I 

116TH CONGRESS 

1ST SESSION H. R. 5392 

To amend title II of the Social Security Act to make various reforms to 

Social Security, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 11, 2019 

Ms. MOORE (for herself, Ms. SCHAKOWSKY, Mr. PAYNE, Ms. JACKSON LEE, 

and Ms. WILSON of Florida) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend title II of the Social Security Act to make various 

reforms to Social Security, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Social Security En5 hancement and Protection Act of 2019’’. 

6 SEC. 2. INCREASE IN SPECIAL MINIMUM BENEFIT FOR 

7 LIFETIME LOW EARNERS BASED ON YEARS IN 

8 THE WORKFORCE. 

9 Section 215(a)(1)(C) of the Social Security Act (42 

10 U.S.C. 415(a)(1)(C)) is amended to read as follows: 


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1 ‘‘(C)(i) Effective with respect to the benefits of indi2 viduals who become eligible for old-age insurance benefits 

3 or disability insurance benefits (or die before becoming so 

4 eligible) after 2019, no primary insurance amount com5 puted under subparagraph (A) may be less than the applicable percentage of 1 6 ⁄12 of the annual dollar amount deter7 mined under clause (iv) for the year in which the amount 

8 is determined. 

9 ‘‘(ii) For purposes of clause (i), the applicable per10 centage is the percentage specified in connection with the 

11 number of years of work, as set forth in the following 

12 table: 

‘‘If the number of The applicable 

years of work is: percentage is: 

11 ...................................................................................... 36.7 percent

12 ...................................................................................... 40.0 percent

13 ...................................................................................... 43.3 percent

14 ...................................................................................... 46.7 percent

15 ...................................................................................... 50.0 percent

16 ...................................................................................... 53.3 percent

17 ...................................................................................... 56.7 percent

18 ...................................................................................... 60.0 percent

19 ...................................................................................... 63.3 percent

20 ...................................................................................... 66.7 percent

21 ...................................................................................... 70.0 percent

22 ...................................................................................... 73.3 percent

23 ...................................................................................... 76.7 percent

24 ...................................................................................... 80.0 percent

25 ...................................................................................... 83.3 percent

26 ...................................................................................... 86.7 percent

27 ...................................................................................... 90.0 percent

28 ...................................................................................... 93.3 percent

29 ...................................................................................... 96.7 percent

30 or more ........................................................................ 100.0 percent. 

13 ‘‘(iii) The annual dollar amount determined under 

14 this clause is— 


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1 ‘‘(I) for calendar year 2020, the poverty guide2 line for 2019; and 

3 ‘‘(II) for any calendar year after 2020, the an4 nual dollar amount for 2020 multiplied by the ratio 

5 of— 

6 ‘‘(aa) the national average wage index (as 

7 defined in section 209(k)(1)) for the second cal8 endar year preceding the calendar year for 

9 which the determination is made, to 

10 ‘‘(bb) the national average wage index (as 

11 so defined) for 2018. 

12 ‘‘(iv) For purposes of this subparagraph— 

13 ‘‘(I) the term ‘number of years of work’ means, 

14 with respect to an individual, the sum of— 

‘‘(aa) 1 15 ⁄4 of the total number of quarters of 

16 coverage credited to such individual (dis17 regarding any fraction); and 

18 ‘‘(bb) the number of years (not exceeding 

19 5) in all of which the individual provided care 

20 for a child under 6 years of age who resided in 

21 the individual’s home; and 

22 ‘‘(II) the term ‘poverty guideline for 2019’ 

23 means the annual poverty guideline for 2019 (as up24 dated annually in the Federal Register by the De25 partment of Health and Human Services under the 


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1 authority of section 673(2) of the Omnibus Budget 

2 Reconciliation Act of 1981) as applicable to a single 

3 individual’’. 

4 SEC. 3. ESTABLISHMENT OF AN INCREASED BENEFIT FOR 

5 BENEFICIARIES ON ACCOUNT OF LONG-TERM 

6 ELIGIBILITY. 

7 (a) IN GENERAL.—Section 202 of the Social Security 

8 Act (42 U.S.C. 402) is amended by adding at the end the 

9 following new subsection: 

10 ‘‘(aa) INCREASE IN BENEFIT AMOUNTS ON ACCOUNT

11 OF LONG-TERM ELIGIBILITY.—(1) In the case of an indi12 vidual who is a qualified beneficiary for a calendar year 

13 after 2019, the amount of any monthly insurance benefit 

14 of such qualified beneficiary under this section or section 

15 223 for any month in such calendar year shall be in16 creased in accordance with paragraph (3). 

