117 HR 5723 IH: Social Security 2100: A Sacred Trust
U.S. House of Representatives
2021-10-26
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
I
117th CONGRESS
1st Session
H. R. 5723
IN THE HOUSE OF REPRESENTATIVES
October 26, 2021
Mr. Larson of Connecticut (for himself, Mr. Clyburn, Mr. Neal, Mr. Doggett, Mr. Thompson of California, Mr. Blumenauer, Mr. Pascrell, Mr. Danny K. Davis of Illinois, Ms. Sánchez, Mr. Higgins of New York, Ms. Sewell, Ms. DelBene, Ms. Chu, Ms. Moore of Wisconsin, Mr. Kildee, Mr. Brendan F. Boyle of Pennsylvania, Mr. Beyer, Mr. Evans, Mr. Suozzi, Mr. Panetta, Mr. Gomez, Mr. Horsford, Ms. Plaskett, Ms. DeLauro, Mr. Courtney, Mr. Himes, Mrs. Hayes, Ms. Adams, Mr. Aguilar, Ms. Roybal-Allard, Mr. Auchincloss, Ms. Barragán, Ms. Bass, Mrs. Beatty, Mr. Bera, Mr. Bishop of Georgia, Ms. Bonamici, Mr. Bowman, Mr. Brown, Ms. Brownley, Mrs. Bustos, Mr. Butterfield, Mr. Carbajal, Mr. Cárdenas, Mr. Carson, Mr. Carter of Louisiana, Mr. Cartwright, Mr. Case, Mr. Casten, Ms. Castor of Florida, Mr. Castro of Texas, Mr. Cicilline, Ms. Clark of Massachusetts, Ms. Clarke of New York, Mr. Cleaver, Mr. Cohen, Mrs. Watson Coleman, Mr. Connolly, Mr. Cooper, Mr. Correa, Ms. Ocasio-Cortez, Mr. Costa, Ms. Craig, Mr. Crist, Mr. Crow, Mr. Cuellar, Ms. Dean, Mr. DeFazio, Ms. DeGette, Mrs. Demings, Mr. DeSaulnier, Mr. Deutch, Mrs. Dingell, Mr. Michael F. Doyle of Pennsylvania, Ms. Escobar, Ms. Eshoo, Mr. Espaillat, Ms. Leger Fernandez, Mr. Foster, Ms. Lois Frankel of Florida, Mr. Gallego, Mr. Garamendi, Mr. García of Illinois, Ms. Garcia of Texas, Mr. Vicente Gonzalez of Texas, Mr. Green of Texas, Mr. Grijalva, Mr. Harder of California, Ms. Houlahan, Mr. Huffman, Ms. Jacobs of California, Ms. Jayapal, Mr. Jeffries, Mr. Johnson of Georgia, Ms. Johnson of Texas, Mr. Jones, Mr. Kahele, Ms. Kaptur, Mr. Keating, Ms. Kelly of Illinois, Mr. Khanna, Mr. Kilmer, Mr. Kim of New Jersey, Mrs. Kirkpatrick, Ms. Kuster, Mr. Lamb, Mr. Langevin, Mr. Larsen of Washington, Mrs. Lawrence, Mr. Lawson of Florida, Ms. Jackson Lee, Ms. Lee of California, Mr. Levin of Michigan, Mr. Levin of California, Mr. Lieu, Ms. Lofgren, Mr. Lowenthal, Mr. Lynch, Mr. Malinowski, Mr. Sean Patrick Maloney of New York, Mrs. Carolyn B. Maloney of New York, Ms. Manning, Ms. Matsui, Ms. McCollum, Mr. McEachin, Mr. McGovern, Mr. McNerney, Mr. Meeks, Ms. Meng, Mr. Mfume, Mr. Morelle, Mr. Moulton, Mr. Mrvan, Mr. Nadler, Mrs. Napolitano, Mr. Neguse, Ms. Newman, Mr. San Nicolas, Mr. Norcross, Ms. Norton, Ms. Omar, Mr. Pallone, Mr. Payne, Mr. Perlmutter, Mr. Phillips, Ms. Pingree, Mr. Pocan, Ms. Porter, Ms. Pressley, Mr. Price of North Carolina, Mr. Quigley, Mr. Raskin, Ms. Blunt Rochester, Ms. Ross, Mr. Ruiz, Mr. Ruppersberger, Mr. Rush, Mr. Ryan, Mr. Sablan, Mr. Sarbanes, Ms. Scanlon, Ms. Schakowsky, Mr. Schiff, Ms. Schrier, Ms. Wasserman Schultz, Mr. David Scott of Georgia, Mr. Scott of Virginia, Mr. Sherman, Mr. Sires, Ms. Bush, Mr. Smith of Washington, Mr. Soto, Ms. Speier, Mr. Stanton, Ms. Strickland, Mr. Swalwell, Mr. Takano, Mr. Thompson of Mississippi, Ms. Titus, Ms. Tlaib, Mr. Tonko, Mr. Torres of New York, Mrs. Torres of California, Mrs. Trahan, Mr. Trone, Ms. Underwood, Mr. Vargas, Mr. Veasey, Mr. Vela, Ms. Velázquez, Ms. Waters, Mr. Welch, Ms. Williams of Georgia, Ms. Wilson of Florida, and Mr. Yarmuth) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To protect our Social Security system and improve benefits for current and future generations.
1.

Short title
This Act may be cited as “Social Security 2100: A Sacred Trust”.
2.

Table of contents
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
Title I—Strengthening Benefits
Sec. 101. Across-the-board benefit increase.
Sec. 102. More accurate cost-of-living adjustment.
Sec. 103. Increasing the minimum benefit for long-term low earners.
Sec. 104. Increasing threshold amounts and rate for inclusion of Social Security benefits in income.
Sec. 105. Improving benefits for widows and widowers in two-income households.
Sec. 106. Increasing benefits for beneficiaries after 15 years of eligibility.
Sec. 107. Providing caregiver credits for Social Security.
Sec. 108. Eliminating the 5-month waiting period for disability benefits.
Sec. 109. Establishing a gradual offset for disability beneficiaries with earnings.
Sec. 110. Repealing the government pension offset and windfall elimination provisions.
Sec. 111. Extending the child’s benefit for post-secondary school students under age 26.
Sec. 112. Increasing access to benefits for children who live with grandparents or other relatives.
Sec. 113. Preventing an unintended drop in benefits relating to the application of the National Average Wage Index.
Sec. 114. Holding SSI, Medicaid, and CHIP beneficiaries harmless.
Title II—Strengthening the Trust Fund
Sec. 201. Determining wages and self-employment income above contribution and benefit base after 2021.
Sec. 202. Including earnings over $400,000 in Social Security benefit formula.
Sec. 203. Establishing the Social Security Trust Fund.
Title III—Strengthening Service Delivery
Sec. 301. Clarifying the requirement to mail Social Security account statements.
Sec. 302. Preventing closure of field and hearing offices and resident or rural contact stations.
Sec. 303. Ensuring access to professional representation.
I

Strengthening Benefits
101.

Across-the-board benefit increase
(a)

In general
(1)

Increase in primary insurance amount computation formula
Section 215(a)(1)(A)(i) of the Social Security Act (42 U.S.C. 415(a)(1)(A)(i)) is amended by striking “90 percent” and inserting “93 percent”.
(b)

Conforming amendment
Section 215(a)(7) of such Act (42 U.S.C. 415(a)(7)) is amended by adding at the end the following:
“(F)
With respect to monthly benefits payable for months in calendar years 2022 through 2026, this paragraph shall be applied by increasing by 3 percentage points each of the percentages specified in subparagraph (B)(ii) and in the table in subparagraph (D).”.
(c)

Effective date
(1)

In general
The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.
(2)

Recomputation of primary insurance amounts
Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts to the extent necessary—
(A)
to carry out the amendments made by this section; and
(B)
to account for the nonapplication of such amendments after calendar year 2026.
(d)

Rule of construction
For purposes of applying subparagraphs (A) and (B) of section 215(i)(1) of the Social Security Act in any calendar year, nothing in this section or the amendments made by this section shall be considered a general benefit increase under title II of such Act.
102.

More accurate cost-of-living adjustment
(a)

In general
Section 215(i)(1) of the Social Security Act (42 U.S.C. 415(i)(1)) is amended by adding at the end the following new subparagraph:
“(H)
the term “Consumer Price Index” means the Consumer Price Index for Elderly Consumers (CPI–E, as published by the Bureau of Labor Statistics of the Department of Labor).”.
(b)

Application to pre-1979 law
(1)

In general
Section 215(i)(1) of the Social Security Act as in effect in December 1978, and as applied in certain cases under the provisions of such Act as in effect after December 1978, is amended by adding at the end the following new subparagraph:
“(D)
the term “Consumer Price Index” means the Consumer Price Index for Elderly Consumers (CPI–E, as published by the Bureau of Labor Statistics of the Department of Labor).”.
(2)

Conforming change
Section 215(i)(4) of the Social Security Act (42 U.S.C. 415(i)(4)) is amended by inserting “and by section 102 of Social Security 2100: A Sacred Trust” after “1986”.
(c)

No effect on adjustments under other laws
Section 215(i) of the Social Security Act (42 U.S.C. 415(i)) is amended by adding at the end the following:
“(6)
Any provision of law (other than in this title, title VIII, or title XVI) which provides for adjustment of an amount based on a change in benefit amounts resulting from a determination made under this subsection shall be applied and administered without regard to the amendments made by subsections (a) and (b) of section 102 of Social Security 2100: A Sacred Trust.”.
(d)

Publication of Consumer Price Index for Elderly Consumers
The Bureau of Labor Statistics of the Department of Labor shall prepare and publish an index for each calendar month to be known as the “Consumer Price Index for Elderly Consumers” that indicates changes over time in expenditures for consumption which are typical for individuals in the United States who have attained age 62.
(e)

Effective date
The amendments made by this section shall apply to determinations made with respect to cost-of-living computation quarters (as defined in section 215(i)(1)(B) of the Social Security Act (42 U.S.C. 415(i)(1)(B))) ending on September 30 of calendar years 2022 through 2026.
103.

