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Regular Session, 2014
SENATE CONCURRENT RESOLUTI ON NO. 5
BY SENATOR GUILLORY
CONGRESS. Memorializes Congress to reduce or eliminate the reductions in federal law
applicable to social security benefits for those receiving public retirement system benefits.
A CONCURRENT RESOLUTI ON1
To memorialize the Congress of the United States to review and consider eliminating2
provisions of federal law which reduce Social Security benefits for those receiving3
pension benefits from federal, state, or local government retirement or pension4
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, congress enacted these reduction provisions to provide a disincentive10
for public employees to receive two pensions; and11
WHEREAS, the GPO negatively affects a spouse or survivor receiving a federal,12
state, or local government retirement or pension benefit who would also be entitled to a13
Social Security benefit earned by a spouse; and14
WHEREAS, the GPO formula reduces the spousal or survivor Social Security benefit15
by two-thirds of the amount of the federal, state, or local government retirement or pension16
benefit received by the spouse or survivor, in many cases completely eliminating the Social17
Security benefit earned by the spouse even though the spouse paid Social Security taxes for18 SCR NO. 5
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many years; and1
WHEREAS, the GPO often reduces spousal benefits so significantly it makes the2
difference between self-sufficiency and poverty; and3
WHEREAS, the GPO has a harsh effect on thousands of citizens and undermines the4
original purpose of the Social Security dependent/survivor benefit; and5
WHEREAS, the GPO negatively impacts over thirty thousand Louisianians; and6
WHEREAS, the WEP applies to those persons who have earned federal, state, or7
local government retirement or pension benefits, in addition to working in employment8
covered under Social Security and paying into the Social Security system; and9
WHEREAS, the WEP reduces the earned Social Security benefit using an averaged10
indexed monthly earnings formula and may reduce Social Security benefits for affected11
persons by as much as one-half of the retirement benefit earned as a public servant in12
employment not covered under Social Security; and13
WHEREAS, the WEP causes hardworking individuals to lose a significant portion14
of the Social Security benefits that they earn themselves; and15
WHEREAS, the WEP negatively impacts over thirty thousand Louisianians; and16
WHEREAS, in certain circumstances both the WEP and GPO can be applied to a17
qualifying survivor's benefit, each independently reducing the available benefit and in18
combination eliminating a large portion of the total Social Security benefit available to the19
survivor; and 20
WHEREAS, because of the calculation characteristics of the GPO and the WEP, they21
have a disproportionately negative effect on employees working in lower-wage government22
jobs, like policemen, firefighters, teachers, and state employees; and23
WHEREAS, Louisiana is making every effort to improve the quality of life of its24
citizens and to encourage them to live here lifelong, yet the current GPO and WEP25
provisions compromise their quality of life; and26
WHEREAS, individuals drastically affected by the GPO or WEP may have no choice27
but to return to work after retirement in order to make ends meet, but the income earned28
during this post-retirement employment may cause additional reductions to the Social29
Security benefits the individual is entitled to; and30 SCR NO. 5
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WHEREAS, retired individuals affected by both GPO and WEP have significantly1
less money to support their basic needs and sometimes must rely on government assistance2
programs to bridge the gap; and3
WHEREAS, the GPO and the WEP penalize individuals who have dedicated their4
lives to public service by taking away benefits they have earned; and5
WHEREAS, our nation should respect, not penalize, public servants; and6
WHEREAS, the number of people affected by the GPO and WEP is growing daily7
as the baby boomers attain retirement age and advances in health care increase longevity;8
and9
WHEREAS, the GPO and WEP are established in federal law, and repeal of the GPO10
and the WEP can only be enacted by congress.11
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby12
memorialize the Congress of the United States of America to review the Government13
Pension Offset and the Windfall Elimination Provision Social Security benefit reductions14
and to consider eliminating or reducing them by enacting the Social Security Fairness Act15
of 2013 (S. 896 and H.R. 1795).16
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the17
presiding officers of the Senate and the House of Representatives of the Congress of the18
United States of America and to each member of the Louisiana congressional delegation.19
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Nancy Vicknair.
DIGEST
Guillory SCR No. 5
Memorializes Congress to reduce or eliminate the reductions in federal law applicable to
social security benefits, commonly referred to as the GPO and WEP, for those receiving
public retirement system benefits.