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118-hr-4583118th CongressWALLET

Social Security 2100 Act

Sponsored By: Representative Larson, John B. [D-CT-1]

Introduced

Summary

This bill restructures Social Security benefits and funding, including benefit baseline increases, a new cost‑of‑living rule, and a consolidated Social Security Trust Fund. It also changes eligibility for children and survivors and adjusts how high earners' wages and investment income feed the program.

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  • Families and beneficiaries: Raises benefit baselines and revises the Primary Insurance Amount formula, switches COLA to the larger of CPI‑W or CPI‑E, adds a minimum benefit for long‑term low earners, and updates survivor and child benefit rules including post‑secondary student eligibility.
  • Workers and high earners: Changes payroll and self‑employment definitions so some earnings above $400,000 count toward benefits, adds up to 1% of excess average indexed earnings into the benefit formula, and revises investment‑income contribution rules with a $250,000 Medicare contribution threshold.
  • Administration and access: Creates a single consolidated Social Security Trust Fund and requires Treasury transfers equal to specified payroll and self‑employment taxes into it. It also requires mailed account statements by default, pauses most field‑office closures until detailed reporting is provided, and mandates annual publication of representative fee amounts.

*Creates a consolidated Social Security Trust Fund and directs transfers of payroll and self‑employment tax receipts into that fund for administration and benefits.*

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Bill Overview

Analyzed Economic Effects

9 provisions identified: 4 benefits, 1 costs, 4 mixed.

Higher monthly Social Security checks

If enacted, many retirees and other Social Security beneficiaries would get bigger monthly checks. The bill would raise a PIA formula factor (90% → 93%), add 1% of certain excess earnings into PIA, create a new long‑term tenure increase (phased 20%→100% in years 16–20+), and set a new minimum PIA tied to years worked and the poverty guideline. It would also repeal the Windfall Elimination and Government Pension Offsets for 2025–2034 and add credits for up to five unpaid caregiver years. Survivor rules would be changed to raise benefits for many widows/widowers.

New COLA and wage indexing rules

If enacted, Social Security COLAs for 2024–2033 would use the larger of CPI‑W or a new CPI‑E (elderly index). The bill would require BLS to publish a monthly CPI‑E and change how the National Average Wage Index is computed after 2024 (small automatic percentage increases and a rule to avoid NAWI drops). These changes affect COLA and wage indexing used to set benefit amounts.

Higher investment‑income tax for wealthy

If enacted, the Net Investment Income Tax would split into two parts for tax years after 2024. You would pay 3.8% on investment income above a Medicare threshold ($250,000 joint; $125,000 married separate; $200,000 others) and also 12.4% on investment income above $400,000. Estates and trusts would have parallel rules.

Shorter wait and new SSDI work rules

If enacted, SSDI benefits would start in the first month of disability for periods beginning in 2025–2034 instead of waiting five months. At the same time, the bill would replace automatic termination for earnings with a monthly offset: benefits would be reduced $1 for each $2 your monthly work earnings exceed the blind SGA amount (after trial work protections). These rules apply to months in calendar years 2025–2034.

Consolidated Social Security Trust Fund

If enacted, the Old‑Age and Survivors and Disability trust funds would be combined into one Social Security Trust Fund and Treasury would appropriate and transfer amounts equal to specified payroll, self‑employment, and investment taxes each year. The bill requires quarterly estimated transfers with later adjustments and directs some taxation revenues to the Medicare HI fund as specified.

More child and student Social Security help

If enacted, more children could get title II dependent benefits in 2025–2034. Unmarried children could qualify up to age 26 if they are half‑time postsecondary students. Children living with grandparents or certain relatives who provided at least half their support for 12 months could also qualify. The bill also protects SSI, Medicaid, and CHIP eligibility so higher title II amounts in 2025–2034 do not make people lose those programs.

Less tax on many Social Security checks

If enacted, the income thresholds used to decide how much of your Social Security benefits are taxable would rise for tax years after 2024. The bill would set the base amounts at $35,000 generally and $50,000 for joint filers (and $0 for certain married filing separately rules), while keeping the 85% cap. This means many beneficiaries would pay less federal income tax on their benefits in 2025–2034.

Protect SSA offices and representation

If enacted, the Social Security Commissioner would face a moratorium on closing or consolidating field and hearing offices until a report is sent to Congress and would need long notice, local outreach, public hearings, and plans to replace lost access for future office closures. SSA account statements would be mailed by default unless you opt for electronic delivery. The bill would also change how the dollar cap on representative fee agreements is calculated and published each year.

