SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Social Security 2100 
Act’’. 
TITLE I—STRENGTHENING 
BENEFITS 
SEC. 101. ACROSS-THE-BOARD BENEFIT INCREASE. 
(a) IN GENERAL.—Section 215(a)(1)(A)(i) of the So-
cial Security Act (42 U.S.C. 415(a)(1)(A)(i)) is amended 
by striking ‘‘90 percent’’ and inserting ‘‘93 percent’’. 
(b) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendment made by 
subsection (a) shall apply with respect to monthly 
insurance benefits payable for any month after De-
cember 2015. 
(2) RECOMPUTATION OF PRIMARY INSURANCE 
AMOUNTS.—Notwithstanding section 215(f) of the 
Social Security Act, the Commissioner of Social Se-
curity shall recompute primary insurance amounts 
originally computed for months prior to January 
2016 to the extent necessary to carry out the 
amendments made by this section. 
SEC. 102. COMPUTATION OF COST-OF-LIVING INCREASES. 
(a) IN GENERAL.—Section 215(i)(1) of the Social Se-
curity Act (42 U.S.C. 415(i)(1)) is amended by adding 
at the end the following new subparagraph: 
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‘‘(H) the term ‘Consumer Price Index’ means 
the Consumer Price Index for Elderly Consumers 
(CPI–E, as published by the Bureau of Labor Sta-
tistics of the Department of Labor).’’. 
(b) APPLICATION TO PRE-1979 LAW.— 
(1) IN GENERAL.—Section 215(i)(1) of the So-
cial 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 new 
subparagraph: 
‘‘(D) the term ‘Consumer Price Index’ means 
the Consumer Price Index for Elderly Consumers 
(CPI–E, as published by the Bureau of Labor Sta-
tistics 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 102 of the So-
cial Security 2100 Act’’ after ‘‘1986’’. 
(c) NO EFFECT ON ADJUSTMENTS UNDER OTHER 
LAWS.—Section 215(i) of the Social Security Act (42 
U.S.C. 415(i)) is amended by adding at the end the fol-
lowing: 
‘‘(6) Any provision of law (other than in this title, 
title VIII, or title XVI) which provides for adjustment of 
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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 amend-
ments made by section 102 of the Social Security 2100 
Act.’’. 
(d) PUBLICATION OF CONSUMER PRICE INDEX FOR 
ELDERLY CONSUMERS.—The Bureau of Labor Statistics 
of the Department of Labor shall prepare and publish the 
index authorized by section 191 of the Older Americans 
Amendments Act of 1987 (29 U.S.C. 2 note) for each cal-
endar month, beginning with July of the calendar year fol-
lowing the calendar year in which this Act is enacted, and 
such index shall be known as the ‘‘Consumer Price Index 
for Elderly Consumers’’. 
(e) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to determinations made with re-
spect to cost-of-living computation quarters (as defined in 
section 215(i)(1)(B) of the Social Security Act (42 U.S.C. 
415(i)(1)(B))) ending on or after September 30 of the sec-
ond calendar year following the calendar year in which this 
Act is enacted. 
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SEC. 103. INCREASE IN MINIMUM BENEFIT FOR LIFETIME 
LOW EARNERS BASED ON YEARS IN THE 
WORKFORCE. 
(a) IN GENERAL.—Section 215(a)(1) of the Social 
Security Act (42 U.S.C. 415(a)(1)) is amended— 
(1) by redesignating subparagraph (D) as sub-
paragraph (E); and 
(2) by inserting after subparagraph (C) the fol-
lowing new subparagraph: 
‘‘(D)(i) Effective with respect to the benefits of indi-
viduals who become eligible for old-age insurance benefits 
or disability insurance benefits (or die before becoming so 
eligible) after 2015, no primary insurance amount com-
puted under subparagraph (A) may be less than the great-
er of— 
‘‘(I) the minimum monthly amount computed 
under subparagraph (C); or 
‘‘(II) in the case of an individual who has more 
than 10 years of work (as defined in clause (iv)(I)), 
the alternative minimum amount determined under 
clause (ii). 
