SLS 17RS-36 ORIGINAL 2017 Regular Session SENATE CONCURRENT RESOL UTION NO. 22 BY SENATOR MIZELL CONGRESS. Memorializes congress to consider eliminating the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) Social Security benefit reductions. 1 A CONCURRENT RESOL UTION 2 To memorialize the Congress of the United States to take such actions as are necessary to 3 review and consider eliminating provisions of federal law which reduce Social 4 Security benefits for those receiving pension benefits from certain federal, state, or 5 local government retirement or pension systems, plans, or funds. 6 WHEREAS, the Congress of the United States of America has enacted both the 7 Government Pension Offset (GPO), reducing the spousal and survivor Social Security 8 benefit, and the Windfall Elimination Provision (WEP), reducing the earned Social Security 9 benefit, payable to any person who also receives a public pension benefit earned in public 10 employment not covered by Social Security; and 11 WHEREAS, the GPO can negatively affect a spouse or survivor receiving a federal, 12 state, or local government retirement or pension benefit earned in public employment not 13 covered by Social Security who would also be entitled to a Social Security benefit earned 14 by a spouse; and 15 WHEREAS, the GPO formula reduces the spousal or survivor Social Security benefit 16 by two-thirds of the amount of the federal, state, or local government retirement or pension 17 benefit received by the spouse or survivor, in many cases completely eliminating the Social 18 Security benefit even though the spouse paid Social Security taxes throughout the marriage; Page 1 of 3 SCR NO. 22 SLS 17RS-36 ORIGINAL 1 and 2 WHEREAS, according to recent Social Security Administration figures, more than 3 half a million individuals nationally are affected by the GPO; and 4 WHEREAS, the WEP applies to those persons who have earned federal, state, or 5 local government retirement or pension benefits in public employment not covered by Social 6 Security, in addition to working in employment covered by Social Security and paying into 7 the Social Security system; and 8 WHEREAS, the WEP reduces the earned Social Security benefit using an averaged 9 indexed monthly earnings formula and may reduce Social Security benefits for affected 10 persons by as much as one-half of the retirement benefit earned as a public servant in 11 employment not covered by Social Security; and 12 WHEREAS, the WEP causes hardworking individuals to lose a significant portion 13 of the Social Security benefits that they earn themselves; and 14 WHEREAS, according to recent Social Security Administration figures, more than 15 one and a half million individuals nationally are affected by the WEP; and 16 WHEREAS, in certain circumstances both the WEP and the GPO can be applied to 17 a qualifying survivor's benefit, each independently reducing the available benefit and in 18 combination eliminating a large portion of the total Social Security benefit available to the 19 survivor; and 20 WHEREAS, because of the calculation characteristics of the WEP and the GPO, they 21 have a disproportionately negative effect on employees working in lower-wage government 22 jobs, like teachers, school workers, and state employees; and 23 WHEREAS, the number of people affected by the WEP and the GPO is growing as 24 nearly 10,000 baby boomers reach retirement age each day; and 25 WHEREAS, individuals drastically affected by the WEP and the GPO may have no 26 choice but to return to work after retirement in order to make ends meet, but the earnings 27 accumulated during a return to work in the public sector may further reduce the Social 28 Security benefits the individual is entitled to; and 29 WHEREAS, the WEP and the GPO are established in federal law, and repeal or 30 reduction of the WEP and the GPO can only be enacted by Congress. Page 2 of 3 SCR NO. 22 SLS 17RS-36 ORIGINAL 1 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby 2 memorialize the United States Congress to take such actions as are necessary to review the 3 Government Pension Offset and the Windfall Elimination Provision Social Security benefit 4 reductions and to consider eliminating or reducing them. 5 BE IT FURTHER RESOLVED that a copy of this Resolution shall be transmitted 6 to the secretary of the United States Senate and the clerk of the United States House of 7 Representatives and to each member of the Louisiana delegation to the United States 8 Congress. The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Margaret M. Corley. DIGEST SCR 22 Original 2017 Regular Session Mizell Memorializes 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 certain federal, state, or local government retirement or pension systems, plans, or funds. Page 3 of 3