I 
109TH CONGRESS 
1ST SESSION H. R. 1809 
To amend the Internal Revenue Code of 1986 to repeal the 1993 income 
tax increase on Social Security benefits to increase the age at which 
distributions must commence from certain retirement plans from 70 
1/2 to 80. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2005 
Mr. WELDON of Florida introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to repeal 
the 1993 income tax increase on Social Security benefits 
to increase the age at which distributions must com-
mence from certain retirement plans from 70 1/2 to 
80. 
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 ‘‘Seniors’ Retirement 
Recovery Act of 2005’’.
SEC. 2. REPEAL OF 1993 INCOME TAX INCREASE ON SOCIAL 
SECURITY BENEFITS. 
(a) RESTORATION OF PRIOR LAW FORMULA.—Sub-
section (a) of section 86 of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘(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) one-half of the Social Security benefits re-
ceived during the taxable year, or 
‘‘(2) one-half of the excess described in sub-
section (b)(1).’’. 
(b) REPEAL OF ADJUSTED BASE AMOUNT.—Sub-
section (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 sub-
section, $25,000, 
‘‘(2) $32,000 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) CONFORMING AMENDMENTS.— 
(1) Subparagraph (A) of section 871(a)(3) of 
such Code is amended by striking ‘‘85 percent’’ and 
inserting ‘‘50 percent’’. 
(2)(A) Subparagraph (A) of section 121(e)(1) 
of the Social Security Amendments of 1983 (Public 
Law 98–21) is amended— 
(i) by striking ‘‘(A) There’’ and inserting 
‘‘There’’; 
(ii) by striking ‘‘(i)’’ immediately following 
‘‘amounts equivalent to’’; and 
(iii) by striking ‘‘, less (ii)’’ and all that 
follows and inserting a period. 
(B) Paragraph (1) of section 121(e) of such Act 
is amended by striking subparagraph (B). 
(C) Paragraph (3) of section 121(e) of such Act 
is amended by striking subparagraph (B) and by re-
designating subparagraph (C) as subparagraph (B). 
(D) Paragraph (2) of section 121(e) of such 
Act is amended in the first sentence by striking 
‘‘paragraph (1)(A)’’ and inserting ‘‘paragraph (1)’’.
(d) EFFECTIVE DATES.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to taxable years beginning 
after December 31, 2005. 
(2) SUBSECTION (C)(1).—The amendment made 
by subsection (c)(1) shall apply to benefits paid after 
December 31, 2005. 
(3) 
SUBSECTION
(C)(2).—The 
amendments 
made by subsection (c)(2) shall apply to tax liabil-
ities for taxable years beginning after December 31, 
2005. 
(e) MAINTENANCE OF TRANSFERS TO HOSPITAL IN-
SURANCE TRUST FUND.— 
(1) IN
GENERAL.—There are hereby appro-
priated to the Hospital Insurance Trust Fund estab-
lished under section 1817 of the Social Security Act 
amounts equal to the reduction in revenues to the 
Treasury by reason of the enactment of this Act. 
Amounts appropriated by the preceding sentence 
shall be transferred from the general fund at such 
times and in such manner as to replicate to the ex-
tent possible the transfers which would have oc-
curred to such Trust Fund had this Act not been 
enacted.
(2) REPORTS.—The Secretary of the Treasury 
or the Secretary’s delegate shall annually report to 
the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of 
the Senate the amounts and timing of the transfers 
under this subsection. 
SEC. 3. AGE FOR BEGINNING MANDATORY DISTRIBUTIONS 
INCREASED TO 80. 
(a) QUALIFIED PENSION PLANS.—Subparagraphs 
(B)(iv) and (C) of section 401(a)(9) of the Internal Rev-
enue Code of 1986 (relating to required distributions) are 
each amended by striking ‘‘701⁄2’’ each place it appears 
and inserting ‘‘80’’. 
(b) INDIVIDUAL RETIREMENT PLANS.— 
(1) Paragraph (1) of section 219(d) of such 
Code is amended— 
(A) by striking ‘‘701⁄2’’ in the text and in-
serting ‘‘80’’, and 
(B) by striking ‘‘701⁄2’’ in the heading and 
inserting ‘‘80’’. 
(2) Subsection (b) of section 408 of such Code 
is amended by striking ‘‘701⁄2’’ and inserting ‘‘80’’. 
(c) ROTH IRA’S.—Paragraph (4) of section 408A(c) 
of such Code is amended—
(1) by striking ‘‘701⁄2’’ in the text and inserting 
‘‘80’’, and 
(2) by striking ‘‘701⁄2’’ in the heading and in-
serting ‘‘80’’. 
(d) SECTION 457 PLANS.—Clause (i) of section 
457(d)(1)(A) of such Code is amended by striking ‘‘701⁄2’’ 
and inserting ‘‘80’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions after the date of 
the enactment of this Act. 
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