[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 2280 Introduced in Senate (IS)]

<DOC>






118th CONGRESS
  1st Session
                                S. 2280

To protect our Social Security system and improve benefits for current 
                        and future generations.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 12, 2023

     Mr. Blumenthal (for himself, Mr. Whitehouse, Mr. Padilla, Ms. 
Duckworth, and Mr. Lujan) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To protect our Social Security system and improve benefits for current 
                        and future generations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security 2100 Act''.

SEC. 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 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 2023.
Sec. 202. Including earnings over $400,000 in Social Security benefit 
                            formula.
Sec. 203. Application of Social Security tax to net investment income.
Sec. 204. 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.

                    TITLE I--STRENGTHENING BENEFITS

SEC. 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) 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 2025 through 2034.
            (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 2034.
    (c) 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.

SEC. 102. MORE ACCURATE COST-OF-LIVING ADJUSTMENT.

    (a) In General.--
            (1) In general.--Section 215(i)(1)(D) of the Social 
        Security Act (42 U.S.C. 415(i)(1)(D)) is amended by striking 
        ``Consumer Price Index'' and all that follows through ``such 
        index'' and inserting ``Consumer Price Index for Urban Wage 
        Earners and Clerical Workers (CPI-W, as published by the Bureau 
        of Labor Statistics of the Department of Labor) or Consumer 
        Price Index for Elderly Consumers (CPI-E, as published by such 
        Bureau) (whichever such index results in the higher percentage 
        under this subparagraph) exceeds the same such index''.
            (2) Conforming amendment.--Section 215(i)(1)(G) of the 
        Social Security Act (42 U.S.C. 415(i)(1)(G)) is amended by 
        inserting ``applicable for purposes of subparagraph (D)'' after 
        ``Consumer Price Index''.
    (b) Application to Pre-1979 Law.--
            (1) In general.--Section 215(i) 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--
                    (A) in paragraph (1)(B), by striking ``Consumer 
                Price Index'' and all that follows through ``such 
                index'' and inserting ``Consumer Price Index for Urban 
                Wage Earners and Clerical Workers (CPI-W, as published 
                by the Bureau of Labor Statistics of the Department of 
                Labor) or Consumer Price Index for Elderly Consumers 
                (CPI-E, as published by such Bureau of such Department) 
                (whichever such index results in the higher per centum 
                under this subparagraph) exceeds, by not less than 3 
                per centum, the same such Index''; and
                    (B) in paragraph (2)--
                            (i) in subparagraph (A)(ii), by striking 
                        ``Consumer Price Index for such cost-of-living 
                        computation quarter'' and inserting ``Consumer 
                        Price Index applicable for such year under 
                        paragraph (1)(B)''; and
                            (ii) in subparagraph (C)(i), by striking 
                        ``Consumer Price Index as published for any 
                        month exceeds by 2.5 percent or more the level 
                        of such index'' and inserting ``Consumer Price 
                        Index for Urban Wage Earners and Clerical 
                        Workers or Consumer Price Index for Elderly 
                        Consumers as published for any month exceeds by 
                        2.5 percent or more the level of such index''.
            (2) Conforming changes.--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 Act'' 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) With respect to any provision of law (other than in this 
title, title VIII, or title XVI) which provides for an adjustment of an 
amount under such provision of law in the same percentage as a cost-of-
living adjustment applied to benefit amounts under this title, such 
provision of law shall be applied and administered as if the percentage 
of such cost-of-living adjustment applied to benefit amounts under this 
title were determined without regard to the amendments made by 
subsections (a) and (b) of section 102 of Social Security 2100 Act.''.
    (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) Transition Rule.--Prior to the publication of the Consumer 
Price Index for Elderly Consumers (CPI-E) pursuant to subsection (d), 
the reference to such index made in each of the amendments made by 
subsections (a) and (b) shall be deemed to be a reference to the 
research price index prepared by the Bureau of Labor Statistics of the 
Department of Labor known as the Consumer Price Index for Americans 62 
years of age and older (R-CPI-E).
    (f) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply only 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 2024 through 2033.
            (2) Nonapplication after 2033.--
                    (A) COLA redeterminations.--For purposes of 
                subparagraph (B) and determinations made with respect 
                to cost-of-living computation quarters (as so defined) 
                ending on September 30 of any calendar year after 2033, 
                section 215(i) of the Social Security Act shall be 
                applied as if the determinations described in paragraph 
                (1) had been made without regard to the amendments made 
                by this section.
                    (B) Increases based on cola determinations.--
                Notwithstanding section 215(f) of the Social Security 
                Act, the Commissioner of Social Security shall, for 
                benefits payable under title II for months after 
                November 2034 and for benefits payable under title XVI 
                for months after December 2034, recompute primary 
                insurance amounts, dollar amounts adjusted under 
                section 1617, and any other amounts subject to increase 
                on the basis of a determination made with respect to 
                cost-of-living computation quarters under section 
                215(i) of the Social Security Act to the extent 
                necessary to apply the redeterminations made under 
                subparagraph (A).

