H.R. 1756 -- Social Security Enhancement and Protection Act of 2015
H.R. 1756 -- Social Security Enhancement and Protection Act of 2015
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H.R. 1756, Introduced in the House
114TH CONGRESS
1ST SESSION
H.R. 1756
To amend title II of the Social Security Act to make various
reforms to Social Security, and for other purposes. ...
IN THE HOUSE OF REPRESENTATIVES
APRIL 13, 2015
Ms. MOORE (for herself and Ms. Schakowsky) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend title II of the Social Security Act to make various reforms to Social Security, and for other purposes.
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 Enhancement and Protection Act of 2015".
SEC. 2. INCREASE IN SPECIAL MINIMUM BENEFIT FOR LIFETIME LOW EARNERS BASED ON YEARS IN THE WORKFORCE.
Section 215(a)(1)(C) of the Social Security Act (42 U.S.C. 415(a)(1)(C)) is amended to read as follows:
"(ii) For purposes of clause (i), the applicable percentage is the percentage specified in connection with the number of years of work, as set forth in the following table:
years of work is: percentage is:
11 36.7 percent
12 40.0 percent
13 43.3 percent
14 46.7 percent
15 50.0 percent
16 53.3 percent
17 56.7 percent
18 60.0 percent
19 63.3 percent
20 66.7 percent
21 70.0 percent
22 73.3 percent
23 76.7 percent
24 80.0 percent
25 83.3 percent
26 86.7 percent
27 90.0 percent
28 93.3 percent
29 96.7 percent
30 or more 100.0 percent.
"(I) 1?4 of the total number of quarters of coverage credited to such individual (disregarding any fraction); and
"(II) the number of years (not exceeding 5) in all of which the individual provided care for a child under 6 years of age who resided in the individual’s home.
"(iv)(I) The annual dollar amount determined under this clause is the poverty guideline for the calendar year preceding the calendar year in which the determination is made.
"(II) For purposes of this clause, the term ‘poverty guideline’ means the annual poverty guideline (as updated annually in the Federal Register by the Department of Health and Human Services under the authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981) as applicable to a single individual.".
(a) IN GENERAL. -- Section 202 of the Social Security Act (42 U.S.C. 402) is amended by adding at the end the following new subsection:
"(z) Increase in benefit amounts on account of long-Term eligibility. -- (1) In the case of an individual who is a qualified beneficiary for a calendar year after 2016, the amount of any monthly insurance benefit of such qualified beneficiary under this section or section 223 for any month in such calendar year shall be increased in accordance with paragraph (3).
"(2)(A) For purposes of this subsection, the term ‘qualified beneficiary’ for a calendar year means an individual in any case in which such calendar year begins at least 16 years after the applicable date of eligibility for such individual.
"(B) For purposes of this subsection, the applicable date of eligibility for an individual is the date on which the individual on whose wages and self-employment income the monthly insurance benefit is based initially became eligible (or died before becoming eligible) for old-age insurance benefits under subsection (a) or disability insurance benefits under section 223.
"(3)(A) The increase required under paragraph (1) with respect to the monthly insurance benefit of an individual who is a qualified beneficiary for a calendar year shall be equal to the applicable percentage (specified for such benefit in subparagraph (B)) of the full increase amount for such calendar year (determined under subparagraph (C)).
"(B) The applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified, in connection with the number of years ending after the applicable date of eligibility for such individual and before such calendar year, in the following table:
years is: The applicable percentage is:
16 20 percent
17 40 percent
18 60 percent
19 80 percent
20 or larger 100 percent.
"(II) on January 1 of the calendar year in which occurred the applicable eligibility date with respect to such individual, such putative individual were fully insured, attained retirement age (as defined in section 216(l)(2)) and were otherwise eligible for, and applied for, old-age insurance benefits; and
"(III) such putative individual’s average indexed monthly earnings taken into account in determining such primary insurance amount were equal to 1?12 of the national average wage index (as defined in section 209(k)(1)) for the second year prior to such calendar year.
"(ii)(I) In the case of a monthly insurance benefit under subsection (b) or (c), the full increase amount determined under this subparagraph shall be one-half the amount determined under clause (i); or
"(II) In the case of a monthly insurance benefit under subsection (d), (g), or (h), the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause (i) equal to the ratio which the amount of such benefit bears to the primary insurance amount (before the application of section 203(a)) of the individual on whose wages and self-employment income the monthly insurance benefit is based.