17 ‘‘(2)(A) For purposes of this subsection, the term 

18 ‘qualified beneficiary’ for a calendar year means an indi19 vidual in any case in which such calendar year begins at 

20 least 16 years after the applicable date of eligibility for 

21 such individual. 

22 ‘‘(B) For purposes of this subsection, the applicable 

23 date of eligibility for an individual is the date on which 

24 the individual on whose wages and self-employment in25 come the monthly insurance benefit is based initially beVerDate Sep 11 2014 23:31 Dec 16, 2019 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H5392.IH H5392

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1 came eligible (or died before becoming eligible) for old2 age insurance benefits under subsection (a) or disability 

3 insurance benefits under section 223. 

4 ‘‘(3)(A) The increase required under paragraph (1) 

5 with respect to the monthly insurance benefit of an indi6 vidual who is a qualified beneficiary for a calendar year 

7 shall be equal to the applicable percentage (specified for 

8 such benefit in subparagraph (B)) of the full increase 

9 amount for such calendar year (determined under sub10 paragraph (C)). 

11 ‘‘(B) The applicable percentage specified for a 

12 monthly insurance benefit under this subparagraph for a 

13 calendar year is the percentage specified, in connection 

14 with the number of years ending after the applicable date 

15 of eligibility for such individual and before such calendar 

16 year, in the following table: 

The applicable 

‘‘If the number of years is: percentage is: 

16 ...................................................................................... 20 percent

17 ...................................................................................... 40 percent

18 ...................................................................................... 60 percent

19 ...................................................................................... 80 percent

20 or larger ....................................................................... 100 percent. 

17 ‘‘(C)(i) Except as provided in clause (ii), the full in18 crease amount determined under this subparagraph for a 

19 calendar year in connection with the monthly insurance 

20 benefit of a qualified beneficiary is a dollar amount equal 

21 to 5 percent of the amount of the benefit if— 


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1 ‘‘(I) such benefit were based on the primary in2 surance amount determined for January of such cal3 endar year of a putative individual; 

4 ‘‘(II) on January 1 of the calendar year in 

5 which occurred the applicable eligibility date with re6 spect to such individual, such putative individual 

7 were fully insured, attained retirement age (as de8 fined in section 216(l)(2)) and were otherwise eligi9 ble for, and applied for, old-age insurance benefits; 

10 and 

11 ‘‘(III) such putative individual’s average in12 dexed monthly earnings taken into account in deter13 mining such primary insurance amount were equal 

to 1 14 ⁄12 of the national average wage index (as de15 fined in section 209(k)(1)) for the second year prior 

16 to such calendar year. 

17 ‘‘(ii)(I) In the case of a monthly insurance benefit 

18 under subsection (b) or (c), the full increase amount deter19 mined under this subparagraph shall be one-half the 

20 amount determined under clause (i); or 

21 ‘‘(II) in the case of a monthly insurance benefit under 

22 subsection (d), (g), or (h), the full increase amount deter23 mined under this subparagraph shall be the percentage of 

24 the amount determined under clause (i) equal to the ratio 

25 which the amount of such benefit bears to the primary 


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1 insurance amount (before the application of section 

2 203(a)) of the individual on whose wages and self-employ3 ment income the monthly insurance benefit is based. 

4 ‘‘(4) In the case of a qualified beneficiary who is enti5 tled to two or more monthly insurance benefits under this 

6 title for the same month— 

7 ‘‘(A) the earliest applicable date of eligibility for 

8 such beneficiary with respect to such benefits shall 

9 be treated as the applicable date of eligibility for 

10 such beneficiary for the purposes of this subsection; 

11 and 

12 ‘‘(B) such beneficiary shall be entitled to an in13 crease with respect only to one such benefit. 

14 ‘‘(5) This subsection shall be applied to monthly in15 surance benefits after any increase under subsection (w) 

16 and any applicable reductions and deductions under this 

17 title. 

18 ‘‘(6) In any case in which an individual is entitled 

19 to benefits under both this section and section 223, the 

20 increase under this subsection shall be paid from the Fed21 eral Old-Age and Survivors Insurance Trust Fund.’’. 

