HR4968119th CongressWALLET

Protecting and Preserving Social Security Act

Sponsored By: Representative Tokuda

Introduced

Summary

Would base Social Security cost-of-living adjustments on a new Consumer Price Index for Elderly Consumers (CPI-E). The bill would also phase in rules changing how pay above the contribution cap is counted for taxes and add a new “surplus earnings” piece to benefit calculations.

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  • Older beneficiaries would get COLAs tied to a CPI-E published monthly by the Bureau of Labor Statistics. Any increases from that change would not count as income or resources for SSI or Medicaid recipients.
  • The share of earnings above the Social Security taxable wage base that counts for payroll taxes would be phased down starting in 2026 and would reach 0% by 2032.
  • People who first become eligible after 2025 would have the benefit formula changed to include “surplus earnings” and new bend points. The bill would allocate about 3% of surplus average indexed monthly earnings and sets a 2026 surplus base of $8,933 for the new calculation.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Lower Social Security tax on top wages

If enacted, only part of pay above the Social Security wage base would be taxed and credited. The share would drop by year: 2026 86%; 2027 71%; 2028 57%; 2029 43%; 2030 29%; 2031 14%; after 2031 0%. This would cut payroll tax on those extra wages now. It could also lower your future Social Security benefits because fewer earnings would count. It would apply to wages paid after 2025, and to self-employment tax years starting in or after 2026.

Extra Social Security credit for high earnings

If enacted, people first eligible after 2025 would get added benefit credit for pay above the wage base. The formula would give 3% of surplus AIME up to $8,933 in 2026 (indexed in later years). It would also add 0.25% on surplus AIME plus one‑twelfth of the base above that threshold. This could raise future monthly benefits for workers with high earnings.

Use senior inflation for Social Security COLAs

If enacted, the government would publish a monthly inflation index for older consumers (CPI‑E). Starting the year after enactment, publication would begin for months ending on or after July 31. Social Security COLAs would use this index for computation quarters ending on or after September 30 of the second year after enactment. If CPI‑E runs higher than today’s measure, checks could be larger. Any extra from this change would not count as income or resources for SSI or Medicaid.

Sponsors & CoSponsors

Sponsor

Tokuda

HI • D

Cosponsors

  • Pettersen

    CO • D

    Sponsored 8/12/2025

  • Tlaib

    MI • D

    Sponsored 8/12/2025

  • Magaziner

    RI • D

    Sponsored 8/12/2025

  • Cohen

    TN • D

    Sponsored 8/12/2025

  • Tonko

    NY • D

    Sponsored 8/12/2025

  • Pingree

    ME • D

    Sponsored 8/12/2025

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 8/12/2025

  • Frankel, Lois

    FL • D

    Sponsored 8/19/2025

  • Escobar

    TX • D

    Sponsored 8/19/2025

  • Schakowsky

    IL • D

    Sponsored 8/26/2025

Roll Call Votes

No roll call votes available for this bill.

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