Payroll and self‑employment tax changes

If enacted, the bill would change how wages and self‑employment income count for Social Security taxes after 2024. Small self‑employment earnings under $400 in a year would be excluded. Employers could exclude some pay after the contribution base up to $400,000 in years when the base is under $400,000. The bill adds aggregation rules for successor employers, adjusts railroad rules, treats some employment taxes as chapter‑2 for estimated tax, and creates a backstop tax when you have wages from multiple employers.

Sponsors & CoSponsors

Sponsor

Larson, John B. [D-CT-1]

CT • D

Cosponsors

  • Rep. Neal, Richard E. [D-MA-1]

    MA • D

    Sponsored 7/12/2023

  • Rep. Jeffries, Hakeem S. [D-NY-8]

    NY • D

    Sponsored 7/12/2023

  • Rep. Clark, Katherine M. [D-MA-5]

    MA • D

    Sponsored 7/12/2023

  • Rep. Aguilar, Pete [D-CA-33]

    CA • D

    Sponsored 7/12/2023

  • Rep. Clyburn, James E. [D-SC-6]

    SC • D

    Sponsored 7/12/2023

  • Rep. Doggett, Lloyd [D-TX-37]

    TX • D

    Sponsored 7/12/2023

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 7/12/2023

  • Rep. Blumenauer, Earl [D-OR-3]

    OR • D

    Sponsored 7/12/2023

  • Rep. Pascrell, Bill, Jr. [D-NJ-9]

    NJ • D

    Sponsored 7/12/2023

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 7/12/2023

  • Rep. Sánchez, Linda T. [D-CA-38]

    CA • D

    Sponsored 7/12/2023

  • Rep. Higgins, Brian [D-NY-26]

    NY • D

    Sponsored 7/12/2023

  • Rep. Sewell, Terri A. [D-AL-7]

    AL • D

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  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

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  • Rep. Chu, Judy [D-CA-28]

    CA • D

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  • Rep. Moore, Gwen [D-WI-4]

    WI • D

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  • Rep. Kildee, Daniel T. [D-MI-8]

    MI • D

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  • Rep. Beyer, Donald S. [D-VA-8]

    VA • D

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  • Rep. Evans, Dwight [D-PA-3]

    PA • D

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  • Rep. Schneider, Bradley Scott [D-IL-10]

    IL • D

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  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

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  • Rep. DeLauro, Rosa L. [D-CT-3]

    CT • D

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  • Rep. Courtney, Joe [D-CT-2]

    CT • D

    Sponsored 7/12/2023

  • Rep. Himes, James A. [D-CT-4]

    CT • D

    Sponsored 7/12/2023

  • Rep. Hayes, Jahana [D-CT-5]

    CT • D

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  • Rep. Adams, Alma S. [D-NC-12]

    NC • D

    Sponsored 7/12/2023

  • Rep. Auchincloss, Jake [D-MA-4]

    MA • D

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  • Rep. Balint, Becca [D-VT-At Large]

    VT • D

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  • Rep. Barragán, Nanette Diaz [D-CA-44]

    CA • D

    Sponsored 7/12/2023

  • Rep. Beatty, Joyce [D-OH-3]

    OH • D

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  • Rep. Bera, Ami [D-CA-6]

    CA • D

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  • Rep. Bishop, Sanford D. [D-GA-2]

    GA • D

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  • Sen. Blunt Rochester, Lisa [D-DE]

    DE • D

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  • Rep. Bonamici, Suzanne [D-OR-1]

    OR • D

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  • Rep. Bowman, Jamaal [D-NY-16]

    NY • D

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  • Rep. Brownley, Julia [D-CA-26]

    CA • D

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  • Rep. Bush, Cori [D-MO-1]

    MO • D

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  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

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  • Rep. Cárdenas, Tony [D-CA-29]

    CA • D

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  • Rep. Carson, André [D-IN-7]

    IN • D

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  • Rep. Carter, Troy A. [D-LA-2]

    LA • D

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  • Rep. Cartwright, Matt [D-PA-8]

    PA • D

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  • Rep. Casar, Greg [D-TX-35]

    TX • D

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  • Rep. Case, Ed [D-HI-1]

    HI • D

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  • Rep. Casten, Sean [D-IL-6]