Increasing the minimum benefit for long-term low earners
(a)

In general
Section 215(a)(1) of the Social Security Act (42 U.S.C. 415(a)(1)) is amended—
(1)
by redesignating subparagraph (D) as subparagraph (E); and
(2)
by inserting after subparagraph (C) the following new subparagraph:
“(D)
(i)
Effective with respect to the benefits of individuals who become eligible for old-age insurance benefits or disability insurance benefits (or die before becoming so eligible) after 2021, no primary insurance amount computed under subparagraph (A) may be less than the greater of—
(I)
the minimum monthly amount computed under subparagraph (C); or
(II)
in the case of an individual who has more than 10 years of work (as defined in clause (iv)(I)), the alternative minimum amount determined under clause (ii).
(ii)
(I)
The alternative minimum amount determined under this clause is the applicable percentage of 1/12 of the annual dollar amount determined under clause (iii) for the year in which the amount is determined.
(II)
For purposes of subclause (I), the applicable percentage is the percentage specified in connection with the number of years of work, as set forth in the following table:
If the number of years | The applicable
of work is: | percentage is:
11 | 6.25 percent
12 | 12.50 percent
13 | 18.75 percent
14 | 25.00 percent
15 | 31.25 percent
16 | 37.50 percent
17 | 43.75 percent
18 | 50.00 percent
19 | 56.25 percent
20 | 62.50 percent
21 | 68.75 percent
22 | 75.00 percent
23 | 81.25 percent
24 | 87.50 percent
25 | 93.75 percent
26 | 100.00 percent
27 | 106.25 percent
28 | 112.50 percent
29 | 118.75 percent
30 or more | 125.00 percent.
(iii)
The annual dollar amount determined under this clause is—
(I)
for calendar year 2022, the poverty guideline for 2021; and
(II)
for any calendar year after 2022, the annual dollar amount established for the calendar year preceding such calendar year, or, if larger, the annual dollar amount for 2022 multiplied by the ratio of—
- (aa)
the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year for which the determination is made, to
- (bb)
the national average wage index (as so defined) for 2020.
(iv)
For purposes of this subparagraph—
(I)
the term “year of work” means, with respect to an individual, a year to which 4 quarters of coverage have been credited based on such individual’s wages and self-employment income; and
(II)
the term “poverty guideline for 2021” means the annual poverty guideline for 2021 (as updated annually in the Federal Register by the Department of Health and Human Services under the authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981) as applicable to a single individual.”.
(b)

Conforming amendment
Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is amended by inserting “215(a)(1)(E),” after “215(a)(1)(D),”.
(c)

Effective date
(1)

In general
The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.
(2)

Recomputation of primary insurance amounts
Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts to the extent necessary—
(A)
to carry out the amendments made by this section; and
(B)
to account for the nonapplication of such amendments after calendar year 2026.
104.

Increasing threshold amounts and rate for inclusion of Social Security benefits in income
(a)

In general
Subsection (a) of section 86 of the Internal Revenue Code of 1986 is amended to read as follows:
“(a)

In general
Gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes Social Security benefits in an amount equal to the lesser of—
(1)
85 percent of the Social Security benefits received during the taxable year, or
(2)
one-half of the excess described in subsection (b)(1).”.
(b)

Base amount
Subsection (c) of section 86 of such Code is amended to read as follows:
“(c)

Base amount
For purposes of this section, the term “base amount” means—
(1)
except as otherwise provided in this paragraph, $35,000,
(2)
$50,000 in the case of a joint return, and
(3)
zero in the case of a taxpayer who—
(A)
is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and
(B)
does not live apart from his spouse at all times during the taxable year.”.
(c)

Transfers to trust funds
(1)

Hospital Insurance Trust Fund held harmless
Of the total revenue from taxation of social security benefits, there are appropriated to the Federal Hospital Insurance Trust Fund such amounts as would be transferred to such fund under section 121(e) of the Social Security Amendments of 1983 (42 U.S.C. 401 note) and section 86 of such Code as such sections were in effect on the day before the date of the enactment of this Act, at such times and in such manner as would be provided therein.
(2)

Transfers to payor funds
Of the balance of the total revenue from taxation of social security benefits remaining after appropriations under paragraph (1) have been made, there are appropriated to each payor fund amounts equivalent to the portion of such balance equal to a fraction—
(A)
the numerator of which is the amount equivalent to the net revenues received in the Treasury attributable to the application of sections 86 and 871(a)(3) of such Code to payments from such payor fund made in taxable years beginning after December 31, 2021, and before January 1, 2027; and
(B)
the denominator of which is the total revenue from taxation of social security benefits.
(3)

Transfers
The amounts appropriated by paragraph (2) to any payor fund shall be transferred from time to time (but not less frequently than quarterly) from the general fund of the Treasury on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such paragraph. Any such quarterly payment shall be made on the first day of such quarter and shall take into account social security benefits estimated to be received during such quarter. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
(4)

Definitions
For purposes of this subsection—
(A)

Total revenue from taxation of social security benefits
The term “total revenue from taxation of social security benefits” means the amount equivalent to the net revenues received in the Treasury attributable to the application of sections 86 and 871(a)(3) of the Internal Revenue Code of 1986 to payments from any payor fund made in taxable years beginning after December 31, 2021, and before January 1, 2027.
(B)

Payor fund
The term “payor fund” means any trust fund or account from which payments of social security benefits are made.
(C)

Social security benefits
The term “social security benefits” has the meaning given such term by section 86(d)(1) of the Internal Revenue Code of 1986.
(5)

Conforming amendment
Section 121(e) of the Social Security Amendments of 1983 (42 U.S.C. 401 note) is repealed.
(d)

Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2021, and before January 1, 2027.
105.

Improving benefits for widows and widowers in two-income households
(a)

In general
(1)

Widows
Section 202(e) of the Social Security Act (42 U.S.C. 402(e)) is amended—
(A)
in paragraph (1)—
(i)
in subparagraph (B), by inserting “and” at the end;
(ii)
in subparagraph (C)(iii), by striking “and” at the end;
(iii)
by striking subparagraph (D);
(iv)
by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and
(v)
in the flush matter following subparagraph (E)(ii), as so redesignated, by striking “becomes entitled to an old-age insurance benefit” and all that follows through “such deceased individual,”;
(B)
by striking subparagraph (A) in paragraph (2) and inserting the following:
“(2)
(A)
Except as provided in subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph, such widow’s insurance benefit for each month shall be equal to the greater of—
(i)
the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual, or
(ii)
subject to paragraph (9), in the case of a fully insured widow or surviving divorced wife, 75 percent of the sum of any old-age or disability insurance benefit for which the widow or the surviving divorced wife is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual.”;
(C)
in paragraph (5)—
(i)
in subparagraph (A), by striking “paragraph (1)(F)” and inserting “paragraph (1)(E)”; and
(ii)
in subparagraph (B), by striking “paragraph (1)(F)(i)” and inserting “paragraph (1)(E)(i)”; and
(D)
by adding at the end the following:
“(9)
For purposes of paragraph (2)(A)(ii), the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual—
(A)
who became entitled to old-age insurance benefits upon attaining early retirement age during the month in which the deceased individual referred to in paragraph (1) became entitled to old-age or disability insurance benefits, or died (before becoming entitled to such benefits), and
(B)
to whom wages and self-employment income were credited in each of such hypothetical individual’s elapsed years (within the meaning of section 215(b)(2)(B)(iii)) in an amount equal to the national average wage index (as described in section 209(k)(1)) for each such year.”.
(2)

Widowers
Section 202(f) of the Social Security Act (42 U.S.C. 402(f)) is amended—
(A)
in paragraph (1)—
(i)
in subparagraph (B), by inserting “and” at the end;
(ii)
in subparagraph (C)(iii), by striking “and” at the end;
(iii)
by striking subparagraph (D);
(iv)
by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and
(v)
in the flush matter following subparagraph (E)(ii), as so redesignated, by striking “or becomes entitled to an old-age insurance benefit” and all that follows through “such deceased individual,”;
(B)
by striking subparagraph (A) in paragraph (2) and inserting the following:
“(2)
(A)
Except as provided in subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph, such widower’s insurance benefit for each month shall be equal to the greater of—
(i)
the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual, or
(ii)
subject to paragraph (9), in the case of a fully insured widower or surviving divorced husband, 75 percent of the sum of any old-age or disability insurance benefit for which the widower or the surviving divorced husband is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual.”;
(C)
in paragraph (5)—
(i)
in subparagraph (A), by striking “paragraph (1)(F)” and inserting “paragraph (1)(E)”; and
(ii)
in subparagraph (B), by striking “paragraph (1)(F)(i)” and inserting “paragraph (1)(E)(i)”; and
(D)
by adding at the end the following:
“(9)
For purposes of paragraph (2)(A)(ii), the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual—
(A)
who became entitled to old-age insurance benefits upon attaining early retirement age during the month in which the deceased individual referred to in paragraph (1) became entitled to old-age or disability insurance benefits, or died (before becoming entitled to such benefits), and
(B)
to whom wages and self-employment income were credited in each of such hypothetical individual’s elapsed years (within the meaning of section 215(b)(2)(B)(iii)) in an amount equal to the national average wage index (as described in section 209(k)(1)) for each such year.”.
(b)

Conforming amendment
Section 209(k)(1) of the Social Security Act (42 U.S.C. 409(k)(1)), as amended by section 103(c), is further amended by inserting “202(e)(9), 202(f)(9),” after “sections”.
(c)

Effective date
The amendments made by this section shall apply with respect to widow’s or widower’s insurance benefits payable for months in calendar years 2022 through 2026.
106.