‘‘(ii)(I) The alternative minimum amount determined 
under this clause is the applicable percentage of 1⁄12 of 
the annual dollar amount determined under clause (iii) for 
the year in which the amount is determined. 
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‘‘(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 ......................................................................................
6.25 percent
12 ......................................................................................
12.50 percent
13 ......................................................................................
18.75 percent
14 ......................................................................................
25.00 percent
15 ......................................................................................
31.25 percent
16 ......................................................................................
37.50 percent
17 ......................................................................................
43.75 percent
18 ......................................................................................
50.00 percent
19 ......................................................................................
56.25 percent
20 ......................................................................................
62.50 percent
21 ......................................................................................
68.75 percent
22 ......................................................................................
75.00 percent
23 ......................................................................................
81.25 percent
24 ......................................................................................
87.50 percent
25 ......................................................................................
93.75 percent
26 ......................................................................................
100.00 percent
27 ......................................................................................
106.25 percent
28 ......................................................................................
112.50 percent
29 ......................................................................................
118.75 percent
30 or more ........................................................................
125.00 percent. 
‘‘(iii) The annual dollar amount determined under 
this clause is— 
‘‘(I) for calendar year 2016, the poverty guide-
line for 2015; and 
‘‘(II) for any calendar year after 2016, the an-
nual dollar amount for 2016 multiplied by the ratio 
of— 
‘‘(aa) the national average wage index (as 
defined in section 209(k)(1)) for the second cal-
endar year preceding the calendar year for 
which the determination is made, to 
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‘‘(bb) the national average wage index (as 
so defined) for 2014. 
‘‘(iv) For purposes of this subparagraph— 
‘‘(I) the term ‘year of work’ means, with re-
spect to an individual, a year to which 4 quarters of 
coverage have been credited based on such individ-
ual’s wages and self-employment income; and 
‘‘(II) the term ‘poverty guideline for 2015’ 
means the annual poverty guideline for 2015 (as up-
dated annually in the Federal Register by the De-
partment of Health and Human Services under the 
authority of section 673(2) of the Omnibus Budget 
Reconciliation Act of 1981) as applicable to a single 
individual.’’. 
(b) 
RECOMPUTATION.—Notwithstanding 
section 
215(f)(1) of the Social Security Act, the Commissioner of 
Social Security shall recompute primary insurance 
amounts originally computed for months prior to Novem-
ber 2015 to the extent necessary to carry out the amend-
ments made by this section. 
(c) CONFORMING AMENDMENT.—Section 209(k)(1) 
of such Act (42 U.S.C. 409(k)(1)) is amended by inserting 
‘‘215(a)(1)(E),’’ after ‘‘215(a)(1)(D),’’. 
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SEC. 104. INCREASE IN THRESHOLD AMOUNTS AND RATE 
FOR INCLUSION OF SOCIAL SECURITY BENE-
FITS IN INCOME. 
(a) IN GENERAL.—Subsection (a) of section 86 of the 
Internal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(a) IN GENERAL.—Gross income for the taxable 
year of any taxpayer described in subsection (b) (notwith-
standing section 207 of the Social Security Act) includes 
social security benefits in an amount equal to the lesser 
of— 
‘‘(1) 85 percent of the social security benefits 
received during the taxable year, or 
‘‘(2) one-half of the excess described in sub-
section (b)(1).’’. 
(b) BASE AMOUNT.—Subsection (c) of section 86 of 
such Code is amended to read as follows: 
‘‘(c) BASE AMOUNT.—For purposes of this section, 
the term ‘base amount’ means— 
‘‘(1) except as otherwise provided in this para-
graph, $50,000, 
‘‘(2) $100,000 in the case of a joint return, and 
‘‘(3) zero in the case of a taxpayer who— 
‘‘(A) is married as of the close of the tax-
able year (within the meaning of section 7703) 
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but does not file a joint return for such year, 
and 
‘‘(B) does not live apart from his spouse at 
all times during the taxable year.’’. 
