), by striking ``Trust Funds''
each place it appears and inserting ``Trust Fund''; and
(K) in section 234(a)(1), by striking ``Trust
Funds'' and inserting ``Trust Fund''.
(2) Title vii.--Title VII of the Social Security Act (42
U.S.C. 901 et seq.) is amended--
(A) in section 703(j), by striking ``Federal
Disability Insurance Trust Fund, the Federal Old-Age
and Survivors Insurance Trust Fund,'' and inserting
``Social Security Trust Fund'';
(B) in section 708(c), by striking ``the `OASDI
trust fund ratio' under section 201(l),'' after
``computing'';
(C) in section 709--
(i) in subsection (a), by striking
``Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust
Fund'' and inserting ``Social Security Trust
Fund''; and
(ii) in subsection (b)--
(I) in paragraph (1), by striking
``section 201(l) or''; and
(II) in paragraph (2), by striking
``Federal Old-Age and Survivors
Insurance Trust Fund and the Federal
Disability Insurance Trust Fund'' and
inserting ``Social Security Trust
Fund''; and
(D) in section 710--
(i) in subsection (a), by striking
``Federal Old-Age and Survivors Insurance Trust
Fund and the Federal Disability Insurance Trust
Fund'' and inserting ``Social Security Trust
Fund''; and
(ii) in subsection (b)--
(I) by striking ``any Trust Fund
specified in subsection (a)'' and
inserting ``the Social Security Trust
Fund''; and
(II) by striking ``payments from
any such Trust Fund'' and inserting
``payments from the Social Security
Trust Fund''.
(3) Title xi.--Title XI of the Social Security Act (42
U.S.C. 1301 et seq.) is amended--
(A) in section 1106(b), by striking ``the Federal
Old-Age and Survivors Insurance Trust Fund, the Federal
Disability Insurance Trust Fund'' and inserting ``the
Social Security Trust Fund'';
(B) in section 1129(e)(2)(A), by striking ``the
Federal Old-Age and Survivors Insurance Trust Fund or
the Federal Disability Insurance Trust Fund, as
determined appropriate by the Secretary'' and inserting
``the Social Security Trust Fund'';
(C) in sections 1131(b)(2) and 1140(c)(2), by
striking ``the Federal Old-Age and Survivors Insurance
Trust Fund'' and inserting ``the Social Security Trust
Fund'';
(D) in section 1145(c)--
(i) by striking paragraphs (1) and (2) and
inserting the following:
``(1) the Social Security Trust Fund;''; and
(ii) by redesignating paragraphs (3) and
(4) as paragraphs (2) and (3), respectively;
and
(E) in section 1148(j)(1)(A)--
(i) in the first sentence, by striking
``the Federal Old-Age and Survivors Insurance
Trust Fund and the Federal Disability Insurance
Trust Fund'' and inserting ``the Social
Security Trust Fund''; and
(ii) by striking the second sentence.
(4) Title xviii.--Title XVIII of the Social Security Act
(42 U.S.C. 1395) is amended--
(A) in section 1817(g), by striking ``Federal Old-
Age and Survivors Insurance Trust Fund and from the
Federal Disability Insurance Trust Fund'' and inserting
``Social Security Trust Fund'';
(B) in section 1840(a)(2), by striking ``Federal
Old-Age and Survivors Insurance Trust Fund or the
Federal Disability Insurance Trust Fund'' and inserting
``Social Security Trust Fund''; and
(C) in section 1841(f), by striking ``Federal Old-
Age and Survivors Insurance Trust Fund and from the
Federal Disability Insurance Trust Fund'' and inserting
``Social Security Trust Fund''.
(f) Conforming Amendments Outside of Social Security Act.--
(1) Budget.--
(A) Off-budget exemption.--Section 405(a) of the
Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is
amended by striking ``Federal Old-Age and Survivors
Insurance and Federal Disability Insurance Trust
Funds'' and inserting ``Social Security Trust Fund''.
(B) Sequestration exemption.--Section 255(g)(1)(A)
of the Balanced Budget and Emergency Deficit Control
Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by
striking ``Payments to Social Security Trust Funds''
and inserting ``Payments to the Social Security Trust
Fund''.
(2) Tax.--
(A) Taxable wages.--Section 3121(l)(4) of the
Internal Revenue Code of 1986 is amended by striking
``Federal Old-Age and Survivors Insurance Trust Fund
and the Federal Disability Insurance Trust Fund'' and
inserting ``Social Security Trust Fund''.
