Title: Fairness in Social Security Act of 2019
Policy area: Taxation

Summary:
Fairness in Social Security Act of  2019
This bill amends the Internal Revenue Code to exclude from modified adjusted gross income any lump-sum social security benefit payment (i.e., a payment of more than one month of social security benefits) that is attributable to months ending before the beginning of the taxable year.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4157 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 4157

To amend the Internal Revenue Code of 1986 to exclude the portion of a 
lump-sum social security benefit payment that relates to periods prior 
    to the taxable year from the determination of household income.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2019

Mr. Neguse (for himself and Mr. Golden) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude the portion of a 
lump-sum social security benefit payment that relates to periods prior 
    to the taxable year from the determination of household 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 ``Fairness in Social Security Act of 
2019''.

SEC. 2. TREATMENT OF LUMP-SUM SOCIAL SECURITY BENEFITS IN DETERMINING 
              HOUSEHOLD INCOME.

    (a) In General.--Section 36B(d)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(C) Exclusion of portion of lump-sum social 
                security benefits.--
                            ``(i) In general.--The term `modified 
                        adjusted gross income' shall not include so 
                        much of any lump-sum social security benefit 
                        payment as is attributable to months ending 
                        before the beginning of the taxable year.
                            ``(ii) Lump-sum social security benefit 
                        payment.--For purposes of this subparagraph, 
                        the term `lump-sum social security benefit 
                        payment' means any payment of social security 
                        benefits (as defined in section 86(d)(1)) which 
                        constitutes more than 1 month of such benefits.
                            ``(iii) Election to include excludable 
                        amount.--A taxpayer may elect (at such time and 
                        in such manner as the Secretary may provide) to 
                        have this subparagraph not apply for any 
                        taxable year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.
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