(c) HOSPITAL
INSURANCE
TRUST
FUND
HELD 
HARMLESS.—Section 121(e)(1) of the Social Security 
Amendments of 1986 (42 U.S.C. 401 note) is amended 
by adding at the end the following new subparagraph: 
‘‘(C) The amounts appropriated to the hospital 
insurance trust fund by subparagraph (B) shall be 
determined, and transferred from the general fund, 
at such times and in such manner so as to replicate, 
to the extent possible, the appropriations and trans-
fers which would have occurred with respect to such 
trust fund had subsections (a) and (b) of section 
104 of the Social Security 2100 Act not been en-
acted.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
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TITLE II—STRENGTHENING THE 
TRUST FUND 
SEC. 201. DETERMINATION OF WAGES AND SELF-EMPLOY-
MENT INCOME ABOVE CONTRIBUTION AND 
BENEFIT BASE AFTER 2015. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2015.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE.— 
(A) IN GENERAL.—Paragraph (1) of sec-
tion 3121(a) of the Internal Revenue Code of 
1986 is amended by inserting after ‘‘such cal-
endar year.’’ the following: ‘‘The preceding sen-
tence shall apply only to calendar years for 
which the contribution and benefit base (as so 
determined) is less than $400,000, and, for 
such calendar years, only to the extent remu-
neration paid to such employee by such em-
ployer with respect to employment does not ex-
ceed $400,000.’’. 
(B) 
CONFORMING
AMENDMENT.—Para-
graph (1) of section 3121(a) of the Internal 
Revenue Code of 1986 is amended by striking 
‘‘Act) to’’ and inserting ‘‘Act), or in excess of 
$400,000, to’’. 
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(2) AMENDMENT
TO
THE
SOCIAL
SECURITY 
ACT.—Section 209(a)(1)(I) of the Social Security 
Act (42 U.S.C. 409(a)(1)(I)) is amended by insert-
ing before the semicolon at the end the following: 
‘‘except that this subparagraph shall apply only to 
calendar years for which the contribution and ben-
efit base (as so determined) is less than $400,000, 
and, for such calendar years, only to the extent re-
muneration paid to such employee by such employer 
with respect to employment does not exceed 
$400,000’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to remu-
neration paid in calendar years after 2015. 
(b) DETERMINATION
OF SELF-EMPLOYMENT IN-
COME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 
2015.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE.— 
(A) IN GENERAL.—Paragraph (1) of sec-
tion 1402(b) of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘(1) in the case of the tax imposed by section 
1401(a), an amount equal to— 
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‘‘(A) $400,000, reduced (but not below 
zero) by 
‘‘(B) the sum of— 
‘‘(i) the part of the net earnings from 
self-employment (if any) which is not in 
excess of— 
‘‘(I) the amount equal to the con-
tribution and benefit base (as deter-
mined under section 230 of the Social 
Security Act) which is effective for the 
calendar year in which such taxable 
year begins, minus 
‘‘(II) the amount of the wages 
paid to such individual during such 
taxable year, plus 
‘‘(ii) the amount of the wages paid to 
such individual during such taxable year 
which is in excess of the amount in clause 
(i)(I); or’’. 
(B) PHASEOUT.—Subsection (b) of section 
1402 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following: 
‘‘Paragraph (1) shall apply only to taxable 
years beginning in calendar years for which the 
contribution and benefit base (as determined 
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under section 230 of the Social Security Act) is 
less than $400,000.’’. 
