I 
115TH CONGRESS 
1ST SESSION H. R. 1631 
To amend title II of the Social Security Act and the Internal Revenue 
Code of 1986 to modify the portion of wages and self-employment income 
subject to payroll taxes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 20, 2017 
Mr. CRIST introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend title II of the Social Security Act and the Internal 
Revenue Code of 1986 to modify the portion of wages 
and self-employment income subject to payroll taxes, and 
for other purposes. 
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 ‘‘Save Social Security 
Act of 2017’’. 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
SEC. 2. DETERMINATION OF WAGES AND SELF-EMPLOY-
MENT INCOME ABOVE CONTRIBUTION AND 
BENEFIT BASE AFTER 2017. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2017.— 
(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 $300,000, and, for 
such calendar years, only to so much of the re-
muneration paid to such employee by such em-
ployer with respect to employment as does not 
exceed $300,000.’’. 
(B) 
CONFORMING
AMENDMENT.—Para-
graph (1) of section 3121(a) of such Code is 
amended by striking ‘‘Act) to’’ and inserting 
‘‘Act), or in excess of $300,000, to’’. 
(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: 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
‘‘except that this subparagraph shall apply only to 
calendar years for which the contribution and ben-
efit base (as so determined) is less than $300,000, 
and, for such calendar years, only to the extent re-
muneration paid to such employee by such employer 
with respect to employment does not exceed 
$300,000’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to remu-
neration paid in calendar years after 2017. 
(b) DETERMINATION
OF SELF-EMPLOYMENT IN-
COME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 
2017.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE.— 
(A) IN GENERAL.—Paragraph (1) of sec-
tion 1402(b) of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘(1) in the case of the tax imposed by section 
1401(a)— 
‘‘(A) in the case of a taxpayer with wages 
(as determined under section 3121(a) without 
regard to paragraph (1) of such section) less 
than $300,000 and more than the contribution 
and benefit base (as determined under section 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
230 of the Social Security Act) which is effec-
tive for the calendar year in which such taxable 
year begins, the lesser of— 
‘‘(i) the excess of $300,000 over the 
wages (as so determined) paid to such in-
dividual during such taxable year, or 
‘‘(ii) the net earnings from self-em-
ployment for the taxable year, and 
‘‘(B) in the case of a taxpayer with wages 
(as so determined) less than or equal to such 
contribution and benefit base and for whom the 
sum, for the taxable year, of net earnings from 
self-employment and wages (as so determined) 
paid to such individual is greater than such 
contribution and benefit base, the lesser of— 
‘‘(i) the excess of such sum over such 
contribution and benefit base, or 
‘‘(ii) the excess of $300,000 over such 
contribution and benefit base.’’. 
(B) PHASEOUT.—Subsection (b) of section 
1402 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following: 
‘‘Paragraph (1) shall apply only to taxable 
years beginning in calendar years for which the 
contribution and benefit base (as determined 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
under section 230 of the Social Security Act) is 
less than $300,000.’’. 
(2) AMENDMENTS
TO
THE
SOCIAL
SECURITY 
ACT.— 
(A) IN
GENERAL.—Section 211(b)(1) of 
the Social Security Act (42 U.S.C. 411(b)) is 
amended— 
(i) in subparagraph (I)— 
(I) by inserting ‘‘and before 
2018’’ 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 2017, an amount equal to— 
‘‘(i) in the case of an individual with 
wages (as determined under section 209(a) 
without regard to paragraph (1) of such 
section) less than $300,000 and more than 
the contribution and benefit base (as deter-
mined under section 230 of the Social Se-
curity Act) which is effective for the cal-
endar year in which such taxable year be-
gins, the lesser of— 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
‘‘(I) the excess of $300,000 over 
the wages (as so determined) paid to 
such individual during such taxable 
year, or 
‘‘(II) the net earnings from self- 
employment for the taxable year, and 
‘‘(ii) in the case of a taxpayer with 
wages (as so determined) less than or 
equal to such contribution and benefit base 
and for whom the sum, for the taxable 
year, of net earnings from self-employment 
and wages (as so determined) paid to such 
individual is greater than such contribution 
and benefit base, the lesser of— 
‘‘(I) the excess of such sum over 
such contribution and benefit base, or 
‘‘(II) the excess of $300,000 over 
such contribution and benefit base.’’. 
(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 $300,000.’’. 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to net earnings from 
self-employment derived, and remuneration paid, in 
calendar years after 2017. 
SEC. 3. INCLUSION OF EARNINGS OVER $300,000 IN SOCIAL 
SECURITY BENEFIT FORMULA. 
(a) INCLUSION OF EARNINGS OVER $300,000 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) 3 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: 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
of the higher of $300,000 or such contribution and 
benefit base.’’. 
(c) CONFORMING AMENDMENT.—Section 215(e)(1) 
of the Social Security Act (42 U.S.C. 415(e)(1)) is amend-
ed by inserting ‘‘and before 2018’’ after ‘‘1974’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to individuals who ini-
tially become eligible (within the meaning of section 
215(a)(3)(B) of the Social Security Act) for old-age or dis-
ability insurance benefits under title II of the Social Secu-
rity Act, or who die (before becoming eligible for such ben-
efits), in any calendar year after 2017. 
SEC. 4. MODIFICATION OF AMOUNT OF SOCIAL SECURITY 
BENEFITS INCLUDED IN GROSS INCOME. 
(a) IN GENERAL.—Section 86 of the Internal Rev-
enue Code of 1986 is amended by striking subsections (a), 
(b), and (c) and inserting the following: 
‘‘(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 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
‘‘(2) 85 percent of the excess described in sub-
section (b). 
‘‘(b) TAXPAYERS TO WHOM SUBSECTION (a) AP-
PLIES.—A taxpayer is described in this subsection if— 
‘‘(1) the sum of— 
‘‘(A) the modified adjusted gross income of 
the taxpayer for the taxable year, plus 
‘‘(B) 85 percent of the social security bene-
fits received during the taxable year, exceeds 
‘‘(2) $100,000. 
‘‘(c) MODIFIED ADJUSTED GROSS INCOME.—For 
purposes of this section, the term ‘modified adjusted gross 
income’ means adjusted gross income— 
‘‘(1) determined without regard to this section 
and sections 135, 137, 199, 221, 222, 911, 931, and 
933, and 
‘‘(2) increased by the amount of interest re-
ceived or accrued by the taxpayer during the taxable 
year which is exempt from tax.’’. 
(b) SOCIAL SECURITY TRUST FUNDS HELD HARM-
LESS.—There are hereby appropriated (out of any money 
in the Treasury not otherwise appropriated) for each fiscal 
year to each fund under the Social Security Act or the 
Railroad Retirement Act of 1974 an amount equal to the 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS
reduction in the transfers to such fund for such fiscal year 
by reason of the amendments made by subsection (a). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
06:29 Mar 22, 2017
Jkt 069200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6301
E:\BILLS\H1631.IH
H1631
rfrederick on DSKBCBPHB2PROD with BILLS