II 

117TH CONGRESS 

2D SESSION S. 3659 

To exempt premium pay received by semi-retired workers during the COVID– 

19 pandemic from the Social Security retirement earnings test. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 16, 2022 

Ms. COLLINS (for herself, Mr. BROWN, Mr. CASSIDY, and Mr. CASEY) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To exempt premium pay received by semi-retired workers 

during the COVID–19 pandemic from the Social Security 

retirement earnings test. 

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 ‘‘Supporting Essential 

5 Workers in Retirement Act’’. 


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•S 3659 IS

1 SEC. 2. EXEMPTION OF PREMIUM PAY RECEIVED BY WORK2 ERS DURING THE COVID–19 PANDEMIC FROM 

3 THE SOCIAL SECURITY RETIREMENT EARN4 INGS TEST. 

5 (a) IN GENERAL.—For purposes of subsection (b) of 

6 section 203 of the Social Security Act (42 U.S.C. 403), 

7 the amount of any additional earnings received by an indi8 vidual that is attributable to the individual’s receipt of 

9 premium pay shall not be included in the determination 

10 of the individual’s excess earnings under subsection (f)(3) 

11 of such section for any taxable year. 

12 (b) DEFINITIONS.—In this section: 

13 (1) COVID–19 EMERGENCY PERIOD.—The 

14 term ‘‘COVID–19 emergency period’’ means the pe15 riod that begins on March 13, 2020, and ends on 

16 December 31, 2021. 

17 (2) ESSENTIAL WORK.—The term ‘‘essential 

18 work’’ means any work that— 

19 (A) is performed during the COVID–19 

20 emergency period; and 

21 (B) is needed to maintain continuity of op22 erations of essential critical infrastructure sec23 tors and additional sectors as each Governor of 

24 a State or territory, or each Tribal government, 

25 may have designated as critical to protect the 

26 health and well-being of the residents of their 


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•S 3659 IS

1 State, territory, or Tribal government pursuant 

2 to section 602(g)(2) of the Social Security Act 

3 (42 U.S.C. 802(g)(2)). 

4 (3) PREMIUM PAY.—The term ‘‘premium pay’’ 

5 means— 

6 (A) a higher rate of pay to workers, be7 yond normal compensation, for performing es8 sential work during the COVID–19 emergency 

9 period; or 

10 (B) compensation paid to a worker for 

11 hours of essential work performed in addition to 

12 the worker’s normal work schedule that results 

13 in the worker receiving a higher average weekly 

14 compensation compared to the average weekly 

15 compensation received by the worker for work 

16 performed in the same position for the same 

17 employer during the period that begins on Jan18 uary 1, 2020, and ends on March 13, 2020, or, 

19 if less, the average weekly compensation re20 ceived by the worker for work performed in the 

21 same position for the same employer during any 

22 portion of such period that is not less than 14 

23 consecutive days. 

24 (c) EMPLOYER VERIFICATION.— 


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•S 3659 IS

1 (1) IN GENERAL.—Not later than 30 days after 

2 the date of the enactment of this Act, the Commis3 sioner of Social Security shall issue guidance pro4 viding for the verification by employers of record for 

5 employees who performed essential work during the 

6 COVID–19 emergency period of premium pay dis7 bursed to such employees using Form SSA–131, 

8 Employer Report of Special Payments. 

9 (2) NOTICE TO EMPLOYEES.—Not later than 

10 90 days after the date of issuance of such guidance, 

11 employers shall inform employees who performed es12 sential work during the COVID–19 emergency pe13 riod of their eligibility to elect to have their premium 

14 pay excluded in the determination of the individual’s 

15 excess earnings under section 203(f)(3) of the Social 

16 Security Act (42 U.S.C. 403(f)(3)) for any taxable 

17 year. 

Æ 


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