(2) AMENDMENTS
TO
THE
SOCIAL
SECURITY 
ACT.— 
(A) IN
GENERAL.—Section 211(b)(1) of 
the Social Security Act (42 U.S.C. 411(b)) is 
amended— 
(i) in subparagraph (I)— 
(I) by inserting ‘‘and before 
2015’’ after ‘‘1974’’; and 
(II) by striking ‘‘or’’ at the end; 
and 
(ii) by adding at the end the fol-
lowing: 
‘‘(J) For any taxable year beginning in any 
calendar year after 2015, an amount equal to— 
‘‘(i) $400,000, reduced (but not below 
zero) by 
‘‘(ii) the sum of— 
‘‘(I) the part of the net earnings 
from self-employment (if any) which is 
not in excess of— 
‘‘(aa) the amount equal to 
the contribution and benefit base 
(as determined under section 
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230) which is effective for the 
calendar year in which such tax-
able year begins, minus 
‘‘(bb) the amount of the 
wages paid to such individual 
during such taxable year, plus 
‘‘(II) the amount of the wages 
paid to such individual during such 
taxable year which is in excess of the 
amount in subclause (I)(aa); or’’. 
(B) PHASEOUT.—Section 211(b) of the 
Social Security Act (42 U.S.C. 411(b)) is 
amended by adding at the end the following: 
‘‘Paragraph (1) shall apply only to taxable 
years beginning in calendar years for which the 
contribution and benefit base (as determined 
under section 230) is less than $400,000.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to net earnings from 
self-employment derived, and remuneration paid, in 
calendar years after 2015. 
SEC. 202. INCLUSION OF EARNINGS OVER $400,000 IN SO-
CIAL SECURITY BENEFIT FORMULA. 
(a) INCLUSION OF EARNINGS OVER $400,000 IN DE-
TERMINATION OF PRIMARY INSURANCE AMOUNTS.—Sec-
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tion 215(a)(1)(A) of the Social Security Act (42 U.S.C. 
415(a)(1)(A)) is amended— 
(1) in clause (ii), by striking ‘‘and’’ at the end; 
(2) in clause (iii), by inserting ‘‘and’’ at the 
end; and 
(3) by inserting after clause (iii) the following: 
‘‘(iv) 2 percent of the individual’s excess aver-
age indexed monthly earnings (as defined in sub-
section (b)(5)(A)).’’. 
(b) DEFINITION
OF EXCESS AVERAGE INDEXED 
MONTHLY EARNINGS.—Section 215(b) of the Social Secu-
rity Act (42 U.S.C. 415(b)) is amended— 
(1) by striking ‘‘wages’’ and ‘‘self-employment 
income’’ each place such terms appear and inserting 
‘‘basic wages’’ and ‘‘basic self-employment income’’, 
respectively; and 
(2) by adding at the end the following: 
‘‘(5)(A) An individual’s excess average indexed 
monthly earnings shall be equal to the amount of the indi-
vidual’s average indexed monthly earnings that would be 
determined under this subsection by substituting ‘excess 
wages’ for ‘basic wages’ and ‘excess self-employment in-
come’ for ‘basic self-employment income’ each place such 
terms appear in this subsection (except in this paragraph). 
‘‘(B) For purposes of this subsection— 
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‘‘(i) the term ‘basic wages’ means that portion 
of the wages of an individual paid in a year that 
does not exceed the contribution and benefit base for 
the year; 
‘‘(ii) the term ‘basic self-employment income’ 
means that portion of the self-employment income of 
an individual credited to a year that does not exceed 
an amount equal to the contribution and benefit 
base for the year minus the amount of the wages 
paid to the individual in the year; 
‘‘(iii) the term ‘excess wages’ means that por-
tion of the wages of an individual paid in a year 
after 2015 in excess of the higher of $400,000 or 
the contribution and benefit base for the year; and 
‘‘(iv) the term ‘excess self-employment income’ 
means that portion of the self-employment income of 
an individual credited to a year after 2015 in excess 
of the higher of $400,000 or such contribution and 
benefit base.’’. 
(c) CONFORMING AMENDMENT.—Section 215(e)(1) 
of the Social Security Act (42 U.S.C. 415(e)(1)) is amend-
ed by inserting ‘‘and before 2016’’ after ‘‘1974’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to individuals who ini-
tially become eligible (within the meaning of section 
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215(a)(3)(B) of the Social Security Act) for old-age or dis-
ability insurance benefits under title II of the Social Secu-
rity Act, or who die (before becoming eligible for such ben-
efits), in any calendar year after 2015. 
