I 
117TH CONGRESS 
1ST SESSION H. R. 5723 
To protect our Social Security system and improve benefits for current and 
future generations. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 26, 2021 
Mr. LARSON of Connecticut (for himself, Mr. CLYBURN, Mr. NEAL, Mr. DOG-
GETT, Mr. THOMPSON of California, Mr. BLUMENAUER, Mr. PASCRELL, 
Mr. DANNY K. DAVIS of Illinois, Ms. SA´NCHEZ, Mr. HIGGINS of New 
York, Ms. SEWELL, Ms. DELBENE, Ms. CHU, Ms. MOORE of Wisconsin, 
Mr. KILDEE, Mr. BRENDAN F. BOYLE of Pennsylvania, Mr. BEYER, Mr. 
EVANS, Mr. SUOZZI, Mr. PANETTA, Mr. GOMEZ, Mr. HORSFORD, Ms. 
PLASKETT, Ms. DELAURO, Mr. COURTNEY, Mr. HIMES, Mrs. HAYES, 
Ms. ADAMS, Mr. AGUILAR, Ms. ROYBAL-ALLARD, Mr. AUCHINCLOSS, Ms. 
BARRAGA´N, Ms. BASS, Mrs. BEATTY, Mr. BERA, Mr. BISHOP of Georgia, 
Ms. BONAMICI, Mr. BOWMAN, Mr. BROWN, Ms. BROWNLEY, Mrs. 
BUSTOS, Mr. BUTTERFIELD, Mr. CARBAJAL, Mr. CA´RDENAS, Mr. CAR-
SON, Mr. CARTER of Louisiana, Mr. CARTWRIGHT, Mr. CASE, Mr. 
CASTEN, Ms. CASTOR of Florida, Mr. CASTRO of Texas, Mr. CICILLINE, 
Ms. CLARK of Massachusetts, Ms. CLARKE of New York, Mr. CLEAVER, 
Mr. COHEN, Mrs. WATSON COLEMAN, Mr. CONNOLLY, Mr. COOPER, Mr. 
CORREA, Ms. OCASIO-CORTEZ, Mr. COSTA, Ms. CRAIG, Mr. CRIST, Mr. 
CROW, Mr. CUELLAR, Ms. DEAN, Mr. DEFAZIO, Ms. DEGETTE, Mrs. 
DEMINGS, Mr. DESAULNIER, Mr. DEUTCH, Mrs. DINGELL, Mr. MICHAEL 
F. DOYLE of Pennsylvania, Ms. ESCOBAR, Ms. ESHOO, Mr. ESPAILLAT, 
Ms. LEGER FERNANDEZ, Mr. FOSTER, Ms. LOIS FRANKEL of Florida, 
Mr. GALLEGO, Mr. GARAMENDI, Mr. GARCI´A of Illinois, Ms. GARCIA of 
Texas, Mr. VICENTE GONZALEZ of Texas, Mr. GREEN of Texas, Mr. GRI-
JALVA, Mr. HARDER of California, Ms. HOULAHAN, Mr. HUFFMAN, Ms. 
JACOBS of California, Ms. JAYAPAL, Mr. JEFFRIES, Mr. JOHNSON of 
Georgia, Ms. JOHNSON of Texas, Mr. JONES, Mr. KAHELE, Ms. KAPTUR, 
Mr. KEATING, Ms. KELLY of Illinois, Mr. KHANNA, Mr. KILMER, Mr. 
KIM of New Jersey, Mrs. KIRKPATRICK, Ms. KUSTER, Mr. LAMB, Mr. 
LANGEVIN, Mr. LARSEN of Washington, Mrs. LAWRENCE, Mr. LAWSON 
of Florida, Ms. JACKSON LEE, Ms. LEE of California, Mr. LEVIN of 
Michigan, Mr. LEVIN of California, Mr. LIEU, Ms. LOFGREN, Mr. 
LOWENTHAL, Mr. LYNCH, Mr. MALINOWSKI, Mr. SEAN PATRICK MALO-
NEY of New York, Mrs. CAROLYN B. MALONEY of New York, Ms. MAN-
NING, Ms. MATSUI, Ms. MCCOLLUM, Mr. MCEACHIN, Mr. MCGOVERN, 
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Mr. MCNERNEY, Mr. MEEKS, Ms. MENG, Mr. MFUME, Mr. MORELLE, 
Mr. MOULTON, Mr. MRVAN, Mr. NADLER, Mrs. NAPOLITANO, Mr. 
NEGUSE, Ms. NEWMAN, Mr. SAN NICOLAS, Mr. NORCROSS, Ms. NOR-
TON, Ms. OMAR, Mr. PALLONE, Mr. PAYNE, Mr. PERLMUTTER, Mr. 
PHILLIPS, Ms. PINGREE, Mr. POCAN, Ms. PORTER, Ms. PRESSLEY, Mr. 
PRICE of North Carolina, Mr. QUIGLEY, Mr. RASKIN, Ms. BLUNT ROCH-
ESTER, Ms. ROSS, Mr. RUIZ, Mr. RUPPERSBERGER, Mr. RUSH, Mr. 
RYAN, Mr. SABLAN, Mr. SARBANES, Ms. SCANLON, Ms. SCHAKOWSKY, 
Mr. SCHIFF, Ms. SCHRIER, Ms. WASSERMAN SCHULTZ, Mr. DAVID 
SCOTT of Georgia, Mr. SCOTT of Virginia, Mr. SHERMAN, Mr. SIRES, Ms. 
BUSH, Mr. SMITH of Washington, Mr. SOTO, Ms. SPEIER, Mr. STANTON, 
Ms. STRICKLAND, Mr. SWALWELL, Mr. TAKANO, Mr. THOMPSON of Mis-
sissippi, Ms. TITUS, Ms. TLAIB, Mr. TONKO, Mr. TORRES of New York, 
Mrs. TORRES of California, Mrs. TRAHAN, Mr. TRONE, Ms. UNDER-
WOOD, Mr. VARGAS, Mr. VEASEY, Mr. VELA, Ms. VELA´ZQUEZ, Ms. 
WATERS, Mr. WELCH, Ms. WILLIAMS of Georgia, Ms. WILSON of Flor-
ida, and Mr. YARMUTH) introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committees 
on Education and Labor, and Energy and Commerce, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
of such provisions as fall within the jurisdiction of the committee con-
cerned 
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 ‘‘Social Security 2100: A 
Sacred Trust’’. 
SEC. 2. TABLE OF CONTENTS. 
The table of contents for this Act is as follows: 
Sec. 1. Short title. 
Sec. 2. Table of contents. 
TITLE I—STRENGTHENING BENEFITS 
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Sec. 101. Across-the-board benefit increase. 
Sec. 102. More accurate cost-of-living adjustment. 
Sec. 103. Increasing the minimum benefit for long-term low earners. 
Sec. 104. Increasing threshold amounts and rate for inclusion of Social Secu-
rity benefits in income. 
Sec. 105. Improving benefits for widows and widowers in two-income house-
holds. 
Sec. 106. Increasing benefits for beneficiaries after 15 years of eligibility. 
Sec. 107. Providing caregiver credits for Social Security. 
Sec. 108. Eliminating the 5-month waiting period for disability benefits. 
Sec. 109. Establishing a gradual offset for disability beneficiaries with earn-
ings. 
Sec. 110. Repealing the government pension offset and windfall elimination 
provisions. 
Sec. 111. Extending the child’s benefit for post-secondary school students 
under age 26. 
Sec. 112. Increasing access to benefits for children who live with grandparents 
or other relatives. 
Sec. 113. Preventing an unintended drop in benefits relating to the application 
of the National Average Wage Index. 
Sec. 114. Holding SSI, Medicaid, and CHIP beneficiaries harmless. 
TITLE II—STRENGTHENING THE TRUST FUND 
Sec. 201. Determining wages and self-employment income above contribution 
and benefit base after 2021. 
Sec. 202. Including earnings over $400,000 in Social Security benefit formula. 
Sec. 203. Establishing the Social Security Trust Fund. 
TITLE III—STRENGTHENING SERVICE DELIVERY 
Sec. 301. Clarifying the requirement to mail Social Security account state-
ments. 
Sec. 302. Preventing closure of field and hearing offices and resident or rural 
contact stations. 
Sec. 303. Ensuring access to professional representation. 