(B) Overpayments.--
(i) Section 6402(d)(3)(C) of the Internal
Revenue Code of 1986 is amended by striking
``Federal Old-Age and Survivors Insurance Trust
Fund or the Federal Disability Insurance Trust
Fund, whichever is certified to the Secretary
as appropriate by the Commissioner of Social
Security'' and inserting ``Social Security
Trust Fund''.
(ii) Subsection (f)(2)(B) of section 3720A
of title 31, United States Code, is amended by
striking ``Federal Old-Age and Survivors
Insurance Trust Fund or the Federal Disability
Insurance Trust Fund, whichever is certified to
the Secretary of the Treasury as appropriate by
the Commissioner of Social Security'' and
inserting ``Social Security Trust Fund''.
(3) False claims penalties.--Subsection (g)(2) of section
3806 of title 31, United States Code, is amended--
(A) in subparagraph (B)--
(i) by striking ``Secretary of Health and
Human Services'' and inserting ``Commissioner
of Social Security''; and
(ii) by striking ``Federal Old-Age and
Survivors Insurance Trust Fund'' and inserting
``Social Security Trust Fund''; and
(B) in subparagraph (C)--
(i) by striking ``Secretary of Health and
Human Services'' and inserting ``Commissioner
of Social Security''; and
(ii) by striking ``Federal Disability
Insurance Trust Fund'' and inserting ``Social
Security Trust Fund''.
(4) Railroad retirement board.--Section 7 of the Railroad
Retirement Act of 1974 (45 U.S.C. 231f) is amended--
(A) in subsection (b)(2), by striking ``Federal
Old-Age and Survivors Insurance Trust Fund and the
Federal Disability Insurance Trust Fund'' and inserting
``Social Security Trust Fund'';
(B) in subsection (c)(2)--
(i) by striking ``Secretary of Health,
Education, and Welfare'' each time it appears
and inserting ``Commissioner of Social
Security''; and
(ii) by striking ``Federal Old-Age and
Survivors Insurance Trust Fund, the Federal
Disability Insurance Trust Fund,'' each time it
appears and inserting ``Social Security Trust
Fund''; and
(C) in subsection (c)(4), by striking ``Federal
Old-Age and Survivors Insurance Trust Fund, the Federal
Disability Insurance Trust Fund,'' and inserting
``Social Security Trust Fund''.
(g) Rule of Construction.--Effective beginning on January 1, 2025,
any reference in law (other than section 201(a) of the Social Security
Act) to the ``Federal Old-Age and Survivors Insurance Trust Fund'' or
the ``Federal Disability Insurance Trust Fund'' is deemed to be a
reference to the Social Security Trust Fund.
(h) Effective Date.--The amendments made by this section shall take
effect on January 1, 2025.
TITLE III--STRENGTHENING SERVICE DELIVERY
SEC. 301. CLARIFYING THE REQUIREMENT TO MAIL SOCIAL SECURITY ACCOUNT
STATEMENTS.
(a) In General.--Section 1143 of the Social Security Act (42 U.S.C.
1320b-13) is amended--
(1) in subsection (a)(1), by adding at the end the
following: ``Such statement shall be provided by mail unless
the requesting individual chooses electronic delivery for that
request.''; and
(2) in subsection (c)(2)--
(A) by striking ``Beginning not later than'' and
inserting ``(A) Beginning not later than'';
(B) by inserting ``by mail'' after ``provide''; and
(C) by adding at the end the following:
``(B) In any case in which an eligible individual described in
subparagraph (A) responds to an annual inquiry by the Commissioner
relating to the mailing of the individual's statement by making an
election that such statement for such year be provided in electronic
form only, the requirements of this paragraph shall be deemed to be
satisfied for such year with respect to the individual.''.
(b) Effective Date.--The amendments made by subsection (a) shall
apply with respect to Social Security account statements required to be
provided on or after January 1, 2025.
SEC. 302. PREVENTING CLOSURE OF FIELD AND HEARING OFFICES AND RESIDENT
OR RURAL CONTACT STATIONS.
(a) Moratorium on Closure or Consolidation of Field or Hearing
Offices or New Limitations on Access to Such Offices.--
(1) In general.--Except as provided in paragraphs (2) and
(3), the Commissioner of Social Security shall take no action
on or after the date of enactment of this Act to close or
consolidate field or hearing offices of the Social Security
Administration or to otherwise impose any new limitation on
access to such offices.
(2) Exception for emergency closures.--Paragraph (1) shall
not apply with respect to any temporary action by the
Commissioner to close or otherwise limit access to field or
hearing offices in response to an emergency.