SEC. 203. INCREASE IN SOCIAL SECURITY TAX RATE. 
(a) TAX ON EMPLOYEES.—The table in subsection 
(a) of section 3101 of the Internal Revenue Code of 1986 
is amended to read as follows: 
‘‘In cases of wages 
The rate of tax 
received during: 
shall be: 
1990 or any calendar year before 2018 ............................
6.20 percent
2018 ..................................................................................
6.25 percent
2019 ..................................................................................
6.30 percent
2020 ..................................................................................
6.35 percent
2021 ..................................................................................
6.40 percent
2022 ..................................................................................
6.45 percent
2023 ..................................................................................
6.50 percent
2024 ..................................................................................
6.55 percent
2025 ..................................................................................
6.60 percent
2026 ..................................................................................
6.65 percent
2027 ..................................................................................
6.70 percent
2028 ..................................................................................
6.75 percent
2029 ..................................................................................
6.80 percent
2030 ..................................................................................
6.85 percent
2031 ..................................................................................
6.90 percent
2032 ..................................................................................
6.95 percent
2033 ..................................................................................
7.00 percent
2034 ..................................................................................
7.05 percent
2035 ..................................................................................
7.10 percent
2036 ..................................................................................
7.15 percent
2037 ..................................................................................
7.20 percent
2038 ..................................................................................
7.25 percent
2039 ..................................................................................
7.30 percent
2040 ..................................................................................
7.35 percent
any calendar year after 2040 and before 2080 ................
7.40 percent
2080 ..................................................................................
7.45 percent
2081 ..................................................................................
7.50 percent
2082 ..................................................................................
7.55 percent
2083 ..................................................................................
7.60 percent
2084 ..................................................................................
7.65 percent.’’. 
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(b) TAX ON EMPLOYERS.—The table in subsection 
(a) of section 3111 of the Internal Revenue Code of 1986 
is amended to read as follows: 
‘‘In cases of wages 
The rate of tax 
received during: 
shall be: 
1990 or any calendar year before 2018 ............................
6.20 percent
2018 ..................................................................................
6.25 percent
2019 ..................................................................................
6.30 percent
2020 ..................................................................................
6.35 percent
2021 ..................................................................................
6.40 percent
2022 ..................................................................................
6.45 percent
2023 ..................................................................................
6.50 percent
2024 ..................................................................................
6.55 percent
2025 ..................................................................................
6.60 percent
2026 ..................................................................................
6.65 percent
2027 ..................................................................................
6.70 percent
2028 ..................................................................................
6.75 percent
2029 ..................................................................................
6.80 percent
2030 ..................................................................................
6.85 percent
2031 ..................................................................................
6.90 percent
2032 ..................................................................................
6.95 percent
2033 ..................................................................................
7.00 percent
2034 ..................................................................................
7.05 percent
2035 ..................................................................................
7.10 percent
2036 ..................................................................................
7.15 percent
2037 ..................................................................................
7.20 percent
2038 ..................................................................................
7.25 percent
2039 ..................................................................................
7.30 percent
2040 ..................................................................................
7.35 percent
any calendar year after 2040 and before 2080 ................
7.40 percent
2080 ..................................................................................
7.45 percent
2081 ..................................................................................
7.50 percent
2082 ..................................................................................
7.55 percent
2083 ..................................................................................
7.60 percent
2084 ..................................................................................
7.65 percent.’’. 
(c) SELF-EMPLOYMENT INCOME.—The table in sub-
section (a) of section 1401 of the Internal Revenue Code 
of 1986 is amended to read as follows: 
‘‘In cases of wages 
The rate of tax 
received during: 
shall be: 
1990 or any calendar year before 2018 ............................
12.40 percent
2018 ..................................................................................
12.50 percent
2019 ..................................................................................
12.60 percent
2020 ..................................................................................
12.70 percent
2021 ..................................................................................
12.80 percent
2022 ..................................................................................
12.90 percent
2023 ..................................................................................
