```

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6489 Introduced in House (IH)]

<DOC>

114th CONGRESS
  2d Session
                                H. R. 6489

 To preserve Social Security for generations to come, reward work, and 
                      improve retirement security.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            December 8, 2016

   Mr. Sam Johnson of Texas introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To preserve Social Security for generations to come, reward work, and 
                      improve retirement security.

    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 Reform Act of 
2016''.

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--MODERNIZING SOCIAL SECURITY FOR THE 21ST CENTURY

Sec. 101. Modernize the benefit formula.
Sec. 102. Raise full retirement age.
Sec. 103. Use an accurate cost-of-living measure.
Sec. 104. Cap on nonworking spouse benefit.
Sec. 105. Cap on child's benefit.
Sec. 106. Require child beneficiaries to attend school.
                        TITLE II--REWARDING WORK

Sec. 201. Strengthening Social Security for long career workers.
Sec. 202. Repeal of the Retirement Earnings Test.
                TITLE III--IMPROVING RETIREMENT SECURITY

Sec. 301. Phaseout of tax on Social Security benefits relating to the 
                            Social Security trust funds.
Sec. 302. Option to claim delayed retirement credit in partial lump 
                            sum.
Sec. 303. Strengthening Social Security for low-income seniors.
Sec. 304. End 7-year limitation for disabled surviving spouses.
Sec. 305. Benefits for disabled surviving spouses.
Sec. 306. Waive 2-year duration of divorce requirement.

       TITLE I--MODERNIZING SOCIAL SECURITY FOR THE 21ST CENTURY

SEC. 101. MODERNIZE THE BENEFIT FORMULA.

    (a) Primary Insurance Amount Computation.--Section 215(a)(1) of the 
Social Security Act (42 U.S.C. 415(a)(1)) is amended--
            (1) in subparagraph (B)(ii), by inserting ``and before 
        2023'' after ``after 1979'';
            (2) by redesignating subparagraph (D) as subparagraph (E); 
        and
            (3) by inserting after subparagraph (C) the following new 
        subparagraph:
    ``(D)(i) In the case of an individual who initially becomes 
eligible for old-age or disability insurance benefits, or who dies 
(before becoming eligible for such benefits), in any calendar year 
after 2022, the primary insurance amount of the individual shall 
(except as provided in clause (vii)) be equal to the sum of the amounts 
determined under clause (ii) with respect to all of the individual's 
benefit computation years (as defined in subsection (b)(2)(B)).
    ``(ii) For purposes of this subparagraph, the amount determined 
under this clause with respect to a benefit computation year of an 
individual shall be equal to the quotient derived by dividing--
            ``(I) the product of the individual's covered earnings 
        ratio determined under clause (iii) for such benefit 
        computation year and the sum of--
                    ``(aa) 95 percent of the wages and self-employment 
                income of such individual credited for such computation 
                year (as adjusted under subsection (b)(3)) to the 
                extent that such wages and self-employment income do 
                not exceed the amount established for purposes of this 
                item by clause (iv),
                    ``(bb) 27.5 percent of such wages and self-
                employment income to the extent that such wages and 
                self-employment income exceed the amount established 
                for purposes of item (aa) but do not exceed the amount 
                established for purposes of this item by clause (iv),
                    ``(cc) 5 percent of such wages and self-employment 
                income to the extent that such wages and self-
                employment income exceed the amount established for 
                purposes of item (bb) but do not exceed the amount 
                established for purposes of this item by clause (iv), 
                and
                    ``(dd) 2 percent of such wages and self-employment 
                income to the extent that such wages and self-
                employment income exceed the amount established for 
                purposes of item (cc), by
            ``(II) the number of months in the individual's benefit 
        computation years (as defined in subsection (b)(2)(B)),
rounded, if not a multiple of $0.10, to the next lower multiple of 
$0.10, and thereafter increased as provided in subsection (i).
    ``(iii) An individual's covered earnings ratio for a benefit 
computation year is the ratio of--
            ``(I) the total (after adjustment under subsection (b)(3)) 
        of his wages paid in and self-employment income credited to 
        such benefit computation year (determined without regard to 
        clause (v)), to
            ``(II) the total (after adjustment under subsection (b)(3)) 
        of his wages paid in and self-employment income credited to 
        such benefit computation year (as determined under clause (v)).
    ``(iv) The amount established for purposes of items (aa), (bb), and 
(cc) of clause (ii)(I) shall be, respectively--
            ``(I) 25 percent of 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,
            ``(II) 100 percent of the national average wage index (as 
        so defined) for such calendar year, and
            ``(III) 125 percent of the national average wage index (as 
        so defined) for such calendar year.
    ``(v)(I) For purposes of determining an individual's primary 
insurance amount pursuant to clause (i), the total (after adjustment 
under subsection (b)(3)) of the individual's wages paid in and self-
employment income credited to a benefit computation year after 1977 
shall be determined by treating all recorded noncovered earnings (as 
defined in subclause (II)(aa)) derived by the individual from 
noncovered service performed in such benefit computation year as 
`wages' (as defined in section 209 for purposes of this title), which 
shall be treated as included in the individual's adjusted total covered 
earnings (as defined in subclause (II)(bb)) for such benefit 
computation year together with amounts consisting of `wages' (as so 
defined without regard to this subparagraph) paid in such benefit 
computation year and self-employment income (as defined in section 
211(b)) credited to such benefit computation year.
    ``(II) For purposes of this subparagraph--
            ``(aa) the term `recorded noncovered earnings' means 
        earnings derived from noncovered service (other than noncovered 
        service as a member of a uniformed service (as defined in 
        section 210(m))) for which satisfactory evidence is determined 
        by the Commissioner to be available in the records of the 
        Commissioner, and
            ``(bb) the term `adjusted total covered earnings' means, in 
        connection with an individual for a benefit computation year, 
        the sum of the wages paid to the individual in such benefit 
        computation year (as adjusted under subsection (b)(3)) plus the 
        self-employment income derived by the individual credited to 
        such benefit computation year (as adjusted under subsection 
        (b)(3)).
    ``(III) The Commissioner of Social Security shall provide by 
regulation or other public guidance for methods for determining whether 
satisfactory evidence is available in the records of the Commissioner 
for earnings for noncovered service (other than noncovered service as a 
member of a uniformed service (as defined in section 210(m))) to be 
treated as recorded noncovered earnings. Such methods shall provide for 
reliance on earnings information which is provided to the Commissioner 
by employers and which, as determined by the Commissioner, constitute a 
reasonable basis for treatment of earnings for noncovered service as 
recorded noncovered earnings. In making determinations under this 
clause, the Commissioner shall also take into account any documentary 
or other evidence of earnings derived from noncovered service by an 
individual which is provided by the individual to the Commissioner and 
which the Commissioner considers appropriate as a reasonable basis for 
treatment of such earnings as recorded noncovered earnings.
    ``(vi) In the case of any individual whose primary insurance amount 
would be computed under this subparagraph who first becomes entitled 
after 1985 to a monthly periodic payment made by a foreign employer or 
foreign country that is based in whole or in part upon noncovered 
service, the primary insurance amount of such individual shall be 
determined under section 215 as such section was in effect on the day 
before the enactment of the Social Security Reform Act of 2016 for 
months beginning with the first month of the individual's initial 
entitlement to such monthly periodic payment.
    ``(vii) In the case of an individual who initially becomes eligible 
for old-age or disability insurance benefits, or who dies (before 
becoming eligible for such benefits), in any year during the 9-year 
period beginning with 2023, the primary insurance amount of the 
individual shall be equal to the sum of--
            ``(I) the applicable percentage (specified for such year in 
        the table set forth in clause (viii)) of the individual's 
        primary insurance amount, as determined under this subparagraph 
        (other than this clause and clause (viii)) with the application 
        of clauses (i) through (vi) of this subparagraph, plus
            ``(II) a percentage, equal to the excess of 100 percent 
        over the applicable percentage, of the individual's primary 
        insurance amount, as determined under this paragraph (other 
        than this clause and clause (viii)) with the application of the 
        preceding subparagraphs of this paragraph (as if such preceding 
        subparagraphs applied for the individual and clauses (i) 
        through (vi) of this subparagraph did not apply),
rounded to the nearest $1, except that any amount so established which 
is a multiple of $0.50 but not of $1, shall be rounded to the next 
highest $1.
    ``(viii) The table set forth in this clause is as follows:

                                                         The applicable
``For the year:                                          percentage is:
        2023...................................................     10 
        2024...................................................     20 
        2025...................................................     30 
        2026...................................................     40 
        2027...................................................     50 
        2028...................................................     60 
        2029...................................................     70 
        2030...................................................     80 
        2031...................................................  90.''.
    (b) Repeal of the Windfall Elimination Provision.--
            (1) In general.--Section 215(a) of the Social Security Act 
        (42 U.S.C. 415(a)) is amended by striking paragraph (7).
            (2) Conforming amendments.--Section 215 of such Act (42 
        U.S.C. 415) is amended--
                    (A) in subsection (d), by striking paragraph (3); 
                and
                    (B) in subsection (f), by striking paragraph (9).
    (c) Computation of Primary Insurance Amount for Current 
Beneficiaries.--Section 215(a) of the Social Security Act (42 U.S.C. 
415(a)) (as amended by subsections (a) and (b)) is further amended by 
inserting after paragraph (6) the following:
            ``(7) In the case of any individual who initially becomes 
        eligible for an old-age or disability insurance benefit before 
        January 1, 2023, any computation or recomputation of the 
        primary insurance amount of such individual shall be made under 
        section 215 as such section was in effect on the day before the 
        enactment of section 101 of the Social Security Reform Act of 
        2016.''.
    (d) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C. 
409(k)(1)) is amended by striking ``215(a)(1)(D)'' and inserting 
``215(a)(1)(D)(iii), 215(a)(1)(E)''.
    (e) Effective Date.--The amendments made by this section shall 
apply with respect to monthly insurance benefits payable on or after 
January 1, 2023.

SEC. 102. RAISE FULL RETIREMENT AGE.

    (a) In General.--Section 216(l) of the Social Security Act (42 
U.S.C. 416(l)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (D), by striking ``and'' at the 
                end;
                    (B) in subparagraph (E), by striking ``67 years of 
                age.'' and inserting ``and before January 1, 2023, 67 
                years of age;''; and
                    (C) by adding at the end the following:
            ``(F) with respect to an individual who attains early 
        retirement age after December 31, 2022, and before January 1, 
        2030, 67 years of age plus the number of months in the age 
        increase factor (as determined under paragraph (3)) for the 
        calendar year in which such individual attains early retirement 
        age; and
            ``(G) with respect to an individual who attains early 
        retirement age after December 31, 2029, 69 years of age.''; and
            (2) in paragraph (3), by adding at the end the following:
            ``(C) With respect to an individual who attains early 
        retirement age in the 7-year period consisting of the calendar 
        years 2023 through 2029, the age increase factor shall be equal 
        to three-twelfths of the number of months in the period 
        beginning with January 2023 and ending with December of the 
        year in which the individual attains early retirement age.''.
    (b) Extension of Maximum Age for Entitlement to Delayed Retirement 
Credit.--Section 202(w)(2)(A) of such Act (42 U.S.C. 402(w)(2)(A)) is 
amended--
            (1) by striking ``prior to the month in which such 
        individual attained age 70, and'' and inserting ``prior to the 
        later of--''; and
            (2) by adding at the end the following:
                    ``(i) the month in which such individual would 
                attain age 70, or
                    ``(ii) the month which ends 36 months after the end 
                of the month in which such individual attained 
                retirement age (as defined in section 216(l)), and''.

SEC. 103. USE AN ACCURATE COST-OF-LIVING MEASURE.

    (a) In General.--Section 215(i)(1) of the Social Security Act (42 
U.S.C. 415(i)(1)) is amended by adding at the end the following:
            ``(H) the term `Consumer Price Index' means the Chained 
        Consumer Price Index for All Urban Consumers (C-CPI-U, as 
        published in its initial version by the Bureau of Labor 
        Statistics of the Department of Labor).''.
    (b) Application to Pre-1979 Law.--
            (1) In general.--Section 215(i)(1) of the Social Security 
        Act as in effect in December 1978, and as applied in certain 
        cases under the provisions of such Act as in effect after 
        December 1978, is amended by adding at the end the following:
            ``(D) the term `Consumer Price Index' means the Chained 
        Consumer Price Index for All Urban Consumers (C-CPI-U, as 
        published in its initial version by the Bureau of Labor 
        Statistics of the Department of Labor).''.
            (2) Conforming change.--Section 215(i)(4) of the Social 
        Security Act (42 U.S.C. 415(i)(4)) is amended by inserting 
        ``and by section 103 of the Social Security Reform Act of 
        2016'' after ``1986''.
    (c) No Effect on Adjustments Under Other Laws.--Section 215(i) of 
such Act (42 U.S.C. 415(i)), as amended by subsection (a), is further 
amended by adding at the end the following:
            ``(6) Any provision of law (other than in this title) which 
        provides for adjustment of an amount based on a change in 
        benefit amounts resulting from a determination made under this 
        subsection shall be applied and administered without regard to 
        the amendments made by section 103 of the Social Security 
        Reform Act of 2016.''.
    (d) Limit on COLA.--Section 215(i)(2)(A) of the Social Security Act 
(42 U.S.C. 415(i)(2)(A)) is amended by adding at the end the following:
    ``(iv)(I) In any case in which (but for this clause) an increase 
would take effect with December of any calendar year after 2017 
pursuant to clause (ii)(I) in the benefit amount to which an individual 
is entitled, any increase pursuant to clause (ii)(II) in an 
individual's primary insurance amount, or any increase pursuant to 
clause (ii)(III) in the permitted amount of total monthly benefits 
based on an individual's primary insurance amount, the applicable 
increase percentage with respect to the applicable cost-of-living 
computation quarter shall be deemed to be zero in the case of such 
individual if the modified adjusted gross income of such individual for 
such calendar year, as would be determined for purposes of section 
1839(i), equals or exceeds the applicable base amount.
    ``(II) For purposes of subclause (I), the applicable base amount is 
the threshold amount applicable for such calendar year under 
subparagraph (A) of section 1839(i)(2) (or, in the case of an 
individual filing a joint return, the threshold amount so applicable 
under subparagraph (B) of such section). Such threshold amount shall be 
subject to adjustments under section 1839(i)(5).''.
    (e) Disclosure of Return Information.--
            (1) In general.--The first sentence of section 
        6103(l)(20)(A) of the Internal Revenue Code of 1986 is amended 
        by inserting ``, or whose increase in primary insurance amount 
        may be limited under section 215(i)(2)(A)(iv) of such Act'' 
        before the period at the end.
            (2) Conforming amendments.--
                    (A) Section 6103(l)(20)(A)(vii) of such Code is 
                amended by inserting ``that the increase in the 
                taxpayer's primary insurance amount under section 
                215(i)(2)(A)(iv) may be limited, or'' after ``section 
                1839 of the Social Security Act''.
                    (B) Section 6103(l)(20)(B)(i) of such Code is 
                amended--
                            (i) by inserting ``, any limitation in an 
                        increase in primary insurance amount under such 
                        section 215(i)(2)(A)(iv),'' after ``under such 
                        section 1860D-13(a)(7)'', and
                            (ii) by inserting ``or any such 
                        limitation'' after ``adjustment or increase''.
    (f) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply with respect to 
        adjustments effective with or after December 2018.
            (2) Subsection (e).--The amendments made by subsection (e) 
        shall apply to requests for information after the date of the 
        enactment of this Act.

SEC. 104. CAP ON NONWORKING SPOUSE BENEFIT.

    (a) Wife's Insurance Benefits.--Section 202(b) of the Social 
Security Act (42 U.S.C. 402(b)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (D), by striking ``such 
                individual,'' and inserting ``such individual or, if 
                less, than the amount determined under paragraph 
                (2)(B),''; and
                    (B) in subparagraph (J), by striking ``one-half of 
                the primary insurance amount of such individual'' and 
                inserting ``the lesser of--
                    ``(i) one-half of the primary insurance amount of 
                such individual, or
                    ``(ii) the amount determined under paragraph 
                (2)(B), or''; and
            (2) in paragraph (2)--
                    (A) by inserting ``(A)'' after ``(2)'';
                    (B) by inserting ``subparagraphs (B) and (C) and'' 
                after ``Except as provided in''; and
                    (C) by adding at the end the following new 
                subparagraphs:
    ``(B)(i) Effective with respect to a wife or divorced wife of an 
individual entitled to old-age or disability insurance benefits who 
initially becomes eligible for such benefits after 2022, such wife's 
insurance benefit for each month shall not exceed--
            ``(I) if the month of such initial eligibility is before 
        2032, the transitional amount determined under subparagraph 
        (C), or
            ``(II) if the month of such initial eligibility is after 
        2031, 50 percent of the primary insurance amount determined for 
        an individual who is an average wage index worker with respect 
        to such month.
    ``(ii) For purposes of clause (i), the term `average wage index 
worker' with respect to a month means an individual who initially 
becomes eligible for old-age insurance benefits during such month with 
average indexed monthly earnings equal to \1/12\ of the national 
average wage index (as defined in section 209(k)(1)) for the second 
calendar year preceding such month.
    ``(C)(i) The transitional amount determined under this subparagraph 
is the excess of--
            ``(I) the amount of the benefit determined under 
        subparagraph (A), over
            ``(II) the reduction amount determined under clause (ii) 
        (if any).
    ``(ii) The reduction amount determined under this clause is the 
applicable percentage specified in clause (iii) of the excess (if any) 
of--
            ``(I) the amount of the benefit determined under 
        subparagraph (A), over
            ``(II) 50 percent of the primary insurance amount 
        determined for an individual who is an average wage index 
        worker (as defined in subparagraph (B)(ii)) with respect to the 
        month in which the individual described in subparagraph (B)(i) 
        initially becomes eligible for old-age or disability insurance 
        benefits.
    ``(iii) For purposes of clause (ii), the applicable percentage 
specified in this clause is the percentage specified in connection with 
the year in which the individual described in subparagraph (B)(i) 
initially becomes eligible for old-age or disability insurance 
benefits, as set forth in the following table:

``If the year in which the                               The applicable
        individual first becomes                         percentage is:
        eligible is:
        2023...................................................     10 
        2024...................................................     20 
        2025...................................................     30 
        2026...................................................     40 
        2027...................................................     50 
        2028...................................................     60 
        2029...................................................     70 
        2030...................................................     80 
        2031...................................................     90.
    ``(D) For purposes of this paragraph, an individual shall be deemed 
eligible for a benefit for a month if, upon filing application therefor 
in such month, she would be entitled to such benefit for such month.''.
    (b) Husband's Insurance Benefits.--Section 202(c) of such Act (42 
U.S.C. 402(c)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (D), by striking ``such 
                individual,'' and inserting ``such individual or, if 
                less, than the amount determined under paragraph 
                (2)(B),''; and
                    (B) in subparagraph (J), by striking ``one-half of 
                the primary insurance amount of such individual'' and 
                inserting ``the lesser of--
                    ``(i) one-half of the primary insurance amount of 
                such individual, or
                    ``(ii) the amount determined under paragraph 
                (2)(B), or''; and
            (2) in paragraph (2)--
                    (A) by inserting ``(A)'' after ``(2)'';
                    (B) by inserting ``subparagraphs (B) and (C) and'' 
                after ``Except as provided in''; and
                    (C) by adding at the end the following new 
                subparagraphs:
    ``(B)(i) Effective with respect to a husband or divorced husband of 
an individual entitled to old-age or disability insurance benefits who 
initially becomes eligible for such benefits after 2022, such husband's 
insurance benefit for each month shall not exceed--
            ``(I) if the month of such initial eligibility is before 
        2032, the transitional amount determined under subparagraph 
        (C), or
            ``(II) if the month of such initial eligibility is after 
        2031, 50 percent of the primary insurance amount determined for 
        an individual who is an average wage index worker with respect 
        to such month.
    ``(ii) For purposes of clause (i), the term `average wage index 
worker' with respect to a month means an individual who initially 
becomes eligible for old-age insurance benefits during such month with 
average indexed monthly earnings equal to \1/12\ of the national 
average wage index (as defined in section 209(k)(1)) for the second 
calendar year preceding such month.
    ``(C)(i) The transitional amount determined under this subparagraph 
is the excess of--
            ``(I) the amount of the benefit determined under 
        subparagraph (A), over
            ``(II) the reduction amount determined under clause (ii) 
        (if any).
    ``(ii) The reduction amount determined under this clause is the 
applicable percentage specified in clause (iii) of the excess (if any) 
of--
            ``(I) the amount of the benefit determined under 
        subparagraph (A), over
            ``(II) 50 percent of the primary insurance amount 
        determined for an individual who is an average wage index 
        worker (as defined in subparagraph (B)(ii)) with respect to the 
        month in which the individual described in subparagraph (B)(i) 
        initially becomes eligible for old-age or disability insurance 
        benefits.
    ``(iii) For purposes of clause (ii), the applicable percentage 
specified in this clause is the percentage specified in connection with 
the year in which the individual described in subparagraph (B)(i) 
initially becomes eligible for old-age or disability insurance 
benefits, as set forth in the following table:

``If the year in which the                               The applicable
        individual first becomes                         percentage is:
        eligible is:
        2023...................................................     10 
        2024...................................................     20 
        2025...................................................     30 
        2026...................................................     40 
        2027...................................................     50 
        2028...................................................     60 
        2029...................................................     70 
        2030...................................................     80 
        2031...................................................     90.
    ``(D) For purposes of this paragraph, an individual shall be deemed 
eligible for a benefit for a month if, upon filing application therefor 
in such month, he would be entitled to such benefit for such month.''.
    (c) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C. 
409(k)(1)) is amended by inserting ``202(b)(2)(B), 202(c)(2)(B),'' 
before ``203(f)(8)(B)(ii)''.

SEC. 105. CAP ON CHILD'S BENEFIT.

    (a) Child's Insurance Benefits.--Section 202(d)(2) of the Social 
Security Act (42 U.S.C. 402(d)(2)) is amended--
            (1) by striking ``Such'' in the first sentence and 
        inserting ``(A) Except as provided in subparagraph (B), such''; 
        and
            (2) by adding at the end the following:
    ``(B)(i) Such child's insurance benefit for each month, with 
respect to a child of an individual entitled to old-age or disability 
insurance benefits who initially becomes eligible for such old-age or 
disability insurance benefits after 2022 and has not died prior to the 
end of such month, shall not exceed--
            ``(I) if the month of such initial eligibility is before 
        2032, the transitional amount determined under subparagraph 
        (C), or
            ``(II) if the month of such initial eligibility is after 
        2031, 50 percent of the primary insurance amount determined for 
        an individual who is an average wage index worker with respect 
        to such month.
    ``(ii) For purposes of clause (i), the term `average wage index 
worker' with respect to a month means an individual who initially 
becomes eligible for old-age insurance benefits during such month with 
average indexed monthly earnings equal to \1/12\ of the national 
average wage index (as defined in section 209(k)(1)) for the second 
calendar year preceding such month.
    ``(C)(i) The transitional amount determined under this subparagraph 
is the excess of--
            ``(I) the amount of the benefit determined under 
        subparagraph (A), over
            ``(II) the reduction amount determined under clause (ii) 
        (if any).
    ``(ii) The reduction amount determined under this clause is the 
applicable reduction percentage specified in clause (iii) of the excess 
(if any) of--
            ``(I) the amount of the benefit determined under 
        subparagraph (A), over
            ``(II) 50 percent of the primary insurance amount as 
        determined for an individual who is an average wage index 
        worker (as defined in subparagraph (B)(ii)) with respect to the 
        month in which the individual described in subparagraph (B)(i) 
        initially becomes eligible for old-age or disability insurance 
        benefits.
    ``(iii) For purposes of clause (ii), the applicable reduction 
percentage specified in this clause is the percentage specified in 
connection with the year in which the individual described in 
subparagraph (B)(i) becomes entitled to old-age or disability insurance 
benefits, as set forth in the following table:

``If the year in which the                     The applicable reduction
        individual first becomes                         percentage is:
        eligible is:
        2023...................................................     10 
        2024...................................................     20 
        2025...................................................     30 
        2026...................................................     40 
        2027...................................................     50 
        2028...................................................     60 
        2029...................................................     70 
        2030...................................................     80 
        2031...................................................     90.
    ``(D) For purposes of this paragraph, an individual shall be deemed 
eligible for a benefit for a month if, upon filing application therefor 
in such month, he would be entitled to such benefit for such month.''.
    (b) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C. 
409(k)(1)) is amended by inserting ``202(d)(2)(B),'' before 
``203(f)(8)(B)(ii)''.

SEC. 106. REQUIRE CHILD BENEFICIARIES TO ATTEND SCHOOL.

    (a) Child's Benefits Under Title II.--
            (1) In general.--Section 202(d)(1)(B)(i) of the Social 
        Security Act (42 U.S.C. 402(d)(1)(B)(i)) is amended by striking 
        ``age of 18'' and inserting ``applicable full-time attendance 
        age''.
            (2) Applicable full-time attendance age.--Section 202(d)(7) 
        of such Act (42 U.S.C. 402(d)(7)) is amended by adding at the 
        end the following:
            ``(E) The `applicable full-time attendance age' is--
                    ``(i) the age of 18 (in the case of an individual 
                who becomes entitled to child's insurance benefits 
                before 2019), and
                    ``(ii) the age of 15 (in the case of an individual 
                who becomes entitled to child's insurance benefits in 
                or after 2019).''.
            (3) Conforming amendments.--
                    (A) Termination.--Section 202(d)(1) of such Act (42 
                U.S.C. 402(d)(1)) is amended in each of subparagraphs 
                (E), (F), and (G) by striking ``age of 18'' each place 
                it appears and inserting ``applicable full-time 
                attendance age''.
                    (B) Reentitlement.--Section 202(d)(6) of such Act 
                (42 U.S.C. 402(d)(6)) is amended by striking ``age of 
                18'' and inserting ``applicable full-time attendance 
                age''.

                        TITLE II--REWARDING WORK

SEC. 201. STRENGTHENING SOCIAL SECURITY FOR LONG CAREER WORKERS.

    (a) In General.--Section 215(a)(1) of the Social Security Act (42 
U.S.C. 415(a)(1)) (as amended by section 101) is further amended--
            (1) by redesignating subparagraph (E) (as redesignated by 
        section 101) as subparagraph (F); and
            (2) by inserting after subparagraph (D) (as redesignated by 
        section 101) the following new subparagraph:
    ``(E)(i) In the case of an individual who initially becomes 
eligible for old-age or disability insurance benefits, or who dies 
(before becoming eligible for such benefits), in any calendar year 
after 2022, the primary insurance amount computed under subparagraph 
(A) with respect to the individual shall not be less than the greater 
of--
            ``(I) the minimum amount computed under subparagraph (C), 
        or
            ``(II) except as provided in clause (iv), in the case of an 
        individual who has at least 10 years of work (as defined in 
        clause (iii)), the minimum amount determined under clause (ii).
    ``(ii)(I) The minimum amount determined under this clause is the 
dollar amount equal to \1/12\ of the applicable percentage of the 
national average wage index (as defined in section 209(k)(1)) for the 
second year prior to the year for which the amount is computed.
    ``(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.....................................................      3 
        12.....................................................      6 
        13.....................................................      9 
        14.....................................................     12 
        15.....................................................     15 
        16.....................................................     16 
        17.....................................................     17 
        18.....................................................     18 
        19.....................................................     19 
        20.....................................................     25 
        21.....................................................25\2/3\ 
        22.....................................................26\1/3\ 
        23.....................................................     27 
        24.....................................................27\2/3\ 
        25.....................................................28\1/3\ 
        26.....................................................     29 
        27.....................................................29\2/3\ 
        28.....................................................30\1/3\ 
        29.....................................................     31 
        30.....................................................31\2/3\ 
        31.....................................................32\1/3\ 
        32.....................................................     33 
        33.....................................................33\2/3\ 
        34.....................................................34\1/3\ 
        35 or greater..........................................     35.
    ``(iii)(I) For purposes of this subparagraph, the term `year of 
work' means, with respect to an individual, a year to which there is 
credited wages and self-employment income earned or derived by such 
individual in an amount equal to not less than, in the case of any such 
year, $10,875, multiplied by the ratio that the national average wage 
index (as defined in section 209(k)(1)) for the second year prior to 
such year bears to the national average wage index (as so defined) for 
2017.
    ``(II) For purposes of applying the table in clause (ii) in the 
case of an individual entitled to disability insurance benefits under 
section 223, the number of years of work of such individual shall be 
deemed to be the product of 35 times the ratio of the actual number of 
years of work of such individual to the number of such individual's 
benefit computation years. Any such product which is not a multiple of 
one shall be rounded to the next higher multiple of one.
    ``(III) In the case of a widow, surviving divorced wife, widower, 
surviving divorced husband, or surviving divorced parent (hereinafter 
in this subclause referred to as the `surviving beneficiary') of an 
individual whose primary insurance amount is otherwise determined, but 
for this subclause, under the preceding provisions of this subparagraph 
(hereinafter in this subclause referred to as the `insured 
individual'), for purposes of determining the widow's, widower's, 
mother's, or father's insurance benefit of the surviving beneficiary 
under subsection (e), (f), or (g) of section 202 on the basis of such 
primary insurance amount, such primary insurance amount shall be deemed 
to be equal to the primary insurance amount which would be determined 
under this subparagraph (before application of this subclause) if the 
number of years of work of the insured individual were equal to the 
product of 35 times the ratio (not greater than one) of the actual 
number of years of work of the surviving beneficiary to the number of 
the benefit computation years of the insured individual. Any such 
product which is not a multiple of one shall be rounded to the next 
higher multiple of one.
    ``(iv) In the case of an individual who initially becomes eligible 
for old-age or disability insurance benefits, or who dies (before 
becoming eligible for such benefits), in any year during the 9-year 
period beginning with 2023, the primary insurance amount computed under 
subparagraph (A) with respect to the individual shall not be less than 
the greater of--
            ``(I) the minimum amount computed under subparagraph (C), 
        or
            ``(II) the applicable phase-in percentage (specified for 
        such calendar year in the table set forth in clause (v)) of the 
        minimum amount determined under clause (ii).
    ``(v) The table set forth in this clause is as follows:

                                                The applicable phase-in
``For the calendar year:                                 percentage is:
        2023...................................................     10 
        2024...................................................     20 
        2025...................................................     30 
        2026...................................................     40 
        2027...................................................     50 
        2028...................................................     60 
        2029...................................................     70 
        2030...................................................     80 
        2031...................................................  90.''.
    (b) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C. 
409(k)(1)) (as amended by section 101) is further amended by inserting 
``215(a)(1)(F),'' after ``215(a)(1)(E),''.

SEC. 202. REPEAL OF THE RETIREMENT EARNINGS TEST.

    (a) In General.--Subsections (b), (c)(1), (d), (f), (h), (j), and 
(k) of section 203 of the Social Security Act (42 U.S.C. 403) are 
repealed.
    (b) Conforming Amendments.--Section 203 of such Act (as amended by 
subsection (a)) is further amended--
            (1) by redesignating subsections (c), (e), (g), and (l) as 
        subsections (b), (c), (d), and (e), respectively;
            (2) in subsection (b) (as so redesignated)--
                    (A) by striking ``Noncovered Work Outside the 
                United States or'';
                    (B) by redesignating paragraphs (2), (3), and (4) 
                as paragraphs (1), (2), and (3), respectively;
                    (C) by striking ``paragraphs (2), (3), and (4) 
                of''; and
                    (D) by striking the last sentence;
            (3) in subsection (c) (as so redesignated), by striking 
        ``subsections (c) and (d)'' and inserting ``subsection (b)'';
            (4) in subsection (d) (as so redesignated), by striking 
        ``subsection (c)'' each place it appears and inserting 
        ``subsection (b)''; and
            (5) in subsection (e) (as so redesignated), by striking 
        ``subsection (g) or (h)(1)(A)'' and inserting ``subsection 
        (d)''.
    (c) Additional Conforming Amendments.--
            (1) Provisions relating to benefits terminated upon 
        deportation.--Section 202(n)(1) of the Social Security Act (42 
        U.S.C. 402(n)(1)) is amended by striking ``Section 203(b), (c), 
        and (d)'' and inserting ``Section 203(b)''.
            (2) Provisions relating to exemptions from reductions based 
        on early retirement.--Section 202(q) of such Act (42 U.S.C. 
        402(q)) is amended--
                    (A) in paragraph (5)(B), by striking ``section 
                203(c)(2)'' and inserting ``section 203(b)(1)''; and
                    (B) in paragraph (7)(A), by striking ``deductions 
                under section 203(b), 203(c)(1), 203(d)(1), or 222(b)'' 
                and inserting ``deductions on account of work under 
                section 203 or deductions under section 222(b)''.
            (3) Provisions relating to exemptions from reductions based 
        on disregard of certain entitlements to child's insurance 
        benefits.--Section 202(s) of such Act (42 U.S.C. 402(s)) is 
        amended--
                    (A) in paragraph (1), by striking ``paragraphs (2), 
                (3), and (4) of section 203(c)'' and inserting 
                ``paragraphs (1), (2), and (3) of section 203(b)''; and
                    (B) in paragraph (3), by striking ``The last 
                sentence of subsection (c) of section 203, subsection 
                (f)(1)(C) of section 203, and subsections'' and 
                inserting ``Subsections''.
            (4) Provisions relating to suspension of aliens' 
        benefits.--Section 202(t)(7) of such Act (42 U.S.C. 402(t)(7)) 
        is amended by striking ``Subsections (b), (c), and (d)'' and 
        inserting ``Subsection (b)''.
            (5) Provisions relating to reductions in benefits based on 
        maximum benefits.--Section 203(a)(3)(B)(iii) of such Act (42 
        U.S.C. 403(a)(3)(B)(iii)) is amended by striking ``and 
        subsections (b), (c), and (d)'' and inserting ``and subsection 
        (b)''.
            (6) Provisions relating to penalties for misrepresentations 
        concerning earnings for periods subject to deductions on 
        account of work.--Section 208(a)(1)(C) of such Act (42 U.S.C. 
        408(a)(1)(C)) is amended by striking ``under section 203(f) of 
        this title for purposes of deductions from benefits'' and 
        inserting ``under section 203 for purposes of deductions from 
        benefits on account of work''.
            (7) Provisions taking into account earnings in determining 
        benefit computation years.--Clause (I) in the next to last 
        sentence of section 215(b)(2)(A) of such Act (42 U.S.C. 
        415(b)(2)(A)) is amended by striking ``no earnings as described 
        in section 203(f)(5) in such year'' and inserting ``no wages, 
        and no net earnings from self-employment (in excess of net loss 
        from self-employment), in such year''.
            (8) Provisions relating to rounding of benefits.--Section 
        215(g) of such Act (42 U.S.C. 415(g)) is amended by striking 
        ``and any deduction under section 203(b)''.
            (9) Provisions defining income for purposes of ssi.--
        Section 1612(a) of such Act (42 U.S.C. 1382a(a)) is amended--
                    (A) in paragraph (1)(A), by striking ``as 
                determined under section 203(f)(5)(C)'' and inserting 
                ``as defined in the last two sentences of this 
                subsection''; and
                    (B) by adding at the end (after and below paragraph 
                (2)(H)) the following:
``For purposes of paragraph (1)(A), the term `wages' means wages as 
defined in section 209, but computed without regard to the limitations 
as to amounts of remuneration specified in paragraphs (1), (6)(B), 
(6)(C), (7)(B), and (8) of section 209(a). In making the computation 
under the preceding sentence, (A) services which do not constitute 
employment as defined in section 210, performed within the United 
States by an individual as an employee or performed outside the United 
States in the active military or naval services of the United States, 
shall be deemed to be employment as so defined if the remuneration for 
such services is not includible in computing the individual's net 
earnings or net loss from self-employment for purposes of title II, and 
(B) the term `wages' shall be deemed not to include (i) the amount of 
any payment made to, or on behalf of, an employee or any of his or her 
dependents (including any amount paid by an employer for insurance or 
annuities, or into a fund, to provide for any such payment) on account 
of retirement, or (ii) any payment or series of payments by an employer 
to an employee or any of his or her dependents upon or after the 
termination of the employee's employment relationship because of 
retirement after attaining an age specified in a plan referred to in 
section 209(a)(11)(B) or in a pension plan of the employer.''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years ending after December 31, 2022.

                TITLE III--IMPROVING RETIREMENT SECURITY

SEC. 301. PHASEOUT OF TAX ON SOCIAL SECURITY BENEFITS RELATING TO THE 
              SOCIAL SECURITY TRUST FUNDS.

    (a) In General.--Section 86 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
    ``(g) Phaseout of Tax Relating to the Social Security Trust 
Funds.--
            ``(1) In general.--In the case of any taxable year 
        beginning after December 31, 2044, and before January 1, 2054, 
        the base amount shall be determined under subsection (c)(1) 
        by--
                    ``(A) substituting for `$25,000' the amount 
                determined in accordance with the following table:

``For taxable years beginning                                          
  in calendar year--                                    The amount is--
        2045...............................................    $32,500 
        2046...............................................    $40,000 
        2047...............................................    $47,500 
        2048...............................................    $55,000 
        2049...............................................    $62,500 
        2050...............................................    $70,000 
        2051...............................................    $77,500 
        2052...............................................    $85,000 
        2053...............................................    $92,500;
                and
                    ``(B) substituting for `$32,000' the amount 
                determined in accordance with the following table:

``For taxable years beginning                                          
  in calendar year--                                    The amount is--
        2045...............................................    $65,000 
        2046...............................................    $80,000 
        2047...............................................    $95,000 
        2048...............................................   $110,000 
        2049...............................................   $125,000 
        2050...............................................   $140,000 
        2051...............................................   $155,000 
        2052...............................................   $170,000 
        2053...............................................   $185,000.
            ``(2) Termination after 2053 of tax relating to the social 
        security trust funds.--In the case of any taxable year 
        beginning after December 31, 2053--
                    ``(A) subsection (a)(1) shall not apply, and
                    ``(B) the amount determined under paragraph (3)(A) 
                shall be zero.
            ``(3) Preservation of tax relating to the hospital 
        insurance trust fund.--In the case of any taxable year 
        beginning after December 31, 2044, the amount determined under 
        subsection (a)(2) shall be equal to the sum of--
                    ``(A) the amount determined under subsection (a)(1) 
                (after the application of paragraphs (1) and (2) of 
                this subsection), plus
                    ``(B) the excess of--
                            ``(i) the amount determined under 
                        subsection (a)(2)--
                                    ``(I) without regard to this 
                                paragraph, and
                                    ``(II) by determining the base 
                                amount, and the amount determined under 
                                subsection (a)(1), without regard to 
                                paragraphs (1) and (2) of this 
                                subsection, over
                            ``(ii) the amount determined under 
                        subsection (a)(1) without regard to paragraphs 
                        (1) and (2) of this subsection.''.
    (b) Conforming Amendment.--Section 871(a)(3)(A) of such Code is 
amended by inserting ``(35 percent in the case of taxable years 
beginning after December 31, 2053)'' after ``85 percent''.
    (c) Transfers to Trust Funds.--With respect to tax liabilities 
determined for taxable years beginning after December 31, 2044, the 
aggregate increase in tax liabilities described in section 
121(e)(1)(A)(ii) of the Social Security Amendments of 1983 (and 
referred to in section 121(e)(1)(B) of such Act) shall be equal to the 
aggregate increase in tax liabilities under chapter 1 of the Internal 
Revenue Code of 1986 which is attributable to section 86(a)(2) of such 
Code (determined after application of section 86(g)(3) of such Code). 
With respect to tax liabilities for taxable years beginning after 
December 31, 2053, such aggregate shall be increased by the aggregate 
increase in such tax liabilities which is attributable to section 
871(a)(3)(A) of such Code.
    (d) Effective Dates.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall apply to 
        taxable years beginning after December 31, 2044.
            (2) Conforming amendment.--The amendment made by subsection 
        (b) shall apply to taxable years beginning after December 31, 
        2053.

SEC. 302. OPTION TO CLAIM DELAYED RETIREMENT CREDIT IN PARTIAL LUMP 
              SUM.

    Section 202(w) of the Social Security Act (42 U.S.C. 402(w)) is 
amended by adding at the end the following:
    ``(7)(A) In any case in which an individual becomes entitled to an 
old-age insurance benefit in a calendar year after 2022, and such 
benefit is subject to a monthly increase under paragraph (1), such 
individual may elect to receive, in lieu of the monthly increase under 
paragraph (1)--
            ``(i) an alternate monthly increase as determined under 
        subparagraph (E); and
            ``(ii) in addition to such monthly benefit as increased 
        under clause (i), a one-time lump sum payment, payable at the 
        time of such individual's entitlement to such benefit, equal to 
        the sum of the present values (as determined by the 
        Commissioner of Social Security using reasonable assumptions) 
        of the applicable percentage (determined under subparagraph 
        (B)) of the amount of such monthly benefit (as determined 
        before the application of such increase) for each month in the 
        life expectancy period (determined under subparagraph (C)).
    ``(B) The applicable percentage determined under this subparagraph 
is the percentage equal to the product of--
            ``(i) \1/6\ of 1 percent, multiplied by
            ``(ii) the number (if any) of the increment months for such 
        individual.
    ``(C) The life expectancy period determined under this subparagraph 
is, with respect to an individual, the period--
            ``(i) beginning with the month in which the individual 
        becomes entitled to an old-age insurance benefit; and
            ``(ii) ending with the month before the last month of life 
        expectancy (as determined by the Commissioner of Social 
        Security using reasonable actuarial assumptions) for the cohort 
        of individuals who become eligible for an old-age insurance 
        benefit in the same month as the individual.
    ``(D) The Commissioner of Social Security shall certify to the 
Managing Trustee of the Federal Old-Age and Survivors Insurance Trust 
Fund the amount of any lump sum payment payable to an individual under 
subparagraph (A) and, upon receipt of such certification, the Managing 
Trustee shall make payment of such lump sum payment to such individual 
from such Trust Fund.
    ``(E) An alternate monthly increase for an individual determined 
under this subparagraph shall be equal to the monthly increase for the 
individual that would be determined under paragraph (1) if such monthly 
increase were determined by substituting `\1/2\' for `\2/3\' in 
paragraph (6)(D).
    ``(F)(i) For purposes of determining the amount of any benefit 
payable under this title on the basis of the wages and self-employment 
income of an individual who makes an election under this paragraph, the 
amount of any such benefit shall be determined as if such individual's 
old-age benefit had been increased under paragraph (1) without regard 
to this paragraph.
    ``(ii) For purposes of applying any reduction under subsection 
(k)(3)(A) to the monthly insurance benefit of an individual who makes 
an election under this paragraph, the amount of such individual's old-
age benefit shall be determined as if such old-age benefit had been 
increased under paragraph (1) without regard to this paragraph.''.

SEC. 303. STRENGTHENING SOCIAL SECURITY FOR LOW-INCOME SENIORS.

    (a) In General.--Section 202 of the Social Security Act (42 U.S.C. 
402) is amended by adding at the end the following:
    ``(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 2022, 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--
            ``(i) such calendar year begins at least 20 years after the 
        applicable date of eligibility for such individual; and
            ``(ii) such individuals's modified adjusted gross income 
        (applicable with respect to such calendar year as determined 
        under subparagraph (C)) is less than (subject to subparagraph 
        (D)) the applicable base amount for such calendar year, or in 
        the case of a joint return (within the meaning of section 
        7701(a)(38) of the Internal Revenue Code of 1986), double such 
        applicable base amount.
    ``(B) For purposes of this subsection, the applicable date of 
eligibility for an individual is the date on 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 entitled to 
disability insurance benefits under section 223.
    ``(C) An individuals's modified adjusted gross income applicable 
with respect to a calendar year shall be as determined for purposes of 
section 1839(i)(4) with respect to premiums for a month in such year.
    ``(D) For purposes of subparagraph (A)(ii), the applicable base 
amount for a calendar year is--
            ``(i) in the case of calendar year 2023, $25,000; and
            ``(ii) in the case of any calendar year beginning after 
        2023, the product (rounded to the nearest multiple of $1,000) 
        of $25,000 and the percentage (if any) by which the average of 
        the Chained Consumer Price Index for All Urban Consumers (C-
        CPI-U, as published in its initial version by the Bureau of 
        Labor Statistics of the Department of Labor) for the 12-month 
        period ending with August of the preceding calendar year 
        exceeds such average for the 12-month period ending with August 
        2022.
    ``(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 number of years ending after the 
applicable date of eligibility for such individual and before such 
calendar year, in the following table:

                                                         The applicable
``If the number of years is:                             percentage is:
        20.....................................................     20 
        21.....................................................     40 
        22.....................................................     60 
        23.....................................................     80 
        24 or more.............................................    100.
    ``(C)(i) Except as provided in clauses (ii) and (iii), 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 hypothetical individual if--
            ``(I) such primary insurance amount is determined for 
        January of such calendar year;
            ``(II) on January 1 of the calendar year in which occurred 
        the applicable date of eligibility with respect to such 
        qualified beneficiary, such hypothetical 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 hypothetical individual's average indexed 
        monthly earnings taken into account in determining such primary 
        insurance amount were equal to \1/12\ of the national average 
        wage index (as defined in section 209(k)(1)) for the second 
        year prior to such calendar year.
    ``(ii)(I) In the case of a monthly insurance benefit under 
subsection (b) or (c), the full increase amount determined under this 
subparagraph shall be one-half the amount determined under clause (i); 
or
    ``(II) in the case of a monthly insurance benefit under subsection 
(d), (g), or (h), the full increase amount determined under this 
subparagraph shall be the percentage of the amount determined under 
clause (i) equal to the ratio which the amount of such benefit bears to 
the primary insurance amount (before the application of section 203(a)) 
of the individual on whose wages and self-employment income the monthly 
insurance benefit is based.
    ``(iii) In the case of an individual whose applicable date of 
eligibility is before 2019, the full increase amount determined under 
this subparagraph shall be the product of--
            ``(I) the amount determined under clause (i) (after 
        application of any reduction under clause (ii)); and
            ``(II) a fraction--
                    ``(aa) the numerator of which is the number of 
                calendar years in the period beginning with calendar 
                year 2019 and ending with the first calendar year for 
                which the individual is a qualified beneficiary; and
                    ``(bb) the denominator of which is 24.
    ``(4) In the case of a qualified beneficiary who is entitled to 2 
or more monthly insurance benefits under this title for the same 
month--
            ``(A) the earliest applicable date of eligibility for such 
        beneficiary with respect to such benefits shall be treated as 
        the applicable date of eligibility for such beneficiary for the 
        purposes of this subsection; and
            ``(B) such beneficiary shall be entitled to an increase 
        with respect only to one such benefit.
    ``(5) This subsection shall be applied to monthly insurance 
benefits after any increase under subsection (w) and any applicable 
reductions and deductions under this title.
    ``(6) In any case in which an individual is entitled to benefits 
under both this section and section 223, the increase under this 
subsection shall be paid from the Federal Old-Age and Survivors 
Insurance Trust Fund.''.
    (b) Conforming Amendments.--
            (1) Section 202 of such Act (42 U.S.C. 402) is amended--
                    (A) in the last sentence of subsection (a), by 
                striking ``subsection (q) and subsection (w)'' and 
                inserting ``subsections (q), (w), and (aa)'';
                    (B) in subsection (b)(2), by striking ``subsections 
                (k)(5) and (q)'' and inserting ``subsections (k)(5), 
                (q), and (aa)'';
                    (C) in subsection (c)(2), by striking ``subsections 
                (k)(5) and (q)'' and inserting ``subsections (k)(5), 
                (q), and (aa)'';
                    (D) in subsection (d)(2), by adding at the end the 
                following: ``This paragraph shall apply subject to 
                subsection (aa).'';
                    (E) in subsection (e)(2)(A), by striking 
                ``subsection (k)(5), subsection (q), and subparagraph 
                (D) of this paragraph'' and inserting ``subsection 
                (k)(5), subsection (q), subsection (aa), and 
                subparagraph (D) of this paragraph'';
                    (F) in subsection (f)(2)(A), by striking 
                ``subsection (k)(5), subsection (q), and subparagraph 
                (D) of this paragraph'' and inserting ``subsection 
                (k)(5), subsection (q), subsection (aa), and 
                subparagraph (D) of this paragraph'';
                    (G) in subsection (g)(2), by striking ``Such'' and 
                inserting ``Except as provided in subsections (k)(5) 
                and (aa), such'';
                    (H) in subsection (h)(2)(A), by inserting ``and 
                subsection (aa)'' after ``subparagraphs (B) and (C)''; 
                and
                    (I) in section 223(a)(2), by striking ``section 
                202(q)'' and inserting ``sections 202(q) and 202(aa)''.
            (2) Section 203(a)(4) of such Act (42 U.S.C. 403(a)(4)) is 
        amended by inserting after ``section 222(b)'' the following: 
        ``and before any increase under section 202(aa)''.
            (3) Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is 
        amended by inserting ``202(aa)(2)(D)(i), 
        202(aa)(3)(C)(i)(II),'' before ``203(f)(8)(B)(ii)''.

SEC. 304. END 7-YEAR LIMITATION FOR DISABLED SURVIVING SPOUSES.

    (a) Widow's Insurance Benefits.--
            (1) In general.--Section 202(e) of the Social Security Act 
        (42 U.S.C. 402(e)) is amended--
                    (A) in paragraph (1)(B)(ii), by striking ``which 
                began before the end of the period specified in 
                paragraph (4)'';
                    (B) in paragraph (1)(F)(ii), by striking ``(I) in 
                the period specified in paragraph (4) and (II)'';
                    (C) by striking paragraph (4) and by redesignating 
                paragraphs (5) through (8) as paragraphs (4) through 
                (7), respectively; and
                    (D) in paragraph (4)(A)(ii) (as redesignated by 
                subparagraph (C)), by striking ``whichever'' and all 
                that follows through ``begins'' and inserting ``the 
                first day of the seventeenth month before the month in 
                which her application is filed''.
            (2) Conforming amendments.--
                    (A) Section 202(e)(1)(F)(i) of such Act (42 U.S.C. 
                402(e)(1)(F)(i)) is amended by striking ``paragraph 
                (5)'' and inserting ``paragraph (4)''.
                    (B) Section 202(e)(1)(C)(ii)(III) of such Act (42 
                U.S.C. 402(e)(2)(C)(ii)(III)) is amended by striking 
                ``paragraph (8)'' and inserting ``paragraph (6)''.
                    (C) Section 226(e)(1)(A)(i) of such Act (42 U.S.C. 
                426(e)(1)(A)(i)) is amended by striking ``202(e)(4),''.
    (b) Widower's Insurance Benefits.--
            (1) In general.--Section 202(f) of such Act (42 U.S.C. 
        402(f)) is amended--
                    (A) in paragraph (1)(B)(ii), by striking ``which 
                began before the end of the period specified in 
                paragraph (4)'';
                    (B) in paragraph (1)(F)(ii), by striking ``(I) in 
                the period specified in paragraph (4) and (II)'';
                    (C) by striking paragraph (4) and by redesignating 
                paragraphs (5) through (8) as paragraphs (4) through 
                (7), respectively; and
                    (D) in paragraph (4)(A)(ii) (as redesignated by 
                subparagraph (C)), by striking ``whichever'' and all 
                that follows through ``begins'' and inserting ``the 
                first day of the seventeenth month before the month in 
                which his application is filed''.
            (2) Conforming amendments.--
                    (A) Section 202(f)(1)(F)(i) of such Act (42 U.S.C. 
                402(f)(1)(F)(i)) is amended by striking ``paragraph 
                (5)'' and inserting ``paragraph (4)''.
                    (B) Section 202(f)(1)(C)(ii)(III) of such Act (42 
                U.S.C. 402(f)(2)(C)(ii)(III)) is amended by striking 
                ``paragraph (8)'' and inserting ``paragraph (6)''.
                    (C) Section 226(e)(1)(A)(i) of such Act (as amended 
                by subsection (a)(2)(C)) is further amended by striking 
                ``202(f)(1)(B)(ii), and 202(f)(4)'' and inserting ``and 
                202(f)(1)(B)(ii)''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to benefits payable for months after December 2022 
and for which applications are filed after December 2022.

SEC. 305. BENEFITS FOR DISABLED SURVIVING SPOUSES.

    (a) In General.--
            (1) Eligibility for widow's insurance benefits.--Section 
        202(e)(1)(B)(ii) of the Social Security Act (42 U.S.C. 
        402(e)(1)(B)(ii)) is amended by striking ``has attained age 50 
        but has not attained age 60 and''.
            (2) Eligibility for widower's insurance benefits.--Section 
        202(f)(1)(B)(ii) of such Act (42 U.S.C. 402(f)(1)(B)(ii)) is 
        amended by striking ``has attained age 50 but has not attained 
        age 60 and''.
            (3) Conforming amendment.--Section 202(q)(3)(A) of such Act 
        (42 U.S.C. 402(q)(3)(A)) is amended by striking ``If the first 
        month'' and all that follows through ``widow's or widower's 
        insurance benefit)'' and inserting ``If the first month for 
        which an individual both is entitled to a wife's or husband's 
        insurance benefit and has attained age 62 or for which an 
        individual is entitled to a widow's or widower's insurance 
        benefit''.
    (b) Preclusion of Entitlement After Early Remarriage.--
            (1) Widow's insurance benefits.--Section 202(e)(1)(B)(ii) 
        of such Act (42 U.S.C. 402(e)(1)(B)(ii)) is amended by 
        inserting ``and has not remarried prior to attaining the age 
        which is 12 years less than early retirement age (as defined in 
        section 216(l)(2))'' before the comma.
            (2) Widower's insurance benefits.--Section 202(f)(1)(B)(ii) 
        of such Act (42 U.S.C. 402(f)(1)(B)(ii)) is amended by 
        inserting ``and has not remarried prior to attaining the age 
        which is 12 years less than early retirement age (as defined in 
        section 216(l)(2))'' before the comma.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to benefits payable for months after December 2022 
and for which applications are filed after December 2022.

SEC. 306. WAIVE 2-YEAR DURATION OF DIVORCE REQUIREMENT.

    (a) Wife's Insurance Benefits.--Section 202(b)(4)(A) of the Social 
Security Act (42 U.S.C. 402(b)(4)(A)) is amended by adding at the end 
the following new sentence: ``The criterion for entitlement under 
clause (ii) shall be deemed met upon the remarriage of the insured 
individual to someone other than the applicant during the 2-year period 
referred to in such clause.''.
    (b) Husband's Insurance Benefits.--Section 202(c)(4)(A) of such Act 
(42 U.S.C. 402(c)(4)(A)) is amended by adding at the end the following 
new sentence: ``The criterion for entitlement under clause (ii) shall 
be deemed met upon the remarriage of the insured individual to someone 
other than the applicant during the 2-year period referred to in such 
clause.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to benefits payable for months after December 2022 
and for which applications are filed after December 2022.
                                 <all>
```