22 (b) CONFORMING AMENDMENTS.— 

23 (1) Section 202 of such Act (42 U.S.C. 402) is 

24 amended— 


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1 (A) in the last sentence of subsection (a), 

2 by striking ‘‘subsection (q) and subsection (w)’’ 

3 and inserting ‘‘subsections (q), (w), and (aa)’’; 

4 (B) in subsection (b)(2), by striking ‘‘sub5 sections (k)(5) and (q)’’ and inserting ‘‘sub6 sections (k)(5), (q), and (aa)’’; 

7 (C) in subsection (c)(2), by striking ‘‘sub8 sections (k)(5) and (q)’’ and inserting ‘‘sub9 sections (k)(5), (q), and (aa)’’; 

10 (D) in subsection (d)(2), by adding at the 

11 end the following: ‘‘This paragraph shall apply 

12 subject to subsection (aa).’’; 

13 (E) in subsection (e)(2)(A), by striking 

14 ‘‘subsection (k)(5), subsection (q), and subpara15 graph (D) of this paragraph’’ and inserting 

16 ‘‘subsection (k)(5), subsection (q), subsection 

17 (aa), and subparagraph (D) of this paragraph’’; 

18 (F) in subsection (f)(2)(A), by striking 

19 ‘‘subsection (k)(5), subsection (q), and subpara20 graph (D) of this paragraph’’ and inserting 

21 ‘‘subsection (k)(5), subsection (q), subsection 

22 (aa), and subparagraph (D) of this paragraph’’; 

23 (G) in subsection (g)(2), by striking 

24 ‘‘Such’’ and inserting ‘‘Except as provided in 

25 subsections (k)(5) and (aa), such’’; 


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1 (H) in subsection (h)(2)(A), by inserting 

2 ‘‘and subsection (aa)’’ after ‘‘subparagraphs 

3 (B) and (C)’’; and 

4 (I) in section 223(a)(2), by striking ‘‘sec5 tion 202(q)’’ and inserting ‘‘sections 202(q) and 

6 202(aa)’’. 

7 (2) Section 209(k)(1) of such Act (402 U.S.C. 

8 409(k)(1)) is amended by inserting 

9 ‘‘202(aa)(3)(C)(i)(II),’’ before ‘‘203(f)(8)(B)(ii)’’. 

10 SEC. 4. EXTENSION OF CHILD’S BENEFIT FOR FULL-TIME 

11 POST-SECONDARY SCHOOL STUDENTS 

12 UNDER AGE 26. 

13 (a) IN GENERAL.—Section 202(d)(1)(B) of the So14 cial Security Act (42 U.S.C. 402(d)(1)(B)) is amended to 

15 read as follows: 

16 ‘‘(B) at the time such application was filed 

17 was unmarried and— 

18 ‘‘(i) had not attained the age of 18, 

19 ‘‘(ii) was a full-time elementary or 

20 secondary school student and had not at21 tained the age of 19, 

22 ‘‘(iii) was a full-time post-secondary 

23 school student and had not attained the 

24 age of 26, or 


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1 ‘‘(iv) is under a disability (as defined 

2 in section 223(d)) which began before he 

3 attained the age of 22, and’’. 

4 (b) DEFINITION OF FULL-TIME POST-SECONDARY

5 SCHOOL STUDENT.— 

6 (1) IN GENERAL.—Section 202(d)(7) of such 

7 Act (42 U.S.C. 402(d)(7)) is amended— 

8 (A) in subparagraph (A)— 

9 (i) by inserting ‘‘and a ‘full-time post10 secondary school student’ is an individual 

11 who is in full-time attendance as a student 

12 at a post-secondary educational institu13 tion’’ before ‘‘, as determined by the Com14 missioner’’; 

15 (ii) by inserting ‘‘or a ‘full-time post16 secondary school student’ ’’ before ‘‘if he is 

17 paid by his employer’’; 

18 (iii) by inserting ‘‘or a post-secondary 

19 educational institution, as applicable,’’ be20 fore ‘‘at the request’’; 

21 (iv) by inserting ‘‘or a ‘full-time post22 secondary school student’ ’’ before ‘‘for the 

23 purpose of this section’’; and 


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1 (v) by inserting ‘‘or a full-time post2 secondary school student’’ before ‘‘shall be 

3 deemed’’; and 

4 (B) in subparagraph (B)— 

5 (i) by inserting ‘‘or a full-time post6 secondary school student’’ after ‘‘student’’; 

7 (ii) by inserting ‘‘or a post-secondary 

8 educational institution, as applicable’’ be9 fore ‘‘at which he has been’’; and 

10 (iii) by striking ‘‘an elementary or sec11 ondary school’’ in each of the second and 

12 third places in which such term appears 

13 and inserting ‘‘such a school’’. 

14 (2) TRANSITION FROM ELEMENTARY OR SEC15 ONDARY SCHOOL.—Section 202(d)(7)(B) of such Act 

16 (42 U.S.C. 402(d)(7)(B)) is amended by adding at 

17 the end the following sentence: ‘‘An individual who 

18 has been in full-time attendance at an elementary or 

19 secondary school shall, during a succeeding period of 

20 nonattendance at such school, be deemed to be a 

21 full-time secondary-school student if (i) such period 

22 is 4 calendar months or less, and (ii) the individual 

23 shows to the satisfaction of the Commissioner that 

24 he intends to be in full-time attendance at a postVerDate Sep 11 2014 23:31 Dec 16, 2019 Jkt 099200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H5392.IH H5392

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1 secondary educational institution immediately fol2 lowing such period.’’ 

3 (c) DEFINITION OF POST-SECONDARY EDUCATIONAL

4 INSTITUTION.—Section 202(d)(7)(C) of such Act (42 

5 U.S.C. 402(d)(7)(C)) is amended by adding at the end the 

6 following: 

7 ‘‘(iii) A ‘post-secondary educational 

8 institution’ is a school or college or univer9 sity that provides post-secondary education 

10 and— 

11 ‘‘(I) is operated or directly sup12 ported by the United States, or by 

13 any State or local government or po14 litical subdivision thereof, 

15 ‘‘(II) has been approved by a 

16 State or accredited by a State-recog17 nized or nationally recognized accred18 iting agency or body, or 

19 ‘‘(III) whose credits are accepted, 

20 on transfer, by not less than three in21 stitutions which are so accredited, for 

22 credit on the same basis as if trans23 ferred from an institution so accred24 ited.’’. 

25 (d) CONFORMING AMENDMENTS.— 


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1 (1) Section 202(d)(1)(E) of such Act (42 

2 U.S.C. 402(d)(1)(E)) is amended by inserting ‘‘or a 

3 full-time post-secondary school student’’ after ‘‘stu4 dent’’. 

5 (2) Section 202(d)(1)(F) of such Act (42 

6 U.S.C. 402(d)(1)(F)) is amended by striking ‘‘the 

7 earlier of—’’ and all that follows through ‘‘the age 

8 of 19,’’ and inserting the following: ‘‘the earlier of— 

9 ‘‘(i) the first month during no part of 

10 which the child is a full-time elementary or 

11 secondary school student or a full-time 

12 post-secondary school student, 

13 ‘‘(ii) the month in which the child at14 tains the age of 19, but only if the child 

15 is not a full-time post-secondary school 

16 student during any part of such month, or 

17 ‘‘(iii) the month in which the child at18 tains the age of 26,’’. 

19 (3) Section 202(d)(1)(G) of such Act (42 

20 U.S.C. 402(d)(1)(G)) is amended by striking ‘‘(if 

21 later)’’ and all that follows through the ‘‘the age of 

22 19,’’ and inserting the following: ‘‘(if later) the ear23 lier of— 

24 ‘‘(i) the first month during no part of 

25 which the child is a full-time elementary or 


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1 secondary school student or a full-time 

2 post-secondary school student, 

3 ‘‘(ii) the month in which the child at4 tains the age of 19, but only if the child 

5 is not a full-time post-secondary school 

6 student during any part of such month, or 

7 ‘‘(iii) the month in which the child at8 tains the age of 26,’’. 

9 (4) Section 202(d)(6)(A) of such Act (42 

10 U.S.C. 402(d)(6)(A)) is amended to read as follows: 

11 ‘‘(A)(i) is a full-time elementary or sec12 ondary school student and has not attained the 

13 age of 19, 

14 ‘‘(ii) is a full-time post-secondary school 

15 student and has not attained the age of 26, or 

16 ‘‘(iii) is under a disability (as defined in 

17 section 223(d)) and has not attained the age of 

18 22, or’’. 

19 (5) Section 202(d)(6)(D) of such Act (42 

20 U.S.C. 402(d)(6)(D)) is amended to read as follows: 

21 ‘‘(D) the earlier of— 

22 ‘‘(i) the first month during no part of 

23 which the child is a full-time elementary or 

24 secondary school student or a full-time 

25 post-secondary school student, 


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1 ‘‘(ii) the month in which the child at2 tains the age of 19, but only if the child 

3 is not a full-time post-secondary school 

4 student during any part of such month, or 

5 ‘‘(iii) the month in which the child at6 tains the age of 26, 

7 but only if he is not under a disability (as so 

8 defined) in such earlier month; or’’. 

9 (6) Section 202(d)(6)(E) of such Act (42 

10 U.S.C. 402(d)(6)(E)) is amended by striking ‘‘(if 

11 later)’’ and all that follows to the end and inserting 

12 the following: ‘‘(if later) the earlier of— 

13 ‘‘(i) the first month during no part of 

14 which the child is a full-time elementary or 

15 secondary school student or a full-time 

16 post-secondary school student, 

17 ‘‘(ii) the month in which the child at18 tains the age of 19, but only if the child 

19 is not a full-time post-secondary school 

20 student during any part of such month, or 

21 ‘‘(iii) the month in which the child at22 tains the age of 26.’’. 