    IL • D

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  • Rep. Castor, Kathy [D-FL-14]

    FL • D

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  • Rep. Castro, Joaquin [D-TX-20]

    TX • D

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  • Rep. Cherfilus-McCormick, Sheila [D-FL-20]

    FL • D

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  • Rep. Clarke, Yvette D. [D-NY-9]

    NY • D

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  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

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  • Rep. Cohen, Steve [D-TN-9]

    TN • D

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  • Rep. Connolly, Gerald E. [D-VA-11]

    VA • D

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  • Rep. Costa, Jim [D-CA-21]

    CA • D

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  • Rep. Crockett, Jasmine [D-TX-30]

    TX • D

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  • Rep. Crow, Jason [D-CO-6]

    CO • D

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  • Rep. Cuellar, Henry [D-TX-28]

    TX • D

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  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

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  • Rep. Dean, Madeleine [D-PA-4]

    PA • D

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  • Rep. DeGette, Diana [D-CO-1]

    CO • D

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  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

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  • Rep. DeSaulnier, Mark [D-CA-10]

    CA • D

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  • Rep. Dingell, Debbie [D-MI-6]

    MI • D

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  • Rep. Escobar, Veronica [D-TX-16]

    TX • D

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  • Rep. Eshoo, Anna G. [D-CA-16]

    CA • D

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  • Rep. Espaillat, Adriano [D-NY-13]

    NY • D

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  • Rep. Foster, Bill [D-IL-11]

    IL • D

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  • Rep. Foushee, Valerie P. [D-NC-4]

    NC • D

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  • Rep. Frankel, Lois [D-FL-22]

    FL • D

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  • Rep. Frost, Maxwell [D-FL-10]

    FL • D

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  • Sen. Gallego, Ruben [D-AZ]

    AZ • D

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  • Rep. Garamendi, John [D-CA-8]

    CA • D

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  • Rep. Garcia, Sylvia R. [D-TX-29]

    TX • D

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  • Rep. Garcia, Robert [D-CA-42]

    CA • D

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  • Rep. García, Jesús G. "Chuy" [D-IL-4]

    IL • D

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  • Rep. Goldman, Daniel S. [D-NY-10]

    NY • D

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  • Rep. Gomez, Jimmy [D-CA-34]

    CA • D

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  • Rep. Gonzalez, Vicente [D-TX-34]

    TX • D

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  • Rep. Green, Al [D-TX-9]

    TX • D

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  • Rep. Grijalva, Raúl M. [D-AZ-7]

    AZ • D

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  • Rep. Horsford, Steven [D-NV-4]

    NV • D

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  • Rep. Hoyle, Val T. [D-OR-4]

    OR • D

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  • Rep. Huffman, Jared [D-CA-2]

    CA • D

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  • Rep. Ivey, Glenn [D-MD-4]

    MD • D

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  • Rep. Jackson, Jonathan L. [D-IL-1]

    IL • D

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  • Rep. Jackson Lee, Sheila [D-TX-18]

    TX • D

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  • Rep. Jayapal, Pramila [D-WA-7]

    WA • D

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  • Rep. Johnson, Henry C. "Hank" [D-GA-4]

    GA • D

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  • Rep. Kaptur, Marcy [D-OH-9]

    OH • D

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  • Rep. Keating, William R. [D-MA-9]

    MA • D

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  • Rep. Kelly, Robin L. [D-IL-2]

    IL • D

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  • Rep. Khanna, Ro [D-CA-17]

    CA • D

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  • Rep. Kilmer, Derek [D-WA-6]

    WA • D

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  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

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  • Rep. Kuster, Ann M. [D-NH-2]

    NH • D

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  • Rep. Larsen, Rick [D-WA-2]

    WA • D

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  • Rep. Lee, Barbara [D-CA-12]

    CA • D

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  • Rep. Lee, Summer L. [D-PA-12]

    PA • D

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  • Rep. Leger Fernandez, Teresa [D-NM-3]

    NM • D

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  • Rep. Lieu, Ted [D-CA-36]

    CA • D

    Sponsored 7/12/2023

  • Rep. Lofgren, Zoe [D-CA-18]

    CA • D

    Sponsored 7/12/2023

  • Rep. Lynch, Stephen F. [D-MA-8]

    MA • D

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  • Rep. Magaziner, Seth [D-RI-2]

    RI • D

    Sponsored 7/12/2023

  • Rep. Manning, Kathy E. [D-NC-6]

