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Social Security Check Tax Cut Act
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.
Summary
This bill temporarily reduces the amount of Social Security and railroad retirement benefits that are included as taxable income for the years 2026 and 2027. Currently, a portion of Social Security benefits can be taxed as ordinary income based on a beneficiary's total income. The bill reduces the taxable portion by 10% in 2026 and 20% in 2027 for recipients of old-age and survivors insurance benefits and tier 1 railroad retirement benefits. Disability benefits are treated separately and not subject to this reduction. To protect the Social Security and Medicare trust funds from revenue loss, the bill requires the general Treasury to transfer offsetting amounts to these trust funds to replicate what their revenues would have been without the tax reduction. The tax reduction is temporary and expires after 2027.
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)
- Sen. Ricketts, Pete [R-NE] (R-NE)
Actions (2)
- Mar 25, 2025 Read twice and referred to the Committee on Finance. · senate
- Mar 25, 2025 Introduced in Senate
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.
Full text
IN THE SENATE OF THE UNITED STATES
March 25, 2025
Mr. Ricketts 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 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.
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 “Social Security Check Tax Cut Act”.
SEC. 2. TEMPORARY REDUCTION OF INCLUSION IN GROSS INCOME FOR OLD-AGE AND SURVIVORS INSURANCE BENEFIT PAYMENTS.
(a) In General.—Section 86 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(g) Special Rules for Taxable Years 2026 and 2027.—
“(1) In general.—In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, this section shall be applied as provided in paragraphs (2) and (3).
“(2) Separate application for retirement and disability benefits.—Subsection (a) shall be applied separately with respect to—
“(A) any social security benefits received by the taxpayer by reason of entitlement to—
“(i) a monthly benefit under section 202 of the Social Security Act (42 U.S.C. 402), or
“(ii) a tier 1 railroad retirement benefit, and
“(B) any social security benefits received by the taxpayer by reason of entitlement to a monthly benefit under section 223 of the Social Security Act (42 U.S.C.
423).
“(3) Reduction of inclusion in gross income for old-age and survivors insurance benefit payments.—For purposes of any social security benefits which are described in paragraph
(2)(A), in lieu of the amount determined under subsection (a) (after the application of paragraph (2)) with respect to such benefits, the amount of such benefits which are included in the gross income of the taxpayer under this section shall be equal to—
“(A) the amount otherwise determined under subsection (a) (after the application of paragraph (2)) with respect to such benefits, minus
“(B) an amount equal to—
“(i) in the case of a taxable year beginning after December 31, 2025, and before January 1, 2027, 10 percent of the amount determined under subparagraph (A), and
“(ii) In the case of a taxable year beginning after December 31, 2026, and before January 1, 2028, 20 percent of the amount determined under subparagraph (A).”.
(b) Protection of Trust Funds.—There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401), as well as the Medicare Hospital Insurance Trust Fund established under section 1817(a) of the Social Security Act (42 U.S.C. 1395i(a)), amounts equal to the reduction in revenues to the Treasury by reason of the amendment made by subsection
(a). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to each such Trust Fund had such amendment not been enacted.
(c) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2025. <all>
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