(1) Section 201(i)(1) of the Social Security Act 
(42 U.S.C. 401(i)(1)) is amended— 
(A) by striking ‘‘or the Federal Supple-
mentary ’’ and inserting ‘‘the Federal Supple-
mentary’’; and 
(B) by inserting ‘‘or the Medicare for All 
Trust Fund’’ after ‘‘such Trust Fund)’’. 
(2) Section 201(g)(1)(A) of such Act (42 
U.S.C. 401(g)(1)(A)) is amended by striking ‘‘and 
the Federal Supplementary Medical Insurance Trust 
Fund established by title XVIII’’ and inserting ‘‘, 
the Federal Supplementary Medical Insurance Trust 
Fund established by title XVIII, and the Medicare 
for All Trust Fund established under title XXII’’. 
(c) MAINTENANCE OF MEDICAID ELIGIBILITY AND 
BENEFITS.—In order for a State to continue to be eligible 
for payments under section 1903(a) of the Social Security 
Act (42 U.S.C. 1396b(a)) the State may not reduce stand-
ards of eligibility or benefits provided under its State Med-
icaid plan under title XIX of the Social Security Act below 
such standards of eligibility and benefits in effect on the 
date of the enactment of this Act. 
SEC. 3. FINANCING THROUGH EMPLOYMENT TAX. 
(a) TAX ON EMPLOYEES.—Section 3101 of the Inter-
nal Revenue Code of 1986 is amended by redesignating
subsection (c) as subsection (d) and by inserting after sub-
section (b) the following new subsection: 
‘‘(c) MEDICARE
FOR ALL.—In addition to other 
taxes, there is hereby imposed on the income of every indi-
vidual a tax equal to 1.7 percent of the wages (as defined 
in section 3121(a)) received by him with respect to em-
ployment (as defined in section 3121(b)).’’. 
(b) TAX
ON EMPLOYERS.—Section 3111 of such 
Code is amended by redesignating subsection (c) as sub-
section (d) and by inserting after subsection (b) the fol-
lowing new subsection: 
‘‘(c) MEDICARE
FOR ALL.—In addition to other 
taxes, there is hereby imposed on every employer an excise 
tax, with respect to having individuals in his employ, equal 
to 7 percent of the wages (as defined in section 3121(a)) 
paid by him with respect to employment (as defined in 
section 3121(b)).’’. 
(c) TAX ON SELF-EMPLOYMENT.—Section 1401 of 
such Code is amended by redesignating subsection (c) as 
subsection (d) and by inserting after subsection (b) the 
following new subsection: 
‘‘(c) MEDICARE
FOR ALL.—In addition to other 
taxes, there shall be imposed for each taxable year, on the 
self-employment income of every individual, a tax equal 
to the applicable percent of the self-employment income
for such taxable year. For purposes of the preceding sen-
tence, the applicable percent is a percent equal to the sum 
of the percent described in section 3101(c) plus the per-
cent described in section 3111(c).’’. 
(d) RAILROAD RETIREMENT TAX.— 
(1) TAX ON EMPLOYEES.—Section 3201(a) of 
such Code is amended by striking ‘‘subsections (a) 
and (b) of section 3101’’ and inserting ‘‘subsections 
(a), (b), and (c) of section 3101’’. 
(2) TAX ON EMPLOYEE REPRESENTATIVES.— 
Section 3211(a) of such Code is amended by striking 
‘‘subsections (a) and (b) of section 3101 and sub-
sections (a) and (b) of section 3111’’ and inserting 
‘‘subsections (a), (b), and (c) of section 3101 and 
subsections (a), (b), and (c) of section 3111’’. 
(3) TAX ON EMPLOYERS.—Section 3221(a) of 
such Code is amended by striking ‘‘subsections (a) 
and (b) of section 3111’’ and inserting ‘‘subsections 
(a), (b), and (c) of section 3111’’. 
(4) 
DETERMINATION
OF
CONTRIBUTION 
BASE.—Clause (iii) of section 3231(e)(2)(A) is 
amended to read as follows: 
‘‘(iii) 
HOSPITAL
INSURANCE
AND 
MEDICARE
FOR
ALL
TAXES.—Clause (i) 
shall not apply to—
‘‘(I) so much of the rate applica-
ble under section 3201(a) or 3221(a) 
as does not exceed the sum of the 
rates of tax in effect under sub-
sections (b) and (c) of section 3101, 
and 
‘‘(II) so much of the rate applica-
ble under section 3211(a) as does not 
exceed the sum of the rates of tax in 
effect under subsections (b) and (c) of 
section 1401.’’. 
(e) APPLICATION OF TAX TO FEDERAL, STATE, AND 
LOCAL EMPLOYMENT.—Paragraphs (1) and (2) of section 
3121(u) and section 3125(a) of such Code are each 
amended by striking ‘‘sections 3101(b) and 3111(b)’’ and 
inserting ‘‘subsections (b) and (c) of section 3101 and sub-
sections (b) and (c) of section 3111’’. 
(f) CONFORMING AMENDMENTS.— 
(1) Section 1402(a)(12)(B) of such Code is 
amended by striking ‘‘subsections (a) and (b) of sec-
tion 1401’’ and inserting ‘‘subsections (a), (b), and 
(c) of section 1401’’. 
(2) Section 3121(q) of such Code is amended 
by striking ‘‘subsections (a) and (b) of section
3111’’ and inserting ‘‘subsections (a), (b), and (c) of 
section 3111’’. 
(3) The last sentence of section 6051(a) of such 
Code is amended by striking ‘‘sections 3101(c) and 
3111(c)’’ and inserting ‘‘sections 3101(d) and 
3111(d)’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to wages paid and self-employment 
income derived on or after January 1 of the year following 
the date of the enactment of this Act. 
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