I 
113TH CONGRESS 
2D SESSION 
H. R. 5306 
To protect our Social Security system and improve benefits for current and 
future generations. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 31, 2014 
Mr. LARSON of Connecticut introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committees 
on Education and the Workforce and the Budget, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of 
such provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To protect our Social Security system and improve benefits 
for current and future generations. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Social Security 2100 
Act’’. 
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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 2014. 
(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 
2015 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: 
‘‘(H) the term ‘Consumer Price Index’ means 
the Consumer Price Index for Elderly Consumers 
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(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 
an amount based on a change in benefit amounts resulting 
from a determination made under this subsection shall be 
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(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 2014, 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. 
‘‘(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: 
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‘‘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 2015, the poverty guide-
line for 2014; and 
‘‘(II) for any calendar year after 2015, the an-
nual dollar amount for 2015 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 
‘‘(bb) the national average wage index (as 
so defined) for 2013. 
‘‘(iv) For purposes of this subparagraph— 
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‘‘(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 2014’ 
means the annual poverty guideline for 2014 (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 2014 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, 2014. 
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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 2013. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2014.— 
(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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