Official Summaries

No Tax on Social Security

This bill excludes Social Security and Tier I railroad retirement benefits from gross income for purposes of federal income taxes. The bill also provides funds to cover reductions in transfers to the Social Security, Medicare, and Railroad Retirement trust funds resulting from the enactment of this bill.

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 904 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 904

 To amend the Internal Revenue Code of 1986 to repeal the inclusion in 
               gross income of Social Security benefits.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 31, 2025

 Mr. Van Drew 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 repeal the inclusion in 
               gross income of Social Security benefits.

    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 ``No Tax on Social Security''.

SEC. 2. REPEAL OF INCLUSION OF SOCIAL SECURITY BENEFITS IN ADJUSTED 
              GROSS INCOME.

    (a) In General.--Section 86 of the Internal Revenue Code of 1986 
(relating to social security benefits) is amended by adding at the end 
the following new subsection:
    ``(g) Termination.--This section shall not apply to any taxable 
year beginning after the date of the enactment of this subsection.''.
    (b) Social Security Trust Funds Held Harmless.--There are hereby 
appropriated (out of any money in the Treasury not otherwise 
appropriated) for each fiscal year to each fund under the Social 
Security Act (including the Federal Hospital Insurance Trust Fund) or 
the Railroad Retirement Act of 1974 an amount equal to the reduction in 
the transfers to such fund for such fiscal year by reason of section 
86(g) of the Internal Revenue Code of 1986.
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