I 

114TH CONGRESS 

1ST SESSION H. R. 2078 

To amend the Internal Revenue Code of 1986 to repeal the limitation on 

the imposition of employment taxes on wages in excess of the contribution 

and benefit base. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 28, 2015 

Mr. TONKO 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 limitation on the imposition of employment taxes 

on wages in excess of the contribution and benefit base. 

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 ‘‘Keeping Social Secu5 rity Solvent Act of 2015’’. 

6 SEC. 2. REPEAL OF LIMITATION ON SOCIAL SECURITY 

7 WAGE BASE FOR FICA AND SECA. 

8 (a) FICA.—Paragraph (1) of section 3121(a) of the 

9 Internal Revenue Code of 1986 is hereby repealed. 


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1 (b) SECA.—Subsection (b) of section 1402 of such 

2 Code is amended by striking ‘‘include—’’ and all that fol3 lows through ‘‘3211.’’ and inserting ‘‘include the net earn4 ings from self-employment, if such net earnings for the 

5 taxable year are less than $400.’’. 

6 (c) CONFORMING AMENDMENTS.— 

7 (1) Section 31 of such Code is amended by 

8 striking subsection (b) and redesignating subsection 

9 (c) as subsection (b). 

10 (2) Section 51(h)(1)(A) of such Code is amend11 ed by striking ‘‘except that the contribution and ben12 efit base for each calendar year shall be deemed to 

13 be’’ and inserting ‘‘not to exceed’’. 

14 (3) Section 3121(s) of such Code is amended by 

15 striking ‘‘3102, 3111, and 3121(a)(1)’’ and insert16 ing ‘‘3102 and 3111’’. 

17 (4) Section 3122 of such Code is amended by 

18 striking ‘‘The person making such return may, for 

19 convenience of administration, make payments of the 

20 tax imposed under section 3111 with respect to such 

21 service without regard to the contribution and ben22 efit base limitation in section 3121(a)(1), and he 

23 shall not be required to obtain a refund of the tax 

24 paid under section 3111 on that part of the remuVerDate Sep 11 2014 03:33 May 07, 2015 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2078.IH H2078

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1 neration not included in wages by reason of section 

2 3121(a)(1).’’. 

3 (5) Subsections (a), (b), (c), and (d) of section 

4 3125 of such Code are each amended by striking the 

5 last sentence. 

6 (6) Section 6413 of such Code is amended by 

7 striking subsection (c). 

8 (7) Section 643(d)(1) of such Code is amended 

9 by striking ‘‘31(c)’’ and inserting ‘‘31(b)’’. 

10 (8) Subsection (c) of section 230 of the Social 

11 Security Act is amended by striking ‘‘and sections 

12 1402, 3121, 3122, 3125, 6413, and 6654 of the In13 ternal Revenue Code of 1986’’. 

14 (d) EFFECTIVE DATE.— 

15 (1) The amendments made by subsections (a), 

16 (b), and (d) shall apply with respect to remuneration 

17 paid after December 31, 2015. 

18 (2) The amendments made by subsection (c) 

19 shall apply to taxable years beginning after Decem20 ber 31, 2015. 

Æ 


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