ENROLLED
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Regular Session, 2014
HOUSE CONCURRENT RESOLUTI ON NO. 33
BY REPRESENTATIVE HENRY BURNS AND SENATORS PEACOCK AND
GUILLORY
A CONCURRENT RESOLUTI ON
To memorialize the United States Congress to take such actions as are necessary to review
and consider eliminating provisions of federal law which reduce Social Security
benefits for those receiving pension benefits from federal, state, or local government
retirement or pension systems, plans, or funds.
WHEREAS, the Congress of the United States of America has enacted both the
Government Pension Offset (GPO), reducing the spousal and survivor Social Security
benefit, and the Windfall Elimination Provision (WEP), reducing the earned Social Security
benefit for any person who also receives a public pension benefit; and
WHEREAS, the intent of congress in enacting the GPO and the WEP provisions was
to address concerns that a public employee who had worked primarily in federal, state, or
local government employment might receive a public pension in addition to the same Social
Security benefit as a worker who has worked only in employment covered by Social Security
throughout his career; and
WHEREAS, congress enacted these reduction provisions to provide a disincentive
for public employees to receive two pensions; and
WHEREAS, the GPO negatively affects a spouse or survivor receiving a federal,
state, or local government retirement or pension benefit who would also be entitled to a
Social Security benefit earned by a spouse; and
WHEREAS, the GPO formula reduces the spousal or survivor Social Security benefit
by two-thirds of the amount of the federal, state, or local government retirement or pension
benefit received by the spouse or survivor, in many cases completely eliminating the Social
Security benefit even though their spouses paid Social Security taxes for many years; and ENROLLEDHCR NO. 33
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WHEREAS, the GPO has a harsh effect on hundreds of thousands of citizens and
undermines the original purpose of the Social Security dependent/survivor benefit; and
WHEREAS, according to the Social Security Administration, in 2013, at least
614,644 individuals nationally were affected by the GPO; and
WHEREAS, the WEP applies to those persons who have earned federal, state, or
local government retirement or pension benefits, in addition to working in employment
covered under Social Security and paying into the Social Security system; and
WHEREAS, the WEP reduces the earned Social Security benefit using an averaged
indexed monthly earnings formula and may reduce Social Security benefits for affected
persons by as much as one-half of the retirement benefit earned as a public servant in
employment not covered under Social Security; and
WHEREAS, the WEP causes hardworking individuals to lose a significant portion
of the Social Security benefits that they earn themselves; and
WHEREAS, according to the Social Security Administration, in 2013, at least
1,549,544 individuals nationally were affected by the WEP; and
WHEREAS, in certain circumstances both the WEP and GPO can be applied to a
qualifying survivor's benefit, each independently reducing the available benefit and in
combination eliminating a large portion of the total Social Security benefit available to the
survivor; and
WHEREAS, because of the calculation characteristics of the GPO and the WEP, they
have a disproportionately negative effect on employees working in lower-wage government
jobs, like policemen, firefighters, teachers, and state employees; and
WHEREAS, Louisiana is making every effort to improve the quality of life of its
citizens and to encourage them to live here lifelong, yet the current GPO and WEP
provisions compromise their quality of life; and
WHEREAS, the number of people affected by GPO and WEP is growing every day
as more and more people reach retirement age; and
WHEREAS, individuals drastically affected by the GPO or WEP may have no choice
but to return to work after retirement in order to make ends meet, but the earnings
accumulated during this return to work can further reduce the Social Security benefits the
individual is entitled to; and ENROLLEDHCR NO. 33
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WHEREAS, the GPO and WEP are established in federal law, and repeal of the GPO
and the WEP can only be enacted by congress.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
memorialize the Congress of the United States of America to review the Government
Pension Offset and the Windfall Elimination Provision Social Security benefit reductions
and to consider eliminating or reducing them.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
presiding officers of the Senate and the House of Representatives of the Congress of the
United States of America and to each member of the Louisiana congressional delegation.
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE