I 

109TH CONGRESS 

1ST SESSION H. R. 1809 

To amend the Internal Revenue Code of 1986 to repeal the 1993 income 

tax increase on Social Security benefits to increase the age at which 

distributions must commence from certain retirement plans from 70 

1/2 to 80. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 21, 2005 

Mr. WELDON of Florida introduced the following bill; which was referred to 

the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to repeal 

the 1993 income tax increase on Social Security benefits 

to increase the age at which distributions must commence from certain retirement plans from 70 1/2 to 

80. 

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 ‘‘Seniors’ Retirement 

5 Recovery Act of 2005’’. 
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1 SEC. 2. REPEAL OF 1993 INCOME TAX INCREASE ON SOCIAL 

2 SECURITY BENEFITS. 

3 (a) RESTORATION OF PRIOR LAW FORMULA.—Sub4 section (a) of section 86 of the Internal Revenue Code of 

5 1986 is amended to read as follows: 

6 ‘‘(a) IN GENERAL.—Gross income for the taxable 

7 year of any taxpayer described in subsection (b) (notwith8 standing section 207 of the Social Security Act) includes 

9 Social Security benefits in an amount equal to the lesser 

10 of— 

11 ‘‘(1) one-half of the Social Security benefits re12 ceived during the taxable year, or 

13 ‘‘(2) one-half of the excess described in sub14 section (b)(1).’’. 

15 (b) REPEAL OF ADJUSTED BASE AMOUNT.—Sub16 section (c) of section 86 of such Code is amended to read 

17 as follows: 

18 ‘‘(c) BASE AMOUNT.—For purposes of this section, 

19 the term ‘base amount’ means— 

20 ‘‘(1) except as otherwise provided in this sub21 section, $25,000, 

22 ‘‘(2) $32,000 in the case of a joint return, and 

23 ‘‘(3) zero in the case of a taxpayer who— 

24 ‘‘(A) is married as of the close of the tax25 able year (within the meaning of section 7703) 
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1 but does not file a joint return for such year, 

2 and 

3 ‘‘(B) does not live apart from his spouse at 

4 all times during the taxable year.’’. 

5 (c) CONFORMING AMENDMENTS.— 

6 (1) Subparagraph (A) of section 871(a)(3) of 

7 such Code is amended by striking ‘‘85 percent’’ and 

8 inserting ‘‘50 percent’’. 

9 (2)(A) Subparagraph (A) of section 121(e)(1) 

10 of the Social Security Amendments of 1983 (Public 

11 Law 98–21) is amended— 

12 (i) by striking ‘‘(A) There’’ and inserting 

13 ‘‘There’’; 

14 (ii) by striking ‘‘(i)’’ immediately following 

15 ‘‘amounts equivalent to’’; and 

16 (iii) by striking ‘‘, less (ii)’’ and all that 

17 follows and inserting a period. 

18 (B) Paragraph (1) of section 121(e) of such Act 

19 is amended by striking subparagraph (B). 

20 (C) Paragraph (3) of section 121(e) of such Act 

21 is amended by striking subparagraph (B) and by re22 designating subparagraph (C) as subparagraph (B). 

23 (D) Paragraph (2) of section 121(e) of such 

24 Act is amended in the first sentence by striking 

25 ‘‘paragraph (1)(A)’’ and inserting ‘‘paragraph (1)’’. 
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1 (d) EFFECTIVE DATES.— 

2 (1) IN GENERAL.—Except as otherwise pro3 vided in this subsection, the amendments made by 

4 this section shall apply to taxable years beginning 

5 after December 31, 2005. 

6 (2) SUBSECTION (C)(1).—The amendment made 

7 by subsection (c)(1) shall apply to benefits paid after 

8 December 31, 2005. 

9 (3) SUBSECTION (C)(2).—The amendments 

10 made by subsection (c)(2) shall apply to tax liabil11 ities for taxable years beginning after December 31, 

12 2005. 

13 (e) MAINTENANCE OF TRANSFERS TO HOSPITAL IN14 SURANCE TRUST FUND.— 

15 (1) IN GENERAL.—There are hereby appro16 priated to the Hospital Insurance Trust Fund estab17 lished under section 1817 of the Social Security Act 

18 amounts equal to the reduction in revenues to the 

19 Treasury by reason of the enactment of this Act. 

20 Amounts appropriated by the preceding sentence 

21 shall be transferred from the general fund at such 

22 times and in such manner as to replicate to the ex23 tent possible the transfers which would have oc24 curred to such Trust Fund had this Act not been 

25 enacted. 
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1 (2) REPORTS.—The Secretary of the Treasury 

2 or the Secretary’s delegate shall annually report to 

3 the Committee on Ways and Means of the House of 

4 Representatives and the Committee on Finance of 

5 the Senate the amounts and timing of the transfers 

6 under this subsection. 

7 SEC. 3. AGE FOR BEGINNING MANDATORY DISTRIBUTIONS 

8 INCREASED TO 80. 

9 (a) QUALIFIED PENSION PLANS.—Subparagraphs 

10 (B)(iv) and (C) of section 401(a)(9) of the Internal Rev11 enue Code of 1986 (relating to required distributions) are 

each amended by striking ‘‘701 12 ⁄2’’ each place it appears 

13 and inserting ‘‘80’’. 

14 (b) INDIVIDUAL RETIREMENT PLANS.— 

15 (1) Paragraph (1) of section 219(d) of such 

16 Code is amended— 

(A) by striking ‘‘701 17 ⁄2’’ in the text and in18 serting ‘‘80’’, and 

(B) by striking ‘‘701 19 ⁄2’’ in the heading and 

20 inserting ‘‘80’’. 

21 (2) Subsection (b) of section 408 of such Code 

is amended by striking ‘‘701 22 ⁄2’’ and inserting ‘‘80’’. 

23 (c) ROTH IRA’S.—Paragraph (4) of section 408A(c) 

24 of such Code is amended— 
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(1) by striking ‘‘701 1 ⁄2’’ in the text and inserting 

2 ‘‘80’’, and 

(2) by striking ‘‘701 3 ⁄2’’ in the heading and in4 serting ‘‘80’’. 

5 (d) SECTION 457 PLANS.—Clause (i) of section 

457(d)(1)(A) of such Code is amended by striking ‘‘701 6 ⁄2’’ 

7 and inserting ‘‘80’’. 

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

9 this section shall apply to distributions after the date of 

10 the enactment of this Act. 

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