I 
116TH CONGRESS 
1ST SESSION H. R. 2302 
To amend title II of the Social Security Act and the Internal Revenue 
Code of 1986 to make improvements in the old-age, survivors, and 
disability insurance program, and to provide for Social Security benefit 
protection. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 12, 2019 
Mr. DEUTCH (for himself, Mr. CICILLINE, Mr. SABLAN, Ms. KAPTUR, Mr. 
HASTINGS, Mr. SARBANES, Ms. PINGREE, and Mr. COHEN) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committees on Energy and Commerce, and 
Education and Labor, 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 concerned 
A BILL 
To amend title II of the Social Security Act and the Internal 
Revenue Code of 1986 to make improvements in the 
old-age, survivors, and disability insurance program, and 
to provide for Social Security benefit protection. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE AND TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Protecting and Preserving Social Security Act’’. 
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(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title and table of contents. 
TITLE I—COST-OF-LIVING INCREASES 
Sec. 101. Consumer Price Index for Elderly Consumers. 
Sec. 102. Computation of cost-of-living increases. 
TITLE II—CONTRIBUTION AND BENEFIT FAIRNESS 
Sec. 201. Determination of wages and self-employment income above contribu-
tion and benefit base after 2019. 
Sec. 202. Inclusion of surplus earnings in Social Security benefit formula. 
TITLE I—COST-OF-LIVING 
INCREASES 
SEC. 101. CONSUMER PRICE INDEX FOR ELDERLY CON-
SUMERS. 
(a) IN GENERAL.—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 are 
62 years of age or older. 
(b) EFFECTIVE DATE.—Subsection (a) shall apply 
with respect to calendar months ending on or after July 
31 of the calendar year following the calendar year in 
which this Act is enacted. 
(c) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated such sums as are nec-
essary to carry out the provisions of this section. 
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SEC. 102. COMPUTATION OF COST-OF-LIVING INCREASES. 
(a) IN GENERAL.—Section 215(i)(1) of the Social Se-
curity Act (42 U.S.C. 415(i)(1)) is amended by adding 
at the end the following new subparagraph: 
‘‘(H) the term ‘Consumer Price Index’ 
means the Consumer Price Index for Elderly 
Consumers (CPI–E, as published by the Bu-
reau of Labor Statistics of the Department of 
Labor).’’. 
(b) APPLICATION TO PRE-1979 LAW.— 
(1) IN GENERAL.—Section 215(i)(1) of the So-
cial Security Act as in effect in December 1978, and 
as applied in certain cases under the provisions of 
such Act as in effect after December 1978, is 
amended by adding at the end the following new 
subparagraph: 
‘‘(D) the term ‘Consumer Price Index’ 
means the Consumer Price Index for Elderly 
Consumers (CPI–E, as published by the Bu-
reau of Labor Statistics of the Department of 
Labor).’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
215(i)(4) of the Social Security Act (42 U.S.C. 
415(i)(4)) is amended by inserting ‘‘and by section 
102 of the Protecting and Preserving Social Security 
Act’’ after ‘‘1986’’. 
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(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 or title XVI) which provides for adjustment of 
an amount based on a change in benefit amounts re-
sulting from a determination made under this sub-
section shall be applied and administered without re-
gard to the amendments made by section 102 of the 
Protecting and Preserving Social Security Act.’’. 
(d) NO EFFECT ON ELIGIBILITY FOR SSI AND MED-
ICAID.—Any increase to an individual’s monthly benefit 
amount under title II of the Social Security Act as a result 
of the amendments made by this section shall not be re-
garded as income or resources for any subsequent month, 
for purposes of determining the eligibility of the recipient 
(or the recipient’s spouse or family) for benefits or assist-
ance, or the amount or extent of benefits or assistance, 
under the Supplemental Security Income program or the 
Medicaid program. 
(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 or after September 30 of the sec-
ond calendar year following the calendar year in which this 
Act is enacted. 
TITLE II—CONTRIBUTION AND 
BENEFIT FAIRNESS 
SEC. 201. DETERMINATION OF WAGES AND SELF-EMPLOY-
MENT INCOME ABOVE CONTRIBUTION AND 
BENEFIT BASE AFTER 2019. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2019.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE OF 1986.—Section 3121 of the Internal Rev-
enue Code of 1986 is amended— 
(A) in subsection (a)(1), by inserting ‘‘the 
applicable percentage (determined under sub-
section (c)(1)) of’’ before ‘‘that part of the re-
muneration’’; and 
(B) in subsection (c), by striking ‘‘(c) IN-
CLUDED AND EXCLUDED SERVICE.—For pur-
poses of this chapter, if’’ and inserting the fol-
lowing: 
‘‘(c) SPECIAL RULES
FOR WAGES
AND EMPLOY-
MENT.— 
‘‘(1) APPLICABLE PERCENTAGE OF REMUNERA-
TION
IN
DETERMINING
WAGES.—For purposes of 
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paragraph (1) of subsection (a), the applicable per-
centage for a calendar year, in connection with any 
calendar year referred to in such subparagraph, 
shall be the percentage determined in accordance 
with the following table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2020 .....................................................................
Calendar year 2021 .....................................................................
Calendar year 2022 .....................................................................
Calendar year 2023 .....................................................................
Calendar year 2024 .....................................................................
Calendar year 2025 .....................................................................
Calendar years after 2025 ...........................................................
0. 
‘‘(2) INCLUDED AND EXCLUDED SERVICE.—For 
purposes of this chapter, if’’. 
(2) AMENDMENTS
TO
THE
SOCIAL
SECURITY 
ACT.—Section 209 of the Social Security Act (42 
U.S.C. 409) is amended— 
(A) in subsection (a)(1)— 
(i) in subparagraph (I)— 
(I) by inserting ‘‘and before 
2020’’ after ‘‘1974’’; and 
(II) by inserting ‘‘and’’ after the 
semicolon; and 
(ii) by adding at the end the following 
new subparagraph: 
‘‘(J) The applicable percentage (deter-
mined under subsection (l)) of that part of re-
muneration which, after remuneration (other 
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(b) DETERMINATION
OF SELF-EMPLOYMENT IN-
COME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 
2019.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE OF 1986.—Section 1402 of the Internal Rev-
enue Code of 1986 is amended— 
(A) in subsection (b)(1), by inserting ‘‘an 
amount equal to the applicable percentage (as 
determined under subsection (d)(2)) of’’ before 
‘‘that part of the net earnings from self-employ-
ment’’; and 
(B) in subsection (d)— 
(i) by striking ‘‘(d) EMPLOYEE AND 
WAGES.—The term’’ and inserting the fol-
lowing: 
‘‘(d) RULES AND DEFINITIONS.— 
‘‘(1) EMPLOYEE AND WAGES.—The term’’; and 
(ii) by adding at the end the fol-
lowing: 
‘‘(2) APPLICABLE PERCENTAGE OF NET EARN-
INGS
FROM
SELF-EMPLOYMENT
IN
DETERMINING 
SELF-EMPLOYMENT INCOME.—For purposes of para-
graph (1) of subsection (b), the applicable percent-
age for a taxable year beginning in any calendar 
year referred to in such paragraph shall be the per-
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centage determined in accordance with the following 
table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2020 .....................................................................
Calendar year 2021 .....................................................................
Calendar year 2022 .....................................................................
Calendar year 2023 .....................................................................
Calendar year 2024 .....................................................................
Calendar year 2025 .....................................................................
Calendar years after 2025 ...........................................................
0.’’. 
(2) AMENDMENTS
TO
THE
SOCIAL
SECURITY 
ACT.—Section 211 of the Social Security Act (42 
U.S.C. 411) is amended— 
(A) in subsection (b)— 
(i) in paragraph (1)(I)— 
(I) by striking ‘‘or’’ after the 
semicolon; and 
(II) by inserting ‘‘and before 
2020’’ after ‘‘1974’’; 
(ii) by redesignating paragraph (2) as 
paragraph (3); and 
(iii) by inserting after paragraph (1) 
the following new paragraph: 
‘‘(2) For any taxable year beginning in any cal-
endar year after 2019, an amount equal to the appli-
cable percentage (as determined under subsection 
(l)) of that part of net earnings from self-employ-
ment which is in excess of (A) an amount equal to 
the contribution and benefit base (determined under 
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section 230) that is effective for such calendar year, 
minus (B) the amount of the wages paid to such in-
dividual during such taxable year; or’’; and 
(B) by adding at the end the following: 
‘‘(l) For purposes of paragraph (2) of subsection (b), 
the applicable percentage for a taxable year beginning in 
any calendar year referred to in such paragraph, shall be 
the percentage determined in accordance with the fol-
lowing table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2020 .....................................................................
Calendar year 2021 .....................................................................
Calendar year 2022 .....................................................................
Calendar year 2023 .....................................................................
Calendar year 2024 .....................................................................
Calendar year 2025 .....................................................................
Calendar years after 2025 ...........................................................
0.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to taxable 
years beginning during or after calendar year 2020. 
SEC. 202. INCLUSION OF SURPLUS EARNINGS IN SOCIAL SE-
CURITY BENEFIT FORMULA. 
(a) INCLUSION
OF SURPLUS AVERAGE INDEXED 
MONTHLY EARNINGS IN DETERMINATION OF PRIMARY 
INSURANCE AMOUNTS.— 
(1) IN GENERAL.—Section 215(a)(1)(A) of the 
Social Security Act (42 U.S.C. 415(a)(1)(A)) is 
amended— 
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(A) in clauses (i), (ii), and (iii), by insert-
ing ‘‘basic’’ before ‘‘average indexed monthly 
earnings’’ each place it appears; 
(B) in clause (ii), by striking ‘‘and’’ at the 
end; and 
(C) by inserting after clause (iii) the fol-
lowing new clauses: 
‘‘(iv) 3 percent of the individual’s surplus aver-
age indexed monthly earnings to the extent such 
surplus average indexed monthly earnings do not ex-
ceed the excess of the amount established for pur-
poses of this clause by subparagraph (B) over 1⁄12 
of the contribution and benefit base for the last of 
such individual’s computation base years, and 
‘‘(v) 0.25 percent of the sum of the individual’s 
surplus average indexed monthly earnings plus 1⁄12 
of the contribution and benefit base for the last of 
such individual’s computation base years, to the ex-
tent such sum exceeds the amount established for 
purposes of clause (iv) by subparagraph (B).’’. 
(2) BEND POINT FOR SURPLUS EARNINGS.— 
Section 215(a)(1)(B) of such Act (42 U.S.C. 
415(a)(1)(B)) is amended— 
(A) in clause (ii), by striking ‘‘the amounts 
so established’’ and inserting ‘‘the amounts es-
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tablished for purposes of clauses (i) and (ii) of 
subparagraph (A)’’; 
(B) by redesignating clause (iii) as clause 
(v); 
(C) in clause (v) (as redesignated), by in-
serting ‘‘or (iv)’’ after ‘‘clause (ii)’’; and 
(D) by inserting after clause (ii) the fol-
lowing new clauses: 
‘‘(iii) For individuals who initially become eligible for 
old-age or disability insurance benefits, or who die (before 
becoming eligible for such benefits), in the calendar year 
2020, the amount established for purposes of clause (iv) 
of subparagraph (A) shall be $10,133. 
‘‘(iv) For individuals who initially become eligible for 
old-age or disability insurance benefits, or who die (before 
becoming eligible for such benefits), in any calendar year 
after 2020, the amount established for purposes of clause 
(iv) of subparagraph (A) shall equal the product of the 
amount established with respect to the calendar year 2020 
under clause (iii) of this subparagraph and the quotient 
obtained by dividing— 
‘‘(I) the national average wage index (as de-
fined in section 209(k)(1)) for the second calendar 
year preceding the calendar year for which the de-
termination is made, by 
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‘‘(II) the national average wage index (as so de-
fined) for 2018.’’. 
(b) BASIC AIME AND SURPLUS AIME.— 
(1) BASIC
AIME.—Section 215(b)(1) of such 
Act (42 U.S.C. 415(b)(1)) is amended— 
(A) by inserting ‘‘basic’’ before ‘‘average’’; 
and 
(B) in subparagraph (A), by striking 
‘‘paragraph (3)’’ and inserting ‘‘paragraph 
(3)(A)’’ and by inserting before the comma the 
following: ‘‘to the extent such total does not ex-
ceed the contribution and benefit base for the 
applicable year’’. 
(2) SURPLUS AIME.— 
(A) IN
GENERAL.—Section 215(b)(1) of 
such Act (as amended by paragraph (1)) is 
amended— 
(i) by redesignating subparagraphs 
(A) and (B) as clauses (i) and (ii), respec-
tively; 
(ii) by inserting ‘‘(A)’’ after ‘‘(b)(1)’’; 
and 
(iii) by adding at the end the fol-
lowing new subparagraph: 
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‘‘(B)(i) An individual’s surplus average indexed 
monthly earnings shall be equal to the quotient obtained 
by dividing— 
‘‘(I) the total (after adjustment under para-
graph (3)(B)) of such individual’s surplus earnings 
(determined under clause (ii)) for such individual’s 
benefit computation years (determined under para-
graph (2)), by 
‘‘(II) the number of months in those years. 
‘‘(ii) For purposes of clause (i) and paragraph (3)(B), 
an individual’s surplus earnings for a benefit computation 
year are the total of such individual’s wages paid in and 
self-employment income credited to such benefit computa-
tion year, to the extent such total (before adjustment 
under paragraph (3)(B)) exceeds the contribution and 
benefit base for such year.’’. 
(B) 
CONFORMING
AMENDMENT.—The 
heading for section 215(b) of such Act is 
amended by striking ‘‘Average Indexed Monthly 
Earnings’’ and inserting ‘‘Basic Average In-
dexed Monthly Earnings; Surplus Average In-
dexed Monthly Earnings’’. 
(3) ADJUSTMENT OF SURPLUS EARNINGS FOR 
PURPOSES OF DETERMINING SURPLUS AIME.—Sec-
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tion 215(b)(3) of such Act (42 U.S.C. 415(b)(3)) is 
amended— 
(A) in subparagraph (A), by striking ‘‘sub-
paragraph (B)’’ and inserting ‘‘subparagraph 
(C)’’ and by inserting ‘‘and determination of 
basic average indexed monthly income’’ after 
‘‘paragraph (2)’’; 
(B) by redesignating subparagraph (B) as 
subparagraph (C); and 
(C) by inserting after subparagraph (A) 
the following new subparagraph: 
‘‘(B) For purposes of determining under paragraph 
(1)(B) an individual’s surplus average indexed monthly 
earnings, the individual’s surplus earnings (described in 
paragraph (2)(B)(ii)) for a benefit computation year shall 
be deemed to be equal to the product of— 
‘‘(i) the individual’s surplus earnings for such 
year (as determined without regard to this subpara-
graph), and 
‘‘(ii) the quotient described in subparagraph 
(A)(ii).’’. 
(c) 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-
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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 2019. 
Æ 
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