(3) Cessation of moratorium upon report to congress.--
Paragraph (1) shall cease to be effective 180 days after the
Commissioner submits to the Committee on Ways and Means of the
House of Representatives and the Committee on Finance of the
Senate a detailed report outlining and justifying the process
for selecting field or hearing offices to be closed or
consolidated or otherwise to have limited access. Such report
shall include--
(A) an analysis of the criteria used for selecting
field or hearing offices for closure, consolidation, or
limited access;
(B) a description of how the Commissioner has
analyzed and considered relevant factors, including but
not limited to transportation and communication burdens
faced by individuals serviced by the offices, including
elderly and disabled citizens; and
(C) a description of any method of cost-benefit
analysis applied by the Commissioner in connection with
closures and consolidations of field or hearing
offices, and other limitations on access to field or
hearing offices, including any analysis that takes into
account--
(i) the anticipated savings resulting from
the closure, consolidation, or limitation on
access;
(ii) the anticipated costs associated with
replacing services lost by the closure,
consolidation, or limitation on access;
(iii) the anticipated effects on employees
of the offices affected;
(iv) how the loss of access resulting from
the closure, consolidation, or limitation on
access will be replaced by the establishment of
a new field or hearing office, increased access
at a different office, or some other means, and
the factors considered by the Commissioner in
determining how to replace such lost access;
and
(v) such other relevant factors as may be
determined by the Commissioner, including but
not limited to transportation and communication
burdens faced by individuals serviced by the
offices, including elderly and disabled
citizens.
(b) Requirements for Future Closures, Consolidations, and New
Limitations on Access.--
(1) In general.--Section 704 of the Social Security Act (42
U.S.C. 904) is amended by adding at the end the following new
subsection:
``Field and Hearing Offices
``(f)(1) Subject to paragraph (6), the Commissioner may not close a
field or hearing office of the Administration, consolidate two or more
such offices, or otherwise impose any new limitation on public access
to any such office, unless the Commissioner complies with the
requirements of paragraphs (2), (3), (4), and (5) in connection with
the closure, consolidation, or limitation on public access.
``(2)(A) The requirements of this paragraph are met in connection
with a closure, consolidation, or new limitation on access referred to
in paragraph (1) only if--
``(i) not later than 120 days before the date of the
closure, consolidation, or limitation on access, the
Commissioner provides effective public notice of the proposed
closure, consolidation, or limitation on access (including, to
the extent practicable, notice by direct mailing and through
community outlets such as newspapers and posting in heavily
frequented public spaces) to individuals residing in the area
serviced by the affected office or offices;
``(ii) the public notice issued pursuant to clause (i)
includes information on--
``(I) how the Commissioner will, not later than 30
days after the date of the closure, consolidation, or
limitation on access, replace the loss in access
resulting from the closure, consolidation, or
limitation on access by establishing a new office,
increasing public access to a different office, or some
other means; and
``(II) how to contact the Administration if an
individual experiences service delays or problems as a
result of the closure, consolidation, or limitation on
access; and
``(iii) not earlier than 30 days after the issuance of
public notice pursuant to clause (i) and not later than 45 days
before the date of the proposed closure, consolidation, or
limitation on access, the Commissioner conducts at least 2
public hearings (scheduled so that the first and last such
hearings are separated by at least 10 days), at which the
Commissioner presents the justifications for the closure,
consolidation, or limitation on access described in
subparagraph (B) and provides for attendees an opportunity to
present their views regarding the proposed closure,
consolidation, or limitation on access.
``(B) The justifications referred to in subparagraph (A)(iii) shall
consist of the following:
``(i) an analysis of the criteria used for selecting the
field or hearing office or offices for closure, consolidation,
or limited access;
``(ii) a description of how the Commissioner has analyzed
and considered relevant factors, including but not limited to
transportation and communication burdens faced by individuals
serviced by the offices, including elderly and disabled
citizens; and
``(iii) a description of a method of cost-benefit analysis
which shall be applied by the Commissioner in connection with
the closure, consolidation, or limitation on access, and which
shall take into account--
``(I) the anticipated savings resulting from the
closure, consolidation, or limitation on access;
``(II) the anticipated costs associated with
replacing services lost by the closure, consolidation,
or limitation on access;
``(III) the anticipated effects on employees of the
offices affected; and
``(IV) such other relevant factors as may be
determined by the Commissioner, including but not
limited to transportation and communication burdens
faced by individuals serviced by the offices, including
elderly and disabled citizens.
``(C) The notice provided pursuant to subparagraph (A)(i) shall
include notice of the time and place of the public hearings to be
conducted pursuant to clause (A)(iii) and of the right of aggrieved
individuals to appeal to the Commissioner regarding the proposed
closure, consolidation, or limitation on access pursuant to paragraph
(4).