23 (e) EFFECTIVE DATE.—The amendments made by 

24 this section apply with respect to applications for child’s 

25 insurance benefits under section 202(d) of the Social SeVerDate Sep 11 2014 23:31 Dec 16, 2019 Jkt 099200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H5392.IH H5392

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1 curity Act (42 U.S.C. 402(d)) filed in any calendar year 

2 after 2019. 

3 SEC. 5. DETERMINATION OF TAXABLE WAGES AND SELF4 EMPLOYMENT INCOME ABOVE CONTRIBU5 TION AND BENEFIT BASE AFTER 2019. 

6 (a) DETERMINATION OF TAXABLE WAGES ABOVE

7 CONTRIBUTION AND BENEFIT BASE AFTER 2019.— 

8 (1) AMENDMENTS TO THE INTERNAL REVENUE

9 CODE OF 1986.—Section 3121 of the Internal Rev10 enue Code of 1986 is amended— 

11 (A) in subsection (a)(1), by inserting ‘‘the 

12 applicable percentage (determined under sub13 section (c)(1)) of’’ before ‘‘that part of the re14 muneration’’; and 

15 (B) in subsection (c), by striking ‘‘(c) IN16 CLUDED AND EXCLUDED SERVICE.—For pur17 poses of this chapter, if’’ and inserting the fol18 lowing: 

19 ‘‘(c) SPECIAL RULES FOR WAGES AND EMPLOY20 MENT.— 

21 ‘‘(1) APPLICABLE PERCENTAGE OF REMUNERA22 TION IN DETERMINING TAXABLE WAGES.—For pur23 poses of subsection (a)(1), the applicable percentage 

24 for a calendar year shall be determined in accord25 ance with the following table: 


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The applicable 

‘‘In the case of: percentage is: 

Calendar year 2020 ........................................................... 90 percent

Calendar year 2021 ........................................................... 80 percent

Calendar year 2022 ........................................................... 70 percent

Calendar year 2023 ........................................................... 60 percent

Calendar year 2024 ........................................................... 50 percent

Calendar year 2025 ........................................................... 40 percent

Calendar year 2026 ........................................................... 30 percent

Calendar year 2027 ........................................................... 20 percent

Calendar year 2028 ........................................................... 10 percent

Calendar years after 2029 ................................................ 0 percent. 

1 ‘‘(2) INCLUDED AND EXCLUDED SERVICE.—For 

2 purposes of this chapter, if’’. 

3 (2) AMENDMENTS TO THE SOCIAL SECURITY

4 ACT.—Section 209 of the Social Security Act (42 

5 U.S.C. 409) is amended— 

6 (A) in subsection (a)(1)(I)— 

7 (i) by inserting ‘‘and before 2020’’ 

8 after ‘‘1974’’; and 

9 (ii) by inserting ‘‘and’’ after the semi10 colon; 

11 (B) in subsection (a)(1), by adding at the 

12 end the following new subparagraph: 

13 ‘‘(J) The applicable percentage (deter14 mined under subsection (l)) of that part of re15 muneration which, after remuneration (other 

16 than remuneration referred to in the succeeding 

17 subsections of this section) equal to the con18 tribution and benefit base (determined under 

19 section 230) with respect to employment has 


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1 been paid to an individual during any calendar 

2 year after 2019 with respect to which such con3 tribution and benefit base is effective, is paid to 

4 such individual during such calendar year;’’; 

5 and 

6 (C) by adding at the end the following new 

7 subsection: 

8 ‘‘(l) For purposes of subsection (a)(1)(J), the applica9 ble percentage for a calendar year shall be determined in 

10 accordance with the following table: 

The applicable 

‘‘In the case of: percentage is: 

Calendar year 2020 ........................................................... 90 percent

Calendar year 2021 ........................................................... 80 percent

Calendar year 2022 ........................................................... 70 percent

Calendar year 2023 ........................................................... 60 percent

Calendar year 2024 ........................................................... 50 percent

Calendar year 2025 ........................................................... 40 percent

Calendar year 2026 ........................................................... 30 percent

Calendar year 2027 ........................................................... 20 percent

Calendar year 2028 ........................................................... 10 percent

Calendar years after 2029 ................................................ 0 percent.’’. 

11 (3) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply with respect to remu13 neration paid in calendar years after 2019. 