Increasing benefits for beneficiaries after 15 years of eligibility
(a)

In general
Section 202 of the Social Security Act (42 U.S.C. 402) is amended by adding at the end the following new subsection:
“(aa)

Increase in benefit amounts on account of long-Term eligibility
(1)
In the case of an individual who is a qualified beneficiary for a calendar year after 2021, the amount of any monthly insurance benefit of such qualified beneficiary under this section or section 223 for any month in such calendar year shall be increased in accordance with paragraph (3).
(2)
(A)
For purposes of this subsection, the term “qualified beneficiary” for a calendar year means an individual in any case in which such calendar year is at least the 16th year beginning after the applicable year of eligibility for such individual.
(B)
For purposes of this subsection, the applicable year of eligibility for an individual is the year in which the individual on whose wages and self-employment income the monthly insurance benefit is based initially became eligible (or died before becoming eligible) for old-age insurance benefits under subsection (a) or disability insurance benefits under section 223.
(3)
(A)
The increase required under paragraph (1) with respect to the monthly insurance benefit of an individual who is a qualified beneficiary for a calendar year shall be equal to the applicable percentage (specified for such benefit in subparagraph (B)) of the full increase amount for such calendar year (determined under subparagraph (C)).
(B)
The applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified, in connection with the year described in the following table, as follows:
| The applicable
If the year described is: | percentage is:
the 16th year beginning after the applicable year of eligibility | 20 percent
the 17th year beginning after the applicable year of eligibility | 40 percent
the 18th year beginning after the applicable year of eligibility | 60 percent
the 19th year beginning after the applicable year of eligibility | 80 percent
the 20th year beginning after the applicable year of eligibility or later | 100 percent.
(C)
(i)
Except as provided in clause (ii), the full increase amount determined under this subparagraph for a calendar year in connection with the monthly insurance benefit of a qualified beneficiary is a dollar amount equal to 5 percent of the amount of the benefit if—
(I)
such benefit were based on the primary insurance amount determined for January of such calendar year of a putative individual;
(II)
on January 1 of the calendar year in which occurred the applicable eligibility date with respect to such individual, such putative individual were fully insured, attained retirement age (as defined in section 216(l)(2)) and were otherwise eligible for, and applied for, old-age insurance benefits; and
(III)
such putative individual’s average indexed monthly earnings taken into account in determining such primary insurance amount were equal to 1/12 of the national average wage index (as defined in section 209(k)(1)) for the second year prior to such calendar year.
(ii)
(I)
In the case of a monthly insurance benefit under subsection (b) or (c), the full increase amount determined under this subparagraph shall be one-half the amount determined under clause (i); or
(II)
in the case of a monthly insurance benefit under subsection (d), (g), or (h), the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause (i) equal to the ratio which the amount of such benefit bears to the primary insurance amount (before the application of section 203(a)) of the individual on whose wages and self-employment income the monthly insurance benefit is based.
(4)
In the case of a qualified beneficiary who is entitled to two or more monthly insurance benefits under this title for the same month—
(A)
the earliest applicable date of eligibility for such beneficiary with respect to such benefits shall be treated as the applicable date of eligibility for such beneficiary for the purposes of this subsection; and
(B)
such beneficiary shall be entitled to an increase with respect only to one such benefit.
(5)
This subsection shall be applied to monthly insurance benefits after any increase under subsection (w) and any applicable reductions and deductions under this title.
(6)
In any case in which an individual is entitled to benefits under both this section and section 223, the increase under this subsection shall be paid from the Federal Old-Age and Survivors Insurance Trust Fund.”.
(b)

Conforming amendments
(1)
Section 202 of such Act (42 U.S.C. 402) is amended—
(A)
in the last sentence of subsection (a), by striking “subsection (q) and subsection (w)” and inserting “subsections (q), (w), and (aa)”;
(B)
in subsection (b)(2), by striking “subsections (k)(5) and (q)” and inserting “subsections (k)(5), (q), and (aa)”;
(C)
in subsection (c)(2), by striking “subsections (k)(5) and (q)” and inserting “subsections (k)(5), (q), and (aa)”;
(D)
in subsection (d)(2), by adding at the end the following: “This paragraph shall apply subject to subsection (aa).”;
(E)
in subsection (e)(2)(A), by striking “subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph” and inserting “subsection (k)(5), subsection (q), subsection (aa), and subparagraph (D) of this paragraph”;
(F)
in subsection (f)(2)(A), by striking “subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph” and inserting “subsection (k)(5), subsection (q), subsection (aa), and subparagraph (D) of this paragraph”;
(G)
in subsection (g)(2), by striking “Such” and inserting “Except as provided in subsections (k)(5) and (aa), such”;
(H)
in subsection (h)(2)(A), by inserting “and subsection (aa)” after “subparagraphs (B) and (C)”; and
(I)
in section 223(a)(2), by striking “section 202(q)” and inserting “sections 202(q) and 202(aa)”.
(2)
Section 209(k)(1) of such Act (402 U.S.C. 409(k)(1)) is amended by inserting “202(aa)(3)(C)(i)(II),” before “203(f)(8)(B)(ii)”.
(c)

Effective date
The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.
107.

Providing caregiver credits for Social Security
(a)

In general
Title II of the Social Security Act is amended by adding after section 234 (42 U.S.C. 434) the following new section:
“235.

Deemed wages for caregivers of dependent relatives
(a)

Definitions
For purposes of this section—
(1)
(A)
Subject to subparagraph (B), the term qualifying month means, in connection with an individual, any month during which such individual was engaged for not less than 80 hours in providing care to a dependent relative without monetary compensation.
(B)
The term qualifying month does not include any month ending after the date on which such individual attains retirement age (as defined in section 216(l)).
(2)
The term dependent relative means, in connection with an individual—
(A)
a child, grandchild, niece, or nephew (of such individual or such individual’s spouse or domestic partner), or a child to which the individual or the individual’s spouse or domestic partner is standing in loco parentis, who is under the age of 12; or
(B)
a child, grandchild, niece, or nephew (of such individual or such individual’s spouse or domestic partner), a child to which the individual or the individual’s spouse or domestic partner is standing in loco parentis, a parent, grandparent, sibling, aunt, or uncle (of such individual or his or her spouse or domestic partner), or such individual’s spouse or domestic partner, if such child, grandchild, niece, nephew, parent, grandparent, sibling, aunt, uncle, spouse, or domestic partner is a chronically dependent individual.
(3)
(A)
The term chronically dependent individual means an individual who—
(i)
is dependent on a daily basis on verbal reminding, physical cueing, supervision, or other assistance provided to the individual by another person in the performance of at least two of the activities of daily living (described in subparagraph (B)) or instrumental activities of daily living (described in subparagraph (C)); and
(ii)
without the assistance described in clause (i), could not perform such activities of daily living or instrumental activities of daily living.
(B)
The “activities of daily living” referred to in subparagraph (A) means basic personal everyday activities, including—
(i)
eating;
(ii)
bathing;
(iii)
dressing;
(iv)
toileting; and
(v)
transferring in and out of a bed or in and out of a chair.
(C)
The “instrumental activities of daily living” referred to in subparagraph (A) means activities related to living independently in the community, including—
(i)
meal planning and preparation;
(ii)
managing finances;
(iii)
shopping for food, clothing, or other essential items;
(iv)
performing essential household chores;
(v)
communicating by phone or other form of media; and
(vi)
traveling around and participating in the community.
(b)

Deemed Wages of Caregiver
(1)
(A)
For purposes of determining entitlement to and the amount of any monthly benefit for any month after December 2021, or entitlement to and the amount of any lump-sum death payment in the case of a death after such month, payable under this title on the basis of the wages and self-employment income of any individual, and for purposes of section 216(i)(3), such individual shall be deemed to have been paid during each qualifying month (in addition to wages or self-employment income actually paid to or derived by such individual during such month) at an amount per month equal to—
(i)
in the case of a qualifying month during which no wages or self-employment income were actually paid to or derived by such individual, 50 percent of 1/12 of the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year in which such month occurs; and
(ii)
in the case of any other qualifying month, the excess of the amount determined under clause (i) over 1/2 of the wages or self-employment income actually paid to or derived by such individual during such month.
(B)
In any case in which there are more than 60 qualifying months for an individual, only the last 60 of such months shall be taken into account for purposes of this section.
(2)
Paragraph (1) shall not be applicable in the case of any monthly benefit or lump-sum death payment if a larger such benefit or payment, as the case may be, would be payable without its application.
(3)
Any assistance or support services provided to caregivers under section 1720G of title 38, United States Code, shall not be considered wages or self-employment income for the purposes of determining entitlement to and the amount of any monthly benefit payable under this subsection.
(c)

Rules and regulations
(1)
Not later than 1 year after the date of the enactment of this section, the Commissioner of Social Security shall promulgate such regulations as are necessary to carry out this section and to prevent fraud and abuse with respect to the benefits under this section, including regulations establishing procedures for the application and certification requirements described in paragraph (2).
(2)
A qualifying month shall not be taken into account under this section with respect to an individual unless—
(A)
the individual submits to the Commissioner of Social Security an application for benefits under this section that includes—
(i)
the name and identifying information of the dependent relative with respect to whom the individual was engaged in providing care during such month;
(ii)
if the dependent relative is not a child under the age of 12, documentation from the physician of the dependent relative explaining why the dependent relative is a chronically dependent individual; and
(iii)
such other information as the Commissioner may require to verify the status of the dependent relative; and
(B)
for every qualifying month or period of up to 12 consecutive qualifying months that occurs after the first period of 12 consecutive qualifying months, the individual certifies, in such form and manner as the Commissioner shall require, that the information provided in the individual’s application for benefits under this section has not changed.”.
(b)

Conforming amendment
Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is amended—
(1)
by striking “and” before “230(b)(2)” the first time it appears; and
(2)
by inserting “and 235(b)(1)(A)(i),” after “1977),”.
(c)

Effective date
The amendments made by this section shall apply with respect to applications for monthly insurance benefits filed in months in calendar years 2022 through 2026 and with respect to individuals entitled to such benefits during any such month, except that such amendments shall not apply for purposes of determining continuing eligibility or monthly benefit amounts for monthly insurance benefits for any month after calendar year 2026.
108.