TITLE I—STRENGTHENING 
BENEFITS 
SEC. 101. ACROSS-THE-BOARD BENEFIT INCREASE. 
(a) IN GENERAL.— 
(1) INCREASE IN PRIMARY INSURANCE AMOUNT 
COMPUTATION
FORMULA.—Section 215(a)(1)(A)(i) 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 
415(a)(1)(A)(i)) is amended by striking ‘‘90 per-
cent’’ and inserting ‘‘93 percent’’. 
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(b) CONFORMING AMENDMENT.—Section 215(a)(7) 
of such Act (42 U.S.C. 415(a)(7)) is amended by adding 
at the end the following: 
‘‘(F) With respect to monthly benefits payable for 
months in calendar years 2022 through 2026, this para-
graph shall be applied by increasing by 3 percentage 
points each of the percentages specified in subparagraph 
(B)(ii) and in the table in subparagraph (D).’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to monthly in-
surance benefits payable for months in calendar 
years 2022 through 2026. 
(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 
to the extent necessary— 
(A) to carry out the amendments made by 
this section; and 
(B) to account for the nonapplication of 
such amendments after calendar year 2026. 
(d) RULE OF CONSTRUCTION.—For purposes of ap-
plying subparagraphs (A) and (B) of section 215(i)(1) of 
the Social Security Act in any calendar year, nothing in 
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amended by inserting ‘‘and by section 102 of Social 
Security 2100: A Sacred Trust’’ 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 
applied and administered without regard to the amend-
ments made by subsections (a) and (b) of section 102 of 
Social Security 2100: A Sacred Trust.’’. 
(d) PUBLICATION OF CONSUMER PRICE INDEX FOR 
ELDERLY CONSUMERS.—The Bureau of Labor Statistics 
of the Department of Labor shall prepare and publish an 
index for each calendar month to be known as the ‘‘Con-
sumer Price Index for Elderly Consumers’’ that indicates 
changes over time in expenditures for consumption which 
are typical for individuals in the United States who have 
attained age 62. 
(e) EFFECTIVE DATE.—The amendments made by 
this section 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. 
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415(i)(1)(B))) ending on September 30 of calendar years 
2022 through 2026. 
SEC. 103. INCREASING THE MINIMUM BENEFIT FOR LONG- 
TERM LOW EARNERS. 
(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 2021, 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 
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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: 
‘‘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 2022, the poverty guide-
line for 2021; and 
‘‘(II) for any calendar year after 2022, the an-
nual dollar amount established for the calendar year 
preceding such calendar year, or, if larger, the an-
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nual dollar amount for 2022 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 2020. 
‘‘(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 2021’ 
means the annual poverty guideline for 2021 (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) 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),’’. 
(c) EFFECTIVE DATE.— 
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(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to monthly in-
surance benefits payable for months in calendar 
years 2022 through 2026. 
(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 
to the extent necessary— 
(A) to carry out the amendments made by 
this section; and 
(B) to account for the nonapplication of 
such amendments after calendar year 2026. 
SEC. 104. INCREASING 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— 
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‘‘(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, $35,000, 
‘‘(2) $50,000 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) 
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) TRANSFERS TO TRUST FUNDS.— 
(1) HOSPITAL INSURANCE TRUST FUND HELD 
HARMLESS.—Of the total revenue from taxation of 
social security benefits, there are appropriated to the 
Federal Hospital Insurance Trust Fund such 
amounts as would be transferred to such fund under 
section 121(e) of the Social Security Amendments of 
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1983 (42 U.S.C. 401 note) and section 86 of such 
Code as such sections were in effect on the day be-
fore the date of the enactment of this Act, at such 
times and in such manner as would be provided 
therein. 
(2) TRANSFERS TO PAYOR FUNDS.—Of the bal-
ance of the total revenue from taxation of social se-
curity benefits remaining after appropriations under 
paragraph (1) have been made, there are appro-
priated to each payor fund amounts equivalent to 
the portion of such balance equal to a fraction— 
(A) the numerator of which is the amount 
equivalent to the net revenues received in the 
Treasury attributable to the application of sec-
tions 86 and 871(a)(3) of such Code to pay-
ments from such payor fund made in taxable 
years beginning after December 31, 2021, and 
before January 1, 2027; and 
(B) the denominator of which is the total 
revenue from taxation of social security bene-
fits. 
(3) TRANSFERS.—The amounts appropriated 
by paragraph (2) to any payor fund shall be trans-
ferred from time to time (but not less frequently 
than quarterly) from the general fund of the Treas-
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ury on the basis of estimates made by the Secretary 
of the Treasury of the amounts referred to in such 
paragraph. Any such quarterly payment shall be 
made on the first day of such quarter and shall take 
into account social security benefits estimated to be 
received during such quarter. Proper adjustments 
shall be made in the amounts subsequently trans-
ferred to the extent prior estimates were in excess 
of or less than the amounts required to be trans-
ferred. 
(4) DEFINITIONS.—For purposes of this sub-
section— 
(A) TOTAL REVENUE FROM TAXATION OF 
SOCIAL SECURITY BENEFITS.—The term ‘‘total 
revenue from taxation of social security bene-
fits’’ means the amount equivalent to the net 
revenues received in the Treasury attributable 
to the application of sections 86 and 871(a)(3) 
of the Internal Revenue Code of 1986 to pay-
ments from any payor fund made in taxable 
years beginning after December 31, 2021, and 
before January 1, 2027. 
(B) PAYOR
FUND.—The term ‘‘payor 
fund’’ means any trust fund or account from 
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which payments of social security benefits are 
made. 
(C) SOCIAL
SECURITY
BENEFITS.—The 
term ‘‘social security benefits’’ has the meaning 
given such term by section 86(d)(1) of the In-
ternal Revenue Code of 1986. 
(5) 
CONFORMING
AMENDMENT.—Section 
121(e) of the Social Security Amendments of 1983 
(42 U.S.C. 401 note) is repealed. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2021, and before January 1, 2027. 
SEC. 105. IMPROVING BENEFITS FOR WIDOWS AND WID-
OWERS IN TWO-INCOME HOUSEHOLDS. 
(a) IN GENERAL.— 
(1) WIDOWS.—Section 202(e) of the Social Se-
curity Act (42 U.S.C. 402(e)) is amended— 
(A) in paragraph (1)— 
(i) in subparagraph (B), by inserting 
‘‘and’’ at the end; 
(ii) in subparagraph (C)(iii), by strik-
ing ‘‘and’’ at the end; 
(iii) by striking subparagraph (D); 
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(iv) by redesignating subparagraphs 
(E) and (F) as subparagraphs (D) and 
(E), respectively; and 
(v) in the flush matter following sub-
paragraph (E)(ii), as so redesignated, by 
striking ‘‘becomes entitled to an old-age in-
surance benefit’’ and all that follows 
through ‘‘such deceased individual,’’; 
(B) by striking subparagraph (A) in para-
graph (2) and inserting the following: 
‘‘(2)(A) Except as provided in subsection 
(k)(5), subsection (q), and subparagraph (D) of this 
paragraph, such widow’s insurance benefit for each 
month shall be equal to the greater of— 
‘‘(i) the primary insurance amount (as de-
termined for purposes of this subsection after 
application of subparagraphs (B) and (C)) of 
such deceased individual, or 
‘‘(ii) subject to paragraph (9), in the case 
of a fully insured widow or surviving divorced 
wife, 75 percent of the sum of any old-age or 
disability insurance benefit for which the widow 
or the surviving divorced wife is entitled for 
such month and the primary insurance amount 
(as determined for purposes of this subsection 
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after application of subparagraphs (B) and (C)) 
of such deceased individual.’’; 
(C) in paragraph (5)— 
(i) in subparagraph (A), by striking 
‘‘paragraph (1)(F)’’ and inserting ‘‘para-
graph (1)(E)’’; and 
(ii) in subparagraph (B), by striking 
‘‘paragraph 
(1)(F)(i)’’ 
and 
inserting 
‘‘paragraph (1)(E)(i)’’; and 
(D) by adding at the end the following: 
‘‘(9) For purposes of paragraph (2)(A)(ii), the 
amount determined under such paragraph shall not 
exceed the primary insurance amount for such 
month of a hypothetical individual— 
‘‘(A) who became entitled to old-age insur-
ance benefits upon attaining early retirement 
age during the month in which the deceased in-
dividual referred to in paragraph (1) became 
entitled to old-age or disability insurance bene-
fits, or died (before becoming entitled to such 
benefits), and 
‘‘(B) to whom wages and self-employment 
income were credited in each of such hypo-
thetical individual’s elapsed years (within the 
meaning of section 215(b)(2)(B)(iii)) in an 
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amount equal to the national average wage 
index (as described in section 209(k)(1)) for 
each such year.’’. 