14 (b) DETERMINATION OF TAXABLE SELF-EMPLOY15 MENT INCOME ABOVE CONTRIBUTION AND BENEFIT

16 BASE AFTER 2019.— 

17 (1) AMENDMENTS TO THE INTERNAL REVENUE

18 CODE OF 1986.—Section 1402 of the Internal Rev19 enue Code of 1986 is amended— 


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1 (A) in subsection (b)(1), by striking ‘‘that 

2 part of the net earnings’’ and all that follows 

3 through ‘‘minus’’ and inserting the following: 

4 ‘‘an amount equal to the applicable percentage 

5 (as determined under subsection (d)(2)) of that 

6 part of the net earnings from self-employment 

7 which is in excess of the difference (not to be 

8 less than zero) between (i) an amount equal to 

9 the contribution and benefit base (as deter10 mined under section 230 of the Social Security 

11 Act) which is effective for the calendar year in 

12 which such taxable year begins, and’’; and 

13 (B) in subsection (d)— 

14 (i) by striking ‘‘(d) EMPLOYEE AND

15 WAGES.—The term’’ and inserting the fol16 lowing: 

17 ‘‘(d) RULES AND DEFINITIONS.— 

18 ‘‘(1) EMPLOYEE AND WAGES.—The term’’; and 

19 (ii) by adding at the end the fol20 lowing: 

21 ‘‘(2) APPLICABLE PERCENTAGE OF NET EARN22 INGS FROM SELF-EMPLOYMENT IN DETERMINING

23 TAXABLE SELF-EMPLOYMENT INCOME.—For pur24 poses of subsection (b)(1), the applicable percentage 

25 for a taxable year beginning in any calendar year reVerDate Sep 11 2014 23:31 Dec 16, 2019 Jkt 099200 PO 00000 Frm 00019 Fmt 6652 Sfmt 6201 E:\BILLS\H5392.IH H5392

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1 ferred to in such paragraph shall be determined in 

2 accordance with the following table: 

The applicable 

‘‘In the case of: percentage is: 

Calendar year 2020 ........................................................... 90 percent

Calendar year 2021 ........................................................... 80 percent

Calendar year 2022 ........................................................... 70 percent

Calendar year 2023 ........................................................... 60 percent

Calendar year 2024 ........................................................... 50 percent

Calendar year 2025 ........................................................... 40 percent

Calendar year 2026 ........................................................... 30 percent

Calendar year 2027 ........................................................... 20 percent

Calendar year 2028 ........................................................... 10 percent

Calendar years after 2029 ................................................ 0 percent.’’. 

3 (2) AMENDMENTS TO THE SOCIAL SECURITY

4 ACT.—Section 211 of the Social Security Act (42 

5 U.S.C. 411) is amended— 

6 (A) in subsection (b)— 

7 (i) in paragraph (1)(I)— 

8 (I) by striking ‘‘or’’ after the 

9 semicolon; and 

10 (II) by inserting ‘‘and before 

11 2020’’ after ‘‘1974’’; 

12 (ii) by redesignating paragraph (2) as 

13 paragraph (3); and 

14 (iii) by inserting after paragraph (1) 

15 the following: 

16 ‘‘(2) For any taxable year beginning in any cal17 endar year after 2019, an amount equal to the appli18 cable percentage (as determined under subsection 

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1 ment which is in excess of the difference (not to be 

2 less than zero) between— 

3 ‘‘(A) an amount equal to the contribution 

4 and benefit base (as determined under section 

5 230) that is effective for such calendar year, 

6 and 

7 ‘‘(B) the amount of the wages paid to such 

8 individual during such taxable year; or’’; and 

9 (B) by adding at the end the following: 

10 ‘‘(l) For purposes of subsection (b)(2), the applicable 

11 percentage for a taxable year beginning in any calendar 

12 year referred to in such paragraph shall be determined 

13 in accordance with the following table: 

The applicable 

‘‘In the case of: percentage is: 

Calendar year 2020 ........................................................... 90 percent

Calendar year 2021 ........................................................... 80 percent

Calendar year 2022 ........................................................... 70 percent

Calendar year 2023 ........................................................... 60 percent

Calendar year 2024 ........................................................... 50 percent

Calendar year 2025 ........................................................... 40 percent

Calendar year 2026 ........................................................... 30 percent

Calendar year 2027 ........................................................... 20 percent

Calendar year 2028 ........................................................... 10 percent

Calendar years after 2029 ................................................ 0 percent.’’. 

14 (3) EFFECTIVE DATE.—The amendments made 

15 by this subsection shall apply with respect to taxable 

16 years beginning in calendar years after 2019. 

