I 
116TH CONGRESS 
1ST SESSION H. R. 4121 
To amend title II of the Social Security Act to enhance Social Security 
benefits and maintain the commitment and the long-term solvency of 
the Social Security program. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2019 
Mr. LAWSON of Florida (for himself, Ms. NORTON, Ms. TLAIB, and Ms. WIL-
SON of Florida) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committees on 
Education and Labor, Transportation and Infrastructure, and Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend title II of the Social Security Act to enhance 
Social Security benefits and maintain the commitment 
and the long-term solvency of the Social Security pro-
gram. 
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 for Fu-
ture Generations Act of 2019’’. 
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SEC. 2. PAYROLL TAX ON WAGES AND SELF-EMPLOYMENT 
INCOME UP TO CONTRIBUTION AND BENEFIT 
BASE AND MORE THAN $250,000. 
(a) DETERMINATION OF WAGES ABOVE CONTRIBU-
TION AND BENEFIT BASE AFTER 2019.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE.— 
(A) IN GENERAL.—Paragraph (1) of sec-
tion 3121(a) of the Internal Revenue Code of 
1986 is amended by inserting after ‘‘such cal-
endar year.’’ the following: ‘‘The preceding sen-
tence shall apply only to calendar years for 
which the contribution and benefit base (as so 
determined) is less than $250,000, and, for 
such calendar years, only to the extent remu-
neration paid to such employee by such em-
ployer with respect to employment does not ex-
ceed $250,000.’’. 
(B) 
CONFORMING
AMENDMENT.—Para-
graph (1) of section 3121(a) of the Internal 
Revenue Code of 1986 is amended by striking 
‘‘Act) to’’ and inserting ‘‘Act), or in excess of 
$250,000, to’’. 
(2) AMENDMENT
TO
THE
SOCIAL
SECURITY 
ACT.—Section 209(a)(1)(I) of the Social Security 
Act (42 U.S.C. 409(a)(1)(I)) is amended by insert-
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ing before the semicolon at the end the following: 
‘‘except that this subparagraph shall apply only to 
calendar years for which the contribution and ben-
efit base (as so determined) is less than $250,000, 
and, for such calendar years, only to the extent re-
muneration paid to such employee by such employer 
with respect to employment does not exceed 
$250,000’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to remu-
neration paid in calendar years after 2019. 
(b) DETERMINATION
OF SELF-EMPLOYMENT IN-
COME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 
2019.— 
(1) AMENDMENTS TO THE INTERNAL REVENUE 
CODE.— 
(A) IN GENERAL.—Paragraph (1) of sec-
tion 1402(b) of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘(1) in the case of the tax imposed by section 
1401(a), an amount equal to— 
‘‘(A) $250,000, reduced (but not below 
zero) by 
‘‘(B) the sum of— 
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