(2) WIDOWERS.—Section 202(f) of the Social 
Security Act (42 U.S.C. 402(f)) is amended— 
(A) in paragraph (1)— 
(i) in subparagraph (B), by inserting 
‘‘and’’ at the end; 
(ii) in subparagraph (C)(iii), by strik-
ing ‘‘and’’ at the end; 
(iii) by striking subparagraph (D); 
(iv) by redesignating subparagraphs 
(E) and (F) as subparagraphs (D) and 
(E), respectively; and 
(v) in the flush matter following sub-
paragraph (E)(ii), as so redesignated, by 
striking ‘‘or becomes entitled to an old-age 
insurance benefit’’ and all that follows 
through ‘‘such deceased individual,’’; 
(B) by striking subparagraph (A) in para-
graph (2) and inserting the following: 
‘‘(2)(A) Except as provided in subsection 
(k)(5), subsection (q), and subparagraph (D) of this 
paragraph, such widower’s insurance benefit for 
each month shall be equal to the greater of— 
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‘‘(i) the primary insurance amount (as de-
termined for purposes of this subsection after 
application of subparagraphs (B) and (C)) of 
such deceased individual, or 
‘‘(ii) subject to paragraph (9), in the case 
of a fully insured widower or surviving divorced 
husband, 75 percent of the sum of any old-age 
or disability insurance benefit for which the 
widower or the surviving divorced husband is 
entitled for such month and the primary insur-
ance amount (as determined for purposes of 
this subsection after application of subpara-
graphs (B) and (C)) of such deceased indi-
vidual.’’; 
(C) in paragraph (5)— 
(i) in subparagraph (A), by striking 
‘‘paragraph (1)(F)’’ and inserting ‘‘para-
graph (1)(E)’’; and 
(ii) in subparagraph (B), by striking 
‘‘paragraph 
(1)(F)(i)’’ 
and 
inserting 
‘‘paragraph (1)(E)(i)’’; and 
(D) by adding at the end the following: 
‘‘(9) For purposes of paragraph (2)(A)(ii), the 
amount determined under such paragraph shall not 
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exceed the primary insurance amount for such 
month of a hypothetical individual— 
‘‘(A) who became entitled to old-age insur-
ance benefits upon attaining early retirement 
age during the month in which the deceased in-
dividual referred to in paragraph (1) became 
entitled to old-age or disability insurance bene-
fits, or died (before becoming entitled to such 
benefits), and 
‘‘(B) to whom wages and self-employment 
income were credited in each of such hypo-
thetical individual’s elapsed years (within the 
meaning of section 215(b)(2)(B)(iii)) in an 
amount equal to the national average wage 
index (as described in section 209(k)(1)) for 
each such year.’’. 
(b) CONFORMING AMENDMENT.—Section 209(k)(1) 
of the Social Security Act (42 U.S.C. 409(k)(1)), as 
amended by section 103(c), is further amended by insert-
ing ‘‘202(e)(9), 202(f)(9),’’ after ‘‘sections’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to widow’s or wid-
ower’s insurance benefits payable for months in calendar 
years 2022 through 2026. 
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SEC. 106. INCREASING BENEFITS FOR BENEFICIARIES 
AFTER 15 YEARS OF ELIGIBILITY. 
(a) IN GENERAL.—Section 202 of the Social Security 
Act (42 U.S.C. 402) is amended by adding at the end the 
following new subsection: 
‘‘(aa) INCREASE IN BENEFIT AMOUNTS ON ACCOUNT 
OF LONG-TERM ELIGIBILITY.—(1) In the case of an indi-
vidual who is a qualified beneficiary for a calendar year 
after 2021, the amount of any monthly insurance benefit 
of such qualified beneficiary under this section or section 
223 for any month in such calendar year shall be in-
creased in accordance with paragraph (3). 
‘‘(2)(A) For purposes of this subsection, the term 
‘qualified beneficiary’ for a calendar year means an indi-
vidual in any case in which such calendar year is at least 
the 16th year beginning after the applicable year of eligi-
bility for such individual. 
‘‘(B) For purposes of this subsection, the applicable 
year of eligibility for an individual is the year in which 
the individual on whose wages and self-employment in-
come the monthly insurance benefit is based initially be-
came eligible (or died before becoming eligible) for old- 
age insurance benefits under subsection (a) or disability 
insurance benefits under section 223. 
‘‘(3)(A) The increase required under paragraph (1) 
with respect to the monthly insurance benefit of an indi-
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vidual who is a qualified beneficiary for a calendar year 
shall be equal to the applicable percentage (specified for 
such benefit in subparagraph (B)) of the full increase 
amount for such calendar year (determined under sub-
paragraph (C)). 
‘‘(B) The applicable percentage specified for a 
monthly insurance benefit under this subparagraph for a 
calendar year is the percentage specified, in connection 
with the year described in the following table, as follows: 
The applicable 
‘‘If the year described is: 
percentage is: 
the 16th year beginning after the applicable year of eligi-
bility ..............................................................................
20 percent
the 17th year beginning after the applicable year of eligi-
bility ..............................................................................
40 percent
the 18th year beginning after the applicable year of eligi-
bility ..............................................................................
60 percent
the 19th year beginning after the applicable year of eligi-
bility ..............................................................................
80 percent
the 20th year beginning after the applicable year of eligi-
bility or later .................................................................
100 percent. 
‘‘(C)(i) Except as provided in clause (ii), the full in-
crease amount determined under this subparagraph for a 
calendar year in connection with the monthly insurance 
benefit of a qualified beneficiary is a dollar amount equal 
to 5 percent of the amount of the benefit if— 
‘‘(I) such benefit were based on the primary in-
surance amount determined for January of such cal-
endar year of a putative individual; 
‘‘(II) on January 1 of the calendar year in 
which occurred the applicable eligibility date with re-
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spect to such individual, such putative individual 
were fully insured, attained retirement age (as de-
fined in section 216(l)(2)) and were otherwise eligi-
ble for, and applied for, old-age insurance benefits; 
and 
‘‘(III) such putative individual’s average in-
dexed monthly earnings taken into account in deter-
mining such primary insurance amount were equal 
to 1⁄12 of the national average wage index (as de-
fined in section 209(k)(1)) for the second year prior 
to such calendar year. 
‘‘(ii)(I) In the case of a monthly insurance benefit 
under subsection (b) or (c), the full increase amount deter-
mined under this subparagraph shall be one-half the 
amount determined under clause (i); or 
‘‘(II) in the case of a monthly insurance benefit under 
subsection (d), (g), or (h), the full increase amount deter-
mined under this subparagraph shall be the percentage of 
the amount determined under clause (i) equal to the ratio 
which the amount of such benefit bears to the primary 
insurance amount (before the application of section 
203(a)) of the individual on whose wages and self-employ-
ment income the monthly insurance benefit is based. 
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‘‘(4) In the case of a qualified beneficiary who is enti-
tled to two or more monthly insurance benefits under this 
title for the same month— 
‘‘(A) the earliest applicable date of eligibility for 
such beneficiary with respect to such benefits shall 
be treated as the applicable date of eligibility for 
such beneficiary for the purposes of this subsection; 
and 
‘‘(B) such beneficiary shall be entitled to an in-
crease with respect only to one such benefit. 
‘‘(5) This subsection shall be applied to monthly in-
surance benefits after any increase under subsection (w) 
and any applicable reductions and deductions under this 
title. 