SEC. 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 2024, 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 2025, the poverty guideline for 
        2024; and
            ``(II) for any calendar year after 2025, the annual dollar 
        amount established for the calendar year preceding such 
        calendar year, or, if larger, the annual dollar amount for 2025 
        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 2023.
    ``(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 2024' means the 
        annual poverty guideline for 2024 (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 2025 through 2034.
            (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 2034.

SEC. 104. INCREASING THRESHOLD AMOUNTS 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, 
                2024, and before January 1, 2035; 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, 2024, and before January 
                1, 2035.
                    (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, 2024, and before 
January 1, 2035.

SEC. 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, 75 percent of the sum of any old-
                age or disability insurance benefit for which the widow 
                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, 75 percent of the sum of any 
                old-age or disability insurance benefit for which the 
                widower 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 2025 through 2034.

SEC. 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 2024, 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        20 percent 
            year of eligibility.
        the 17th year beginning after the applicable        40 percent 
            year of eligibility.
        the 18th year beginning after the applicable        60 percent 
            year of eligibility.
        the 19th year beginning after the applicable        80 percent 
            year of eligibility.
         the 20th year beginning after the applicable      100 percent.
            year of eligibility or later.

    ``(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 primary 
insurance amount of a putative individual if--
            ``(I) such primary insurance amount were determined for 
        January of such calendar year;
            ``(II) on January 1 of the applicable year of eligibility 
        for the qualified beneficiary, 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 applicable year of eligibility.
    ``(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).
    ``(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 year of eligibility for such 
        beneficiary with respect to such benefits shall be treated as 
        the applicable year 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.''.
    (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
            (2) Section 223(a)(2) of such Act (42 U.S.C. 423(a)(2)) is 
        amended by striking ``section 202(q)'' and inserting ``sections 
        202(q) and 202(aa)''.
            (3) Section 209(k)(1) of such Act (42 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 2025 through 2034.

SEC. 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:

          ``deemed wages for caregivers of dependent relatives

    ``Sec. 235.  (a) Definitions.--For purposes of this section--
            ``(1)(A) Subject to subparagraph (B), the term `qualifying 
        year' means, in connection with an individual, any calendar 
        year during which such individual was engaged for not less than 
        960 hours in providing care to a dependent relative without 
        monetary compensation.
            ``(B) The term `qualifying year' does not include any year 
        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 2024, or entitlement to 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, including for purposes of determining such individual's 
insured status for purposes of sections 214, 216(i)(3), and 223(c), 
such individual shall be deemed to have been paid during each 
qualifying year (in addition to wages or self-employment income 
actually paid to or derived by such individual during such year) at an 
amount per year equal to--
            ``(i) in the case of a qualifying year during which no 
        wages, self-employment income, or earnings from noncovered 
        service were actually paid to or derived by such individual, 50 
        percent of the national average wage index (as defined in 
        section 209(k)(1)) for the second calendar year preceding such 
        calendar year; and
            ``(ii) in the case of any other qualifying year, the excess 
        of the amount determined under clause (i) over \1/2\ of the 
        wages, self-employment income, and earnings from noncovered 
        service actually paid to or derived by such individual during 
        such year.
    ``(B) In any case in which there are more than 5 qualifying years 
for an individual, the 5 qualifying years taken into account for 
purposes of this section shall be the 5 qualifying years (whether or 
not consecutive) which result in the largest monthly benefits payable 
under this title on the basis of the wages and self-employment income 
of the individual for months after December 2024.
    ``(C) For purposes of this paragraph, the term `earnings from 
noncovered service' means earnings for service which did not constitute 
`employment' as defined in section 210 for purposes of this title.
    ``(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 this 
section.
    ``(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 year 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 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 year;
                    ``(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 year that occurs after the first 
        qualifying year, the individual certifies, in such form and 
        manner as the Commissioner shall require, that the information 
        provided in the individual's application 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 individuals who become eligible for monthly 
insurance benefits (or die before becoming so eligible) after 2024 and 
before 2035, 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 2034.

SEC. 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 any individual who becomes entitled to monthly 
insurance benefits in any case in which the period of disability during 
which the individual became so entitled begins in a month in calendar 
years 2025 through 2034.
    (d) Special Rules for Nonapplication Before 2025 and After 2034.--
            (1) Before 2025.--In the case of any individual who would 
        be in a waiting period (as defined in section 223(c)(2) of the 
        Social Security Act) as of January 2024, the last month of such 
        individual's waiting period shall be deemed to be December 
        2024.
            (2) After 2034.--In the case of an individual who would be 
        in a waiting period (as so defined) as of January 2035 but for 
        the amendments made by this section, such individual's waiting 
        period shall be deemed--
                    (A) to begin with the month of January 2035; and
                    (B) to consist of a number of months equal to the 
                difference of 5 minus the number of months in the 
                applicable period of disability of the individual that 
                elapsed during 2034.

