I 
119TH CONGRESS 
1ST SESSION H. R. 3517 
To amend title II of the Social Security Act to make various reforms to 
Social Security, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 20, 2025 
Ms. MOORE of Wisconsin 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 make various 
reforms to Social Security, 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 En-
hancement and Protection Act of 2025’’. 
SEC. 2. INCREASE IN SPECIAL MINIMUM BENEFIT FOR 
LIFETIME LOW EARNERS BASED ON YEARS IN 
THE WORKFORCE. 
Section 215(a)(1)(C) of the Social Security Act (42 
U.S.C. 415(a)(1)(C)) is amended to read as follows: 
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‘‘(I) for calendar year 2026, the poverty guide-
line for 2025; and 
‘‘(II) for any calendar year after 2026, the an-
nual dollar amount for 2026 multiplied by the ratio 
of— 
‘‘(aa) the national average wage index (as 
defined in section 209(k)(1)) for the second cal-
endar year preceding the calendar year for 
which the determination is made, to 
‘‘(bb) the national average wage index (as 
so defined) for 2024. 
‘‘(iv) For purposes of this subparagraph— 
‘‘(I) the term ‘number of years of work’ means, 
with respect to an individual, the sum of— 
‘‘(aa) 1⁄4 of the total number of quarters of 
coverage credited to such individual (dis-
regarding any fraction); and 
‘‘(bb) the number of years (not exceeding 
5) in all of which the individual provided care 
for a child under 6 years of age who resided in 
the individual’s home; and 
‘‘(II) the term ‘poverty guideline for 2025’ 
means the annual poverty guideline for 2025 (as up-
dated annually in the Federal Register by the De-
partment of Health and Human Services under the 
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authority of section 673(2) of the Omnibus Budget 
Reconciliation Act of 1981) as applicable to a single 
individual’’. 
SEC. 3. ESTABLISHMENT OF AN INCREASED BENEFIT FOR 
BENEFICIARIES ON ACCOUNT OF LONG-TERM 
ELIGIBILITY. 
(a) IN GENERAL.—Section 202 of the Social Security 
Act (42 U.S.C. 402) is amended by adding at the end the 
following new subsection: 
‘‘(aa) INCREASE IN BENEFIT AMOUNTS ON ACCOUNT 
OF LONG-TERM ELIGIBILITY.—(1) In the case of an indi-
vidual who is a qualified beneficiary for a calendar year 
after 2025, the amount of any monthly insurance benefit 
of such qualified beneficiary under this section or section 
223 for any month in such calendar year shall be in-
creased in accordance with paragraph (3). 
‘‘(2)(A) For purposes of this subsection, the term 
‘qualified beneficiary’ for a calendar year means an indi-
vidual in any case in which such calendar year begins at 
least 16 years after the applicable date of eligibility for 
such individual. 
‘‘(B) For purposes of this subsection, the applicable 
date of eligibility for an individual is the date on which 
the individual on whose wages and self-employment in-
come the monthly insurance benefit is based initially be-
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came eligible (or died before becoming eligible) for old- 
age insurance benefits under subsection (a) or disability 
insurance benefits under section 223. 
‘‘(3)(A) The increase required under paragraph (1) 
with respect to the monthly insurance benefit of an indi-
vidual who is a qualified beneficiary for a calendar year 
shall be equal to the applicable percentage (specified for 
such benefit in subparagraph (B)) of the full increase 
amount for such calendar year (determined under sub-
paragraph (C)). 
‘‘(B) The applicable percentage specified for a 
monthly insurance benefit under this subparagraph for a 
calendar year is the percentage specified, in connection 
with the number of years ending after the applicable date 
of eligibility for such individual and before such calendar 
year, in the following table: 
The applicable 
‘‘If the number of years is: 
percentage is: 
16 ......................................................................................
20 percent
17 ......................................................................................
40 percent
18 ......................................................................................
60 percent
19 ......................................................................................
