# 119-s-358: RETIREES FIRST Act

119-s-358, RETIREES FIRST Act, is a 119th Congress bill sponsored by Sen. Blackburn, Marsha [R-TN] (R-TN); status introduced; PRIA reads it as touching household money (as of 2026-08-29).

- Canonical: https://policyrisk.com/legislation/119-s-358
- 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-358
- Congress: 119
- Title: RETIREES FIRST Act
- Status: introduced
- Introduced: 2025-02-03
- Sponsor: Sen. Blackburn, Marsha [R-TN] (R-TN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-29

## Summary

**Provides targeted retiree tax relief by raising the thresholds that trigger taxation of Social Security benefits and funding the change through cuts to non-security discretionary spending.** This bill would make more Social Security income exempt from federal taxable income and cover the cost by rescinding certain discretionary funds. - Families and retirees: It would limit the taxable portion of Social Security to the lesser of 85% of benefits or 85% of the excess amount, and raise the base amounts to $34,000 for single filers and $68,000 for joint filers. Married taxpayers filing separately who live with their spouse would still have a $0 base amount. - Social Security and Railroad Retirement funds: It would require the Treasury to appropriate each year an amount equal to the reduction in transfers to those funds so the trusts are held harmless from the tax change, with the change applying to tax years after 2025. - Federal programs and spending: For fiscal year 2027 and later, it would rescind, pro rata, non-security discretionary appropriations equal to the total cost for that year, while exempting security-category discretionary spending. The Office of Management and Budget must report annually on those rescissions beginning January 1, 2028. *The bill is structured to pay for the retiree tax relief by redirecting non-security discretionary spending rather than adding uncovered new federal outlays.*

## Cosponsors (1)

- Sen. Marshall, Roger [R-KS] (R-KS), 2025-02-03T00:00:00.000Z

## Provisions PRIA read

- Non-security cuts to back Social Security: mixed, high. If enacted, the bill would require annual, pro rata cuts to non-security discretionary funding to cover the cost of the Social Security tax changes, starting in fiscal year 2027. The rescission would be taken from amounts made available through regular appropriation Acts but would not apply to disc…
- Higher Social Security tax thresholds: mixed, medium. If enacted, the bill would raise the dollar cutoffs used to decide how much Social Security is taxed. The base amounts would be $34,000 for most single filers and $68,000 for joint filers. For certain married people who file separately and lived with their spouse all year, the base would be $0. Sta…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act
- 119-s-2010: TERMS Act
- 119-s-292: Educational Choice for Children Act of 2025
- 119-s-882: Patients Before Middlemen Act

## Sources
- [119-s-358 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/358)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2010: TERMS Act](https://policyrisk.com/legislation/119-s-2010)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [119-s-882: Patients Before Middlemen Act](https://policyrisk.com/legislation/119-s-882)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-358 (as of 2026-08-29).