‘‘(6) In any case in which an individual is entitled 
to benefits under both this section and section 223, the 
increase under this subsection shall be paid from the Fed-
eral Old-Age and Survivors Insurance Trust Fund.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 202 of such Act (42 U.S.C. 402) is 
amended— 
(A) in the last sentence of subsection (a), 
by striking ‘‘subsection (q) and subsection (w)’’ 
and inserting ‘‘subsections (q), (w), and (aa)’’; 
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(B) in subsection (b)(2), by striking ‘‘sub-
sections (k)(5) and (q)’’ and inserting ‘‘sub-
sections (k)(5), (q), and (aa)’’; 
(C) in subsection (c)(2), by striking ‘‘sub-
sections (k)(5) and (q)’’ and inserting ‘‘sub-
sections (k)(5), (q), and (aa)’’; 
(D) in subsection (d)(2), by adding at the 
end the following: ‘‘This paragraph shall apply 
subject to subsection (aa).’’; 
(E) in subsection (e)(2)(A), by striking 
‘‘subsection (k)(5), subsection (q), and subpara-
graph (D) of this paragraph’’ and inserting 
‘‘subsection (k)(5), subsection (q), subsection 
(aa), and subparagraph (D) of this paragraph’’; 
(F) in subsection (f)(2)(A), by striking 
‘‘subsection (k)(5), subsection (q), and subpara-
graph (D) of this paragraph’’ and inserting 
‘‘subsection (k)(5), subsection (q), subsection 
(aa), and subparagraph (D) of this paragraph’’; 
(G) in subsection (g)(2), by striking 
‘‘Such’’ and inserting ‘‘Except as provided in 
subsections (k)(5) and (aa), such’’; 
(H) in subsection (h)(2)(A), by inserting 
‘‘and subsection (aa)’’ after ‘‘subparagraphs 
(B) and (C)’’; and 
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(I) in section 223(a)(2), by striking ‘‘sec-
tion 202(q)’’ and inserting ‘‘sections 202(q) and 
202(aa)’’. 
(2) Section 209(k)(1) of such Act (402 U.S.C. 
409(k)(1)) 
is 
amended 
by 
inserting 
‘‘202(aa)(3)(C)(i)(II),’’ before ‘‘203(f)(8)(B)(ii)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to monthly insurance 
benefits payable for months in calendar years 2022 
through 2026. 
SEC. 107. PROVIDING CAREGIVER CREDITS FOR SOCIAL SE-
CURITY. 
(a) IN GENERAL.—Title II of the Social Security Act 
is amended by adding after section 234 (42 U.S.C. 434) 
the following new section: 
‘‘DEEMED WAGES FOR CAREGIVERS OF DEPENDENT 
RELATIVES 
‘‘SEC. 235. (a) DEFINITIONS.—For purposes of this 
section— 
‘‘(1)(A) Subject to subparagraph (B), the term 
‘qualifying month’ means, in connection with an in-
dividual, any month during which such individual 
was engaged for not less than 80 hours in providing 
care to a dependent relative without monetary com-
pensation. 
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‘‘(B) The term ‘qualifying month’ does not in-
clude any month ending after the date on which 
such individual attains retirement age (as defined in 
section 216(l)). 
‘‘(2) The term ‘dependent relative’ means, in 
connection with an individual— 
‘‘(A) a child, grandchild, niece, or nephew 
(of such individual or such individual’s spouse 
or domestic partner), or a child to which the in-
dividual or the individual’s spouse or domestic 
partner is standing in loco parentis, who is 
under the age of 12; or 
‘‘(B) a child, grandchild, niece, or nephew 
(of such individual or such individual’s spouse 
or domestic partner), a child to which the indi-
vidual or the individual’s spouse or domestic 
partner is standing in loco parentis, a parent, 
grandparent, sibling, aunt, or uncle (of such in-
dividual or his or her spouse or domestic part-
ner), or such individual’s spouse or domestic 
partner, if such child, grandchild, niece, neph-
ew, parent, grandparent, sibling, aunt, uncle, 
spouse, or domestic partner is a chronically de-
pendent individual. 
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‘‘(3)(A) The term ‘chronically dependent indi-
vidual’ means an individual who— 
‘‘(i) is dependent on a daily basis on verbal 
reminding, physical cueing, supervision, or 
other assistance provided to the individual by 
another person in the performance of at least 
two of the activities of daily living (described in 
subparagraph (B)) or instrumental activities of 
daily living (described in subparagraph (C)); 
and 
‘‘(ii) without the assistance described in 
clause (i), could not perform such activities of 
daily living or instrumental activities of daily 
living. 
‘‘(B) The ‘activities of daily living’ referred to 
in subparagraph (A) means basic personal everyday 
activities, including— 
‘‘(i) eating; 
‘‘(ii) bathing; 
‘‘(iii) dressing; 
‘‘(iv) toileting; and 
‘‘(v) transferring in and out of a bed or in 
and out of a chair. 
‘‘(C) The ‘instrumental activities of daily living’ 
referred to in subparagraph (A) means activities re-
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lated to living independently in the community, in-
cluding— 
‘‘(i) meal planning and preparation; 
‘‘(ii) managing finances; 
‘‘(iii) shopping for food, clothing, or other 
essential items; 
‘‘(iv) 
performing 
essential 
household 
chores; 
‘‘(v) communicating by phone or other 
form of media; and 
‘‘(vi) traveling around and participating in 
the community. 
‘‘(b) DEEMED WAGES OF CAREGIVER.—(1)(A) For 
purposes of determining entitlement to and the amount 
of any monthly benefit for any month after December 
2021, or entitlement to and the amount of any lump-sum 
death payment in the case of a death after such month, 
payable under this title on the basis of the wages and self- 
employment income of any individual, and for purposes 
of section 216(i)(3), such individual shall be deemed to 
have been paid during each qualifying month (in addition 
to wages or self-employment income actually paid to or 
derived by such individual during such month) at an 
amount per month equal to— 
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‘‘(i) in the case of a qualifying month during 
which no wages or self-employment income were ac-
tually paid to or derived by such individual, 50 per-
cent of 1⁄12 of the national average wage index (as 
defined in section 209(k)(1)) for the second calendar 
year preceding the calendar year in which such 
month occurs; and 
‘‘(ii) in the case of any other qualifying month, 
the excess of the amount determined under clause (i) 
over 1⁄2 of the wages or self-employment income ac-
tually paid to or derived by such individual during 
such month. 
‘‘(B) In any case in which there are more than 60 
qualifying months for an individual, only the last 60 of 
such months shall be taken into account for purposes of 
this section. 
‘‘(2) Paragraph (1) shall not be applicable in the case 
of any monthly benefit or lump-sum death payment if a 
larger such benefit or payment, as the case may be, would 
be payable without its application. 
‘‘(3) Any assistance or support services provided to 
caregivers under section 1720G of title 38, United States 
Code, shall not be considered wages or self-employment 
income for the purposes of determining entitlement to and 
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the amount of any monthly benefit payable under this sub-
section. 
‘‘(c) RULES AND REGULATIONS.—(1) Not later than 
1 year after the date of the enactment of this section, the 
Commissioner of Social Security shall promulgate such 
regulations as are necessary to carry out this section and 
to prevent fraud and abuse with respect to the benefits 
under this section, including regulations establishing pro-
cedures for the application and certification requirements 
described in paragraph (2). 
‘‘(2) A qualifying month shall not be taken into ac-
count under this section with respect to an individual un-
less— 
‘‘(A) the individual submits to the Commis-
sioner of Social Security an application for benefits 
under this section that includes— 
‘‘(i) the name and identifying information 
of the dependent relative with respect to whom 
the individual was engaged in providing care 
during such month; 
‘‘(ii) if the dependent relative is not a child 
under the age of 12, documentation from the 
physician of the dependent relative explaining 
why the dependent relative is a chronically de-
pendent individual; and 
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‘‘(iii) such other information as the Com-
missioner may require to verify the status of 
the dependent relative; and 
‘‘(B) for every qualifying month or period of up 
to 12 consecutive qualifying months that occurs 
after the first period of 12 consecutive qualifying 
months, the individual certifies, in such form and 
manner as the Commissioner shall require, that the 
information provided in the individual’s application 
for benefits under this section has not changed.’’. 
(b) CONFORMING AMENDMENT.—Section 209(k)(1) 
of such Act (42 U.S.C. 409(k)(1)) is amended— 
(1) by striking ‘‘and’’ before ‘‘230(b)(2)’’ the 
first time it appears; and 
(2) by inserting ‘‘and 235(b)(1)(A)(i),’’ after 
‘‘1977),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to applications for 
monthly insurance benefits filed in months in calendar 
years 2022 through 2026 and with respect to individuals 
entitled to such benefits during any such month, except 
that such amendments shall not apply for purposes of de-
termining continuing eligibility or monthly benefit 
amounts for monthly insurance benefits for any month 
after calendar year 2026. 