13.00 percent
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‘‘In cases of wages 
The rate of tax 
received during: 
shall be: 
2024 ..................................................................................
13.10 percent
2025 ..................................................................................
13.20 percent
2026 ..................................................................................
13.30 percent
2027 ..................................................................................
13.40 percent
2028 ..................................................................................
13.50 percent
2029 ..................................................................................
13.60 percent
2030 ..................................................................................
13.70 percent
2031 ..................................................................................
13.80 percent
2032 ..................................................................................
13.90 percent
2033 ..................................................................................
14.00 percent
2034 ..................................................................................
14.10 percent
2035 ..................................................................................
14.20 percent
2036 ..................................................................................
14.30 percent
2037 ..................................................................................
14.40 percent
2038 ..................................................................................
14.50 percent
2039 ..................................................................................
14.60 percent
2040 ..................................................................................
14.70 percent
any calendar year after 2040 and before 2080 ................
14.80 percent
2080 ..................................................................................
14.90 percent
2081 ..................................................................................
15.00 percent
2082 ..................................................................................
15.10 percent
2083 ..................................................................................
15.20 percent
2084 ..................................................................................
15.30 percent.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to remuneration received, and tax-
able years beginning, after December 31, 2015. 
SEC. 204. REALLOCATION OF PAYROLL TAX REVENUE 
FROM THE OLD-AGE AND SURVIVORS INSUR-
ANCE TRUST FUND TO THE FEDERAL DIS-
ABILITY INSURANCE TRUST FUND. 
(1) WAGES.—Section 201(b)(1) of the Social 
Security Act (42 U.S.C. 401(b)(1)) is amended by 
striking ‘‘and (R) 1.80 per centum of the wages (as 
so defined) paid after December 31, 1999, and so 
reported’’ and inserting ‘‘(R) 1.80 per centum of the 
wages (as so defined) paid after December 31, 1999, 
and before January 1, 2015, and so reported, (S) 
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2.8 per centum of the wages (as so defined) paid 
after December 31, 2014, and before January 1, 
2016, and so reported, (T) 2.4 per centum of the 
wages (as so defined) paid after December 31, 2015, 
and before January 1, 2017, and so reported, (U) 
2.2 per centum of the wages (as so defined) paid 
after December 31, 2016, and before January 1, 
2020, and so reported, (V) 2.0 per centum of the 
wages (as so defined) paid after December 31, 2019, 
and before January 1, 2026, and so reported, and 
(W) 1.8 per centum of the wages (as so defined) 
paid after December 31, 2025, and so reported’’. 
(2) 
SELF-EMPLOYMENT
INCOME.—Section 
201(b)(2) of such Act (42 U.S.C. 401(b)(2)) is 
amended by striking ‘‘and (R) 1.80 per centum of 
the amount of self-employment income (as so de-
fined) so reported for any taxable year beginning 
after December 31, 1999’’ and inserting ‘‘(R) 1.80 
per centum of the amount of self-employment in-
come (as so defined) so reported for any taxable 
year beginning after December 31, 1999, and before 
January 1, 2015, (S) 2.8 per centum of the amount 
of self-employment income (as so defined) so re-
ported for any taxable year beginning after Decem-
ber 31, 2014, and before January 1, 2016, (T) 2.4 
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per centum of the amount of self-employment in-
come (as so defined) so reported for any taxable 
year beginning after December 31, 2015, and before 
January 1, 2017, (U) 2.2 per centum of the amount 
of self-employment income (as so defined) so re-
ported for any taxable year beginning after Decem-
ber 31, 2016, and before January 1, 2020, (V) 2.0 
per centum of the amount of self-employment in-
come (as so defined) so reported for any taxable 
year beginning after December 31, 2019, and before 
January 1, 2026, and (W) 1.8 per centum of the 
amount of self-employment income (as so defined) so 
reported for any taxable year beginning after De-
cember 31, 2025’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this section shall apply with respect to wages paid 
after December 31, 2014, and self-employment in-
come for taxable years beginning after such date. 
Æ 
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