Title: Social Security Tax Fairness Act
Policy area: Taxation

Summary:
Social Security Tax Fairness Act
This bill amends the Internal Revenue Code, with respect to the taxation of Social Security benefits, to: (1) increase the income thresholds above which Social Security benefits are subject to certain taxes, (2) require the income thresholds for joint returns to be twice the amounts in effect for other taxpayers, and (3) require the thresholds to be adjusted for inflation after 2018.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3982 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 3982

 To amend the Internal Revenue Code of 1986 to increase the amount of, 
   and remove the marriage penalty with respect to, social security 
                 benefits excludable from gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 5, 2017

  Mr. Messer 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 increase the amount of, 
   and remove the marriage penalty with respect to, social security 
                 benefits excludable from gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Tax Fairness Act''.

SEC. 2. INCREASE IN AMOUNT OF, AND REMOVAL OF MARRIAGE PENALTY WITH 
              RESPECT TO, SOCIAL SECURITY BENEFITS EXCLUDABLE FROM 
              GROSS INCOME.

    (a) In General.--Section 86(c) of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``$25,000'' in paragraph (1)(A) and 
        inserting ``$50,000'';
            (2) by striking ``$32,000'' in paragraph (1)(B) and 
        inserting ``twice the amount in effect under subparagraph 
        (A)'';
            (3) by striking ``$34,000'' in paragraph (2)(A) and 
        inserting ``$68,000''; and
            (4) by striking ``$44,000'' in paragraph (2)(B) and 
        inserting ``twice the amount in effect under subparagraph 
        (A)''.
    (b) Inflation Adjustment.--Section 86(c) of such Code is amended by 
adding at the end the following new paragraph:
            ``(3) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2018, the dollar 
        amounts contained in paragraphs (1)(A) and (2)(A) shall each be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins determined by substituting 
                `calendar year 2017' for `calendar year 1992' in 
                subparagraph (B) thereof.
        Any increase determined under the preceding sentence which is 
        not a multiple of $50 shall be rounded to the nearest multiple 
        of $50.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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