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(i) in subparagraph (C)(ii)(III), by 
striking ‘‘paragraph (8)’’ and inserting 
‘‘paragraph (6)’’; and 
(ii) by striking ‘‘beginning with—’’ 
and all that follows through ‘‘and ending’’ 
and inserting ‘‘beginning with the first 
month in which she becomes so entitled to 
such insurance benefits and ending’’; and 
(B) by striking paragraph (5) and redesig-
nating paragraphs (6) through (8) as para-
graphs (5) through (7), respectively; 
(2) in subsection (f)— 
(A) in paragraph (1)— 
(i) in subparagraph (C)(ii)(III), by 
striking ‘‘paragraph (8)’’ and inserting 
‘‘paragraph (6)’’; and 
(ii) by striking ‘‘beginning with—’’ 
and all that follows through ‘‘and ending’’ 
and inserting ‘‘beginning with the first 
month in which he becomes so entitled to 
such insurance benefits and ending’’; and 
(B) by striking paragraph (5) and redesig-
nating paragraphs (6) through (8) as para-
graphs (5) through (7), respectively. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to individuals who be-
come entitled to monthly insurance benefits in months in 
calendar years 2022 through 2026. 
SECTION 109. ESTABLISHING A GRADUAL OFFSET FOR DIS-
ABILITY BENEFICIARIES WITH EARNINGS. 
(a) ELIMINATION OF TERMINATION OF BENEFITS 
DUE TO WORK ACTIVITY.— 
(1) DATE
OF
TERMINATION
OF
DISABILITY 
BENEFITS; ELIMINATION OF EXTENDED PERIOD OF 
ELIGIBILITY.—Section 223(a)(1) of the Social Secu-
rity Act (42 U.S.C. 423(a)(1)) is amended, in the 
matter following subparagraph (E), by striking ‘‘the 
earlier of’’ and all that follows through ‘‘the 36 
months following such period of trial work in which 
he engages or is determined able to engage in sub-
stantial gainful activity’’ and inserting ‘‘the third 
month following the earliest month after the end of 
such period of trial work with respect to which such 
individual is determined to no longer be suffering 
from a disabling physical or mental impairment’’. 
(2) DATE OF TERMINATION OF CHILD’S BENE-
FITS.—Section 202(d)(1)(G)(i) of such Act (42 
U.S.C. 402(d)(1)(G)(i)) is amended by striking ‘‘the 
earlier of’’ and all that follows through ‘‘substantial 
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gainful activity),’’ and inserting ‘‘the third month 
following the earliest month after the end of such 
period of trial work with respect to which such indi-
vidual is determined to no longer be suffering from 
a disabling physical or mental impairment,’’. 
(3) DATE OF TERMINATION OF WIDOW’S AND 
WIDOWER’S
BENEFITS.—Subsections 
(e)(1) 
and 
(f)(1) of section 202 of such Act (42 U.S.C. 402) 
are each amended, in the matter following subpara-
graph (F), by striking ‘‘the earlier of’’ and all that 
follows through the end of the paragraph and insert-
ing ‘‘the third month following the earliest month 
after the end of such period of trial work with re-
spect to which such individual is determined to no 
longer be suffering from a disabling physical or men-
tal impairment.’’. 
(4) ELIMINATION
OF
WORK-RELATED
TERMI-
NATION OF HOSPITAL INSURANCE BENEFITS.—Sec-
tion 226(b) of such Act (42 U.S.C. 426(b)) is 
amended, in the matter following paragraph (2), by 
striking ‘‘For purposes of this subsection’’ and all 
that follows through the end. 
(5) CONFORMING
AMENDMENT
RELATED
TO 
EXPEDITED REINSTATEMENT.—Section 223 of such 
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Act (42 U.S.C. 423) is amended by striking sub-
section (i). 
(b) BENEFIT REDUCTION BASED ON EARNINGS DE-
RIVED FROM SERVICES.— 
(1) IN GENERAL.—Section 223(e) of such Act 
(42 U.S.C. 423(e)) is amended to read as follows: 
‘‘(e)(1) Any benefit otherwise payable to an individual 
for a month under subsection (d)(1)(B)(ii), (d)(6)(A)(ii), 
(d)(6)(B), (e)(1)(B)(ii), or (f)(1)(B)(ii) of section 202 or 
under subsection (a)(1) of this section shall be reduced 
by $1 for each $2 by which the individual’s earnings de-
rived from services for such month exceeds the amount 
specified in paragraph (2) with respect to such month, ex-
cept that— 
‘‘(A) in the case of an individual who has a pe-
riod of trial work (as defined in section 222(c)), no 
reduction may be applied to any benefit of such indi-
vidual under this title for any month prior to the 
third month after the end of the individual’s period 
of trial work; and 
‘‘(B) such benefit may not be reduced below $0. 
‘‘(2) The amount specified in this paragraph with re-
spect to a month shall be the amount of monthly earnings 
derived from services established by the Commissioner 
(under 
regulations 
issued 
pursuant 
to 
section 
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223(d)(4)(A)) to represent substantial gainful activity in 
the case of a blind individual for such month. 
‘‘(3) In the case of a benefit otherwise payable to an 
individual for a month under section 202 on the basis of 
the wages and self-employment income of an individual 
whose benefit is reduced pursuant to paragraph (1), such 
benefit shall be reduced for such month by the same pro-
portion as the reduction made pursuant to paragraph 
(1).’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
223(a)(2) of such Act (42 U.S.C. 423(a)(2)) is 
amended by striking ‘‘and section 215(b)(2)(A)(ii)’’ 
and inserting ‘‘, section 215(b)(2)(A)(ii), and sub-
section (e) of this section’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to months in calendar 
years 2022 through 2026. 
SEC. 110. REPEALING THE GOVERNMENT PENSION OFFSET 
AND WINDFALL ELIMINATION PROVISIONS. 
(a) REPEAL
OF GOVERNMENT PENSION OFFSET 
PROVISION.— 
(1) IN GENERAL.—Section 202(k) of the Social 
Security Act (42 U.S.C. 402(k)) is amended by 
striking paragraph (5). 
(2) CONFORMING AMENDMENTS.— 
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(A) Section 202(b)(2) of the Social Secu-
rity Act (42 U.S.C. 402(b)(2)) is amended by 
striking ‘‘subsections (k)(5) and (q)’’ and in-
serting ‘‘subsection (q)’’. 
(B) Section 202(c)(2) of such Act (42 
U.S.C. 402(c)(2)) is amended by striking ‘‘sub-
sections (k)(5) and (q)’’ and inserting ‘‘sub-
section (q)’’. 
(C) Section 202(e)(2)(A) of such Act (42 
U.S.C. 402(e)(2)(A)) is amended by striking 
‘‘subsection (k)(5), subsection (q),’’ and insert-
ing ‘‘subsection (q)’’. 
(D) Section 202(f)(2)(A) of such Act (42 
U.S.C. 402(f)(2)(A)) is amended by striking 
‘‘subsection (k)(5), subsection (q)’’ and insert-
ing ‘‘subsection (q)’’. 
(b) REPEAL
OF WINDFALL ELIMINATION PROVI-
SIONS.— 
(1) IN GENERAL.—Section 215 of the Social 
Security Act (42 U.S.C. 415) is amended— 
(A) in subsection (a), by striking para-
graph (7); 
(B) in subsection (d), by striking para-
graph (3); and 
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(C) in subsection (f), by striking para-
graph (9). 
(2) CONFORMING
AMENDMENTS.—Subsections 
(e)(2) and (f)(2) of section 202 of such Act (42 
U.S.C. 402) are each amended by striking ‘‘section 
215(f)(5), 215(f)(6), or 215(f)(9)(B)’’ in subpara-
graphs (C) and (D)(i) and inserting ‘‘paragraph (5) 
or (6) of section 215(f)’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to monthly in-
surance benefits payable for months in calendar 
years 2022 through 2026. 
(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 
to the extent necessary— 
(A) to carry out the amendments made by 
this section; and 
(B) to account for the nonapplication of 
such amendments after calendar year 2026. 
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SEC. 111. EXTENDING THE CHILD’S BENEFIT FOR POST- 
SECONDARY SCHOOL STUDENTS UNDER AGE 
26. 