Eliminating the 5-month waiting period for disability benefits
(a)

In general
Section 223(a) of the Social Security Act (42 U.S.C. 423(a)) is amended—
(1)
in paragraph (1), in the matter following subparagraph (E), by striking “(i) for each month” and all that follows through “under such disability,” and inserting “for each month beginning with the first month during all of which the individual is under a disability and in which the individual becomes entitled to such insurance benefits”; and
(2)
in paragraph (2)—
(A)
by striking “as though he had attained age 62” and all that follows through “and as though” and inserting “as though he had attained age 62 in the first month for which he becomes entitled to such disability insurance benefits, and as though”; and
(B)
by striking “in or before the first month referred to in subparagraph (A) or (B) of such sentence, as the case may be,” and inserting “in or before such month,”.
(b)

Disabled surviving spouses
Section 202 of the Social Security Act (42 U.S.C. 402) is amended—
(1)
in subsection (e)—
(A)
in paragraph (1)—
(i)
in subparagraph (C)(ii)(III), by striking “paragraph (8)” and inserting “paragraph (6)”; and
(ii)
by striking “beginning with—” and all that follows through “and ending” and inserting “beginning with the first month in which she becomes so entitled to such insurance benefits and ending”; and
(B)
by striking paragraph (5) and redesignating paragraphs (6) through (8) as paragraphs (5) through (7), respectively;
(2)
in subsection (f)—
(A)
in paragraph (1)—
(i)
in subparagraph (C)(ii)(III), by striking “paragraph (8)” and inserting “paragraph (6)”; and
(ii)
by striking “beginning with—” and all that follows through “and ending” and inserting “beginning with the first month in which he becomes so entitled to such insurance benefits and ending”; and
(B)
by striking paragraph (5) and redesignating paragraphs (6) through (8) as paragraphs (5) through (7), respectively.
(c)

Effective date
The amendments made by this section shall apply with respect to individuals who become entitled to monthly insurance benefits in months in calendar years 2022 through 2026.
109.

Establishing a gradual offset for disability beneficiaries with earnings
(a)

Elimination of termination of benefits due to work activity
(1)

Date of termination of disability benefits; elimination of extended period of eligibility
Section 223(a)(1) of the Social Security Act (42 U.S.C. 423(a)(1)) is amended, in the matter following subparagraph (E), by striking “the earlier of” and all that follows through “the 36 months following such period of trial work in which he engages or is determined able to engage in substantial gainful activity” and inserting “the third month following the earliest month after the end of such period of trial work with respect to which such individual is determined to no longer be suffering from a disabling physical or mental impairment”.
(2)

Date of termination of child’s benefits
Section 202(d)(1)(G)(i) of such Act (42 U.S.C. 402(d)(1)(G)(i)) is amended by striking “the earlier of” and all that follows through “substantial gainful activity),” and inserting “the third month following the earliest month after the end of such period of trial work with respect to which such individual is determined to no longer be suffering from a disabling physical or mental impairment,”.
(3)

Date of termination of widow’s and widower’s benefits
Subsections (e)(1) and (f)(1) of section 202 of such Act (42 U.S.C. 402) are each amended, in the matter following subparagraph (F), by striking “the earlier of” and all that follows through the end of the paragraph and inserting “the third month following the earliest month after the end of such period of trial work with respect to which such individual is determined to no longer be suffering from a disabling physical or mental impairment.”.
(4)

Elimination of work-related termination of hospital insurance benefits
Section 226(b) of such Act (42 U.S.C. 426(b)) is amended, in the matter following paragraph (2), by striking “For purposes of this subsection” and all that follows through the end.
(5)

Conforming amendment related to expedited reinstatement
Section 223 of such Act (42 U.S.C. 423) is amended by striking subsection (i).
(b)

Benefit reduction based on earnings derived from services
(1)

In general
Section 223(e) of such Act (42 U.S.C. 423(e)) is amended to read as follows:
“(e)
(1)
Any benefit otherwise payable to an individual for a month under subsection (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), or (f)(1)(B)(ii) of section 202 or under subsection (a)(1) of this section shall be reduced by $1 for each $2 by which the individual’s earnings derived from services for such month exceeds the amount specified in paragraph (2) with respect to such month, except that—
(A)
in the case of an individual who has a period of trial work (as defined in section 222(c)), no reduction may be applied to any benefit of such individual under this title for any month prior to the third month after the end of the individual’s period of trial work; and
(B)
such benefit may not be reduced below $0.
(2)
The amount specified in this paragraph with respect to a month shall be the amount of monthly earnings derived from services established by the Commissioner (under regulations issued pursuant to section 223(d)(4)(A)) to represent substantial gainful activity in the case of a blind individual for such month.
(3)
In the case of a benefit otherwise payable to an individual for a month under section 202 on the basis of the wages and self-employment income of an individual whose benefit is reduced pursuant to paragraph (1), such benefit shall be reduced for such month by the same proportion as the reduction made pursuant to paragraph (1).”.
(2)

Conforming amendment
Section 223(a)(2) of such Act (42 U.S.C. 423(a)(2)) is amended by striking “and section 215(b)(2)(A)(ii)” and inserting “, section 215(b)(2)(A)(ii), and subsection (e) of this section”.
(c)

Effective date
The amendments made by this section shall apply with respect to months in calendar years 2022 through 2026.
110.

Repealing the government pension offset and windfall elimination provisions
(a)

Repeal of government pension offset provision
(1)

In general
Section 202(k) of the Social Security Act (42 U.S.C. 402(k)) is amended by striking paragraph (5).
(2)

Conforming amendments
(A)
Section 202(b)(2) of the Social Security Act (42 U.S.C. 402(b)(2)) is amended by striking “subsections (k)(5) and (q)” and inserting “subsection (q)”.
(B)
Section 202(c)(2) of such Act (42 U.S.C. 402(c)(2)) is amended by striking “subsections (k)(5) and (q)” and inserting “subsection (q)”.
(C)
Section 202(e)(2)(A) of such Act (42 U.S.C. 402(e)(2)(A)) is amended by striking “subsection (k)(5), subsection (q),” and inserting “subsection (q)”.
(D)
Section 202(f)(2)(A) of such Act (42 U.S.C. 402(f)(2)(A)) is amended by striking “subsection (k)(5), subsection (q)” and inserting “subsection (q)”.
(b)

Repeal of windfall elimination provisions
(1)

In general
Section 215 of the Social Security Act (42 U.S.C. 415) is amended—
(A)
in subsection (a), by striking paragraph (7);
(B)
in subsection (d), by striking paragraph (3); and
(C)
in subsection (f), by striking paragraph (9).
(2)

Conforming amendments
Subsections (e)(2) and (f)(2) of section 202 of such Act (42 U.S.C. 402) are each amended by striking “section 215(f)(5), 215(f)(6), or 215(f)(9)(B)” in subparagraphs (C) and (D)(i) and inserting “paragraph (5) or (6) of section 215(f)”.
(c)

Effective date
(1)

In general
The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2022 through 2026.
(2)

Recomputation of primary insurance amounts
Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts to the extent necessary—
(A)
to carry out the amendments made by this section; and
(B)
to account for the nonapplication of such amendments after calendar year 2026.
111.

Extending the child’s benefit for post-Secondary school students under age 26
(a)

In general
Section 202(d)(1)(B) of the Social Security Act (42 U.S.C. 402(d)(1)(B)) is amended to read as follows:
“(B)
at the time such application was filed was unmarried and—
(i)
had not attained the age of 18,
(ii)
was a full-time elementary or secondary school student and had not attained the age of 22,
(iii)
was a qualifying post-secondary school student and had not attained the age of 26, or
(iv)
is under a disability (as defined in section 223(d)) which began before he attained the age of 22, and”.
(b)

Definition of qualifying post-Secondary school student
(1)

In general
Section 202(d)(7) of such Act (42 U.S.C. 402(d)(7)) is amended—
(A)
in subparagraph (A)—
(i)
by inserting “and a “qualifying post-secondary school student” is an individual who is in at least half-time attendance as a student at a post-secondary educational institution” before “, as determined by the Commissioner”;
(ii)
by inserting “or a “qualifying post-secondary school student”” before “if he is paid by his employer”;
(iii)
by inserting “or a post-secondary educational institution, as applicable,” before “at the request”;
(iv)
by inserting “or a “qualifying post-secondary school student”” before “for the purpose of this section”; and
(v)
by inserting “or a qualifying post-secondary school student” before “shall be deemed”; and
(B)
in subparagraph (B)—
(i)
by inserting “or a qualifying post-secondary school student” before “during any period”;
(ii)
by inserting “or, in the case of a qualifying post-secondary school student, any period of nonattendance at a post-secondary educational institution at which the individual has been in at least half-time attendance” after “full-time attendance”; and
(iii)
inserting “or, in the case of a qualifying post-secondary school student, in at least half-time attendance at a post-secondary educational institution” before “immediately following such period” each place it appears.
(2)

Transition from elementary or secondary school
Section 202(d)(7)(B) of such Act (42 U.S.C. 402(d)(7)(B)) is amended by adding at the end the following sentence: “An individual who has been in full-time attendance at an elementary or secondary school shall, during a succeeding period of nonattendance at such school, be deemed to be a qualifying post-secondary school student if (i) such period is 4 calendar months or less, and (ii) the individual shows to the satisfaction of the Commissioner that he intends to be in at least half-time attendance at a post-secondary educational institution immediately following such period.”.
(c)

Definition of post-Secondary educational institution
Section 202(d)(7)(C) of such Act (42 U.S.C. 402(d)(7)(C)) is amended by adding at the end the following:
“(iii)
A “post-secondary educational institution” is an institution described in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002).”.
(d)

