I 
114TH CONGRESS 
2D SESSION 
H. R. 4529 
To amend title II of the Social Security Act to provide for an annual 
increase in the contribution and benefit base, to exclude a certain number 
of childcare years from the benefit computation formula, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 10, 2016 
Mr. MURPHY of Florida 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 to provide 
for an annual increase in the contribution and benefit 
base, to exclude a certain number of childcare years 
from the benefit computation formula, 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 ‘‘Social Security Parent 
Penalty Repeal Act’’. 
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SEC. 2. ANNUAL INCREASE IN CONTRIBUTION AND BEN-
EFIT BASE. 
(a) ANNUAL INCREASE.—Section 230(a) of the So-
cial Security Act (42 U.S.C. 430(a)) is amended to read 
as follows: 
‘‘(a) The Commissioner shall determine and publish 
in the Federal Register on or before November 1 of each 
calendar year the contribution and benefit base deter-
mined under subsection (b) which shall be effective with 
respect to remuneration paid after such calendar year and 
taxable years beginning after such calendar year.’’. 
(b) RATE OF ANNUAL INCREASE.—Section 230(b) of 
such Act (42 U.S.C. 430(b)) is amended to read as fol-
lows: 
‘‘(b)(1) The amount of such contribution and benefit 
base determined under this subsection shall be the product 
of the contribution and benefit base in effect in the year 
in which the determination is made multiplied by the larg-
er of— 
‘‘(A) 1, plus the percentage that is equal to 
twice the annual national average wage increase; or 
‘‘(B) 1.03, 
with such product, if not a multiple of $300, being round-
ed to the next higher multiple of $300 where such product 
is a multiple of $150 but not of $300 and to the nearest 
multiple of $300 in any other case. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to renumeration paid, 
and taxable years beginning, after calendar year 2016. 
SEC. 3. EXCLUSION OF CERTAIN CHILDCARE YEARS FROM 
BENEFIT COMPUTATION FORMULA. 
(a) IN GENERAL.—Section 215(b)(2) of the Social 
Security Act (42 U.S.C. 415(b)(2)) is amended— 
(1) in subparagraph (A), by striking ‘‘The num-
ber’’ and inserting ‘‘Subject to subparagraph (C), 
the number’’; and 
(2) by adding at the end the following: 
‘‘(C)(i) The number of an individual’s benefit com-
putation years determined under subparagraph (A) shall 
be further reduced (after application of the reduction 
under such subparagraph) by the number of childcare 
years of the individual (not exceeding 5), except that not 
more than 2 years may be determined to be a childcare 
year on the basis of the individual’s status as a primary 
caregiver for the same child. 
‘‘(ii) For purposes of this subparagraph, the term 
‘childcare year’ means, with respect to an individual, an 
elapsed year of the individual— 
‘‘(I) during which the individual is the primary 
caregiver for a child under 6 years of age; and 
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‘‘(II) for which the total of the individual’s 
wages and self-employment income is $0.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply with respect to the computation 
or recomputation of a primary insurance amount after cal-
endar year 2016. 
Æ 
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