(a) IN GENERAL.—Section 202(d)(1)(B) of the So-
cial Security Act (42 U.S.C. 402(d)(1)(B)) is amended to 
read as follows: 
‘‘(B) at the time such application was filed 
was unmarried and— 
‘‘(i) had not attained the age of 18, 
‘‘(ii) was a full-time elementary or 
secondary school student and had not at-
tained the age of 22, 
‘‘(iii) was a qualifying post-secondary 
school student and had not attained the 
age of 26, or 
‘‘(iv) is under a disability (as defined 
in section 223(d)) which began before he 
attained the age of 22, and’’. 
(b) DEFINITION OF QUALIFYING POST-SECONDARY 
SCHOOL STUDENT.— 
(1) IN GENERAL.—Section 202(d)(7) of such 
Act (42 U.S.C. 402(d)(7)) is amended— 
(A) in subparagraph (A)— 
(i) by inserting ‘‘and a ‘qualifying 
post-secondary school student’ is an indi-
vidual who is in at least half-time attend-
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ance as a student at a post-secondary edu-
cational institution’’ before ‘‘, as deter-
mined by the Commissioner’’; 
(ii) by inserting ‘‘or a ‘qualifying post- 
secondary school student’ ’’ before ‘‘if he is 
paid by his employer’’; 
(iii) by inserting ‘‘or a post-secondary 
educational institution, as applicable,’’ be-
fore ‘‘at the request’’; 
(iv) by inserting ‘‘or a ‘qualifying 
post-secondary school student’ ’’ before 
‘‘for the purpose of this section’’; and 
(v) by inserting ‘‘or a qualifying post- 
secondary school student’’ before ‘‘shall be 
deemed’’; and 
(B) in subparagraph (B)— 
(i) by inserting ‘‘or a qualifying post- 
secondary school student’’ before ‘‘during 
any period’’; 
(ii) by inserting ‘‘or, in the case of a 
qualifying post-secondary school student, 
any period of nonattendance at a post-sec-
ondary educational institution at which the 
individual has been in at least half-time at-
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tendance’’ after ‘‘full-time attendance’’; 
and 
(iii) inserting ‘‘or, in the case of a 
qualifying post-secondary school student, 
in at least half-time attendance at a post- 
secondary educational institution’’ before 
‘‘immediately following such period’’ each 
place it appears. 
(2) TRANSITION FROM ELEMENTARY OR SEC-
ONDARY SCHOOL.—Section 202(d)(7)(B) of such Act 
(42 U.S.C. 402(d)(7)(B)) is amended by adding at 
the end the following sentence: ‘‘An individual who 
has been in full-time attendance at an elementary or 
secondary school shall, during a succeeding period of 
nonattendance at such school, be deemed to be a 
qualifying post-secondary school student if (i) such 
period is 4 calendar months or less, and (ii) the indi-
vidual shows to the satisfaction of the Commissioner 
that he intends to be in at least half-time attendance 
at a post-secondary educational institution imme-
diately following such period.’’. 
(c) DEFINITION OF POST-SECONDARY EDUCATIONAL 
INSTITUTION.—Section 202(d)(7)(C) of such Act (42 
U.S.C. 402(d)(7)(C)) is amended by adding at the end the 
following: 
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‘‘(iii) A ‘post-secondary educational 
institution’ is an institution described in 
section 102 of the Higher Education Act 
of 1965 (20 U.S.C. 1002).’’. 
(d) CONFORMING AMENDMENTS.— 
(1) Section 202(d)(1)(E) of such Act (42 
U.S.C. 402(d)(1)(E)) is amended by inserting ‘‘or a 
qualifying post-secondary school student’’ after ‘‘stu-
dent’’. 
(2) Section 202(d)(1)(F) of such Act (42 
U.S.C. 402(d)(1)(F)) is amended by striking ‘‘the 
earlier of—’’ and all that follows through ‘‘the age 
of 19,’’ and inserting the following: ‘‘the earlier of— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a qualifying 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 22, but only if the child 
is not a qualifying post-secondary school 
student during any part of such month, or 
‘‘(iii) the month in which the child at-
tains the age of 26,’’. 
(3) Section 202(d)(1)(G) of such Act (42 
U.S.C. 402(d)(1)(G)) is amended by striking ‘‘(if 
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‘‘(D) the earlier of— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a qualifying 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 22, but only if the child 
is not a qualifying post-secondary school 
student during any part of such month, or 
‘‘(iii) the month in which the child at-
tains the age of 26, 
but only if he is not under a disability (as so 
defined) in such earlier month; or’’. 
(6) Section 202(d)(6)(E) of such Act (42 
U.S.C. 402(d)(6)(E)) is amended by striking ‘‘(if 
later)’’ and all that follows to the end and inserting 
the following: ‘‘(if later) the earlier of— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a qualifying 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 22, but only if the child 
is not a qualifying post-secondary school 
student during any part of such month, or 
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‘‘(iii) the month in which the child at-
tains the age of 26.’’. 
(7) Section 202(d)(7)(D) of such Act (42 
U.S.C. 402(d)(7)(D)) is amended— 
(A) by striking ‘‘A child who’’ and insert-
ing ‘‘(i) A child who’’; 
(B) by striking ‘‘age 19’’ and inserting 
‘‘age 22’’; 
(C) by striking ‘‘clause (i) of paragraph 
(1)(B)’’ and inserting ‘‘clause (ii) of paragraph 
(1)(B)’’; and 
(D) by adding at the end the following: 
‘‘(ii) A child who attains age 26 at a time 
when he is a qualifying post-secondary school 
student (as defined in subparagraph (A) of this 
paragraph and without application of subpara-
graph (B) of such paragraph) but has not (at 
such time) completed the requirements for, or 
received, a diploma or equivalent certificate 
from a post-secondary educational institution 
(as defined in subparagraph (C)(iii)) shall be 
deemed (for purposes of determining whether 
his entitlement to benefits under this subsection 
has terminated under paragraph (1)(F) and for 
purposes of determining his initial entitlement 
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to such benefits under clause (iii) of paragraph 
(1)(B)) not to have attained such age until the 
first day of the first month following the end of 
the quarter or semester in which he is enrolled 
at such time (or, if the post-secondary edu-
cational institution (as so defined) in which he 
is enrolled is not operated on a quarter or se-
mester system, until the first day of the first 
month following the completion of the course in 
which he is so enrolled or until the first day of 
the third month beginning after such time, 
whichever first occurs).’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to applications for 
child’s insurance benefits filed in months in calendar years 
2022 through 2026 and with respect to individuals enti-
tled to such benefits during any such month, except that 
such amendments shall not apply for purposes of deter-
mining continuing eligibility for child’s insurance benefits 
for any month after calendar year 2026. 
SEC. 112. INCREASING ACCESS TO BENEFITS FOR CHIL-
DREN WHO LIVE WITH GRANDPARENTS OR 
OTHER RELATIVES. 
(a) IN GENERAL.—Title II of the Social Security Act 
(42 U.S.C. 401 et seq.) is amended— 
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(1) in section 202(d)— 
(A) in paragraph (1)(C), by inserting ‘‘ex-
cept as provided in paragraph (9),’’ before ‘‘was 
dependent’’; and 
(B) by amending paragraph (9) to read as 
follows: 
‘‘(9)(A) In the case of a child who is the child of an 
individual under clause (3) of the first sentence of section 
216(e) and is not a child of such individual under clause 
(1) or (2) of such first sentence, the criteria specified in 
subparagraph (B) shall apply instead of the criteria speci-
fied in subparagraph (C) of paragraph (1). 
‘‘(B) The criteria of this subparagraph are that— 
‘‘(i) the child has been living with such indi-
vidual in the United States for a period of not less 
than 12 months; 
‘‘(ii) the child has been receiving not less than 
1⁄2 of the child’s support from such individual for a 
period of not less than 12 months; and 
‘‘(iii) the period during which the child was liv-
ing with such individual began before the child at-
tained age 18. 