17 (c) COMPUTING AVERAGE INDEXED MONTHLY

18 EARNINGS.—Section 215(e) of the Social Security Act (42 

19 U.S.C. 415(e)) is amended— 


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1 (1) in paragraph (1)— 

2 (A) by striking ‘‘and’’ after ‘‘before 

3 1975,’’; 

4 (B) by inserting ‘‘and before 2020’’ after 

5 ‘‘after 1974’’; and 

6 (C) by inserting ‘‘, and the applicable per7 centage of the excess over an amount equal to 

8 the contribution and benefit base (as deter9 mined under section 230) in the case of any 

10 calendar year after 2019 with respect to which 

11 such contribution and benefit base is effective,’’ 

12 after ‘‘benefit base is effective,’’; and 

13 (2) by adding at the end the following: 

14 ‘‘(3) For purposes of paragraph (1), the appli15 cable percentage for a year shall be determined in 

16 accordance with the following table: 

The applicable 

‘‘In the case of: percentage is: 

Calendar year 2020 ........................................................... 90 percent

Calendar year 2021 ........................................................... 80 percent

Calendar year 2022 ........................................................... 70 percent

Calendar year 2023 ........................................................... 60 percent

Calendar year 2024 ........................................................... 50 percent

Calendar year 2025 ........................................................... 40 percent

Calendar year 2026 ........................................................... 30 percent

Calendar year 2027 ........................................................... 20 percent

Calendar year 2028 ........................................................... 10 percent

Calendar years after 2029 ................................................ 0 percent.’’. 

17 (d) CONFORMING AMENDMENT.—Section 

18 215(i)(2)(C)(i) of the Social Security Act (42 U.S.C. 

19 415(i)(2)(C)(i)) is amended by striking ‘‘the CommisVerDate Sep 11 2014 23:31 Dec 16, 2019 Jkt 099200 PO 00000 Frm 00022 Fmt 6652 Sfmt 6201 E:\BILLS\H5392.IH H5392

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1 sioner’s estimate of the extent to which the cost of such 

2 increase would be met by an increase in the contribution 

3 and benefit base under section 230 and the estimated 

4 amount of the increase in such base,’’. 

5 SEC. 6. NEW BEND POINT FOR AMOUNTS ABOVE CONTRIBU6 TION AND BENEFIT BASE. 

7 (a) IN GENERAL.—Section 215(a)(1) of the Social 

8 Security Act (42 U.S.C. 415(a)(1)) is amended— 

9 (1) in subparagraph (A)— 

10 (A) in clause (ii), by striking ‘‘and’’; 

11 (B) in clause (iii), by striking the comma 

12 at the end and inserting the following: ‘‘but do 

13 not exceed the amount established for purposes 

14 of this clause by subparagraph (B), and’’; and 

15 (C) by inserting after clause (iii) the fol16 lowing: 

17 ‘‘(iv) 3 percent of the individual’s av18 erage indexed monthly earnings to the ex19 tent that such earnings exceed the amount 

20 established for purposes of clause (iii),’’; 

21 and 

22 (2) in subparagraph (B)— 

23 (A) by inserting ‘‘and before 2020’’ after 

24 ‘‘1979’’ in clause (ii); 


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1 (B) by redesignating clause (iii) as clause 

2 (v); 

3 (C) by inserting after clause (ii) the fol4 lowing: 

5 ‘‘(iii) For individuals who initially be6 come eligible for old-age or disability insur7 ance benefits, or who die (before becoming 

8 eligible for such benefits), in the calendar 

9 year 2020— 

10 ‘‘(I) the amounts established for 

11 purposes of clauses (i) and (ii) of sub12 paragraph (A) shall be the amounts 

13 so established under clause (ii) of this 

14 subparagraph for such calendar year; 

15 and 

16 ‘‘(II) the amount established for 

17 purposes of clause (iii) of subpara18 graph (A) shall be the amount of the 

19 contribution and benefit base with re20 spect to remuneration paid (and tax21 able years beginning) in calendar year 

22 2020. 

23 ‘‘(iv) For individuals who initially be24 come eligible for old-age or disability insur25 ance benefits, or who die (before becoming 


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1 eligible for such benefits), in any calendar 

2 year after 2020, the amount so established 

3 shall equal the product of the cor4 responding amount established with re5 spect to the calendar year 2020 under 

6 clause (iii) of this subparagraph and the 

7 quotient obtained by dividing— 

8 ‘‘(I) the national average wage 

9 index (as defined in section 209(k)(1)) 

10 for the second calendar year preceding 

11 the calendar year for which the deter12 mination is made, by 

13 ‘‘(II) the national average wage 

14 index (as so defined) for 2018.’’; and 

15 (D) in clause (v), as so redesignated by 

16 subparagraph (A) of this paragraph, by insert17 ing ‘‘and clause (iv)’’ after ‘‘clause (ii)’’. 

