# 119-hr-1040: Senior Citizens Tax Elimination Act

119-hr-1040, Senior Citizens Tax Elimination Act, is a 119th Congress bill sponsored by Rep. Massie, Thomas [R-KY-4] (R-KY); status introduced; PRIA reads it as touching household money (as of 2026-08-29).

- Canonical: https://policyrisk.com/legislation/119-hr-1040
- As of: 2026-08-29
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1040
- Congress: 119
- Title: Senior Citizens Tax Elimination Act
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Rep. Massie, Thomas [R-KY-4] (R-KY)
- Cosponsors: 34
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-29

## Summary

**Eliminate federal taxation of Social Security benefits** and create a yearly hold‑harmless appropriation so benefit funds keep receiving transfers they would lose from the tax change. This bill would remove Social Security benefits from gross income for taxable years after enactment while replacing the lost transfers with Treasury payments. - Seniors and retirees: Social Security recipients would stop including benefits in taxable income for years after enactment, which would lower federal income tax on those payments. - Social Security and Railroad Retirement funds: Each fiscal year the bill would provide an appropriation equal to any reduction in transfers so those funds' receipts do not fall. - Federal Treasury and budget managers: The offset comes from general Treasury funds and is recalculated annually. The bill also bars using tax increases to fund the hold‑harmless payments. *This would require annual Treasury appropriations equal to the reduced transfers, creating additional federal outlays to replace those transfers.*

## Cosponsors (34)

- Rep. Biggs, Andy [R-AZ-5] (R-AZ), 2025-02-06T00:00:00.000Z
- Rep. Boebert, Lauren [R-CO-4] (R-CO), 2025-02-06T00:00:00.000Z
- Rep. Burchett, Tim [R-TN-2] (R-TN), 2025-02-06T00:00:00.000Z
- Rep. Burlison, Eric [R-MO-7] (R-MO), 2025-02-06T00:00:00.000Z
- Rep. Cline, Ben [R-VA-6] (R-VA), 2025-02-06T00:00:00.000Z
- Rep. Cloud, Michael [R-TX-27] (R-TX), 2025-02-06T00:00:00.000Z
- Rep. De La Cruz, Monica [R-TX-15] (R-TX), 2025-02-06T00:00:00.000Z
- Rep. Finstad, Brad [R-MN-1] (R-MN), 2025-02-06T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2025-02-06T00:00:00.000Z
- Rep. Green, Mark E. [R-TN-7] (R-TN), 2025-02-06T00:00:00.000Z
- Rep. Greene, Marjorie Taylor [R-GA-14] (R-GA), 2025-02-06T00:00:00.000Z
- Rep. Hageman, Harriet M. [R-WY-At Large] (R-WY), 2025-02-06T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2025-02-06T00:00:00.000Z
- Rep. Harshbarger, Diana [R-TN-1] (R-TN), 2025-02-06T00:00:00.000Z
- Rep. Luna, Anna Paulina [R-FL-13] (R-FL), 2025-02-06T00:00:00.000Z
- Rep. Mills, Cory [R-FL-7] (R-FL), 2025-02-06T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-02-06T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2025-02-06T00:00:00.000Z
- Rep. Ogles, Andrew [R-TN-5] (R-TN), 2025-02-06T00:00:00.000Z
- Rep. Perry, Scott [R-PA-10] (R-PA), 2025-02-06T00:00:00.000Z
- Rep. Roy, Chip [R-TX-21] (R-TX), 2025-02-06T00:00:00.000Z
- Rep. Stutzman, Marlin A. [R-IN-3] (R-IN), 2025-02-06T00:00:00.000Z
- Rep. Tiffany, Thomas P. [R-WI-7] (R-WI), 2025-02-06T00:00:00.000Z
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ), 2025-02-06T00:00:00.000Z
- Rep. Van Orden, Derrick [R-WI-3] (R-WI), 2025-02-06T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-02-06T00:00:00.000Z
- Rep. Webster, Daniel [R-FL-11] (R-FL), 2025-02-06T00:00:00.000Z
- Rep. Wied, Tony [R-WI-8] (R-WI), 2025-02-06T00:00:00.000Z
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2025-02-06T00:00:00.000Z
- Rep. Begich, Nicholas J. [R-AK-At Large] (R-AK), 2025-02-06T00:00:00.000Z
- Rep. Miller, Mary E. [R-IL-15] (R-IL), 2025-02-12T00:00:00.000Z
- Rep. Hamadeh, Abraham J. [R-AZ-8] (R-AZ), 2025-02-18T00:00:00.000Z
- Rep. Schmidt, Derek [R-KS-2] (R-KS), 2025-05-21T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2025-08-15T00:00:00.000Z

## Provisions PRIA read

- End federal tax on Social Security: benefit, high. If enacted, you would not include Social Security benefits in your federal taxable income. This covers retirement and disability benefits. It would apply to tax years that start after the bill becomes law. Many recipients would owe less federal income tax.
- Replace lost tax money for trust funds: benefit, high. If enacted, the Treasury would pay each Social Security and Railroad Retirement trust fund the amount it loses from ending federal tax on benefits. Payments would be made each fiscal year using money not otherwise appropriated. The bill says Congress would not raise taxes to pay for these transfers…

## Related bills

- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-1301: Death Tax Repeal Act
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hr-404: Hearing Protection Act
- 119-hr-7678: Gun Owner Registration Information Protection Act

## Sources
- [119-hr-1040 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1040)

## Related
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hr-404: Hearing Protection Act](https://policyrisk.com/legislation/119-hr-404)
- [119-hr-7678: Gun Owner Registration Information Protection Act](https://policyrisk.com/legislation/119-hr-7678)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1040 (as of 2026-08-29).