# 119-s-1109: Social Security Check Tax Cut Act

119-s-1109, Social Security Check Tax Cut Act, is a 119th Congress bill sponsored by Sen. Ricketts, Pete [R-NE] (R-NE); status introduced; PRIA reads it as touching household money (as of 2026-08-29).

- Canonical: https://policyrisk.com/legislation/119-s-1109
- As of: 2026-08-29
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1109
- Congress: 119
- Title: Social Security Check Tax Cut Act
- Status: introduced
- Introduced: 2025-03-25
- Sponsor: Sen. Ricketts, Pete [R-NE] (R-NE)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-29

## Summary

**Temporarily reduces the taxable share of Social Security retirement and Tier 1 railroad benefits.** The bill would lower the portion of those payments counted as federal taxable income in 2026 and 2027 and treats disability benefits under a separate calculation.

## Provisions PRIA read

- Restore funds to Social Security, Medicare: benefit, high. If enacted, the government would transfer money from the general fund to the Social Security and Medicare trust funds. Transfers would equal the lost Treasury revenue caused by lowering taxable Social Security benefits. The transfers would be timed and allocated to match, as much as possible, how f…
- Lower taxes on Social Security checks: benefit, low. If enacted, you would pay tax on less of your Social Security retirement or tier 1 railroad benefits. For tax year 2026 the taxable portion would be reduced by 10 percent. For tax year 2027 the taxable portion would be reduced by 20 percent. The bill requires a separate calculation for retirement/t…

## Related bills

- 119-s-4668: Protect College Sports Act of 2026
- 119-s-2828: Child Care Modernization Act of 2025
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act
- 119-s-4065: STAND with Taiwan Act of 2026

## Sources
- [119-s-1109 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1109)

## Related
- [119-s-4668: Protect College Sports Act of 2026](https://policyrisk.com/legislation/119-s-4668)
- [119-s-2828: Child Care Modernization Act of 2025](https://policyrisk.com/legislation/119-s-2828)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-4065: STAND with Taiwan Act of 2026](https://policyrisk.com/legislation/119-s-4065)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1109 (as of 2026-08-29).