# 119-s-5084: A bill to amend the Internal Revenue Code of 1986 to apply inflation adjustments to the base amount and adjusted base amount for purposes of determining taxable social security benefits.

119-s-5084, A bill to amend the Internal Revenue Code of 1986 to apply inflation adjustments to the base amount and adjusted base amount for purposes of determining taxable social security benefits., is a 119th Congress bill sponsored by Sen. Kennedy, John [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2026-08-29).

- Canonical: https://policyrisk.com/legislation/119-s-5084
- 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-5084
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to apply inflation adjustments to the base amount and adjusted base amount for purposes of determining taxable social security benefits.
- Status: introduced
- Introduced: 2026-07-22
- Sponsor: Sen. Kennedy, John [R-LA] (R-LA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-29

## Summary

**Automatic inflation indexing for specific Section 86(c) dollar amounts.** This bill would add a new subsection (g) to Section 86 of the Internal Revenue Code to make certain dollar amounts in subsection (c) rise with inflation for taxable years beginning after 2026. Each listed amount in paragraphs (1)(A), (1)(B), (2)(A), and (2)(B) would be increased yearly by the cost-of-living adjustment from section 1(f)(3) with calendar year 2025 substituted into the formula. If an adjusted amount is not a multiple of $100, it would be rounded up to the next $100.

## Provisions PRIA read

- Lower taxes for Social Security recipients: benefit, low. This bill would raise the dollar thresholds used to decide how much of your Social Security benefits are taxable. For taxable years beginning after 2026, each threshold named in section 86(c) paragraphs (1)(A), (1)(B), (2)(A), and (2)(B) would be increased each year by that year’s cost-of-living ad…

## Related bills

- 119-s-688: Fighting Foreign Illegal Seafood Harvests 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
- 119-s-3492: Essential Caregivers Act of 2025

## Sources
- [119-s-5084 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5084)

## Related
- [119-s-688: Fighting Foreign Illegal Seafood Harvests Act of 2025](https://policyrisk.com/legislation/119-s-688)
- [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)
- [119-s-3492: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-s-3492)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5084 (as of 2026-08-29).