Conforming amendments
(1)
Section 202(d)(1)(E) of such Act (42 U.S.C. 402(d)(1)(E)) is amended by inserting “or a qualifying post-secondary school student” after “student”.
(2)
Section 202(d)(1)(F) of such Act (42 U.S.C. 402(d)(1)(F)) is amended by striking “the earlier of—” and all that follows through “the age of 19,” and inserting the following:
“the earlier of—
(i)
the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,
(ii)
the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or
(iii)
the month in which the child attains the age of 26,”.
(3)
Section 202(d)(1)(G) of such Act (42 U.S.C. 402(d)(1)(G)) is amended by striking “(if later)” and all that follows through the “the age of 19,” and inserting the following:
“(if later) the earlier of—
(i)
the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,
(ii)
the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or
(iii)
the month in which the child attains the age of 26,”.
(4)
Section 202(d)(6)(A) of such Act (42 U.S.C. 402(d)(6)(A)) is amended to read as follows:
“(A)
(i)
is a full-time elementary or secondary school student and has not attained the age of 22,
(ii)
is a qualifying post-secondary school student and has not attained the age of 26, or
(iii)
is under a disability (as defined in section 223(d)) and has not attained the age of 22, or”.
(5)
Section 202(d)(6)(D) of such Act (42 U.S.C. 402(d)(6)(D)) is amended to read as follows:
“(D)
the earlier of—
(i)
the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,
(ii)
the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or
(iii)
the month in which the child attains the age of 26,
but only if he is not under a disability (as so defined) in such earlier month; or”.
(6)
Section 202(d)(6)(E) of such Act (42 U.S.C. 402(d)(6)(E)) is amended by striking “(if later)” and all that follows to the end and inserting the following:
“(if later) the earlier of—
(i)
the first month during no part of which the child is a full-time elementary or secondary school student or a qualifying post-secondary school student,
(ii)
the month in which the child attains the age of 22, but only if the child is not a qualifying post-secondary school student during any part of such month, or
(iii)
the month in which the child attains the age of 26.”.
(7)
Section 202(d)(7)(D) of such Act (42 U.S.C. 402(d)(7)(D)) is amended—
(A)
by striking “A child who” and inserting “(i) A child who”;
(B)
by striking “age 19” and inserting “age 22”;
(C)
by striking “clause (i) of paragraph (1)(B)” and inserting “clause (ii) of paragraph (1)(B)”; and
(D)
by adding at the end the following:
“(ii)
A child who attains age 26 at a time when he is a qualifying post-secondary school student (as defined in subparagraph (A) of this paragraph and without application of subparagraph (B) of such paragraph) but has not (at such time) completed the requirements for, or received, a diploma or equivalent certificate from a post-secondary educational institution (as defined in subparagraph (C)(iii)) shall be deemed (for purposes of determining whether his entitlement to benefits under this subsection has terminated under paragraph (1)(F) and for purposes of determining his initial entitlement to such benefits under clause (iii) of paragraph (1)(B)) not to have attained such age until the first day of the first month following the end of the quarter or semester in which he is enrolled at such time (or, if the post-secondary educational institution (as so defined) in which he is enrolled is not operated on a quarter or semester system, until the first day of the first month following the completion of the course in which he is so enrolled or until the first day of the third month beginning after such time, whichever first occurs).”.
(e)

Effective date
The amendments made by this section shall apply with respect to applications for child’s insurance benefits filed in months in calendar years 2022 through 2026 and with respect to individuals entitled to such benefits during any such month, except that such amendments shall not apply for purposes of determining continuing eligibility for child’s insurance benefits for any month after calendar year 2026.
112.

Increasing access to benefits for children who live with grandparents or other relatives
(a)

In general
Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended—
(1)
in section 202(d)—
(A)
in paragraph (1)(C), by inserting “except as provided in paragraph (9),” before “was dependent”; and
(B)
by amending paragraph (9) to read as follows:
“(9)
(A)
In the case of a child who is the child of an individual under clause (3) of the first sentence of section 216(e) and is not a child of such individual under clause (1) or (2) of such first sentence, the criteria specified in subparagraph (B) shall apply instead of the criteria specified in subparagraph (C) of paragraph (1).
(B)
The criteria of this subparagraph are that—
(i)
the child has been living with such individual in the United States for a period of not less than 12 months;
(ii)
the child has been receiving not less than ½ of the child's support from such individual for a period of not less than 12 months; and
(iii)
the period during which the child was living with such individual began before the child attained age 18.
(C)
In the case of a child who is less than 12 months old, such child shall be deemed to meet the requirements of subparagraph (B) if, on the date the child attains 1 year of age, such child has lived with such individual in the United States and received at least ½ of the child's support from such individual for substantially all of the period which began on the date of such child's birth.”; and
(2)
in section 216(e), in the first sentence—
(A)
by striking “grandchild or stepgrandchild of an individual or his spouse” and inserting “grandchild, stepgrandchild, or other first-degree, second-degree, third-degree, fourth-degree, or fifth-degree relative of an individual or the individual's spouse”;
(B)
by striking “was no natural or adoptive parent” and inserting “is no living natural or adoptive parent”;
(C)
by striking “was under a disability” and inserting “is under a disability”;
(D)
by striking “living at the time” and all that follows through “, or (B)” and inserting “, (B)”; and
(E)
by inserting “, or (C) a court of competent jurisdiction has issued an order granting custody of such person to the individual or the individual’s spouse” before the first period.
(b)

Conforming amendments
Section 202(d)(1) of the Social Security Act (42 U.S.C. 402(d)(1)) is amended—
(1)
by striking “subparagraphs (A), (B), and (C)” and inserting “subparagraphs (A) and (B) and subparagraph (C) or paragraph (9) (as applicable)”; and
(2)
by striking “subparagraphs (B) and (C)” and inserting “subparagraph (B) and subparagraph (C) or paragraph (9) (as applicable)”.
(c)

Effective date
The amendments made by this section shall apply with respect to applications for child’s insurance benefits filed in months in calendar years 2022 through 2026 and with respect to individuals entitled to such benefits during any such month, except that such amendments shall not apply for purposes of determining continuing eligibility for child’s insurance benefits for any month after calendar year 2026.
113.

Preventing an unintended drop in benefits relating to the application of the National Average Wage Index
(a)

Modifications related to computation of primary insurance amount
Section 215 of the Social Security Act (42 U.S.C. 415) is amended—
(1)
in subsection (a)(1)(B)(ii)(I)—
(A)
in subclause (I)—
(i)
by striking “the national” and inserting “(aa) the national”; and
(ii)
by striking “, by” at the end and inserting “; or”; and
(B)
by adding at the end of subclause (I) the following:
- “(bb)
if higher (and if such second calendar year is after 2021), the highest national average wage index (as so defined) for any calendar year before such second calendar year, by”; and
(2)
in subsection (b)(3)(A)(ii)—
(A)
in subclause (I)—
(i)
by striking “the national” and inserting “(aa) the national”; and
(ii)
by striking “, by” at the end and inserting “; or”; and
(B)
by adding at the end of subclause (I) the following:
- “(bb)
if higher (and if such second calendar year is after 2021), the highest national average wage index (as so defined) for any calendar year before such second calendar year, by”.
(b)

Modification related to reduction of benefits based on disability
Section 224(f)(2)(B)(i) of such Act (42 U.S.C. 424(f)(2)(B)(i)) is amended by inserting “(or if higher (and if such calendar year is after 2021), the highest national average wage index (as so defined) for any calendar year before such calendar year)” after “made”.
114.

Holding SSI, Medicaid, and CHIP beneficiaries harmless
For purposes of determining the income of an individual to establish eligibility for, and the amount of, benefits payable under title XVI of the Social Security Act, eligibility for medical assistance under the State plan under title XIX (or a waiver of such plan), or eligibility for child health assistance under the State child health plan under title XXI (or a waiver of the plan), the amount of any benefit to which the individual is entitled under title II of such Act shall be deemed not to exceed the amount of the benefit that would be determined for such individual under such title as in effect on the day before the date of the enactment of this Act.
II

Strengthening the Trust Fund
201.

Determining wages and self-employment income above contribution and benefit base after 2021
(a)

Determination of wages above contribution and benefit base after 2021
(1)

Amendments to the Internal Revenue Code of 1986
(A)

Repeal of present law limitation
Section 3121(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (1).
(B)

Limitation on amount of wages
Section 3121 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(aa)

Limitation on amount of wages
(1)

In general
In the case of any calendar year in which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000, for purposes of the taxes imposed by sections 3101(a) and 3111(a), the term “wages” does not include that part of the remuneration which, after remuneration equal to such contribution and benefit base with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during the calendar year. The preceding sentence shall not apply to that part of the remuneration paid to an individual after remuneration of $400,000 with respect to employment has been paid to such individual by an employer (or any person related to, or acting on behalf of, such employer, as determined by the Secretary) during the calendar year.
(2)

Successor employer
If an employer (hereinafter referred to as successor employer) during any calendar year, acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer.
(3)

Remuneration
For purposes of this subsection, the term “remuneration” does not include remuneration referred to in any paragraph of subsection (a).”.
(C)

Application to railroad retirement
(i)

In general
Section 3231(e)(2)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:
“(iv)

Limitation on exclusion
For purposes of so much of the taxes imposed by sections 3201(a), 3211(a) and 3221(a) as are determined by reference to the rate in effect under section 3101(a) or 3111(a)—
(I)
in the case of any calendar year in which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000, clause (i) shall not apply to that part of the remuneration paid to an individual after remuneration of $400,000 for services rendered as an employee has been paid to such individual by an employer (or any person related to, or acting on behalf of, such employer, as determined by the Secretary) during the calendar year, and
(II)
in the case of any calendar year in which such contribution and benefit base equals or exceeds $400,000, clause (i) shall not apply.”.
(ii)