SEC. 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 (E), 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) Ticket to Work Employment Networks.--Section 1148(h)(5) of such 
Act (42 U.S.C. 1320b-19(h)(5)) is amended by redesignating subparagraph 
(C) as subparagraph (D) and inserting:
                    ``(C) The Commissioner may alter requirements to 
                receive a payment under this section to the extent that 
                the Commissioner determines that altering such 
                requirements is necessary to ensure that sufficient 
                employment networks are available and that each 
                beneficiary receiving services under the Program has 
                reasonable access to employment services, vocational 
                rehabilitation services, and other support services.''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to months in calendar years 2025 through 2034.

SEC. 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 2025 through 2034.
            (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 2034 such that each 
                individual's monthly insurance benefit for a month 
                after 2034 shall be equal to the monthly insurance 
                benefit that such individual would have received for 
                such month if the amendments made under this section 
                had not been made.

SEC. 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 child's insurance benefits payable for months in 
calendar years 2025 through 2034, including for individuals who file 
applications for such benefits to begin with 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 2034.

SEC. 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 \1/2\ 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 \1/2\ 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 monthly insurance benefits payable for months in 
calendar years 2025 through 2034, including for individuals who file 
applications for such benefits to begin with any such month, except 
that such amendments shall not apply for purposes of determining 
continuing eligibility for monthly insurance benefits for any month 
after calendar year 2034.

SEC. 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)--
                    (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 2024), 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 2024), 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 2024), the highest national average wage index 
(as so defined) for any calendar year before such calendar year)'' 
after ``made''.

SEC. 114. HOLDING SSI, MEDICAID, AND CHIP BENEFICIARIES HARMLESS.

    (a) SSI, Medicaid, and CHIP Determinations.--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 have been determined for 
such individual under such title if the amendments made by title I of 
this Act had not been made.
    (b) Conforming Change Regarding Certain Reentitlements.--For 
purposes of determining the primary insurance amount under section 
215(a)(2)(C) for months after December 2034, the amount of any primary 
insurance benefit to which the individual was entitled for months in 
calendar years 2025 through 2034 under title II of the Social Security 
Act shall be deemed to not exceed the primary insurance amounts that 
would have been determined for such months without regard to the 
amendments made by this Act.

                 TITLE II--STRENGTHENING THE TRUST FUND

SEC. 201. DETERMINING WAGES AND SELF-EMPLOYMENT INCOME ABOVE 
              CONTRIBUTION AND BENEFIT BASE AFTER 2024.

    (a) Determination of Wages Above Contribution and Benefit Base 
After 2024.--
            (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 2024.--
            (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) shall be determined without regard to 
                        section 3121(aa); and
                            ``(ii) includes--
                                    ``(I) 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) 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) Amendment to the social security act.--
                    (A) In general.--Section 211(b) of the Social 
                Security Act (42 U.S.C. 411(b)) is amended to read as 
                follows:
    ``(b) Self-Employment Income.--
            ``(1) In general.--Subject to paragraph (2), 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.--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) 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' shall be determined without regard to 
                section 209(a)(1).
                    ``(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. 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 
                subsection, be considered to be a nonresident alien 
                individual.
                    ``(D) Church employee.--In the case of church 
                employee income, the special rules of subsection (i)(2) 
                shall apply for purposes of paragraph (1).''.
                    (B) Conforming amendment.--Section 211(i)(2) of the 
                Social Security Act (42 U.S.C. 411(i)(2)) is amended by 
                striking ``(b)(2)'' and inserting ``(b)(1)'' each place 
                it appears.
    (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:

``SEC. 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 2024, 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 2025 through 2030, 0.5 
                percent.
                    ``(B) For calendar years 2031 through 2036, 0.6 
                percent.
                    ``(C) For calendar years 2037 through 2042, 0.7 
                percent.
                    ``(D) For calendar years 2043 through 2046, 0.8 
                percent.
                    ``(E) For calendar years after 2046, 0.9 
                percent.''.
    (e) Effective Dates.--
            (1) In general.--The amendments made by subsections (a) and 
        (c) shall apply to remuneration paid in calendar years after 
        2024.
            (2) Self-employment income.--The amendments made by 
        subsection (b) shall apply to net earnings from self-employment 
        derived in taxable years beginning after December 31, 2024.

SEC. 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 2024 that are not 
        basic wages; and
            ``(iv) the term `excess self-employment income' means that 
        portion of the self-employment income of an individual credited 
        to a year after 2024 that is not basic self-employment 
        income.''.
    (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 2025'' after ``after 1974''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to remuneration paid in calendar years after 2024 
and to net earnings from self-employment derived in taxable years 
beginning after December 31, 2024.

