23 LC 126 0061
H. R. 120
- 1 -
House Resolution 120
By: Representatives Mitchell of the 88
th
, Burnough of the 77
th
, Taylor of the 92
nd
, Adeyina
of the 110
th
, Glaize of the 67
th
, and others
A RESOLUTION
Urging Congress to enact legislation to repeal the Government Pension Offset and the
1
Windfall Elimination Provision from the Social Security Act and for President Joe Biden to2
sign that legislation into law; and for other purposes.3
WHEREAS, the Congress of the United States of America has enacted both the Government4
Pension Offset, which reduces the spouse and survivor Social Security benefit, and the5
Windfall Elimination Provision, which reduces the earned Social Security benefit payable6
to any person who also receives a public pension benefit; and7
WHEREAS, the Government Pension Offset negatively affects a spouse or survivor who8
receives a federal, state, or local government retirement or pension benefit who would also9
be entitled to a Social Security benefit earned by a spouse; and10
WHEREAS, the Government Pension Offset formula unfairly reduces the spouse's or11
survivor's Social Security benefit by two-thirds of the amount of the federal, state, or local12
government retirement or pension benefit received by the spouse or survivor, in many cases13
complete eliminating the Social Security benefit even though the survivor's spouse paid14
Social Security taxes for many years; and15 23 LC 126 0061
H. R. 120
- 2 -
WHEREAS, the Government Pension Offset has a harsh effect on hundreds of thousands of
16
citizens and undermines the original purpose of the Social Security dependent and survivor17
benefit; and18
WHEREAS, according to the Congressional Research Service, more than 700,000 people19
nationally are affected by the Government Pension Offset and approximately 2,000,00020
people nationally are affected by the Windfall Elimination Provision; and21
WHEREAS, in certain circumstances, both the Windfall Elimination Provision and22
Government Pension Offset can be applied to a qualifying survivor's benefit, each23
independently reducing the available benefit and, in combination, eliminating a large portion24
of the total Social Security benefit available to the survivor; and25
WHEREAS, the calculation characteristics of the Government Pension Offset and the26
Windfall Elimination Provision have a disproportionately negative effect on employees27
working in important government jobs, such as police officers, firefighters, teachers, and28
state employees; and29
WHEREAS, the challenges of the pandemic have added to recruitment and retention30
challenges for these workforces, and those challenges are exacerbated by the penalties caused31
by the Government Pension Offset and the Windfall Elimination provisions; and32
WHEREAS, Georgia is making every effort to improve the quality of life of its citizens and33
to encourage them to live in the state, yet the Government Pension Offset and Windfall34
Elimination Provision compromise their quality of life; and35 23 LC 126 0061
H. R. 120
- 3 -
WHEREAS, the number of people affected by the Government Pension Offset and Windfall
36
Elimination Provision is growing every day as more and more people reach retirement age;37
and38
WHEREAS, individuals affected by the Government Pension Offset or Windfall Elimination39
Provision may have no choice but to return to work after retirement in order to earn enough40
income to provide for their basic needs, but the earnings accumulated during this return to41
work can further reduce the Social Security benefits to which the individual is entitled; and42
WHEREAS, the Government Pension Offset and Windfall Elimination Provision are43
established in federal law, and the repeal of the Government Pension Offset and the Windfall44
Elimination Provision can only be enacted by Congress.45
NOW, THEREFORE, BE IT RESOLVED BY THE SENATE that the members of this body46
urge the United States Congress to enact legislation to repeal the Government Pension Offset47
and the Windfall Elimination Provision from the Social Security Act and for President Joe48
Biden to sign that legislation into law.49
BE IT FURTHER RESOLVED that the Secretary of the Senate is authorized and directed50
to make appropriate copies of this resolution available for distribution to the public and the51
press.52