HLS 14RS-139 ORIGINAL
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Regular Session, 2014
HOUSE CONCURRENT RESOLUTI ON NO. 33
BY REPRESENTATIVE HENRY BURNS
SOCIAL SECURITY SYS: Memorializes congress to consider eliminating the Windfall
Elimination Provision (WEP) and the Government Pension Offset (GPO) Social
Security benefit reductions
A CONCURRENT RESOLUTI ON1
To memorialize the United States Congress to take such actions as are necessary to review2
and consider eliminating provisions of federal law which reduce Social Security3
benefits for those receiving pension benefits from federal, state, or local government4
retirement or pension systems, plans, or funds.5
WHEREAS, the Congress of the United States of America has enacted both the6
Government Pension Offset (GPO), reducing the spousal and survivor Social Security7
benefit, and the Windfall Elimination Provision (WEP), reducing the earned Social Security8
benefit for any person who also receives a public pension benefit; and9
WHEREAS, the intent of congress in enacting the GPO and the WEP provisions was10
to address concerns that a public employee who had worked primarily in federal, state, or11
local government employment might receive a public pension in addition to the same Social12
Security benefit as a worker who has worked only in employment covered by Social Security13
throughout his career; and14
WHEREAS, congress enacted these reduction provisions to provide a disincentive15
for public employees to receive two pensions; and16
WHEREAS, the GPO negatively affects a spouse or survivor receiving a federal,17
state, or local government retirement or pension benefit who would also be entitled to a18
Social Security benefit earned by a spouse; and19 HLS 14RS-139 ORIGINAL
HCR NO. 33
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WHEREAS, the GPO formula reduces the spousal or survivor Social Security benefit1
by two-thirds of the amount of the federal, state, or local government retirement or pension2
benefit received by the spouse or survivor, in many cases completely eliminating the Social3
Security benefit even though their spouses paid Social Security taxes for many years; and4
WHEREAS, the GPO has a harsh effect on hundreds of thousands of citizens and5
undermines the original purpose of the Social Security dependent/survivor benefit; and6
WHEREAS, according to the Social Security Administration, in 2013, at least7
614,644 individuals nationally were affected by the GPO; and8
WHEREAS, the WEP applies to those persons who have earned federal, state, or9
local government retirement or pension benefits, in addition to working in employment10
covered under Social Security and paying into the Social Security system; and11
WHEREAS, the WEP reduces the earned Social Security benefit using an averaged12
indexed monthly earnings formula and may reduce Social Security benefits for affected13
persons by as much as one-half of the retirement benefit earned as a public servant in14
employment not covered under Social Security; and15
WHEREAS, the WEP causes hardworking individuals to lose a significant portion16
of the Social Security benefits that they earn themselves; and17
WHEREAS, according to the Social Security Administration, in 2013, at least18
1,549,544 individuals nationally were affected by the WEP; and19
WHEREAS, in certain circumstances both the WEP and GPO can be applied to a20
qualifying survivor's benefit, each independently reducing the available benefit and in21
combination eliminating a large portion of the total Social Security benefit available to the22
survivor; and23
WHEREAS, because of the calculation characteristics of the GPO and the WEP, they24
have a disproportionately negative effect on employees working in lower-wage government25
jobs, like policemen, firefighters, teachers, and state employees; and26
WHEREAS, Louisiana is making every effort to improve the quality of life of its27
citizens and to encourage them to live here lifelong, yet the current GPO and WEP28
provisions compromise their quality of life; and29 HLS 14RS-139 ORIGINAL
HCR NO. 33
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WHEREAS, the number of people affected by GPO and WEP is growing every day1
as more and more people reach retirement age; and2
WHEREAS, individuals drastically affected by the GPO or WEP may have no choice3
but to return to work after retirement in order to make ends meet, but the earnings4
accumulated during this return to work can further reduce the Social Security benefits the5
individual is entitled to; and6
WHEREAS, the GPO and WEP are established in federal law, and repeal of the GPO7
and the WEP can only be enacted by congress.8
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby9
memorialize the Congress of the United States of America to review the Government10
Pension Offset and the Windfall Elimination Provision Social Security benefit reductions11
and to consider eliminating or reducing them.12
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the13
presiding officers of the Senate and the House of Representatives of the Congress of the14
United States of America and to each member of the Louisiana congressional delegation.15
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Henry Burns HCR No. 33
Memorializes congress to review and eliminate the provisions of federal law which reduce
Social Security benefits for persons receiving pensions from federal, state, or local
governmental retirement systems.