18 (b) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply with respect to individuals who ini20 tially become eligible (within the meaning of section 

21 215(a)(3)(B)) for old-age or disability insurance benefits 

22 under title II of the Social Security Act, or who die (before 

23 becoming eligible for such benefits), in any calendar year 

24 after 2019. 


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1 SEC. 7. INCREASE IN EMPLOYMENT TAX RATE. 

2 (a) WAGES.— 

3 (1) EMPLOYEES.—Subsection (a) of section 

4 3101 of the Internal Revenue Code of 1986 is 

5 amended to read as follows: 

6 ‘‘(a) OLD-AGE, SURVIVORS, AND DISABILITY INSUR7 ANCE.— 

8 ‘‘(1) IN GENERAL.—In addition to other taxes, 

9 there is hereby imposed on the income of every indi10 vidual a tax equal to the applicable percentage of the 

11 wages (as defined in section 3121(a)) received by 

12 him with respect to employment (as defined in sec13 tion 3121(b)). 

14 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

15 of paragraph (1), the term ‘applicable percentage’ 

16 means the percentage determined under the fol17 lowing table: 

The applicable 

‘‘In case of wages received during: percentage 

shall be: 

2020 .................................................................................. 6.25 percent

2021 .................................................................................. 6.30 percent

2022 .................................................................................. 6.35 percent

2023 .................................................................................. 6.40 percent

2024 .................................................................................. 6.45 percent

2025 or thereafter ............................................................. 6.50 percent.’’. 

18 (2) EMPLOYERS.—Subsection (a) of section 

19 3111 of such Code is amended to read as follows: 

20 ‘‘(a) OLD-AGE, SURVIVORS, AND DISABILITY INSUR21 ANCE.— 


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1 ‘‘(1) IN GENERAL.—In addition to other taxes, 

2 there is hereby imposed on every employer an excise 

3 tax, with respect to having individuals in his employ, 

4 equal to the applicable percentage of the wages (as 

5 defined in section 3121(a)) paid by him with respect 

6 to employment (as defined in section 3121(b)). 

7 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

8 of paragraph (1), the term ‘applicable percentage’ 

9 means the percentage determined under the fol10 lowing table: 

The applicable 

‘‘In case of a taxable year 

beginning during calendar year: 

percentage 

shall be: 

2020 .................................................................................. 6.25 percent

2021 .................................................................................. 6.30 percent

2022 .................................................................................. 6.35 percent

2023 .................................................................................. 6.40 percent

2024 .................................................................................. 6.45 percent

2025 or thereafter ............................................................. 6.50 percent.’’. 

11 (b) SELF-EMPLOYMENT.—Subsection (a) of section 

12 1401 of such Code is amended to read as follows: 

13 ‘‘(a) OLD-AGE, SURVIVORS, AND DISABILITY INSUR14 ANCE.— 

15 ‘‘(1) In addition to other taxes, there shall be 

16 imposed for each taxable year, on the self-employ17 ment income of every individual, a tax equal to the 

18 applicable percentage of the amount of the self-em19 ployment income for such taxable year. 

20 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

21 of paragraph (1), the term ‘applicable percentage’ 


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1 means the percentage determined under the fol2 lowing table: 

The applicable 

‘‘In case of a taxable year 

beginning during calendar year: 

percentage 

shall be: 

2020 .................................................................................. 12.5 percent

2021 .................................................................................. 12.6 percent

2022 .................................................................................. 12.7 percent

2023 .................................................................................. 12.8 percent

2024 .................................................................................. 12.9 percent

2025 or thereafter ............................................................. 13.0 percent.’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply with respect to remuneration re5 ceived, and taxable years beginning after, December 31, 

6 2019. 

7 SEC. 8. NON-APPLICATION OF INCREASE IN SOCIAL SECU8 RITY BENEFITS FOR MEANS-TESTED PRO9 GRAMS. 

10 Any increase in monthly insurance benefits under 

11 title II of the Social Security Act as a result of the amend12 ments made by this Act shall not be regarded as income 

13 or resources for any month after December 2019, for pur14 poses of determining the eligibility of the recipient (or the 

15 recipient’s spouse or family) for benefits or assistance, or 

16 the amount or extent of benefits or assistance, under any 

17 Federal program or under any State or local program fi18 nanced in whole or in part with Federal funds. 

Æ 


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