Social Security Enhancement and Protection Act of 2025
Sponsored By: Representative Moore (WI)
Introduced
Summary
Would boost Social Security benefits for long‑career and low‑income workers while changing payroll tax rules to help pay for them. The bill would set a new minimum benefit formula, add extra increases for long‑time beneficiaries, extend child benefits to more students, and remake how wages above the taxable base are counted and taxed.
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 5 benefits, 1 costs, 1 mixed.
Bigger Social Security after 16+ years
If enacted, long‑time beneficiaries would get an extra boost. Starting 16 years after your first eligibility date, your check would rise by part of a set amount. The share would be 20% at 16 years, 40% at 17, 60% at 18, 80% at 19, and 100% at 20+. The set amount is usually 5% of a benchmark monthly benefit, with adjustments for some benefit types. The boost would apply in calendar years after 2025 and only to one of your title II benefits.
Child benefits for students through age 25
If enacted, unmarried full‑time college students could keep child benefits through age 25. The school must be a qualifying post‑secondary institution. A break of up to four months could still count if the student plans to enroll right after. The change would apply to applications filed after 2025.
New minimum Social Security for low earners
If enacted, this would set a minimum monthly Social Security benefit for people first eligible after 2025. The floor would be a percent of 1/12 of a yearly amount. The percent rises with years worked from 36.7% at 11 years to 100% at 30+ years. You could count up to five years caring for a child under age 6. For 2026 the yearly amount would be the 2025 poverty guideline, then it would grow with wages.
Social Security raises won't cut other aid
If enacted, any Social Security increase from this bill would not count as income or resources. Agencies would ignore those increases when checking eligibility or amounts for federal, state, or local programs. This protection would apply to months after December 2025.
Partial Social Security tax above cap
If enacted, a share of wages above the Social Security cap would count for tax and benefit purposes. The share would be 90% in 2026, then drop by 10 points each year to 10% in 2034, and 0% after 2035. This would raise payroll taxes on high earners in the early years and slightly raise their credited earnings. It would apply to calendar years after 2025, including self‑employment income.
Small benefit bump for high earners
If enacted, a new bend point would add 3% of AIME above a high threshold to benefit math. For those first eligible in 2026, the threshold would equal the 2026 contribution and benefit base. For later years, the threshold would rise with the national wage index. It would apply to people who first become eligible after 2025.
Higher Social Security payroll tax rates
If enacted, payroll tax rates for Social Security would rise in small steps starting in 2026. Employee and employer rates would go from 6.25% in 2026 to 6.50% in 2031 and later. Self‑employed rates would go from 12.5% in 2026 to 13.0% in 2031 and later. The higher rates would apply to pay and tax years after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Moore (WI)
WI • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
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