I 
112TH CONGRESS 
1ST SESSION H. R. 3551 
To amend the extension of the temporary employee payroll tax holiday to 
give individuals the choice of whether to participate. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 2, 2011 
Mr. LANDRY (for himself, Mr. MCCLINTOCK, and Mr. MULVANEY) introduced 
the following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the extension of the temporary employee payroll 
tax holiday to give individuals the choice of whether 
to participate. 
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 Preser-
vation through Individual Choice Enhancement Act’’. 
SEC. 2. ELECTION TO TAKE EMPLOYEE PAYROLL TAX CUT. 
(a) IN GENERAL.—Section 601 of the Tax Relief, 
Unemployment Insurance Reauthorization, and Job Cre-
ation Act of 2010 is amended by redesignating subsections 
(b) through (e) as subsections (c) through (f), respectively, 
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and by inserting after subsection (a) the following new 
subsection: 
‘‘(b) ELECTION TO TAKE EMPLOYEE PAYROLL TAX 
CUT.— 
‘‘(1) IN GENERAL.—Subsection (a) shall apply 
with respect to remuneration received by any indi-
vidual for services rendered in a calendar year (or 
taxable year beginning in the calendar year) in the 
payroll tax holiday period only if a tax holiday elec-
tion under paragraph (2) is in effect with respect to 
such calendar year. 
‘‘(2) TAX HOLIDAY ELECTION.—For purposes 
of this subsection— 
‘‘(A) IN GENERAL.—The term ‘tax holiday 
election’ means, with respect to the individual, 
an election to have subsection (a) apply to a 
calendar year (or taxable year beginning in 
such calendar year) in the payroll tax holiday 
period beginning in or after 2012. Any such 
election shall remain in effect until such elec-
tion is revoked. 
‘‘(B) WHEN MADE.—An election with re-
spect to a calendar year (and a taxable year be-
ginning in the taxable year) may be made be-
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fore July 1 of the calendar year for which such 
remuneration is received. 
‘‘(C) REVOCATION OF ELECTION.—Subject 
to such conditions as the Secretary deems nec-
essary, an individual may revoke an election to 
have subsection (a) apply with respect to a cal-
endar year (and taxable year beginning in the 
calendar year) if such revocation is made before 
July 1 of the calendar year. 
‘‘(D) TIME
AND
MANNER
OF
ELECTION 
AND REVOCATION.—Any election and revocation 
under this subsection shall be made at such 
time and in such manner as the Secretary may 
prescribe. 
‘‘(3) SPECIAL RULES.— 
‘‘(A) 1ST EMPLOYMENT OR SELF-EMPLOY-
MENT
AFTER
BEGINNING
OF
YEAR.—In the 
case of an individual whose employment or self- 
employment first commences after the begin-
ning of the calendar year or taxable year (as 
the case may be), the election under paragraph 
(2)(A) shall be made before or with the begin-
ning of such employment. 
‘‘(B) MULTIPLE EMPLOYERS.—In the case 
that an individual is employed by more than 1 
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employer (including self-employment) for a pe-
riod, an election or revocation made under this 
subsection made with respect to remuneration 
from 1 employer shall apply to all employers. 
For purposes of the preceding sentence, the 
most recent valid election or revocation for a 
period shall be the only election or revocation 
(as the case may be) in effect for that period. 
‘‘(4) OVERPAYMENT AND UNDERPAYMENT OF 
TAX.— 
‘‘(A) CREDIT
FOR
OVERPAYMENT.—See 
sections 6402 and 6413 of such Code for provi-
sions relating to overpayments of employment 
taxes. 
‘‘(B) UNDERPAYMENT OF TAXES.—If, by 
reason of an election or revocation under this 
subsection for a calendar year or taxable year, 
an individual has a liability for tax under sec-
tion 1401(a), 3101(a), 3201(a), or 3211(a)(1) 
of such Code for the taxable year beginning 
with or in the calendar year, for purposes of 
subtitle F of such Code, such liability, together 
with interest on such liability at the under-
payment rate established under section 6621, 
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shall be assessed and collected in the manner 
prescribed by the Secretary. 
‘‘(5) REGULATIONS.—The Secretary, in con-
sultation with the Commissioner of Social Security, 
shall prescribe such regulations or other guidance as 
may be necessary to carry out this subsection. Such 
regulations or other guidance shall include proce-
dures providing for the exchange of information be-
tween the Secretary and the Commissioner of Social 
Security for purposes of this subsection.’’. 
(b) EXTENSION OF RETIREMENT AGE IN CONNEC-
TION WITH ELECTION TO TAKE PAYROLL TAX CUT.— 
Section 216(l) of the Social Security Act (42 U.S.C 
416(l)) is amended by adding at the end the following new 
paragraph: 
‘‘(4)(A) For each calendar year beginning with or 
after 2012 for which section 601(a) of the Tax Relief, Un-
employment Insurance Reauthorization, and Job Creation 
Act of 2010 applies with respect to the wages received by 
an individual for services rendered in such year, the retire-
ment age (as defined in paragraph (1)) of such individual 
shall be increased by 1 month. 
‘‘(B) In the case of any taxable year for which such 
section 601(a) applies (with respect to remuneration re-
ceived by an individual as self-employment income for 
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services rendered in such taxable year), any calendar year 
in which such taxable year commences shall be treated as 
a calendar year for which such section 601(a) applies as 
described in subparagraph (A).’’. 
Æ 
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