SEC. 203. APPLICATION OF SOCIAL SECURITY TAX TO NET INVESTMENT INCOME.

    (a) In General.--Section 1411(a)(1) of the Internal Revenue Code of 
1986 is amended by striking ``3.8 percent'' and all that follows and 
inserting ``the sum of--
                    ``(A) 3.8 percent of the lesser of--
                            ``(i) net investment income for such 
                        taxable year, or
                            ``(ii) the excess (if any) of--
                                    ``(I) the modified adjusted gross 
                                income for such taxable year, over
                                    ``(II) the medicare contribution 
                                threshold amount, plus
                    ``(B) 12.4 percent of the lesser of--
                            ``(i) net investment income for such 
                        taxable year, or
                            ``(ii) the excess (if any) of--
                                    ``(I) the modified adjusted gross 
                                income for such taxable year, over
                                    ``(II) the social security 
                                contribution threshold amount.''.
    (b) Application to Estates and Trusts.--Section 1411(a)(2) of such 
Code is amended by striking ``3.8 percent'' and all that follows and 
inserting ``the sum of--
                    ``(A) 3.8 percent of the lesser of--
                            ``(i) the undistributed net investment 
                        income for such taxable year, or
                            ``(ii) the excess (if any) of--
                                    ``(I) the adjusted gross income (as 
                                defined in section 67(e)) for such 
                                taxable year, over
                                    ``(II) the dollar amount at which 
                                the highest tax bracket in section 1(e) 
                                begins for such taxable year, plus
                    ``(B) 12.4 percent of the lesser of--
                            ``(i) the amount described in subparagraph 
                        (A)(i), or
                            ``(ii) the excess described in subparagraph 
                        (A)(ii).''.
    (c) Threshold Amounts.--Section 1411(b) of such Code is amended to 
read as follows:
    ``(b) Threshold Amounts.--For purposes of this section--
            ``(1) Medicare contribution threshold amount.--The term 
        `medicare contribution threshold amount' means--
                    ``(A) in the case of a taxpayer making a joint 
                return under section 6013 or a surviving spouse (as 
                defined in section 2(a)), $250,000,
                    ``(B) in the case of a married taxpayer (as defined 
                in section 7703) filing a separate return, \1/2\ of the 
                dollar amount determined under subparagraph (A), and
                    ``(C) in any other case, $200,000.
            ``(2) Social security contribution threshold amount.--The 
        term `social security contribution threshold amount' means 
        $400,000.''.
    (d) Clerical Amendment.--The heading of chapter 2A of such Code 
(and the item relating to such chapter in the table of chapters for 
subtitle A of chapter 1 of such Code) are each amended by striking 
``medicare contribution'' and inserting ``contributions''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.

SEC. 204. 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 Act, 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 Act, 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;
            ``(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; and
            ``(3) the taxes imposed by paragraph (1)(B) and (2)(B) of 
        section 1411(a) of the Internal Revenue Code of 1986.
The amounts appropriated by paragraphs (1), (2), and (3) 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), (2), and (3), 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), (2), 
and (3). 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, 2025, 
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, 2025.

               TITLE III--STRENGTHENING SERVICE DELIVERY

SEC. 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, 2025.

SEC. 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 paragraphs (2) and 
        (3), the Commissioner of Social Security shall take no action 
        on or after the date of enactment of this Act 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) Exception for emergency closures.--Paragraph (1) shall 
        not apply with respect to any temporary action by the 
        Commissioner to close or otherwise limit access to field or 
        hearing offices in response to an emergency.
            (3) 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:

                      ``Field and Hearing Offices

    ``(f)(1) Subject to paragraph (6), 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, 2022.
    ``(6) Paragraph (1) shall not apply with respect to any temporary 
action by the Commissioner to close or otherwise limit access to field 
or hearing offices in response to an emergency.''.
            (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.

SEC. 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 shall'' and all that follows through the end and 
inserting the following: ``Notwithstanding the previous sentence, in 
the case of an agreement described in this subparagraph entered into on 
or after the date of enactment of Social Security 2100 Act, there shall 
be substituted for the dollar amount specified in clause (ii)(II) an 
amount equal to such dollar amount (as increased pursuant to the 
previous sentence) in effect for the calendar year preceding such 
calendar year or, if larger, the product (rounded to the nearest 
dollar) of $4,000 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 2022, 
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) Publication of Transition Amount.--The Commissioner of Social 
Security shall publish in the Federal Register the dollar amount 
applicable to agreements entered into during the portion of 2023 
occurring on or after the date of enactment of this Act not later than 
3 months after such date of enactment.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to agreements entered into on or after the date of 
enactment of this Act.
                                 <all>