I 
117TH CONGRESS 
1ST SESSION H. R. 4453 
To amend the Internal Revenue Code of 1986 to exclude social security 
benefits from gross income, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2021 
Mr. GOSAR introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to exclude 
social security benefits from gross income, 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 ‘‘No Tax on Social Secu-
rity Act of 2021’’. 
SEC. 2. EXCLUSION OF SOCIAL SECURITY BENEFITS FROM 
GROSS INCOME. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139H the following new section: 
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‘‘SEC. 139I. SOCIAL SECURITY AND TIER 1 RAILROAD RE-
TIREMENT BENEFITS. 
‘‘(a) EXCLUSION.—Gross income shall not include so-
cial security benefits received by a taxpayer. 
‘‘(b) SOCIAL SECURITY BENEFIT DEFINED.— 
‘‘(1) IN GENERAL.—The term ‘social security 
benefit’ means any amount received by the taxpayer 
by reason of entitlement to— 
‘‘(A) a monthly benefit under title II of the 
Social Security Act, or 
‘‘(B) a tier 1 railroad retirement benefit. 
‘‘(2) WORKMEN’S
COMPENSATION
BENEFITS 
SUBSTITUTED FOR SOCIAL SECURITY BENEFITS.— 
For purposes of this section, if, by reason of section 
224 of the Social Security Act (or by reason of sec-
tion 3(a)(1) of the Railroad Retirement Act of 
1974), any social security benefit is reduced by rea-
son of the receipt of a benefit under a workmen’s 
compensation act, the term ‘social security benefit’ 
includes that portion of such benefit received under 
the workmen’s compensation act which equals such 
reduction. 
‘‘(3) TIER
RAILROAD
BENEFIT.—For pur-
poses of paragraph (1), the term ‘tier 1 railroad re-
tirement benefit’ means— 
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‘‘(A) the amount of the annuity under the 
Railroad Retirement Act of 1974 equal to the 
amount of the benefit to which the taxpayer 
would have been entitled under the Social Secu-
rity Act if all of the service after December 31, 
1936, of the employee (on whose employment 
record the annuity is being paid) had been in-
cluded in the term ‘employment’ as defined in 
the Social Security Act, and 
‘‘(B) a monthly annuity amount under sec-
tion 3(f)(3) of the Railroad Retirement Act of 
1974.’’. 
(b) SOCIAL SECURITY TRUST FUNDS HELD HARM-
LESS.—There are hereby appropriated (out of any money 
in the Treasury not otherwise appropriated) for each fiscal 
year to the Federal Old-Age and Survivors Insurance 
Trust Fund and the Federal Disability Insurance Trust 
Fund established under section 201 of the Social Security 
Act (42 U.S.C. 401) and the Social Security Equivalent 
Benefit Account established under section 15A(a) of the 
Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a)) 
an amount equal to the reduction in the transfers to such 
fund for such fiscal year by reason of this section. 
Amounts appropriated by the preceding sentence shall be 
transferred from the general fund at such times and in 
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