Senior Citizens Tax Elimination Act
Sponsored By: Representative Massie
Introduced
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.
Show full summary
- 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.*
Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
End federal tax on Social Security
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
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. This aims to keep trust fund receipts from dropping.
Sponsors & CoSponsors
Sponsor
Massie
KY • R
Cosponsors
Biggs (AZ)
AZ • R
Sponsored 2/6/2025
Boebert
CO • R
Sponsored 2/6/2025
Burchett
TN • R
Sponsored 2/6/2025
Burlison
MO • R
Sponsored 2/6/2025
Cline
VA • R
Sponsored 2/6/2025
Cloud
TX • R
Sponsored 2/6/2025
De La Cruz
TX • R
Sponsored 2/6/2025
Finstad
MN • R
Sponsored 2/6/2025
Gooden
TX • R
Sponsored 2/6/2025
Green (TN)
TN • R
Sponsored 2/6/2025
Greene (GA)
GA • R
Sponsored 2/6/2025
Hageman
WY • R
Sponsored 2/6/2025
Harris (MD)
MD • R
Sponsored 2/6/2025
Harshbarger
TN • R
Sponsored 2/6/2025
Luna
FL • R
Sponsored 2/6/2025
Mills
FL • R
Sponsored 2/6/2025
Moore (AL)
AL • R
Sponsored 2/6/2025
Norman
SC • R
Sponsored 2/6/2025
Ogles
TN • R
Sponsored 2/6/2025
Perry
PA • R
Sponsored 2/6/2025
Roy
TX • R
Sponsored 2/6/2025
Stutzman
IN • R
Sponsored 2/6/2025
Tiffany
WI • R
Sponsored 2/6/2025
Van Drew
NJ • R
Sponsored 2/6/2025
Van Orden
WI • R
Sponsored 2/6/2025
Weber (TX)
TX • R
Sponsored 2/6/2025
Webster (FL)
FL • R
Sponsored 2/6/2025
Wied
WI • R
Sponsored 2/6/2025
Gosar
AZ • R
Sponsored 2/6/2025
Begich
AK • R
Sponsored 2/6/2025
Miller (IL)
IL • R
Sponsored 2/12/2025
Hamadeh (AZ)
AZ • R
Sponsored 2/18/2025
Schmidt
KS • R
Sponsored 5/21/2025
Bean (FL)
FL • R
Sponsored 8/15/2025
Roll Call Votes
No roll call votes available for this bill.
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