HR1040119th CongressWALLET

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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