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House Bill 4157
116th Congress(2019-2020)
Fairness in Social Security Act of 2019
Introduced
Introduced
Introduced in House on Aug 2, 2019
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Introduced in House 
Aug 2, 2019
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Introduced in House(Aug 2, 2019)
Aug 2, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 4157 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 4157


To amend the Internal Revenue Code of 1986 to exclude the portion of a lump-sum social security benefit payment that relates to periods prior to the taxable year from the determination of household income.

IN THE HOUSE OF REPRESENTATIVES

August 2, 2019

Mr. Neguse (for himself and Mr. Golden) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude the portion of a lump-sum social security benefit payment that relates to periods prior to the taxable year from the determination of household income.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Fairness in Social Security Act of 2019”.

SEC. 2. Treatment of lump-sum social security benefits in determining household income.

(a) In general.—Section 36B(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(C) EXCLUSION OF PORTION OF LUMP-SUM SOCIAL SECURITY BENEFITS.—

“(i) IN GENERAL.—The term ‘modified adjusted gross income’ shall not include so much of any lump-sum social security benefit payment as is attributable to months ending before the beginning of the taxable year.

“(ii) LUMP-SUM SOCIAL SECURITY BENEFIT PAYMENT.—For purposes of this subparagraph, the term ‘lump-sum social security benefit payment’ means any payment of social security benefits (as defined in section 86(d)(1)) which constitutes more than 1 month of such benefits.

“(iii) ELECTION TO INCLUDE EXCLUDABLE AMOUNT.—A taxpayer may elect (at such time and in such manner as the Secretary may provide) to have this subparagraph not apply for any taxable year.”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2018.