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. 
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 ‘‘Keeping Social Secu-
rity Solvent Act of 2015’’. 
SEC. 2. REPEAL OF LIMITATION ON SOCIAL SECURITY 
WAGE BASE FOR FICA AND SECA. 
(a) FICA.—Paragraph (1) of section 3121(a) of the 
Internal Revenue Code of 1986 is hereby repealed. 
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(b) SECA.—Subsection (b) of section 1402 of such 
Code is amended by striking ‘‘include—’’ and all that fol-
lows through ‘‘3211.’’ and inserting ‘‘include the net earn-
ings from self-employment, if such net earnings for the 
taxable year are less than $400.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 31 of such Code is amended by 
striking subsection (b) and redesignating subsection 
(c) as subsection (b). 
(2) Section 51(h)(1)(A) of such Code is amend-
ed by striking ‘‘except that the contribution and ben-
efit base for each calendar year shall be deemed to 
be’’ and inserting ‘‘not to exceed’’. 
(3) Section 3121(s) of such Code is amended by 
striking ‘‘3102, 3111, and 3121(a)(1)’’ and insert-
ing ‘‘3102 and 3111’’. 
(4) Section 3122 of such Code is amended by 
striking ‘‘The person making such return may, for 
convenience of administration, make payments of the 
tax imposed under section 3111 with respect to such 
service without regard to the contribution and ben-
efit base limitation in section 3121(a)(1), and he 
shall not be required to obtain a refund of the tax 
paid under section 3111 on that part of the remu-
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neration not included in wages by reason of section 
3121(a)(1).’’. 
(5) Subsections (a), (b), (c), and (d) of section 
3125 of such Code are each amended by striking the 
last sentence. 
(6) Section 6413 of such Code is amended by 
striking subsection (c). 
(7) Section 643(d)(1) of such Code is amended 
by striking ‘‘31(c)’’ and inserting ‘‘31(b)’’. 
(8) Subsection (c) of section 230 of the Social 
Security Act is amended by striking ‘‘and sections 
1402, 3121, 3122, 3125, 6413, and 6654 of the In-
ternal Revenue Code of 1986’’. 
(d) EFFECTIVE DATE.— 
(1) The amendments made by subsections (a), 
(b), and (d) shall apply with respect to remuneration 
paid after December 31, 2015. 
(2) The amendments made by subsection (c) 
shall apply to taxable years beginning after Decem-
ber 31, 2015. 
Æ 
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