II
119THCONGRESS
1
STSESSION S. 458
To amend the Internal Revenue Code of 1986 to repeal the inclusion in
gross income of Social Security benefits.
IN THE SENATE OF THE UNITED STATES
FEBRUARY6 (legislative day, FEBRUARY5), 2025
Mr. T
UBERVILLE(for himself and Mr. SHEEHY) introduced 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 repeal
the inclusion in gross income of Social Security 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 ‘‘Senior Citizens Tax 4
Elimination Act’’. 5
SEC. 2. REPEAL OF INCLUSION IN GROSS INCOME OF SO-6
CIAL SECURITY BENEFITS. 7
(a) I
NGENERAL.—Section 86 of the Internal Rev-8
enue Code of 1986 (relating to social security benefits) 9
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•S 458 IS
is amended by adding at the end the following new sub-1
section: 2
‘‘(g) T
ERMINATION.—This section shall not apply to 3
any taxable year beginning after the date of the enactment 4
of this subsection.’’. 5
(b) S
OCIALSECURITYTRUSTFUNDSHELDHARM-6
LESS.— 7
(1) I
N GENERAL.—There are hereby appro-8
priated (out of any money in the Treasury not other-9
wise appropriated) for each fiscal year to each fund 10
under the Social Security Act or the Railroad Re-11
tirement Act of 1974 an amount equal to the reduc-12
tion in the transfers to such fund for such fiscal 13
year by reason of section 86(g) of the Internal Rev-14
enue Code of 1986. 15
(2) N
O TAX INCREASES.—It is the sense of the 16
Congress that tax increases will not be used to pro-17
vide the revenue necessary to carry out paragraph 18
(1). 19
Æ
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