Exclusion of remuneration which is not treated as compensation
Section 3231(e)(2)(A)(ii) of the Internal Revenue Code of 1986 is amended by inserting “or (iv)” after “under clause (i)”.
(D)

Conforming amendment
Section 3231(e)(2)(C) of the Internal Revenue Code of 1986 is amended by striking “the second sentence of section 3121(a)(1)” and inserting “section 3121(aa)(2)”.
(2)

Amendment to the Social Security Act
Section 209(a)(1)(I) of the Social Security Act (42 U.S.C. 409(a)(1)(I)) is amended by inserting before the semicolon at the end the following: “except that this subparagraph shall apply only to calendar years for which the contribution and benefit base (as so determined) is less than $400,000, and, for such calendar years, only to the extent that remuneration with respect to employment paid to such employee does not exceed $400,000”.
(b)

Determination of self-Employment income above contribution and benefit base after 2021
(1)

Amendments to Internal Revenue Code of 1986
(A)

In general
Section 1402(b) of the Internal Revenue Code of 1986 is amended to read as follows:
“(b)

Self-Employment income
(1)

In general
The term “self-employment income” means the net earnings from self-employment derived by an individual, except that such term shall not include net earnings from self-employment if such net earnings for the taxable year are less than $400.
(2)

Limitation on OASDI tax
For purposes of section 1401(a), the term “self employment income” shall not exceed the sum of—
(A)
the total compensation not in excess of the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, reduced by the amount of wages not in excess of such base paid to such individual during the taxable year, plus
(B)
the total compensation in excess of the greater of—
(i)
$400,000, or
(ii)
the amount of wages paid to such individual during the taxable year.
(3)

Definition and special rules
(A)

Total compensation
For purposes of paragraph (2), the term “total compensation” means the sum of the net earnings from self-employment and the amount of wages paid to such individual during the taxable year.
(B)

Wages
For purposes of this subsection, the term “wages”—
(i)
includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers) as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and
(ii)
includes compensation which is subject to the tax imposed by section 3201 or 3211 (or would be so subject but for paragraph (2) of section 3231(e)).
(C)

Nonresident aliens
A nonresident alien individual shall not be treated as an individual for purposes of paragraph (1), except as provided by an agreement under section 233 of the Social Security Act. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter, be considered to be a nonresident alien individual.
(D)

Church employee
In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (1).”.
(B)

Conforming amendments
(i)
Section 1402(j)(2)(A) of the Internal Revenue Code of 1986 is amended by striking all that precedes “shall be applied” and inserting:
“(A)

Separate application of de minimis rule
Subsection (b)(1)”.
(ii)
Section 1402(j)(2)(B) of such Code is amended by striking “paragraph (2) of subsection (b)” and inserting “subsection (b)(1)”.
(2)

Amendments to the Social Security Act
(A)

In general
Section 211(b)(1) of the Social Security Act (42 U.S.C. 411(b)) is amended—
(i)
in subparagraph (I)—
(I)
by inserting “and before 2022” after “1974”; and
(II)
by striking “or” at the end; and
(ii)
by adding at the end the following:
“(J)
For any taxable year beginning in any calendar year after 2021, an amount equal to—
(i)
$400,000, reduced (but not below zero) by
(ii)
the sum of—
(I)
the part of the net earnings from self-employment (if any) which is not in excess of—
- (aa)
the amount equal to the contribution and benefit base (as determined under section 230) which is effective for the calendar year in which such taxable year begins, minus
- (bb)
the amount of the wages paid to such individual during such taxable year, plus
(II)
the amount of the wages paid to such individual during such taxable year which is in excess of the amount in subclause (I)(aa); or”.
(B)

Phaseout
Section 211(b) of the Social Security Act (42 U.S.C. 411(b)) is amended by adding at the end the following: “Paragraph (1) shall apply only to taxable years beginning in calendar years for which the contribution and benefit base (as determined under section 230) is less than $400,000.”.
(c)

Special rule for wages from multiple employers which total in excess of $400,000
(1)

In general
Subchapter A of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“3103.

Special rules for remuneration from multiple employers
(a)

In general
In the case of an employee receiving wages from more than one employer during a calendar year, there is hereby imposed a tax on such employee (for the last taxable year beginning in the calendar year the wages are received) equal to the excess (if any) of—
(1)
the tax that would have been imposed by section 3101(a) if such wages had been received from one employer, over
(2)
the aggregate tax imposed by such section with respect to such wages.
(b)

Coordination with special refund provision
No credit shall be determined under section 31(b) with respect to any employee for any taxable year unless the amount described in subsection (a)(1) with respect to wages received during the calendar year in which such taxable year begins exceeds the amount described in subsection (a)(2) with respect to such wages, and the amount of such credit so determined shall not exceed such excess.
(c)

Wages
For purposes of this section, the term “wages” shall have the same meaning as when used in section 1402(b).
(d)

Application to tier I railroad retirement tax
In the case of compensation (as defined in section 3231(e)), for purposes of applying subsections (a) and (b), the reference to the tax that would have been imposed by section 3101(a) shall be treated as including a reference to so much of the tax that would have been imposed on such compensation under section 3201(a) or 3211(a) (or would have been so imposed but for paragraph (2) of section 3231(e)) as is determined by reference to the rate of tax in effect under section 3101(a).”.
(2)

Failure by individual to pay estimated income tax
Subsection (m) of section 6654 of the Internal Revenue Code of 1986 is amended to read as follows:
“(m)

Special rule for certain employment taxes
For purposes of this section, the tax imposed by sections 3101(b)(2) (to the extent not withheld) and the tax imposed by section 3103 shall be treated as taxes imposed by chapter 2.”.
(3)

Clerical amendment
The table of sections for subchapter A of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:
“Sec. 3103. Special rules for remuneration from multiple employers.”.
(d)

Conforming change to national average wage index
Section 209(k) of the Social Security Act (42 U.S.C. 409(k)) is amended—
(1)
in paragraph (1), by inserting “and to paragraph (4)” after “paragraph (2)”; and
(2)
by adding at the end the following:
“(4)
For each calendar year after 2021, the national average wage index as defined in this section for such calendar year shall be deemed to be the national average wage index determined under the preceding paragraphs of this section increased by the following percentage:
(A)
For calendar years 2022 through 2027, 1.4 percent.
(B)
For calendar years 2028 through 2031, 1.5 percent.
(C)
For calendar years 2032 through 2034, 1.6 percent.
(D)
For calendar years 2035 through 2037, 1.7 percent.
(E)
For calendar years 2038 through 2040, 1.8 percent.
(F)
For calendar years 2041 through 2043, 1.9 percent.
(G)
For calendar years 2044 through 2046, 2.0 percent.
(H)
For calendar years 2047 through 2049, 2.1 percent.
(I)
For calendar years after 2049, 2.2 percent.”.
(e)

Effective dates
(1)

In general
The amendments made by subsections (a) and (c) shall apply to remuneration paid in calendar years after 2021.
(2)

Self-employment income
The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2021.
202.

Including earnings over $400,000 in Social Security benefit formula
(a)

Inclusion of earnings over $400,000 in determination of primary insurance amounts
Section 215(a)(1)(A) of the Social Security Act (42 U.S.C. 415(a)(1)(A)) is amended—
(1)
in clause (ii), by striking “and” at the end;
(2)
in clause (iii), by inserting “and” at the end; and
(3)
by inserting after clause (iii) the following:
“(iv)
1 percent of the individual’s excess average indexed monthly earnings (as defined in subsection (b)(5)(A)).”.
(b)

Definition of excess average indexed monthly earnings
Section 215(b) of the Social Security Act (42 U.S.C. 415(b)) is amended—
(1)
by striking “wages” and “self-employment income” each place such terms appear and inserting “basic wages” and “basic self-employment income”, respectively; and
(2)
by adding at the end the following:
“(5)
(A)
An individual's excess average indexed monthly earnings shall be equal to the amount of the individual's average indexed monthly earnings that would be determined under this subsection by substituting “excess wages” for “basic wages” and “excess self-employment income” for “basic self-employment income” each place such terms appear in this subsection (except in this paragraph).
(B)
For purposes of this subsection—
(i)
the term “basic wages” means that portion of the wages of an individual paid in a year that does not exceed the contribution and benefit base for the year;
(ii)
the term “basic self-employment income” means that portion of the self-employment income of an individual credited to a year that does not exceed an amount equal to the contribution and benefit base for the year minus the amount of the wages paid to the individual in the year;
(iii)
the term “excess wages” means that portion of the wages of an individual paid in a year after 2021 in excess of the higher of $400,000 or the contribution and benefit base for the year; and
(iv)
the term “excess self-employment income” means that portion of the self-employment income of an individual credited to a year after 2021 in excess of the higher of $400,000 or such contribution and benefit base for the year.”.
(c)

Conforming amendments
Title II of the Social Security Act is amended—
(1)
in section 203(a)(6)(A) (42 U.S.C. 403(a)(6)(A)), by striking “85 percent of such individual's average indexed monthly earnings” and inserting “the sum of 85 percent of such individual's average indexed monthly earnings and 1 percent of such individual’s excess average indexed monthly earnings (as defined in section 215(b)(5)(A))”;
(2)
in section 212 (42 U.S.C. 412), by inserting “excess average indexed monthly earnings,” after “average indexed monthly earnings,” each place it appears;
(3)
in section 215(e)(1) (42 U.S.C. 415(e)(1)), by inserting “and before 2022” after “after 1974”.
(d)

Effective date
The amendments made by this section shall apply with respect to individuals who initially become eligible (within the meaning of section 215(a)(3)(B) of the Social Security Act) for old-age or disability insurance benefits under title II of the Social Security Act, or who die (before becoming eligible for such benefits), in any calendar year after 2021.
203.

