II
119THCONGRESS
1
STSESSION S. 1109
To amend the Internal Revenue Code of 1986 to provide for a temporary
reduction of the inclusion in gross income for old-age and survivors
insurance benefit payments under the Social Security Act, as well as
tier 1 railroad retirement benefits.
IN THE SENATE OF THE UNITED STATES
MARCH25, 2025
Mr. R
ICKETTSintroduced the following bill; which was read twice and referred
to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide
for a temporary reduction of the inclusion in gross in-
come for old-age and survivors insurance benefit pay-
ments under the Social Security Act, as well as tier
1 railroad retirement benefits.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Social Security Check 4
Tax Cut Act’’. 5
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•S 1109 IS
SEC. 2. TEMPORARY REDUCTION OF INCLUSION IN GROSS 1
INCOME FOR OLD-AGE AND SURVIVORS IN-2
SURANCE BENEFIT PAYMENTS. 3
(a) I
NGENERAL.—Section 86 of the Internal Rev-4
enue Code of 1986 is amended by adding at the end the 5
following new subsection: 6
‘‘(g) S
PECIALRULES FORTAXABLEYEARS2026 7
AND2027.— 8
‘‘(1) I
N GENERAL.—In the case of a taxable 9
year beginning after December 31, 2025, and before 10
January 1, 2028, this section shall be applied as 11
provided in paragraphs (2) and (3). 12
‘‘(2) S
EPARATE APPLICATION FOR RETIREMENT 13
AND DISABILITY BENEFITS .—Subsection (a) shall be 14
applied separately with respect to— 15
‘‘(A) any social security benefits received 16
by the taxpayer by reason of entitlement to— 17
‘‘(i) a monthly benefit under section 18
202 of the Social Security Act (42 U.S.C. 19
402), or 20
‘‘(ii) a tier 1 railroad retirement ben-21
efit, and 22
‘‘(B) any social security benefits received 23
by the taxpayer by reason of entitlement to a 24
monthly benefit under section 223 of the Social 25
Security Act (42 U.S.C. 423). 26
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•S 1109 IS
‘‘(3) REDUCTION OF INCLUSION IN GROSS IN -1
COME FOR OLD -AGE AND SURVIVORS INSURANCE 2
BENEFIT PAYMENTS .—For purposes of any social 3
security benefits which are described in paragraph 4
(2)(A), in lieu of the amount determined under sub-5
section (a) (after the application of paragraph (2)) 6
with respect to such benefits, the amount of such 7
benefits which are included in the gross income of 8
the taxpayer under this section shall be equal to— 9
‘‘(A) the amount otherwise determined 10
under subsection (a) (after the application of 11
paragraph (2)) with respect to such benefits, 12
minus 13
‘‘(B) an amount equal to— 14
‘‘(i) in the case of a taxable year be-15
ginning after December 31, 2025, and be-16
fore January 1, 2027, 10 percent of the 17
amount determined under subparagraph 18
(A), and 19
‘‘(ii) In the case of a taxable year be-20
ginning after December 31, 2026, and be-21
fore January 1, 2028, 20 percent of the 22
amount determined under subparagraph 23
(A).’’. 24
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•S 1109 IS
(b) PROTECTION OF TRUSTFUNDS.—There are 1
hereby appropriated to the Federal Old-Age and Survivors 2
Trust Fund and the Federal Disability Insurance Trust 3
Fund established under section 201 of the Social Security 4
Act (42 U.S.C. 401), as well as the Medicare Hospital In-5
surance Trust Fund established under section 1817(a) of 6
the Social Security Act (42 U.S.C. 1395i(a)), amounts 7
equal to the reduction in revenues to the Treasury by rea-8
son of the amendment made by subsection (a). Amounts 9
appropriated by the preceding sentence shall be trans-10
ferred from the general fund at such times and in such 11
manner as to replicate to the extent possible the transfers 12
which would have occurred to each such Trust Fund had 13
such amendment not been enacted. 14
(c) E
FFECTIVEDATE.—The amendment made by 15
subsection (a) shall apply to taxable years beginning after 16
December 31, 2025. 17
Æ
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