``(3) The requirements of this paragraph are met in connection with
a closure, consolidation, or limitation on access referred to in
paragraph (1) only if, not later than 30 days before the date of the
proposed closure, consolidation, or limitation on access, the
Commissioner submits to the Committee on Ways and Means of the House of
Representatives, the Committee on Finance of the Senate, and each
Member of the Congress representing a State or congressional district
in which the affected office or offices are located a detailed final
report in support of the closure, consolidation, or limitation on
access. Such report shall include--
``(A) the justifications described in paragraph (2)(B),
(including any amendments made to such justifications after the
public hearings conducted pursuant to paragraph (2)(A));
``(B) any findings made by the Commissioner pursuant to the
public hearings;
``(C) the status of any appeals regarding the closure,
consolidation, or new limitation on access which were commenced
pursuant to paragraph (4) before the date of the report;
``(D) the final decision of the Commissioner regarding the
closure, consolidation, or new limitation on access; and
``(E) such other information as the Commissioner considers
relevant.
``(4)(A) Upon timely request by any individual who makes a showing
in writing described in subparagraph (B) in connection with a proposed
closure, consolidation, or limitation on access referred to in
subparagraph (A), the Commissioner shall give such individual an
opportunity for a hearing with respect to the closure, consolidation,
or limitation on access. The request for the hearing shall be
considered timely only if it is made not later than 30 days before the
proposed date of the closure, consolidation, or limitation on access.
The Commissioner shall submit to the Committee on Ways and Means of the
House of Representatives, the Committee on Finance of the Senate, and
each Member of the Congress representing a State or congressional
district in which the affected office or offices are located the
Commissioner's findings based on the hearing and a description of any
action taken or to be taken by the Commissioner on the basis of such
findings.
``(B) A showing described in subparagraph (A) shall consist of a
showing that--
``(i) the determination of the Commissioner to close a
field or hearing office, consolidate field or hearing offices,
or impose a new limitation on access to a field or hearing
office is arbitrary, capricious, an abuse of discretion, not in
accordance with law, or not based on substantial evidence; or
``(ii) the Commissioner has failed to observe procedures
required by law in connection with the closure, consolidation,
or new limitation on access.
``(5) The requirement of this paragraph is met in connection with a
closure, consolidation, or limitation on access referred to in
paragraph (1) only if such closure, consolidation, or limitation on
access will not result in the total number of field or hearing offices
of the Administration falling below the total number of such offices
that were in operation on September 30, 2022.
``(6) Paragraph (1) shall not apply with respect to any temporary
action by the Commissioner to close or otherwise limit access to field
or hearing offices in response to an emergency.''.
(2) Effective date.--The amendment made by paragraph (1) of
this subsection shall apply with respect to closures and
consolidations of field or hearing offices and impositions of
new limitations on access to such offices occurring after the
cessation of the moratorium under subsection (a) of this
section.
SEC. 303. ENSURING ACCESS TO PROFESSIONAL REPRESENTATION.
(a) In General.--Section 206(a)(2)(A) of the Social Security Act
(42 U.S.C. 406(a)(2)(A)) is amended by striking ``The Commissioner of
Social Security shall'' and all that follows through the end and
inserting the following: ``Notwithstanding the previous sentence, in
the case of an agreement described in this subparagraph entered into on
or after the date of enactment of the Social Security 2100 Act, there
shall be substituted for the dollar amount specified in clause (ii)(II)
an amount equal to such dollar amount (as increased pursuant to the
previous sentence) in effect for the calendar year preceding such
calendar year or, if larger, the product (rounded to the nearest
dollar) of $4,000 and the ratio of the national average wage index (as
defined in section 209(k)(1)) for the second calendar year preceding
such calendar year to the national average wage index (as so defined)
for 1989. Not later than November 1 of each calendar year after 2022,
the Commissioner of Social Security shall publish in the Federal
Register the dollar amount applicable to agreements entered into in the
succeeding calendar year.''.
(b) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C.
409(k)(1)), as amended by sections 103(c) and 106(b), is further
amended by inserting ``206(a)(2)(A),'' after ``203(f)(8)(B)(ii),''.
(c) Publication of Transition Amount.--The Commissioner of Social
Security shall publish in the Federal Register the dollar amount
applicable to agreements entered into during the portion of 2023
occurring on or after the date of enactment of this Act not later than
3 months after such date of enactment.
(d) Effective Date.--The amendments made by this section shall
apply with respect to agreements entered into on or after the date of
enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Health.
Referred to the Subcommittee on Social Security.
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