80 percent
20 or larger .......................................................................
100 percent. 
‘‘(C)(i) Except as provided in clause (ii), the full in-
crease amount determined under this subparagraph for a 
calendar year in connection with the monthly insurance 
benefit of a qualified beneficiary is a dollar amount equal 
to 5 percent of the amount of the benefit if— 
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‘‘(I) such benefit were based on the primary in-
surance amount determined for January of such cal-
endar year of a putative individual; 
‘‘(II) on January 1 of the calendar year in 
which occurred the applicable eligibility date with re-
spect to such individual, such putative individual 
were fully insured, attained retirement age (as de-
fined in section 216(l)(2)) and were otherwise eligi-
ble for, and applied for, old-age insurance benefits; 
and 
‘‘(III) such putative individual’s average in-
dexed monthly earnings taken into account in deter-
mining such primary insurance amount were equal 
to 1⁄12 of the national average wage index (as de-
fined in section 209(k)(1)) for the second year prior 
to such calendar year. 
‘‘(ii)(I) In the case of a monthly insurance benefit 
under subsection (b) or (c), the full increase amount deter-
mined under this subparagraph shall be one-half the 
amount determined under clause (i); or 
‘‘(II) in the case of a monthly insurance benefit under 
subsection (d), (g), or (h), the full increase amount deter-
mined under this subparagraph shall be the percentage of 
the amount determined under clause (i) equal to the ratio 
which the amount of such benefit bears to the primary 
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insurance amount (before the application of section 
203(a)) of the individual on whose wages and self-employ-
ment income the monthly insurance benefit is based. 
‘‘(4) In the case of a qualified beneficiary who is enti-
tled to two or more monthly insurance benefits under this 
title for the same month— 
‘‘(A) the earliest applicable date of eligibility for 
such beneficiary with respect to such benefits shall 
be treated as the applicable date of eligibility for 
such beneficiary for the purposes of this subsection; 
and 
‘‘(B) such beneficiary shall be entitled to an in-
crease with respect only to one such benefit. 
‘‘(5) This subsection shall be applied to monthly in-
surance benefits after any increase under subsection (w) 
and any applicable reductions and deductions under this 
title. 
‘‘(6) In any case in which an individual is entitled 
to benefits under both this section and section 223, the 
increase under this subsection shall be paid from the Fed-
eral Old-Age and Survivors Insurance Trust Fund.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 202 of such Act (42 U.S.C. 402) is 
amended— 
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(A) in the last sentence of subsection (a), 
by striking ‘‘subsection (q) and subsection (w)’’ 
and inserting ‘‘subsections (q), (w), and (aa)’’; 
(B) in subsection (b)(2), by striking ‘‘sub-
section (q)’’ and inserting ‘‘subsections (q) and 
(aa)’’; 
(C) in subsection (c)(2), by striking ‘‘sub-
section (q)’’ and inserting ‘‘subsections (q) and 
(aa)’’; 
(D) in subsection (d)(2), by adding at the 
end the following: ‘‘This paragraph shall apply 
subject to subsection (aa).’’; 
(E) in subsection (e)(2)(A), by striking 
‘‘subsection (q) and subparagraph (D) of this 
paragraph’’ and inserting ‘‘subsection (q), sub-
section (aa), and subparagraph (D) of this 
paragraph’’; 
(F) in subsection (f)(2)(A), by striking 
‘‘subsection (q) and subparagraph (D) of this 
paragraph’’ and inserting ‘‘subsection (q), sub-
section (aa), and subparagraph (D) of this 
paragraph’’; 
(G) in subsection (g)(2), by striking 
‘‘Such’’ and inserting ‘‘Except as provided in 
subsection (aa), such’’; 
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(H) in subsection (h)(2)(A), by inserting 
‘‘and subsection (aa)’’ after ‘‘subparagraphs 
(B) and (C)’’; and 
(I) in section 223(a)(2), by striking ‘‘sec-
tion 202(q)’’ and inserting ‘‘subsections (q) and 
(aa) of section 202’’. 
(2) Section 209(k)(1) of such Act (402 U.S.C. 
409(k)(1)) 
is 
amended 
by 
inserting 
‘‘202(aa)(3)(C)(i)(II),’’ before ‘‘203(f)(8)(B)(ii)’’. 
SEC. 4. EXTENSION OF CHILD’S BENEFIT FOR FULL-TIME 
POST-SECONDARY 
SCHOOL 
STUDENTS 
UNDER AGE 26. 
(a) IN GENERAL.—Section 202(d)(1)(B) of the So-
cial Security Act (42 U.S.C. 402(d)(1)(B)) is amended to 
read as follows: 
‘‘(B) at the time such application was filed was 
unmarried and— 
‘‘(i) had not attained the age of 18, 
‘‘(ii) was a full-time elementary or sec-
ondary school student and had not attained the 
age of 19, 
‘‘(iii) was a full-time post-secondary school 
student and had not attained the age of 26, or 
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‘‘(iv) is under a disability (as defined in 
section 223(d)) which began before he attained 
the age of 22, and’’. 
(b) DEFINITION OF FULL-TIME POST-SECONDARY 
SCHOOL STUDENT.— 
(1) IN GENERAL.—Section 202(d)(7) of such 
Act (42 U.S.C. 402(d)(7)) is amended— 
(A) in subparagraph (A)— 
(i) by inserting ‘‘and a ‘full-time post- 
secondary school student’ is an individual 
who is in full-time attendance as a student 
at a post-secondary educational institu-
tion’’ before ‘‘, as determined by the Com-
missioner’’; 
(ii) by inserting ‘‘or a ‘full-time post- 
secondary school student’ ’’ before ‘‘if he is 
paid by his employer’’; 
(iii) by inserting ‘‘or a post-secondary 
educational institution, as applicable,’’ be-
fore ‘‘at the request’’; 
(iv) by inserting ‘‘or a ‘full-time post- 
secondary school student’ ’’ before ‘‘for the 
purpose of this section’’; and 
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(v) by inserting ‘‘or a full-time post- 
secondary school student’’ before ‘‘shall be 
deemed’’; and 
(B) in subparagraph (B)— 
(i) by inserting ‘‘or a full-time post- 
secondary school student’’ after ‘‘student’’; 
(ii) by inserting ‘‘or a post-secondary 
educational institution, as applicable’’ be-
fore ‘‘at which he has been’’; and 
(iii) by striking ‘‘an elementary or sec-
ondary school’’ in each of the second and 
third places in which such term appears 
and inserting ‘‘such a school’’. 
(2) TRANSITION FROM ELEMENTARY OR SEC-
ONDARY SCHOOL.—Section 202(d)(7)(B) of such Act 
(42 U.S.C. 402(d)(7)(B)) is amended by adding at 
the end the following sentence: ‘‘An individual who 
has been in full-time attendance at an elementary or 
secondary school shall, during a succeeding period of 
nonattendance at such school, be deemed to be a 
full-time secondary-school student if (i) such period 
is 4 calendar months or less, and (ii) the individual 
shows to the satisfaction of the Commissioner that 
he intends to be in full-time attendance at a post- 
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secondary educational institution immediately fol-
lowing such period.’’ 
(c) DEFINITION OF POST-SECONDARY EDUCATIONAL 
INSTITUTION.—Section 202(d)(7)(C) of such Act (42 
U.S.C. 402(d)(7)(C)) is amended by adding at the end the 
following: 
‘‘(iii) A ‘post-secondary educational institution’ 
is an institution described in section 102 of the 
Higher Education Act of 1965 (20 U.S.C. 1002).’’. 
(d) CONFORMING AMENDMENTS.— 
(1) Section 202(d)(1)(E) of such Act (42 
U.S.C. 402(d)(1)(E)) is amended by inserting ‘‘or a 
full-time post-secondary school student’’ after ‘‘stu-
dent’’. 
(2) Section 202(d)(1)(F) of such Act (42 
U.S.C. 402(d)(1)(F)) is amended by striking ‘‘the 
earlier of—’’ and all that follows through ‘‘the age 
of 19,’’ and inserting the following: ‘‘the earlier of— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a full-time 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 19, but only if the child 
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is not a full-time post-secondary school 
student during any part of such month, or 
‘‘(iii) the month in which the child at-
tains the age of 26,’’. 
(3) Section 202(d)(1)(G) of such Act (42 
U.S.C. 402(d)(1)(G)) is amended by striking ‘‘(if 
later)’’ and all that follows through the ‘‘the age of 
19,’’ and inserting the following: ‘‘(if later) the ear-
lier of— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a full-time 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 19, but only if the child 
is not a full-time post-secondary school 
student during any part of such month, or 
‘‘(iii) the month in which the child at-
tains the age of 26,’’. 
(4) Section 202(d)(6)(A) of such Act (42 
U.S.C. 402(d)(6)(A)) is amended to read as follows: 
‘‘(A)(i) is a full-time elementary or sec-
ondary school student and has not attained the 
age of 19, 
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‘‘(ii) is a full-time post-secondary school 
student and has not attained the age of 26, or 
‘‘(iii) is under a disability (as defined in 
section 223(d)) and has not attained the age of 
22, or’’. 
(5) Section 202(d)(6)(D) of such Act (42 
U.S.C. 402(d)(6)(D)) is amended to read as follows: 
‘‘(D) the earlier of— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a full-time 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 19, but only if the child 
is not a full-time post-secondary school 
student during any part of such month, or 
‘‘(iii) the month in which the child at-
tains the age of 26, 
but only if he is not under a disability (as so 
defined) in such earlier month; or’’. 
(6) Section 202(d)(6)(E) of such Act (42 
U.S.C. 402(d)(6)(E)) is amended by striking ‘‘(if 
later)’’ and all that follows to the end and inserting 
the following: ‘‘(if later) the earlier of— 
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‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or a full-time 
post-secondary school student, 
‘‘(ii) the month in which the child at-
tains the age of 19, but only if the child 
is not a full-time post-secondary school 
student during any part of such month, or 
‘‘(iii) the month in which the child at-
tains the age of 26.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section apply with respect to applications for child’s 
insurance benefits under section 202(d) of the Social Se-
curity Act (42 U.S.C. 402(d)) filed in any calendar year 
after 2025. 
SEC. 5. DETERMINATION OF TAXABLE WAGES AND SELF- 
EMPLOYMENT INCOME ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2025. 
(a) DETERMINATION OF TAXABLE WAGES ABOVE 
CONTRIBUTION AND BENEFIT BASE AFTER 2025.— 
(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-
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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 TAXABLE WAGES.—For pur-
poses of subsection (a)(1), the applicable percentage 
for a calendar year shall be determined in accord-
ance with the following table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2026 ...........................................................
90 percent
Calendar year 2027 ...........................................................
80 percent
Calendar year 2028 ...........................................................
70 percent
Calendar year 2029 ...........................................................
60 percent
Calendar year 2030 ...........................................................
50 percent
Calendar year 2031 ...........................................................
40 percent
Calendar year 2032 ...........................................................
30 percent
Calendar year 2033 ...........................................................
20 percent
Calendar year 2034 ...........................................................
10 percent
Calendar years after 2035 ................................................
0 percent. 
‘‘(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)— 
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(i) by inserting ‘‘and before 2026’’ 
after ‘‘1974’’; and 
(ii) by inserting ‘‘and’’ after the semi-
colon; 
(B) in subsection (a)(1), by adding at the 
end the following new subparagraph: 
‘‘(J) The applicable percentage (determined 
under subsection (l)) of that part of remuneration 
which, after remuneration (other than remuneration 
referred to in the succeeding subsections of this sec-
tion) equal to the contribution and benefit base (de-
termined under section 230) with respect to employ-
ment has been paid to an individual during any cal-
endar year after 2025 with respect to which such 
contribution and benefit base is effective, is paid to 
such individual during such calendar year;’’; and 
(C) by adding at the end the following new 
subsection: 
‘‘(l) For purposes of subsection (a)(1)(J), the applica-
ble percentage for a calendar year shall be determined in 
accordance with the following table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2025 ...........................................................
90 percent
Calendar year 2027 ...........................................................
80 percent
Calendar year 2028 ...........................................................
70 percent
Calendar year 2029 ...........................................................
60 percent
Calendar year 2030 ...........................................................
50 percent
Calendar year 2031 ...........................................................
40 percent
Calendar year 2032 ...........................................................
30 percent
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The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2033 ...........................................................
20 percent
Calendar year 2034 ...........................................................
10 percent
Calendar years after 2035 ................................................
0 percent.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to remu-
neration paid in calendar years after 2025. 
(b) DETERMINATION OF TAXABLE SELF-EMPLOY-
MENT INCOME ABOVE CONTRIBUTION
AND BENEFIT 
BASE AFTER 2025.— 
(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 striking ‘‘that 
part of the net earnings’’ and all that follows 
through ‘‘minus’’ and inserting the following: 
‘‘an amount equal to the applicable percentage 
(as determined under subsection (d)(2)) of that 
part of the net earnings from self-employment 
which is in excess of the difference (not to be 
less than zero) between (i) an amount equal to 
the contribution and benefit base (as deter-
mined under section 230 of the Social Security 
Act) which is effective for the calendar year in 
which such taxable year begins, and’’; and 
(B) in subsection (d)— 
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(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 
TAXABLE
SELF-EMPLOYMENT
INCOME.—For pur-
poses of subsection (b)(1), the applicable percentage 
for a taxable year beginning in any calendar year re-
ferred to in such paragraph shall be determined in 
accordance with the following table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2026 ...........................................................
90 percent
Calendar year 2027 ...........................................................
80 percent
Calendar year 2028 ...........................................................
70 percent
Calendar year 2029 ...........................................................
60 percent
Calendar year 2030 ...........................................................
50 percent
Calendar year 2031 ...........................................................
40 percent
Calendar year 2032 ...........................................................
30 percent
Calendar year 2033 ...........................................................
20 percent
Calendar year 2034 ...........................................................
10 percent
Calendar years after 2035 ................................................
0 percent.’’. 
(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)— 
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(I) by striking ‘‘or’’ after the 
semicolon; and 
(II) by inserting ‘‘and before 
2026’’ after ‘‘1974’’; 
(ii) by redesignating paragraph (2) as 
paragraph (3); and 
(iii) by inserting after paragraph (1) 
the following: 
‘‘(2) For any taxable year beginning in any cal-
endar year after 2025, 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 the difference (not to be 
less than zero) between— 
‘‘(A) an amount equal to the contribution 
and benefit base (as determined under section 
230) that is effective for such calendar year, 
and 
‘‘(B) the amount of the wages paid to such 
individual during such taxable year; or’’; and 
(B) by adding at the end the following: 
‘‘(l) For purposes of subsection (b)(2), the applicable 
percentage for a taxable year beginning in any calendar 
year referred to in such paragraph shall be determined 
in accordance with the following table: 
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The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2026 ...........................................................
90 percent
Calendar year 2027 ...........................................................
80 percent
Calendar year 2028 ...........................................................
70 percent
Calendar year 2029 ...........................................................
60 percent
Calendar year 2030 ...........................................................
50 percent
Calendar year 2031 ...........................................................
40 percent
Calendar year 2032 ...........................................................
30 percent
Calendar year 2033 ...........................................................
20 percent
Calendar year 2034 ...........................................................
10 percent
Calendar years after 2035 ................................................
0 percent.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to taxable 
years beginning in calendar years after 2025. 
(c) COMPUTING
AVERAGE
INDEXED
MONTHLY 
EARNINGS.—Section 215(e) of the Social Security Act (42 
U.S.C. 415(e)) is amended— 
(1) in paragraph (1)— 
(A) by striking ‘‘and’’ after ‘‘before 
1975,’’; 
(B) by inserting ‘‘and before 2026’’ after 
‘‘after 1974’’; and 
(C) by inserting ‘‘, and the applicable per-
centage of the excess over an amount equal to 
the contribution and benefit base (as deter-
mined under section 230) in the case of any 
calendar year after 2025 with respect to which 
such contribution and benefit base is effective,’’ 
after ‘‘benefit base is effective,’’; and 
(2) by adding at the end the following: 
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‘‘(3) For purposes of paragraph (1), the appli-
cable percentage for a year shall be determined in 
accordance with the following table: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2026 ...........................................................
90 percent
Calendar year 2027 ...........................................................
80 percent
Calendar year 2028 ...........................................................
70 percent
Calendar year 2029 ...........................................................
60 percent
Calendar year 2030 ...........................................................
50 percent
Calendar year 2031 ...........................................................
40 percent
Calendar year 2032 ...........................................................
30 percent
Calendar year 2033 ...........................................................
20 percent
Calendar year 2034 ...........................................................
10 percent
Calendar years after 2035 ................................................
0 percent.’’. 
(d) 
CONFORMING
AMENDMENT.—Section 
215(i)(2)(C)(i) of the Social Security Act (42 U.S.C. 
415(i)(2)(C)(i)) is amended by striking ‘‘the Commis-
sioner’s estimate of the extent to which the cost of such 
increase would be met by an increase in the contribution 
and benefit base under section 230 and the estimated 
amount of the increase in such base,’’. 
SEC. 6. NEW BEND POINT FOR AMOUNTS ABOVE CONTRIBU-
TION AND BENEFIT BASE. 
(a) IN GENERAL.—Section 215(a)(1) of the Social 
Security Act (42 U.S.C. 415(a)(1)) is amended— 
(1) in subparagraph (A)— 
(A) in clause (ii), by striking ‘‘and’’; 
(B) in clause (iii), by striking the comma 
at the end and inserting the following: ‘‘but do 
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not exceed the amount established for purposes 
of this clause by subparagraph (B), and’’; and 
(C) by inserting after clause (iii) the fol-
lowing: 
‘‘(iv) 3 percent of the individual’s average in-
dexed monthly earnings to the extent that such 
earnings exceed the amount established for purposes 
of clause (iii),’’; and 
(2) in subparagraph (B)— 
(A) by inserting ‘‘and before 2026’’ after 
‘‘1979’’ in clause (ii); 
(B) by redesignating clause (iii) as clause 
(v); 
(C) by inserting after clause (ii) the fol-
lowing: 
‘‘(iii) For individuals who initially become eligi-
ble for old-age or disability insurance benefits, or 
who die (before becoming eligible for such benefits), 
in the calendar year 2026— 
‘‘(I) the amounts established for purposes 
of clauses (i) and (ii) of subparagraph (A) shall 
be the amounts so established under clause (ii) 
of this subparagraph for such calendar year; 
and 
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‘‘(II) the amount established for purposes 
of clause (iii) of subparagraph (A) shall be the 
amount of the contribution and benefit base 
with respect to remuneration paid (and taxable 
years beginning) in calendar year 2026. 
‘‘(iv) For individuals who initially be-
come eligible for old-age or disability insur-
ance benefits, or who die (before becoming 
eligible for such benefits), in any calendar 
year after 2026, the amount so established 
shall equal the product of the cor-
responding amount established with re-
spect to the calendar year 2026 under 
clause (iii) of this subparagraph and the 
quotient obtained by dividing— 
‘‘(I) the national average wage 
index (as defined in section 209(k)(1)) 
for the second calendar year preceding 
the calendar year for which the deter-
mination is made, by 
‘‘(II) the national average wage 
index (as so defined) for 2024.’’; and 
(D) in clause (v), as so redesignated by 
subparagraph (A) of this paragraph, by insert-
ing ‘‘and clause (iv)’’ after ‘‘clause (ii)’’. 
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(b) 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)) for old-age or disability insurance benefits 
under title II of the Social Security Act, or who die (before 
becoming eligible for such benefits), in any calendar year 
after 2025. 
SEC. 7. INCREASE IN EMPLOYMENT TAX RATE. 
(a) WAGES.— 
(1) EMPLOYEES.—Subsection (a) of section 
3101 of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(a) OLD-AGE, SURVIVORS, AND DISABILITY INSUR-
ANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed on the income of every indi-
vidual a tax equal to the applicable percentage of the 
wages (as defined in section 3121(a)) received by 
him with respect to employment (as defined in sec-
tion 3121(b)). 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means the percentage determined under the fol-
lowing table: 
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The applicable 
‘‘In case of wages received during: 
percentage 
shall be: 
2026 ..................................................................................
6.25 percent
2027 ..................................................................................
6.30 percent
2028 ..................................................................................
6.35 percent
2029 ..................................................................................
6.40 percent
2030 ..................................................................................
6.45 percent
2031 or thereafter .............................................................
6.50 percent.’’. 
(2) EMPLOYERS.—Subsection (a) of section 
3111 of such Code is amended to read as follows: 
‘‘(a) OLD-AGE, SURVIVORS, AND DISABILITY INSUR-
ANCE.— 
‘‘(1) IN GENERAL.—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 the applicable percentage of the wages (as 
defined in section 3121(a)) paid by him with respect 
to employment (as defined in section 3121(b)). 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means the percentage determined under the fol-
lowing table: 
The applicable 
‘‘In case of a taxable year 
beginning during calendar year: 
percentage 
shall be: 
2026 ..................................................................................
6.25 percent
2027 ..................................................................................
6.30 percent
2028 ..................................................................................
6.35 percent
2029 ..................................................................................
6.40 percent
2030 ..................................................................................
6.45 percent
2031 or thereafter .............................................................
6.50 percent.’’. 
(b) SELF-EMPLOYMENT.—Subsection (a) of section 
1401 of such Code is amended to read as follows: 
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‘‘(a) OLD-AGE, SURVIVORS, AND DISABILITY INSUR-
ANCE.— 
‘‘(1) In addition to other taxes, there shall be 
imposed for each taxable year, on the self-employ-
ment income of every individual, a tax equal to the 
applicable percentage of the amount of the self-em-
ployment income for such taxable year. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means the percentage determined under the fol-
lowing table: 
The applicable 
‘‘In case of a taxable year 
beginning during calendar year: 
percentage 
shall be: 
2026 ..................................................................................
12.5 percent
2027 ..................................................................................
12.6 percent
2028 ..................................................................................
12.7 percent
2029 ..................................................................................
12.8 percent
2030 ..................................................................................
12.9 percent
2031 or thereafter .............................................................
13.0 percent.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to remuneration re-
ceived, and taxable years beginning after, December 31, 
2025. 
SEC. 8. NON-APPLICATION OF INCREASE IN SOCIAL SECU-
RITY BENEFITS FOR MEANS-TESTED PRO-
GRAMS. 
Any increase in monthly insurance benefits under 
title II of the Social Security Act as a result of the amend-
ments made by this Act shall not be regarded as income 
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or resources for any month after December 2025, for pur-
poses of determining the eligibility of the recipient (or the 
recipient’s spouse or family) for benefits or assistance, or 
the amount or extent of benefits or assistance, under any 
Federal program or under any State or local program fi-
nanced in whole or in part with Federal funds. 
Æ 
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