    NC • D

    Sponsored 7/12/2023

  • Rep. Matsui, Doris O. [D-CA-7]

    CA • D

    Sponsored 7/12/2023

  • Rep. McClellan, Jennifer L. [D-VA-4]

    VA • D

    Sponsored 7/12/2023

  • Rep. McCollum, Betty [D-MN-4]

    MN • D

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  • Rep. McGarvey, Morgan [D-KY-3]

    KY • D

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  • Rep. McGovern, James P. [D-MA-2]

    MA • D

    Sponsored 7/12/2023

  • Rep. Meeks, Gregory W. [D-NY-5]

    NY • D

    Sponsored 7/12/2023

  • Rep. Menendez, Robert [D-NJ-8]

    NJ • D

    Sponsored 7/12/2023

  • Rep. Meng, Grace [D-NY-6]

    NY • D

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  • Rep. Mfume, Kweisi [D-MD-7]

    MD • D

    Sponsored 7/12/2023

  • Rep. Morelle, Joseph D. [D-NY-25]

    NY • D

    Sponsored 7/12/2023

  • Rep. Moskowitz, Jared [D-FL-23]

    FL • D

    Sponsored 7/12/2023

  • Rep. Moulton, Seth [D-MA-6]

    MA • D

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  • Rep. Mrvan, Frank J. [D-IN-1]

    IN • D

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  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

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  • Rep. Nadler, Jerrold [D-NY-12]

    NY • D

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  • Rep. Napolitano, Grace F. [D-CA-31]

    CA • D

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  • Rep. Neguse, Joe [D-CO-2]

    CO • D

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  • Rep. Norcross, Donald [D-NJ-1]

    NJ • D

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

    DC • D

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  • Rep. Ocasio-Cortez, Alexandria [D-NY-14]

    NY • D

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  • Rep. Omar, Ilhan [D-MN-5]

    MN • D

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    NJ • D

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  • Rep. Payne, Donald M., Jr. [D-NJ-10]

    NJ • D

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  • Rep. Phillips, Dean [D-MN-3]

    MN • D

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  • Rep. Pingree, Chellie [D-ME-1]

    ME • D

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  • Del. Plaskett, Stacey E. [D-VI-At Large]

    VI • D

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  • Rep. Pocan, Mark [D-WI-2]

    WI • D

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  • Rep. Porter, Katie [D-CA-47]

    CA • D

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  • Rep. Pressley, Ayanna [D-MA-7]

    MA • D

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  • Rep. Quigley, Mike [D-IL-5]

    IL • D

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    IL • D

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  • Rep. Raskin, Jamie [D-MD-8]

    MD • D

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  • Rep. Ross, Deborah K. [D-NC-2]

    NC • D

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  • Rep. Ruiz, Raul [D-CA-25]

    CA • D

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  • Rep. Ruppersberger, C. A. Dutch [D-MD-2]

    MD • D

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  • Del. Sablan, Gregorio Kilili Camacho [D-MP-At Large]

    MP • D

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  • Rep. Salinas, Andrea [D-OR-6]

    OR • D

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  • Rep. Sarbanes, John P. [D-MD-3]

    MD • D

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    PA • D

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  • Rep. Schakowsky, Janice D. [D-IL-9]

    IL • D

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  • Sen. Schiff, Adam B. [D-CA]

    CA • D

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  • Rep. Scott, David [D-GA-13]

    GA • D

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  • Rep. Scott, Robert C. "Bobby" [D-VA-3]

    VA • D

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    CA • D

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    MI • D

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    WA • D

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    IL • D

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    FL • D

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    MI • D

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    WA • D

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    OH • D

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    CA • D

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    MS • D

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    NV • D

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    MI • D

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    HI • D

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    NY • D

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    CA • D

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    NY • D

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    MA • D

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    IL • D

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    CA • D

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    NY • D

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    FL • D

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    NY • D

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  • Rep. Suozzi, Thomas R. [D-NY-3]

    NY • D

    Sponsored 5/16/2024

  • Rep. Jacobs, Sara [D-CA-51]

    CA • D

    Sponsored 7/8/2024

  • Rep. Correa, J. Luis [D-CA-46]

    CA • D

    Sponsored 7/24/2024

  • Rep. McIver, LaMonica [D-NJ-10]

    NJ • D

    Sponsored 12/3/2024

Roll Call Votes

No roll call votes available for this bill.

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