Senior Citizens Tax Elimination Act
Sponsored By: Senator Tommy Tuberville
Introduced
Summary
End federal income tax on Social Security benefits. This bill would stop including Social Security benefits in gross income for federal income tax purposes for taxable years beginning after enactment. It would also create an annual hold-harmless Treasury appropriation that replaces any reduction in transfers to Social Security and Railroad Retirement trust funds.
Show full summary
- Seniors and beneficiaries: Retirees would no longer have Social Security benefits counted as taxable income, which would generally lower federal income tax bills for those who receive benefits.
- Social Security and Railroad Retirement trust funds: Each year the Treasury would be required to appropriate an amount equal to the reduction in transfers caused by the repeal, keeping those trust funds whole.
- Federal budget and taxpayers: The cost of replacing those transfers would come from general Treasury funds each fiscal year. The bill expresses the sense of Congress that tax increases should not be used to provide that funding.
*This would increase federal outlays by creating annual Treasury appropriations to replace lost transfers to Social Security and Railroad Retirement trust funds.*
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
No tax on Social Security
If enacted, Social Security benefits would not count as federal taxable income for tax years starting after enactment. If you get Social Security, this could lower your federal income tax depending on your other income and filing status.
Treasury replaces lost Social Security transfers
If enacted, Treasury would pay each Social Security and Railroad Retirement trust fund an amount equal to the transfers lost each fiscal year because benefits stop being taxed. The money would come from Treasury funds not otherwise appropriated. The bill says tax increases should not be used to fund these payments.
Sponsors & CoSponsors
Sponsor
Tommy Tuberville
AL • R
Cosponsors
Tim Sheehy
MT • R
Sponsored 2/6/2025
Roll Call Votes
No roll call votes available for this bill.
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