I 
115TH CONGRESS 
2D SESSION 
H. R. 7195 
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 
NOVEMBER 29, 2018 
Ms. MOORE (for herself, Ms. SCHAKOWSKY, Mr. PAYNE, Mr. HASTINGS, and 
Ms. WILSON 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 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 2017’’. 
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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‘‘(C)(i) Effective with respect to the benefits of indi-
viduals who become eligible for old-age insurance benefits 
or disability insurance benefits (or die before becoming so 
eligible) after 2018, no primary insurance amount com-
puted under subparagraph (A) may be less than the appli-
cable percentage of 1⁄12 of the annual dollar amount deter-
mined under clause (iv) for the year in which the amount 
is determined. 
‘‘(ii) For purposes of clause (i), the applicable per-
centage is the percentage specified in connection with the 
number of years of work, as set forth in the following 
table: 
‘‘If the number of 
The applicable 
years of work is: 
percentage is: 
11 ......................................................................................
36.7 percent
12 ......................................................................................
40.0 percent
13 ......................................................................................
43.3 percent
14 ......................................................................................
46.7 percent
15 ......................................................................................
50.0 percent
16 ......................................................................................
53.3 percent
17 ......................................................................................
56.7 percent
18 ......................................................................................
60.0 percent
19 ......................................................................................
63.3 percent
20 ......................................................................................
66.7 percent
21 ......................................................................................
70.0 percent
22 ......................................................................................
73.3 percent
23 ......................................................................................
76.7 percent
24 ......................................................................................
80.0 percent
25 ......................................................................................
83.3 percent
26 ......................................................................................
86.7 percent
27 ......................................................................................
90.0 percent
28 ......................................................................................
93.3 percent
29 ......................................................................................
96.7 percent
30 or more ........................................................................
100.0 percent. 
‘‘(iii) For purposes of this subparagraph, the term 
‘number of years of work’ means, with respect to an indi-
vidual, the sum of— 
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‘‘(I) 1⁄4 of the total number of quarters of cov-
erage credited to such individual (disregarding any 
fraction); and 
‘‘(II) 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. 
‘‘(iv)(I) The annual dollar amount determined under 
this clause is the poverty guideline for the calendar year 
preceding the calendar year in which the determination 
is made. 
‘‘(II) For purposes of this clause, the term ‘poverty 
guideline’ means the annual poverty guideline (as updated 
annually in the Federal Register by the Department of 
Health and Human Services under the 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-
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vidual who is a qualified beneficiary for a calendar year 
after 2018, 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-
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)). 
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‘‘(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— 
‘‘(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 
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‘‘(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 
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 
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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— 
(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-
sections (k)(5) and (q)’’ and inserting ‘‘sub-
sections (k)(5), (q), and (aa)’’; 
(C) in subsection (c)(2), by striking ‘‘sub-
sections (k)(5) and (q)’’ and inserting ‘‘sub-
sections (k)(5), (q), and (aa)’’; 
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(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 (k)(5), subsection (q), and subpara-
graph (D) of this paragraph’’ and inserting 
‘‘subsection (k)(5), subsection (q), subsection 
(aa), and subparagraph (D) of this paragraph’’; 
(F) in subsection (f)(2)(A), by striking 
‘‘subsection (k)(5), subsection (q), and subpara-
graph (D) of this paragraph’’ and inserting 
‘‘subsection (k)(5), subsection (q), subsection 
(aa), and subparagraph (D) of this paragraph’’; 
(G) in subsection (g)(2), by striking 
‘‘Such’’ and inserting ‘‘Except as provided in 
subsections (k)(5) and (aa), such’’; 
(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 ‘‘sections 202(q) and 
202(aa)’’. 
(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)’’. 
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SEC. 4. EXTENSION OF CHILD’S BENEFIT FOR CERTAIN 
POST-SECONDARY STUDENTS UNDER AGE 22. 
(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 
secondary school student and had not at-
tained the age of 19, 
‘‘(iii) was an eligible full-time post- 
secondary school student and had not at-
tained the age of 22, or 
‘‘(iv) is under a disability (as defined 
in section 223(d)) which began before he 
attained the age of 22, and’’. 
(b) DEFINITION
OF ELIGIBLE FULL-TIME POST- 
SECONDARY SCHOOL STUDENT.—Section 202(d)(7) of 
the Social Security Act (42 U.S.C. 402(d)(7)) is amended 
by adding at the end the following: 
‘‘(E) An ‘eligible full-time post-secondary 
school student’ is a full-time post-secondary 
school student who is entitled to child’s insur-
ance benefits on the basis of the wages and self- 
employment income of an individual who is en-
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titled to disability insurance benefits, or who 
has died a fully or currently insured indi-
vidual.’’. 
(c) 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.’’ 
(d) 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 a school or college or univer-
sity that provides post-secondary education 
and— 
‘‘(I) is operated or directly sup-
ported by the United States, or by 
any State or local government or po-
litical subdivision thereof, 
‘‘(II) has been approved by a 
State or accredited by a State-recog-
nized or nationally recognized accred-
iting agency or body, or 
‘‘(III) whose credits are accepted, 
on transfer, by not less than three in-
stitutions which are so accredited, for 
credit on the same basis as if trans-
ferred from an institution so accred-
ited.’’. 
(e) CONFORMING AMENDMENTS.— 
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(1) Section 202(d)(1)(E) of such Act (42 
U.S.C. 402(d)(1)(E)) is amended by inserting ‘‘or 
an eligible full-time post-secondary school student’’ 
after ‘‘student’’. 
(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 an eligible 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 an eligible 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 22,’’. 
(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— 
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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 an eligible 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 an eligible 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 22,’’. 
(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, 
‘‘(ii) is an eligible full-time post-secondary 
school student and has not attained the age of 
22, 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— 
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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 an eligible 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 an eligible 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 22, 
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— 
‘‘(i) the first month during no part of 
which the child is a full-time elementary or 
secondary school student or an eligible 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 an eligible full-time post-secondary 
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school student during any part of such 
month, or 
‘‘(iii) the month in which the child at-
tains the age of 22.’’. 
(f) 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 2018. 
SEC. 5. DETERMINATION OF TAXABLE WAGES AND SELF- 
EMPLOYMENT INCOME ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2018. 
(a) DETERMINATION OF TAXABLE WAGES ABOVE 
CONTRIBUTION AND BENEFIT BASE AFTER 2018.— 
(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: 
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‘‘(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 2019 ...........................................................
90 percent
Calendar year 2020 ...........................................................
80 percent
Calendar year 2021 ...........................................................
70 percent
Calendar year 2022 ...........................................................
60 percent
Calendar year 2023 ...........................................................
50 percent
Calendar year 2024 ...........................................................
40 percent
Calendar year 2025 ...........................................................
30 percent
Calendar year 2026 ...........................................................
20 percent
Calendar year 2027 ...........................................................
10 percent
Calendar years after 2028 ................................................
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)— 
(i) by inserting ‘‘and before 2019’’ 
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: 
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‘‘(J) The applicable percentage (deter-
mined under subsection (l)) of that part of re-
muneration which, after remuneration (other 
than remuneration referred to in the succeeding 
subsections of this section) equal to the con-
tribution and benefit base (determined under 
section 230) with respect to employment has 
been paid to an individual during any calendar 
year after 2018 with respect to which such con-
tribution 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 2019 ...........................................................
90 percent
Calendar year 2020 ...........................................................
80 percent
Calendar year 2021 ...........................................................
70 percent
Calendar year 2022 ...........................................................
60 percent
Calendar year 2023 ...........................................................
50 percent
Calendar year 2024 ...........................................................
40 percent
Calendar year 2025 ...........................................................
30 percent
Calendar year 2026 ...........................................................
20 percent
Calendar year 2027 ...........................................................
10 percent
Calendar years after 2028 ................................................
0 percent.’’. 
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(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to remu-
neration paid in calendar years after 2018. 
(b) DETERMINATION OF TAXABLE SELF-EMPLOY-
MENT INCOME ABOVE CONTRIBUTION
AND BENEFIT 
BASE AFTER 2018.— 
(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)— 
(i) by striking ‘‘(d) EMPLOYEE AND 
WAGES.—The term’’ and inserting the fol-
lowing: 
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‘‘(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 2019 ...........................................................
90 percent
Calendar year 2020 ...........................................................
80 percent
Calendar year 2021 ...........................................................
70 percent
Calendar year 2022 ...........................................................
60 percent
Calendar year 2023 ...........................................................
50 percent
Calendar year 2024 ...........................................................
40 percent
Calendar year 2025 ...........................................................
30 percent
Calendar year 2026 ...........................................................
20 percent
Calendar year 2027 ...........................................................
10 percent
Calendar years after 2028 ................................................
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)— 
(I) by striking ‘‘or’’ after the 
semicolon; and 
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(II) by inserting ‘‘and before 
2019’’ 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 2018, 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: 
The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2019 ...........................................................
90 percent
Calendar year 2020 ...........................................................
80 percent
Calendar year 2021 ...........................................................
70 percent
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The applicable 
‘‘In the case of: 
percentage is: 
Calendar year 2022 ...........................................................
60 percent
Calendar year 2023 ...........................................................
50 percent
Calendar year 2024 ...........................................................
40 percent
Calendar year 2025 ...........................................................
30 percent
Calendar year 2026 ...........................................................
20 percent
Calendar year 2027 ...........................................................
10 percent
Calendar years after 2028 ................................................
0 percent.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to taxable 
years beginning in calendar years after 2018. 
(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 2019’’ 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 2016 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 2019 ...........................................................
90 percent
Calendar year 2020 ...........................................................
80 percent
Calendar year 2021 ...........................................................
70 percent
Calendar year 2022 ...........................................................
60 percent
Calendar year 2023 ...........................................................
50 percent
Calendar year 2024 ...........................................................
40 percent
Calendar year 2025 ...........................................................
30 percent
Calendar year 2026 ...........................................................
20 percent
Calendar year 2027 ...........................................................
10 percent
Calendar years after 2028 ................................................
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 av-
erage indexed monthly earnings to the ex-
tent that such earnings exceed the amount 
established for purposes of clause (iii),’’; 
and 
(2) in subparagraph (B)— 
(A) by inserting ‘‘and before 2019’’ 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 be-
come eligible for old-age or disability insur-
ance benefits, or who die (before becoming 
eligible for such benefits), in the calendar 
year 2019— 
‘‘(I) the amounts established for 
purposes of clauses (i) and (ii) of sub-
paragraph (A) shall be the amounts 
so established under clause (ii) of this 
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subparagraph for such calendar year; 
and 
‘‘(II) the amount established for 
purposes of clause (iii) of subpara-
graph (A) shall be the amount of the 
contribution and benefit base with re-
spect to remuneration paid (and tax-
able years beginning) in calendar year 
2019. 
‘‘(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 2019, the amount so established 
shall equal the product of the cor-
responding amount established with re-
spect to the calendar year 2019 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 
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‘‘(II) the national average wage 
index (as so defined) for 2017.’’; and 
(D) in clause (v), as so redesignated by 
subparagraph (A) of this paragraph, by insert-
ing ‘‘and clause (iv)’’ after ‘‘clause (ii)’’. 
(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 2018. 
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)). 
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‘‘(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 wages received during: 
percentage 
shall be: 
2019 ..................................................................................
6.25 percent
2020 ..................................................................................
6.30 percent
2021 ..................................................................................
6.35 percent
2022 ..................................................................................
6.40 percent
2023 ..................................................................................
6.45 percent
2024 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: 
2019 ..................................................................................
6.25 percent
2020 ..................................................................................
6.30 percent
2021 ..................................................................................
6.35 percent
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The applicable 
‘‘In case of a taxable year 
beginning during calendar year: 
percentage 
shall be: 
2022 ..................................................................................
6.40 percent
2023 ..................................................................................
6.45 percent
2024 or thereafter .............................................................
6.50 percent.’’. 
(b) SELF-EMPLOYMENT.—Subsection (a) of section 
1401 of such Code is amended to read as follows: 
‘‘(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: 
2019 ..................................................................................
12.5 percent
2020 ..................................................................................
12.6 percent
2021 ..................................................................................
12.7 percent
2022 ..................................................................................
12.8 percent
2023 ..................................................................................
12.9 percent
2024 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, 
2018. 
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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 
or resources for any month after December 2018, 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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