Skip to main content
CivicGate

HR 1040
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

Senior Citizens Tax Elimination Act

To amend the Internal Revenue Code of 1986 to repeal the inclusion in gross income of Social Security benefits.

Introduced Feb 6, 2025

Latest action (Feb 6, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill would repeal the portion of the Internal Revenue Code that requires Social Security benefits to be included as taxable income for recipients. Currently, seniors with income above certain thresholds must pay federal income tax on a portion of their Social Security benefits; this bill would eliminate that requirement. The bill includes a provision appropriating Treasury funds to compensate the Social Security and Railroad Retirement Trust Funds for any reduction in revenue transfers resulting from the change. The appropriation is effective for all tax years beginning after the bill's enactment.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
34 cosponsors

Money behind the sponsor

Top reported contributors to Thomas Massie’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • CREST INSURANCE $6,600
  • ORANGE COUNTY ASSOCIATES, INC. $6,600
  • TRUE LEGACY HOMES $6,600
  • Y COMBINATOR $6,600
  • SAMNICO INC $6,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Thomas Massie → · Outside spending →

Actions (2)
  1. Feb 6, 2025 Referred to the House Committee on Ways and Means. · house
  2. Feb 6, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 458 — Senior Citizens Tax Elimination Act · Introduced Feb 6, 2025 · Cong. 119 84%
  • HR 1129 — Tax Relief Unleashed for Seniors by Trump Act · Introduced Feb 7, 2025 · Cong. 119 82%
  • HR 2909 — You Earned It, You Keep It Act · Introduced Apr 14, 2025 · Cong. 119 78%
  • HR 904 — No Tax on Social Security · Introduced Jan 31, 2025 · Cong. 119 76%
  • HR 559 — Seniors in the Workforce Tax Relief Act · Introduced Jan 20, 2025 · Cong. 119 75%
  • HR 1130 — Bonus Tax Relief for America’s Seniors Act · Introduced Feb 7, 2025 · Cong. 119 73%

Text versions (1)
  • Introduced in House · Feb 6, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

February 6, 2025

Mr. Massie (for himself, Mr. Biggs of Arizona, Ms. Boebert, Mr. Burchett, Mr. Burlison, Mr. Cline, Mr. Cloud, Ms. De La Cruz, Mr. Finstad, Mr. Gooden, Mr. Green of Tennessee, Ms. Greene of Georgia, Ms. Hageman, Mr. Harris of Maryland, Mrs. Harshbarger, Mrs. Luna, Mr. Mills, Mr. Moore of Alabama, Mr. Norman, Mr. Ogles, Mr. Perry, Mr. Roy, Mr. Stutzman, Mr. Tiffany, Mr. Van Drew, Mr. Van Orden, Mr. Weber of Texas, Mr. Webster of Florida, Mr. Wied, Mr. Gosar, and Mr. Begich) introduced the following bill; which was referred to the Committee on Ways and Means

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 Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Senior Citizens Tax Elimination Act”.

SEC. 2. REPEAL OF INCLUSION IN GROSS INCOME OF SOCIAL SECURITY BENEFITS.

(a) In General.—Section 86 of the Internal Revenue Code of 1986 (relating to social security benefits) is amended by adding at the end the following new subsection:

“(g) Termination.—This section shall not apply to any taxable year beginning after the date of the enactment of this subsection.”.

(b) Social Security Trust Funds Held Harmless.—

(1) In general.—There are hereby appropriated (out of any money in the Treasury not otherwise appropriated) for each fiscal year to each fund under the Social Security Act or the Railroad Retirement Act of 1974 an amount equal to the reduction in the transfers to such fund for such fiscal year by reason of section 86(g) of the Internal Revenue Code of 1986.

(2) No tax increases.—It is the sense of the Congress that tax increases will not be used to provide the revenue necessary to carry out paragraph (1). <all>

Comments

Comments

Loading comments…