Establishing the Social Security Trust Fund
(a)

In general
Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows:
“(a)
There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Social Security Trust Fund”. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the date of the enactment of section 203 of Social Security 2100: A Sacred Trust, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after date of the enactment of section 203 of Social Security 2100: A Sacred Trust, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of—
(1)
the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; and
(2)
the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self-employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns.
The amounts appropriated by paragraphs (1) and (2) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in paragraphs (1) and (2), paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs (1) and (2). All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).”.
(b)

Required actuarial analysis
Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: “Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.”.
(c)

Board of Trustees
(1)

Board of Trustees of Social Security Trust Fund
Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the “Trust Funds”)” and inserting “the Social Security Trust Fund (in this title referred to as the “Trust Fund”)”.
(2)

Continuity of Board of Trustees
The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund.
(d)

Conforming amendments related to Social Security Trust Fund
(1)

Amendment to section heading
The section heading for section 201 of the Social Security Act is amended to read as follows: “Social Security Trust Fund”.
(2)

Board of Trustees
Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended—
(A)
in the matter preceding paragraph (1), by striking “Board of Trustees of the Trust Funds” and inserting “Board of Trustees of the Trust Fund”;
(B)
in paragraph (1), by striking “Trust Funds” and inserting “Trust Fund”;
(C)
in paragraph (2)—
(i)
by striking “Trust Funds” and inserting “Trust Fund”; and
(ii)
by striking “their” and inserting “its”;
(D)
in paragraph (3), by striking “either of the Trust Funds” and inserting “the Trust Fund”;
(E)
in paragraph (5)—
(i)
by striking “managing the Trust Funds” and inserting “managing the Trust Fund”; and
(ii)
by striking “Trust Funds are” and inserting “Trust Fund is”;
(F)
in the matter following paragraph (5), by striking “Trust Funds” each place it appears and inserting “Trust Fund”; and
(G)
in the second sentence in the matter following paragraph (5), by striking “whether the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are” and inserting “whether the Social Security Trust Fund is”.
(3)

Investments
Section 201 of such Act is amended in subsections (d) and (e) by striking “Trust Funds” each place it appears and inserting “Trust Fund”.
(4)

Crediting of interest and proceeds to Trust Funds
Section 201(f) of such Act is amended—
(A)
by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively” and inserting “the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund”;
(B)
by striking “either of the Trust Funds” and inserting “the Trust Fund”; and
(C)
by striking “such Trust Fund” and inserting “the Trust Fund”.
(5)

Administrative costs
Section 201(g) of such Act is amended—
(A)
in paragraph (1)—
(i)
in subparagraph (A), by striking “Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence” and all that follows through “(Public Law 103–296).”; and
(ii)
in subparagraph (B)(i)—
(I)
by striking subclauses (II) and (III) and inserting the following:
“(II)
the portion of such costs which should have been borne by the Social Security Trust Fund,”; and
(II)
by redesignating subclauses (IV) and (V) as subclauses (III) and (IV);
(B)
in paragraph (2)—
(i)
by striking “Trust Funds” and inserting “Trust Fund”; and
(ii)
by striking the last sentence; and
(C)
in paragraph (4), by striking “Trust Funds” each place it appears and inserting “Trust Fund”.
(6)

Benefit payments
Section 201(h) of such Act is amended to read as follows:
“(h)
All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.”.
(7)

Gifts
Section 201(i) of such Act is amended—
(A)
in paragraph (1), by striking “the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund” and inserting “the Social Security Trust Fund”; and
(B)
in paragraph (2)(B), by striking “the Federal Old-Age and Survivors Insurance Trust Fund” and inserting “the Social Security Trust Fund”.
(8)

Travel expenses
Section 201(j) of such Act is amended by striking “the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)” and inserting “the Social Security Trust Fund”.
(9)

Demonstration projects
Section 201(k) of such Act is amended by striking “the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security” and inserting “the Social Security Trust Fund”.
(10)

Benefit checks
Section 201(m) of such Act is amended—
(A)
in paragraph (2), by striking “each of the Trust Funds” and inserting “the Social Security Trust Fund”;
(B)
in paragraph (3), by striking “one of the Trust Funds” and inserting “the Trust Fund”; and
(C)
by striking “such Trust Fund” each place it appears and inserting “the Trust Fund”.
(11)

Conforming repeals
(A)

In general
Section 201 of such Act is amended by striking subsections (b), (l), and (n).
(B)

Redesignations
Section 201 of such Act is further amended—
(i)
by redesignating subsections (c) through (j) as subsections (b) through (i), respectively;
(ii)
by redesignating subsection (k) as subsection (j); and
(iii)
by redesignating subsection (m) as subsection (k).
(C)

References to redesignated sections
(i)
Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended—
(I)
by striking “subsection (i)(1)” and inserting “subsection (h)(1)”; and
(II)
by striking “subsection (d)” and inserting “subsection (c)”.
(ii)
Section 1131(b)(1) of such Act is amended by striking “section 201(g)(1)” and inserting “section 201(f)(1)”.
(e)

Other conforming amendments to Social Security Act
(1)

Title II
Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended—
(A)
in section 202(x)(3)(B)(iii), by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate,” and inserting “the Social Security Trust Fund”;
(B)
in section 206(d)(5), by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate” and inserting “the Social Security Trust Fund”;
(C)
in section 206(e)(3)(B), by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “the Social Security Trust Fund”;
(D)
in section 208(b)(5)(A), by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate” and inserting “the Social Security Trust Fund”;
(E)
in section 215(i)(1)(F)—
(i)
in clause (i)—
(I)
by striking “the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “the balance in the Social Security Trust Fund”; and
(II)
by striking “and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)”; and
(ii)
in clause (ii)—
(I)
by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “the Social Security Trust Fund”; and
(II)
by striking “(other than payments” and all that follows through “and reducing” and inserting “, but reducing”;
(F)
in section 221(e)—
(i)
by striking “Trust Funds” each place it appears and inserting “Trust Fund”; and
(ii)
by striking the last sentence;
(G)
in section 221(f), by striking “Trust Funds” and inserting “Trust Fund”;
(H)
in section 222(d)—
(i)
in the section heading, by striking “Trust Funds” and inserting “Trust Fund”;
(ii)
in paragraph (1), by striking “to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund”; and
(iii)
by amending paragraph (4) to read as follows:
“(4)
The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.”;
(I)
in section 228(g)—
(i)
in the section heading, by striking “Federal Old-Age and Survivors Insurance Trust Fund” and inserting “Social Security Trust Fund”; and
(ii)
in the matter preceding paragraph (1), by striking “Federal Old-Age and Survivors Insurance Trust Fund” and inserting “Social Security Trust Fund”;
(J)
in section 231(c), by striking “Trust Funds” each place it appears and inserting “Trust Fund”; and
(K)
in section 234(a)(1), by striking “Trust Funds” and inserting “Trust Fund”.
(2)

Title VII
Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended—
(A)
in section 703(j), by striking “Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund,” and inserting “Social Security Trust Fund”;
(B)
in section 708(c), by striking “the “OASDI trust fund ratio” under section 201(l),” after “computing”;
(C)
in section 709—
(i)
in subsection (a), by striking “Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”; and
(ii)
in subsection (b)—
(I)
in paragraph (1), by striking “section 201(l) or”; and
(II)
in paragraph (2), by striking “Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”; and
(D)
in section 710—
(i)
in subsection (a), by striking “Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”; and
(ii)
in subsection (b)—
(I)
by striking “any Trust Fund specified in subsection (a)” and inserting “the Social Security Trust Fund”; and
(II)
by striking “payments from any such Trust Fund” and inserting “payments from the Social Security Trust Fund”.
(3)

Title XI
Title XI of the Social Security Act (42 U.S.C. 1301 et seq.) is amended—
(A)
in section 1106(b), by striking “the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund” and inserting “the Social Security Trust Fund”;
(B)
in section 1129(e)(2)(A), by striking “the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary” and inserting “the Social Security Trust Fund”;
(C)
in sections 1131(b)(2) and 1140(c)(2), by striking “the Federal Old-Age and Survivors Insurance Trust Fund” and inserting “the Social Security Trust Fund”;
(D)
in section 1145(c)—
(i)
by striking paragraphs (1) and (2) and inserting the following:
“(1)
the Social Security Trust Fund;”; and
(ii)
by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and
(E)
in section 1148(j)(1)(A)—
(i)
in the first sentence, by striking “the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “the Social Security Trust Fund”; and
(ii)
by striking the second sentence.
(4)

Title XVIII
Title XVIII of the Social Security Act (42 U.S.C. 1395) is amended—
(A)
in section 1817(g), by striking “Federal Old-Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”;
(B)
in section 1840(a)(2), by striking “Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”; and
(C)
in section 1841(f), by striking “Federal Old-Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”.
(f)

Conforming amendments outside of Social Security Act
(1)

Budget
(A)

Off-budget exemption
Section 405(a) of the Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is amended by striking “Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds” and inserting “Social Security Trust Fund”.
(B)

Sequestration exemption
Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by striking “Payments to Social Security Trust Funds” and inserting “Payments to the Social Security Trust Fund”.
(2)

Tax
(A)

Taxable wages
Section 3121(l)(4) of the Internal Revenue Code of 1986 is amended by striking “Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”.
(B)

Overpayments
(i)
Section 6402(d)(3)(C) of the Internal Revenue Code of 1986 is amended by striking “Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security” and inserting “Social Security Trust Fund”.
(ii)
Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking “Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security” and inserting “Social Security Trust Fund”.
(3)

False claims penalties
Subsection (g)(2) of section 3806 of title 31, United States Code, is amended—
(A)
in subparagraph (B)—
(i)
by striking “Secretary of Health and Human Services” and inserting “Commissioner of Social Security”; and
(ii)
by striking “Federal Old-Age and Survivors Insurance Trust Fund” and inserting “Social Security Trust Fund”; and
(B)
in subparagraph (C)—
(i)
by striking “Secretary of Health and Human Services” and inserting “Commissioner of Social Security”; and
(ii)
by striking “Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”.
(4)

Railroad Retirement Board
Section 7 of the Railroad Retirement Act of 1974 (45 U.S.C. 231f) is amended—
(A)
in subsection (b)(2), by striking “Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund” and inserting “Social Security Trust Fund”;
(B)
in subsection (c)(2)—
(i)
by striking “Secretary of Health, Education, and Welfare” each time it appears and inserting “Commissioner of Social Security”; and
(ii)
by striking “Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,” each time it appears and inserting “Social Security Trust Fund”; and
(C)
in subsection (c)(4), by striking “Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,” and inserting “Social Security Trust Fund”.
(g)

Rule of construction
Effective beginning on January 1, 2022, any reference in law (other than section 201(a) of the Social Security Act) to the “Federal Old-Age and Survivors Insurance Trust Fund” or the “Federal Disability Insurance Trust Fund” is deemed to be a reference to the Social Security Trust Fund.
(h)

Effective date
The amendments made by this section shall take effect on January 1, 2022.
III

Strengthening Service Delivery
301.

