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House Bill 3982
115th Congress(2017-2018)
Social Security Tax Fairness Act
Introduced
Introduced
Introduced in House on Oct 5, 2017
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Introduced in House 
Oct 5, 2017
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Introduced in House(Oct 5, 2017)
Oct 5, 2017
Not Scanned for Linkage
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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. 3982 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 3982


To amend the Internal Revenue Code of 1986 to increase the amount of, and remove the marriage penalty with respect to, social security benefits excludable from gross income.

IN THE HOUSE OF REPRESENTATIVES

October 5, 2017

Mr. Messer 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 increase the amount of, and remove the marriage penalty with respect to, social security benefits excludable from gross 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 “Social Security Tax Fairness Act”.

SEC. 2. Increase in amount of, and removal of marriage penalty with respect to, social security benefits excludable from gross income.

(a) In general.—Section 86(c) of the Internal Revenue Code of 1986 is amended—

(1) by striking “$25,000” in paragraph (1)(A) and inserting “$50,000”;

(2) by striking “$32,000” in paragraph (1)(B) and inserting “twice the amount in effect under subparagraph (A)”;

(3) by striking “$34,000” in paragraph (2)(A) and inserting “$68,000”; and

(4) by striking “$44,000” in paragraph (2)(B) and inserting “twice the amount in effect under subparagraph (A)”.

(b) Inflation adjustment.—Section 86(c) of such Code is amended by adding at the end the following new paragraph:

“(3) INFLATION ADJUSTMENT.—In the case of any taxable year beginning in a calendar year after 2018, the dollar amounts contained in paragraphs (1)(A) and (2)(A) shall each be increased by an amount equal to—

“(A) such dollar amount, multiplied by

“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins determined by substituting ‘calendar year 2017’ for ‘calendar year 1992’ in subparagraph (B) thereof.

Any increase determined under the preceding sentence which is not a multiple of $50 shall be rounded to the nearest multiple of $50.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.