Page 1 of 3 Regular Session, 2014 ENROLLED SENATE CONCURRENT RESOLUTI ON NO. 5 BY SENATORS GUILLORY, ALARIO, ALLAIN, APPEL, BROOME, BROWN, CORTEZ, CROWE, DONAHUE, ERDEY, KOSTELKA, LAFLEUR, LONG, MILLS, NEVERS, PEACOCK, RI SER, GARY SMITH, TARVER, THOMPSON, WALSWORTH AND WHITE AND REPRESENTATIVES HENRY BURNS, HOFFMANN, JONES, MILLER, PEARSON AND PRICE A CONCURRENT RESOLUTI ON To memorialize the Congress of the United States 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, 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 earned by the spouse even though the spouse paid Social Security taxes for many years; and WHEREAS, the GPO often reduces spousal benefits so significantly it makes the difference between self-sufficiency and poverty; and WHEREAS, the GPO has a harsh effect on thousands of citizens and undermines the original purpose of the Social Security dependent/survivor benefit; and WHEREAS, the GPO negatively impacts over thirty thousand Louisianians; and SCR NO. 5 ENROLLED Page 2 of 3 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, the WEP negatively impacts over thirty thousand Louisianians; 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, the calculation characteristics of the GPO and the WEP 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, 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 income earned during this post-retirement employment may cause additional reductions to the Social Security benefits to which the individual is entitled; and WHEREAS, retired individuals affected by both GPO and WEP have significantly less money to support their basic needs and sometimes must rely on government assistance programs to bridge the gap; and WHEREAS, the GPO and the WEP penalize individuals who have dedicated their lives to public service by taking away benefits they have earned; and WHEREAS, our nation should respect, not penalize, public servants; and SCR NO. 5 ENROLLED Page 3 of 3 WHEREAS, the number of people affected by the GPO and WEP is growing daily as the baby boomers attain retirement age and advances in health care increase longevity; and 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 by enacting the Social Security Fairness Act of 2013 (S. 896 and H.R. 1795). 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. PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES