tion Systems Technology account and for 
the General Operating Expenses account 
as necessary for administrative costs in-
curred in carrying out this section. 
(B) The Department of Veterans Affairs Com-
pensation and Pensions account shall hereinafter be 
available for payments authorized under subsection 
(a)(1)(A) to individuals entitled to a benefit payment 
described in subsection (a)(1)(C)(iii). 
TITLE III—CONTRIBUTION AND 
BENEFIT FAIRNESS 
SEC. 301. DETERMINATION OF WAGES AND SELF-EMPLOY-
MENT INCOME ABOVE CONTRIBUTION AND 
BENEFIT BASE AFTER 2010. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2010.— 
(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-
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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 
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: 
‘‘In the case of: 
The ap-
plicable 
per-
centage 
is: 
Calendar year 2011 ............................................................................
86% 
Calendar year 2012 ............................................................................
71% 
Calendar year 2013 ............................................................................
57% 
Calendar year 2014 ............................................................................
43% 
Calendar year 2015 ............................................................................
29% 
Calendar year 2016 ............................................................................
14% 
Calendar years after 2016 ..................................................................
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)— 
(i) by inserting ‘‘and before 2011’’ 
after ‘‘1974’’; and 
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(ii) by inserting ‘‘and’’ after the semi-
colon; 
(B) in subsection (a)(1), by adding at the 
end the following: 
‘‘(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 2010 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: 
‘‘(l) For purposes of subparagraph (J) of subsection 
(a)(1), the applicable percentage for a calendar year, in 
connection with any calendar year referred to in such sub-
paragraph, shall be the percentage determined in accord-
ance with the following table: 
‘‘In the case of: 
The ap-
plicable 
per-
centage 
is: 
Calendar year 2011 ............................................................................
86%
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‘‘In the case of: 
The ap-
plicable 
per-
centage 
is: 
Calendar year 2012 ............................................................................
71%
Calendar year 2013 ............................................................................
57%
Calendar year 2014 ............................................................................
43%
Calendar year 2015 ............................................................................
29%
Calendar year 2016 ............................................................................
14%
Calendar years after 2016 ..................................................................
0%’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to remu-
neration paid in calendar years after 2010. 
(b) DETERMINATION
OF SELF-EMPLOYMENT IN-
COME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 
2010.— 
(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.— 
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‘‘(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-
centage determined in accordance with the following 
table: 
‘‘In the case of: 
The ap-
plicable 
per-
centage 
is: 
Calendar year 2011 ............................................................................
86%
Calendar year 2012 ............................................................................
71%
Calendar year 2013 ............................................................................
57%
Calendar year 2014 ............................................................................
43%
Calendar year 2015 ............................................................................
29%
Calendar year 2016 ............................................................................
14%
Calendar years after 2016 ..................................................................
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)(1)(I)— 
(i) by striking ‘‘or’’ after the semi-
colon; and 
(ii) by inserting ‘‘and before 2011’’ 
after ‘‘1974’’; 
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(B) in subsection (b)— 
(i) by redesignating paragraph (2) as 
paragraph (3); and 
(ii) by inserting after paragraph (1) 
the following: 
‘‘(2) For any taxable year beginning in any cal-
endar year after 2010, 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 
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 
(C) 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: 
‘‘In the case of: 
The ap-
plicable 
per-
centage 
is: 
Calendar year 2011 ............................................................................
86%
Calendar year 2012 ............................................................................
71%
Calendar year 2013 ............................................................................
57%
Calendar year 2014 ............................................................................
43%
Calendar year 2015 ............................................................................
29%
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‘‘In the case of: 
The ap-
plicable 
per-
centage 
is: 
Calendar year 2016 ............................................................................
14%
Calendar years after 2016 ..................................................................
0%’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to taxable 
years beginning during or after calendar year 2011. 
SEC. 302. ADDITIONAL BEND POINTS IN SOCIAL SECURITY 
BENEFIT FORMULA. 
(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 
not exceed the amount established for purposes 
of this clause by subparagraph (B),’’; 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) but 
do not exceed the amount established for 
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established shall equal the product of the 
corresponding amount established with re-
spect to the calendar year 2011 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 2009.’’; and 
(C) 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 2010. 
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TITLE IV—SOCIAL SECURITY 
BENEFIT PROTECTION 
SEC. 401. POINT OF ORDER AGAINST PRIVATIZATION OF 
SOCIAL SECURITY OR REDUCTIONS IN SO-
CIAL SECURITY BENEFITS. 
(a) IN GENERAL.—It shall not be in order in the 
House of Representatives or the Senate to consider any 
bill, joint resolution, amendment, motion, or conference re-
port if the enactment of that bill or resolution, as reported, 
the adoption and enactment of that amendment, or the 
enactment of that bill or resolution in the form rec-
ommended in that conference report would have the effect 
of— 
(1) establishing or maintaining a program— 
(A) under which benefits under title II of 
the Social Security Act are reduced, in whole or 
in part, in connection with contributions made 
to individual accounts of beneficiaries under 
such title established or maintained in the pri-
vate sector or in connection with returns on in-
vestment of amounts credited to such accounts, 
or 
(B) which provides for administration of 
the old-age, survivors, and disability insurance 
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program under such title, in whole or in part, 
by any entity in the private sector, 
(2) otherwise reducing benefits under title II of 
the Social Security Act in the case of any present or 
future beneficiary below the level of such benefits 
that would be in effect without the enactment of 
such bill, resolution, or amendment, or 
(3) providing for investment of amounts held in 
the Federal Old-Age and Survivors Insurance Trust 
Fund and the Federal Disability Insurance Trust 
Fund in any investment vehicle other than interest- 
bearing obligations of the United States or obliga-
tions guaranteed as to both principal and interest by 
the United States. 
(b) WAIVER AND APPEAL.—Subsection (a) may be 
waived or suspended in the Senate only by an affirmative 
vote of three-fifths of the Members, duly chosen and 
sworn. An affirmative vote of three-fifths of the Members 
of the Senate, duly chosen and sworn, shall be required 
in the Senate to sustain an appeal of the ruling of the 
Chair on a point of order raised under this section. 
Æ 
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