‘‘(C) In the case of a child who is less than 12 months 
old, such child shall be deemed to meet the requirements 
of subparagraph (B) if, on the date the child attains 1 
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year of age, such child has lived with such individual in 
the United States and received at least 1⁄2 of the child’s 
support from such individual for substantially all of the 
period which began on the date of such child’s birth.’’; 
and 
(2) in section 216(e), in the first sentence— 
(A) 
by 
striking 
‘‘grandchild 
or 
stepgrandchild of an individual or his spouse’’ 
and inserting ‘‘grandchild, stepgrandchild, or 
other first-degree, second-degree, third-degree, 
fourth-degree, or fifth-degree relative of an indi-
vidual or the individual’s spouse’’; 
(B) by striking ‘‘was no natural or adop-
tive parent’’ and inserting ‘‘is no living natural 
or adoptive parent’’; 
(C) by striking ‘‘was under a disability’’ 
and inserting ‘‘is under a disability’’; 
(D) by striking ‘‘living at the time’’ and all 
that follows through ‘‘, or (B)’’ and inserting ‘‘, 
(B)’’; and 
(E) by inserting ‘‘, or (C) a court of com-
petent jurisdiction has issued an order granting 
custody of such person to the individual or the 
individual’s spouse’’ before the first period. 
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(b) CONFORMING AMENDMENTS.—Section 202(d)(1) 
of the Social Security Act (42 U.S.C. 402(d)(1)) is amend-
ed— 
(1) by striking ‘‘subparagraphs (A), (B), and 
(C)’’ and inserting ‘‘subparagraphs (A) and (B) and 
subparagraph (C) or paragraph (9) (as applicable)’’; 
and 
(2) by striking ‘‘subparagraphs (B) and (C)’’ 
and inserting ‘‘subparagraph (B) and subparagraph 
(C) or paragraph (9) (as applicable)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to applications for 
child’s insurance benefits filed in months in calendar years 
2022 through 2026 and with respect to individuals enti-
tled to such benefits during any such month, except that 
such amendments shall not apply for purposes of deter-
mining continuing eligibility for child’s insurance benefits 
for any month after calendar year 2026. 
SEC. 113. PREVENTING AN UNINTENDED DROP IN BENE-
FITS RELATING TO THE APPLICATION OF 
THE NATIONAL AVERAGE WAGE INDEX. 
(a) MODIFICATIONS RELATED TO COMPUTATION OF 
PRIMARY INSURANCE AMOUNT.—Section 215 of the So-
cial Security Act (42 U.S.C. 415) is amended— 
(1) in subsection (a)(1)(B)(ii)(I)— 
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(A) in subclause (I)— 
(i) by striking ‘‘the national’’ and in-
serting ‘‘(aa) the national’’; and 
(ii) by striking ‘‘, by’’ at the end and 
inserting ‘‘; or’’; and 
(B) by adding at the end of subclause (I) 
the following: 
‘‘(bb) if higher (and if such second 
calendar year is after 2021), the highest 
national average wage index (as so de-
fined) for any calendar year before such 
second calendar year, by’’; and 
(2) in subsection (b)(3)(A)(ii)— 
(A) in subclause (I)— 
(i) by striking ‘‘the national’’ and in-
serting ‘‘(aa) the national’’; and 
(ii) by striking ‘‘, by’’ at the end and 
inserting ‘‘; or’’; and 
(B) by adding at the end of subclause (I) 
the following: 
‘‘(bb) if higher (and if such second 
calendar year is after 2021), the highest 
national average wage index (as so de-
fined) for any calendar year before such 
second calendar year, by’’. 
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(b) MODIFICATION RELATED
TO REDUCTION
OF 
BENEFITS
BASED
ON
DISABILITY.—Section 
224(f)(2)(B)(i) of such Act (42 U.S.C. 424(f)(2)(B)(i)) is 
amended by inserting ‘‘(or if higher (and if such calendar 
year is after 2021), the highest national average wage 
index (as so defined) for any calendar year before such 
calendar year)’’ after ‘‘made’’. 
SEC. 114. HOLDING SSI, MEDICAID, AND CHIP BENE-
FICIARIES HARMLESS. 
For purposes of determining the income of an indi-
vidual to establish eligibility for, and the amount of, bene-
fits payable under title XVI of the Social Security Act, 
eligibility for medical assistance under the State plan 
under title XIX (or a waiver of such plan), or eligibility 
for child health assistance under the State child health 
plan under title XXI (or a waiver of the plan), the amount 
of any benefit to which the individual is entitled under 
title II of such Act shall be deemed not to exceed the 
amount of the benefit that would be determined for such 
individual under such title as in effect on the day before 
the date of the enactment of this Act. 
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TITLE II—STRENGTHENING THE 
TRUST FUND 
SEC. 201. DETERMINING WAGES AND SELF-EMPLOYMENT 
INCOME ABOVE CONTRIBUTION AND BEN-
EFIT BASE AFTER 2021. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2021.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE OF 1986.— 
(A) REPEAL
OF
PRESENT
LAW
LIMITA-
TION.—Section 3121(a) of the Internal Revenue 
Code of 1986 is amended by striking paragraph 
(1). 
(B) LIMITATION ON AMOUNT OF WAGES.— 
Section 3121 of the Internal Revenue Code of 
1986 is amended by adding at the end the fol-
lowing: 
‘‘(aa) LIMITATION ON AMOUNT OF WAGES.— 
‘‘(1) IN GENERAL.—In the case of any calendar 
year in which the contribution and benefit base (as 
determined under section 230 of the Social Security 
Act) is less than $400,000, for purposes of the taxes 
imposed by sections 3101(a) and 3111(a), the term 
‘wages’ does not include that part of the remunera-
tion which, after remuneration equal to such con-
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tribution and benefit base with respect to employ-
ment has been paid to an individual by an employer 
during the calendar year with respect to which such 
contribution and benefit base is effective, is paid to 
such individual by such employer during the cal-
endar year. The preceding sentence shall not apply 
to that part of the remuneration paid to an indi-
vidual after remuneration of $400,000 with respect 
to employment has been paid to such individual by 
an employer (or any person related to, or acting on 
behalf of, such employer, as determined by the Sec-
retary) during the calendar year. 
‘‘(2) SUCCESSOR EMPLOYER.—If an employer 
(hereinafter referred to as successor employer) dur-
ing any calendar year, acquires substantially all the 
property used in a trade or business of another em-
ployer (hereinafter referred to as a predecessor), or 
used in a separate unit of a trade or business of a 
predecessor, and immediately after the acquisition 
employs in his trade or business an individual who 
immediately prior to the acquisition was employed in 
the trade or business of such predecessor, then, for 
the purpose of determining whether the successor 
employer has paid remuneration with respect to em-
ployment equal to the contribution and benefit base 
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(as determined under section 230 of the Social Secu-
rity Act) to such individual during such calendar 
year, any remuneration with respect to employment 
paid (or considered under this paragraph as having 
been paid) to such individual by such predecessor 
during such calendar year and prior to such acquisi-
tion shall be considered as having been paid by such 
successor employer. 
‘‘(3) REMUNERATION.—For purposes of this 
subsection, the term ‘remuneration’ does not include 
remuneration referred to in any paragraph of sub-
section (a).’’. 
(C) APPLICATION
TO
RAILROAD
RETIRE-
MENT.— 
(i) 
IN
GENERAL.—Section 
3231(e)(2)(A) of the Internal Revenue 
Code of 1986 is amended by adding at the 
end the following new clause: 
‘‘(iv) LIMITATION
ON
EXCLUSION.— 
For purposes of so much of the taxes im-
posed by sections 3201(a), 3211(a) and 
3221(a) as are determined by reference to 
the rate in effect under section 3101(a) or 
3111(a)— 
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‘‘(I) in the case of any calendar 
year in which the contribution and 
benefit base (as determined under sec-
tion 230 of the Social Security Act) is 
less than $400,000, clause (i) shall 
not apply to that part of the remu-
neration paid to an individual after 
remuneration of $400,000 for services 
rendered as an employee has been 
paid to such individual by an em-
ployer (or any person related to, or 
acting on behalf of, such employer, as 
determined by the Secretary) during 
the calendar year, and 
‘‘(II) in the case of any calendar 
year in which such contribution and 
benefit 
base 
equals 
or 
exceeds 
$400,000, clause (i) shall not apply.’’. 
(ii) EXCLUSION
OF
REMUNERATION 
WHICH
IS
NOT
TREATED
AS
COMPENSA-
TION.—Section 3231(e)(2)(A)(ii) of the In-
ternal Revenue Code of 1986 is amended 
by inserting ‘‘or (iv)’’ after ‘‘under clause 
(i)’’. 
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(D) CONFORMING
AMENDMENT.—Section 
3231(e)(2)(C) of the Internal Revenue Code of 
1986 is amended by striking ‘‘the second sen-
tence of section 3121(a)(1)’’ and inserting ‘‘sec-
tion 3121(aa)(2)’’. 
(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 that 
remuneration with respect to employment paid to 
such employee does not exceed $400,000’’. 
(b) DETERMINATION
OF SELF-EMPLOYMENT IN-
COME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 
2021.— 
(1) AMENDMENTS
TO
INTERNAL
REVENUE 
CODE OF 1986.— 
(A) IN GENERAL.—Section 1402(b) of the 
Internal Revenue Code of 1986 is amended to 
read as follows: 
‘‘(b) SELF-EMPLOYMENT INCOME.— 
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‘‘(1) IN GENERAL.—The term ‘self-employment 
income’ means the net earnings from self-employ-
ment derived by an individual, except that such term 
shall not include net earnings from self-employment 
if such net earnings for the taxable year are less 
than $400. 
‘‘(2) LIMITATION ON OASDI TAX.—For purposes 
of section 1401(a), the term ‘self employment in-
come’ shall not exceed the sum of— 
‘‘(A) the total compensation not in excess 
of the contribution 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, reduced by the 
amount of wages not in excess of such base 
paid to such individual during the taxable year, 
plus 
‘‘(B) the total compensation in excess of 
the greater of— 
‘‘(i) $400,000, or 
‘‘(ii) the amount of wages paid to 
such individual during the taxable year. 
‘‘(3) DEFINITION AND SPECIAL RULES.— 
‘‘(A) TOTAL
COMPENSATION.—For pur-
poses of paragraph (2), the term ‘total com-
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pensation’ means the sum of the net earnings 
from self-employment and the amount of wages 
paid to such individual during the taxable year. 
‘‘(B) WAGES.—For purposes of this sub-
section, the term ‘wages’— 
‘‘(i) includes such remuneration paid 
to an employee for services included under 
an agreement entered into pursuant to the 
provisions of section 3121(l) (relating to 
coverage of citizens of the United States 
who are employees of foreign affiliates of 
American employers) as would be wages 
under section 3121(a) if such services con-
stituted 
employment 
under 
section 
3121(b), and 
‘‘(ii) includes compensation which is 
subject to the tax imposed by section 3201 
or 3211 (or would be so subject but for 
paragraph (2) of section 3231(e)). 
‘‘(C) 
NONRESIDENT
ALIENS.—A 
non-
resident alien individual shall not be treated as 
an individual for purposes of paragraph (1), ex-
cept as provided by an agreement under section 
233 of the Social Security Act. An individual 
who is not a citizen of the United States but 
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who is a resident of the Commonwealth of 
Puerto Rico, the Virgin Islands, Guam, or 
American Samoa shall not, for purposes of this 
chapter, be considered to be a nonresident alien 
individual. 
‘‘(D) CHURCH EMPLOYEE.—In the case of 
church employee income, the special rules of 
subsection (j)(2) shall apply for purposes of 
paragraph (1).’’. 
(B) CONFORMING AMENDMENTS.— 
(i) Section 1402(j)(2)(A) of the Inter-
nal Revenue Code of 1986 is amended by 
striking all that precedes ‘‘shall be ap-
plied’’ and inserting: 
‘‘(A) SEPARATE APPLICATION OF DE MINI-
MIS RULE.—Subsection (b)(1)’’. 
(ii) Section 1402(j)(2)(B) of such 
Code is amended by striking ‘‘paragraph 
(2) of subsection (b)’’ and inserting ‘‘sub-
section (b)(1)’’. 
(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— 
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(i) in subparagraph (I)— 
(I) by inserting ‘‘and before 
2022’’ 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 2021, 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 
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 
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‘‘(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.’’. 
(c) SPECIAL RULE FOR WAGES FROM MULTIPLE 
EMPLOYERS WHICH TOTAL IN EXCESS OF $400,000.— 
(1) IN GENERAL.—Subchapter A of chapter 21 
of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new section: 
‘‘SEC. 3103. SPECIAL RULES FOR REMUNERATION FROM 
MULTIPLE EMPLOYERS. 
‘‘(a) IN GENERAL.—In the case of an employee re-
ceiving wages from more than one employer during a cal-
endar year, there is hereby imposed a tax on such em-
ployee (for the last taxable year beginning in the calendar 
year the wages are received) equal to the excess (if any) 
of— 
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‘‘(1) the tax that would have been imposed by 
section 3101(a) if such wages had been received 
from one employer, over 
‘‘(2) the aggregate tax imposed by such section 
with respect to such wages. 
‘‘(b) COORDINATION WITH SPECIAL REFUND PROVI-
SION.—No credit shall be determined under section 31(b) 
with respect to any employee for any taxable year unless 
the amount described in subsection (a)(1) with respect to 
wages received during the calendar year in which such tax-
able year begins exceeds the amount described in sub-
section (a)(2) with respect to such wages, and the amount 
of such credit so determined shall not exceed such excess. 
‘‘(c) WAGES.—For purposes of this section, the term 
‘wages’ shall have the same meaning as when used in sec-
tion 1402(b). 
‘‘(d) APPLICATION TO TIER I RAILROAD RETIRE-
MENT TAX.—In the case of compensation (as defined in 
section 3231(e)), for purposes of applying subsections (a) 
and (b), the reference to the tax that would have been 
imposed by section 3101(a) shall be treated as including 
a reference to so much of the tax that would have been 
imposed on such compensation under section 3201(a) or 
3211(a) (or would have been so imposed but for paragraph 
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(2) of section 3231(e)) as is determined by reference to 
the rate of tax in effect under section 3101(a).’’. 
(2) FAILURE
BY
INDIVIDUAL
TO
PAY
ESTI-
MATED
INCOME
TAX.—Subsection (m) of section 
6654 of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(m) SPECIAL RULE FOR CERTAIN EMPLOYMENT 
TAXES.—For purposes of this section, the tax imposed by 
sections 3101(b)(2) (to the extent not withheld) and the 
tax imposed by section 3103 shall be treated as taxes im-
posed by chapter 2.’’. 
(3) CLERICAL AMENDMENT.—The table of sec-
tions for subchapter A of chapter 21 of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new item: 
‘‘Sec. 3103. Special rules for remuneration from multiple employers.’’. 
(d) CONFORMING CHANGE TO NATIONAL AVERAGE 
WAGE INDEX.—Section 209(k) of the Social Security Act 
(42 U.S.C. 409(k)) is amended— 
(1) in paragraph (1), by inserting ‘‘and to para-
graph (4)’’ after ‘‘paragraph (2)’’; and 
(2) by adding at the end the following: 
‘‘(4) For each calendar year after 2021, the na-
tional average wage index as defined in this section 
for such calendar year shall be deemed to be the na-
tional average wage index determined under the pre-
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ceding paragraphs of this section increased by the 
following percentage: 
‘‘(A) For calendar years 2022 through 
2027, 1.4 percent. 
‘‘(B) For calendar years 2028 through 
2031, 1.5 percent. 
‘‘(C) For calendar years 2032 through 
2034, 1.6 percent. 
‘‘(D) For calendar years 2035 through 
2037, 1.7 percent. 
‘‘(E) For calendar years 2038 through 
2040, 1.8 percent. 
‘‘(F) For calendar years 2041 through 
2043, 1.9 percent. 
‘‘(G) For calendar years 2044 through 
2046, 2.0 percent. 
‘‘(H) For calendar years 2047 through 
2049, 2.1 percent. 
‘‘(I) For calendar years after 2049, 2.2 
percent.’’. 
(e) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
subsections (a) and (c) shall apply to remuneration 
paid in calendar years after 2021. 
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(2) SELF-EMPLOYMENT INCOME.—The amend-
ments made by subsection (b) shall apply to taxable 
years beginning after December 31, 2021. 
SEC. 202. INCLUDING EARNINGS OVER $400,000 IN SOCIAL 
SECURITY BENEFIT FORMULA. 
(a) INCLUSION OF EARNINGS OVER $400,000 IN DE-
TERMINATION OF PRIMARY INSURANCE AMOUNTS.—Sec-
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) 1 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: 
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‘‘(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— 
‘‘(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 2021 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 2021 in excess 
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