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Bill > S1132


US S1132

US S1132
Protecting and Preserving Social Security Act


summary

Introduced
04/10/2019
In Committee
04/10/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

A bill to amend title II of the Social Security Act and the Internal Revenue Code of 1986 to make improvements in the old-age, survivors, and disability insurance program, and to provide for Social Security benefit protection. This bill revises the methodology for calculating Old Age, Survivors, and Disability Insurance (OASDI) benefits and phases out the cap on compensation subject to Social Security taxation. The bill directs the Bureau of Labor Statistics to prepare and publish a Consumer Price Index for Elderly Consumers (CPI-E) to track cost-of-living changes for individuals age 62 or older. The Social Security Administration shall use the CPI-E to calculate the cost-of-living adjustment for OASDI benefits, where it currently uses the Consumer Price Index for Urban Wage Earners and Clerical Workers. The bill phases out and after 2025 eliminates the cap on compensation ($132,900 in 2019) subject to Social Security taxation. This change applies to both wage earners and the self-employed. The bill also changes the calculation for the primary insurance amount (the amount received by a beneficiary who elects to receive OASDI benefits at full retirement age) by including the additional earnings that are now taxed as a result of the cap elimination.

AI Summary

This bill makes several changes to the Old Age, Survivors, and Disability Insurance (OASDI) program under the Social Security Act. It directs the Bureau of Labor Statistics to create a new Consumer Price Index for Elderly Consumers (CPI-E) to track cost-of-living changes for individuals age 62 and older, and requires the Social Security Administration to use the CPI-E to calculate cost-of-living adjustments for OASDI benefits rather than the current Consumer Price Index for Urban Wage Earners and Clerical Workers. The bill also phases out and eliminates after 2025 the cap on income subject to Social Security taxation, and changes the calculation of the primary insurance amount to include the additional earnings that are now taxed as a result of the cap elimination.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2389) (on 04/10/2019)

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