Clarifying the requirement to mail Social Security account statements
(a)

In general
Section 1143 of the Social Security Act (42 U.S.C. 1320b–13) is amended—
(1)
in subsection (a)(1), by adding at the end the following: “Such statement shall be provided by mail unless the requesting individual chooses electronic delivery for that request.”; and
(2)
in subsection (c)(2)—
(A)
by striking “Beginning not later than” and inserting “(A) Beginning not later than”;
(B)
by inserting “by mail” after “provide”; and
(C)
by adding at the end the following:
“(B)
In any case in which an eligible individual described in subparagraph (A) responds to an annual inquiry by the Commissioner relating to the mailing of the individual’s statement by making an election that such statement for such year be provided in electronic form only, the requirements of this paragraph shall be deemed to be satisfied for such year with respect to the individual.”.
(b)

Effective date
The amendments made by subsection (a) shall apply with respect to Social Security account statements required to be provided on or after January 1, 2022.
302.

Preventing closure of field and hearing offices and resident or rural contact stations
(a)

Moratorium on closure or consolidation of field or hearing offices or new limitations on access to such offices
(1)

In general
Except as provided in paragraph (2), the Commissioner of Social Security shall take no action on or after January 1, 2022, to close or consolidate field or hearing offices of the Social Security Administration or to otherwise impose any new limitation on access to such offices.
(2)

Cessation of moratorium upon report to Congress
Paragraph (1) shall cease to be effective 180 days after the Commissioner submits to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a detailed report outlining and justifying the process for selecting field or hearing offices to be closed or consolidated or otherwise to have limited access. Such report shall include—
(A)
an analysis of the criteria used for selecting field or hearing offices for closure, consolidation, or limited access;
(B)
a description of how the Commissioner has analyzed and considered relevant factors, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens; and
(C)
a description of any method of cost-benefit analysis applied by the Commissioner in connection with closures and consolidations of field or hearing offices, and other limitations on access to field or hearing offices, including any analysis that takes into account—
(i)
the anticipated savings resulting from the closure, consolidation, or limitation on access;
(ii)
the anticipated costs associated with replacing services lost by the closure, consolidation, or limitation on access;
(iii)
the anticipated effects on employees of the offices affected;
(iv)
how the loss of access resulting from the closure, consolidation, or limitation on access will be replaced by the establishment of a new field or hearing office, increased access at a different office, or some other means, and the factors considered by the Commissioner in determining how to replace such lost access; and
(v)
such other relevant factors as may be determined by the Commissioner, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens.
(b)

Requirements for future closures, consolidations, and new limitations on access
(1)

In general
Section 704 of the Social Security Act (42 U.S.C. 904) is amended by adding at the end the following new subsection:
“(f)

Field and Hearing Offices
(1)
The Commissioner may not close a field or hearing office of the Administration, consolidate two or more such offices, or otherwise impose any new limitation on public access to any such office, unless the Commissioner complies with the requirements of paragraphs (2), (3), (4), and (5) in connection with the closure, consolidation, or limitation on public access.
(2)
(A)
The requirements of this paragraph are met in connection with a closure, consolidation, or new limitation on access referred to in paragraph (1) only if—
(i)
not later than 120 days before the date of the closure, consolidation, or limitation on access, the Commissioner provides effective public notice of the proposed closure, consolidation, or limitation on access (including, to the extent practicable, notice by direct mailing and through community outlets such as newspapers and posting in heavily frequented public spaces) to individuals residing in the area serviced by the affected office or offices;
(ii)
the public notice issued pursuant to clause (i) includes information on—
(I)
how the Commissioner will, not later than 30 days after the date of the closure, consolidation, or limitation on access, replace the loss in access resulting from the closure, consolidation, or limitation on access by establishing a new office, increasing public access to a different office, or some other means; and
(II)
how to contact the Administration if an individual experiences service delays or problems as a result of the closure, consolidation, or limitation on access; and
(iii)
not earlier than 30 days after the issuance of public notice pursuant to clause (i) and not later than 45 days before the date of the proposed closure, consolidation, or limitation on access, the Commissioner conducts at least 2 public hearings (scheduled so that the first and last such hearings are separated by at least 10 days), at which the Commissioner presents the justifications for the closure, consolidation, or limitation on access described in subparagraph (B) and provides for attendees an opportunity to present their views regarding the proposed closure, consolidation, or limitation on access.
(B)
The justifications referred to in subparagraph (A)(iii) shall consist of the following:
(i)
an analysis of the criteria used for selecting the field or hearing office or offices for closure, consolidation, or limited access;
(ii)
a description of how the Commissioner has analyzed and considered relevant factors, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens; and
(iii)
a description of a method of cost-benefit analysis which shall be applied by the Commissioner in connection with the closure, consolidation, or limitation on access, and which shall take into account—
(I)
the anticipated savings resulting from the closure, consolidation, or limitation on access;
(II)
the anticipated costs associated with replacing services lost by the closure, consolidation, or limitation on access;
(III)
the anticipated effects on employees of the offices affected; and
(IV)
such other relevant factors as may be determined by the Commissioner, including but not limited to transportation and communication burdens faced by individuals serviced by the offices, including elderly and disabled citizens.
(C)
The notice provided pursuant to subparagraph (A)(i) shall include notice of the time and place of the public hearings to be conducted pursuant to clause (A)(iii) and of the right of aggrieved individuals to appeal to the Commissioner regarding the proposed closure, consolidation, or limitation on access pursuant to paragraph (4).
(3)
The requirements of this paragraph are met in connection with a closure, consolidation, or limitation on access referred to in paragraph (1) only if, not later than 30 days before the date of the proposed closure, consolidation, or limitation on access, the Commissioner submits to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and each Member of the Congress representing a State or congressional district in which the affected office or offices are located a detailed final report in support of the closure, consolidation, or limitation on access. Such report shall include—
(A)
the justifications described in paragraph (2)(B), (including any amendments made to such justifications after the public hearings conducted pursuant to paragraph (2)(A));
(B)
any findings made by the Commissioner pursuant to the public hearings;
(C)
the status of any appeals regarding the closure, consolidation, or new limitation on access which were commenced pursuant to paragraph (4) before the date of the report;
(D)
the final decision of the Commissioner regarding the closure, consolidation, or new limitation on access; and
(E)
such other information as the Commissioner considers relevant.
(4)
(A)
Upon timely request by any individual who makes a showing in writing described in subparagraph (B) in connection with a proposed closure, consolidation, or limitation on access referred to in subparagraph (A), the Commissioner shall give such individual an opportunity for a hearing with respect to the closure, consolidation, or limitation on access. The request for the hearing shall be considered timely only if it is made not later than 30 days before the proposed date of the closure, consolidation, or limitation on access. The Commissioner shall submit to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and each Member of the Congress representing a State or congressional district in which the affected office or offices are located the Commissioner’s findings based on the hearing and a description of any action taken or to be taken by the Commissioner on the basis of such findings.
(B)
A showing described in subparagraph (A) shall consist of a showing that—
(i)
the determination of the Commissioner to close a field or hearing office, consolidate field or hearing offices, or impose a new limitation on access to a field or hearing office is arbitrary, capricious, an abuse of discretion, not in accordance with law, or not based on substantial evidence; or
(ii)
the Commissioner has failed to observe procedures required by law in connection with the closure, consolidation, or new limitation on access.
(5)
The requirement of this paragraph is met in connection with a closure, consolidation, or limitation on access referred to in paragraph (1) only if such closure, consolidation, or limitation on access will not result in the total number of field or hearing offices of the Administration falling below the total number of such offices that were in operation on September 30, 2021.”.
(2)

Effective date
The amendment made by paragraph (1) of this subsection shall apply with respect to closures and consolidations of field or hearing offices and impositions of new limitations on access to such offices occurring after the cessation of the moratorium under subsection (a) of this section.
303.

Ensuring access to professional representation
(a)

In general
Section 206(a)(2)(A) of the Social Security Act (42 U.S.C. 406(a)(2)(A)) is amended by striking “The Commissioner of Social Security may” and all that follows through the end and inserting the following: “In the case of an agreement described in this subparagraph entered into in a calendar year after 2021, the dollar amount specified in clause (ii)(II) for such calendar year shall be equal to the amount determined for the calendar year preceding such calendar year, or if larger, the product (rounded to the nearest dollar) of the amount so specified and the ratio of the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding such calendar year to the national average wage index (as so defined) for 1989. Not later than November 1 of each calendar year after 2020, the Commissioner of Social Security shall publish in the Federal Register the dollar amount applicable to agreements entered into in the succeeding calendar year.”.
(b)

Conforming amendment
Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)), as amended by sections 103(c) and 106(b), is further amended by inserting “206(a)(2)(A),” after “203(f)(8)(B)(ii),”.
(c)

Effective date
The amendments made by this section shall apply with respect to agreements entered into on or after January 1, 2022.