"(A) the earliest applicable date of eligibility for such beneficiary with respect to such benefits shall be treated as the applicable date of eligibility for such beneficiary for the purposes of this subsection; and
"(B) such beneficiary shall be entitled to an increase with respect only to one such benefit.
"(5) This subsection shall be applied to monthly insurance benefits after any increase under subsection (w) and any applicable reductions and deductions under this title.
"(6) In any case in which an individual is entitled to benefits under both this section and section 223, the increase under this subsection shall be paid from the Federal Old-Age and Survivors Insurance Trust Fund.".
(b) CONFORMING AMENDMENTS. --
(1) Section 202 of such Act (42 U.S.C. 402) is amended --
(A) in the last sentence of subsection (a), by striking "subsection (q) and subsection (w)" and inserting "subsections (q), (w), and (z)";
(B) in subsection (b)(2), by striking "subsections (k)(5) and (q)" and inserting "subsections (k)(5), (q), and (z)";
(C) in subsection (c)(2), by striking "subsections (k)(5) and (q)" and inserting "subsections (k)(5), (q), and (z)";
(D) in subsection (d)(2), by adding at the end the following: "This paragraph shall apply subject to subsection (z).";
(E) in subsection (e)(2)(A), by striking "subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph" and inserting "subsection (k)(5), subsection (q), subsection (z), and subparagraph (D) of this paragraph";
(F) in subsection (f)(2)(A), by striking "subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph" and inserting "subsection (k)(5), subsection (q), subsection (z), and subparagraph (D) of this paragraph";
(G) in subsection (g)(2), by striking "Such" and inserting "Except as provided in subsections (k)(5) and (z), such";
(H) in subsection (h)(2)(A), by inserting "and subsection (z)" after "subparagraphs (B) and (C)"; and
(I) in section 223(a)(2), by striking "section 202(q)" and inserting "sections 202(q) and 202(z)".
(2) Section 209(k)(1) of such Act (402 U.S.C. 409(k)(1)) is amended by inserting "202(z)(3)(C)(i)(II)," before "203(f)(8)(B)(ii)".
(a) IN GENERAL. -- Section 202(d)(1)(B) of the Social Security Act (42 U.S.C. 402(d)(1)(B)) is amended to read as follows:
"(i) had not attained the age of 18,
"(ii) was a full-time elementary or secondary school student and had not attained the age of 19,
"(iii) was an eligible full-time post-secondary school student and had not attained the age of 22, or
"(iv) is under a disability (as defined in section 223(d)) which began before he attained the age of 22, and".
(1) IN GENERAL. -- Section 202(d)(7) of such Act (42 U.S.C. 402(d)(7)) is amended --
(A) in subparagraph (A) --
(i) by inserting "and a ‘full-time post-secondary school student’ is an individual who is in full-time attendance as a student at a post-secondary educational institution" before ", as determined by the Commissioner";
(ii) by inserting "or a ‘full-time post-secondary school student’" before "if he is paid by his employer";
(iii) by inserting "or a post-secondary educational institution, as applicable," before "at the request";
(iv) by inserting "or a ‘full-time post-secondary school student’" before "for the purpose of this section"; and
(v) by inserting "or a full-time post-secondary school student" before "shall be deemed"; and
(B) in subparagraph (B) --
(i) by inserting "or a full-time post-secondary school student" after "student";
(ii) by inserting "or a post-secondary educational institution, as applicable" before "at which he has been"; and
(iii) by striking "an elementary or secondary school" in each of the second and third places in which such term appears and inserting "such a school".
(d) DEFINITION OF POST-SECONDARY EDUCATIONAL INSTITUTION. -- Section 202(d)(7)(C) of such Act (42 U.S.C. 402(d)(7)(C)) is amended by adding at the end the following:
"(I) is operated or directly supported by the United States, or by any State or local government or political subdivision thereof,
"(II) has been approved by a State or accredited by a State-recognized or nationally-recognized accrediting agency or body, or
"(III) whose credits are accepted, on transfer, by not less than three institutions which are so accredited, for credit on the same basis as if transferred from an institution so accredited.".
(1) Section 202(d)(1)(E) of such Act (42 U.S.C. 402(d)(1)(E)) is amended by inserting "or an eligible full-time post-secondary school student" after "student".
(2) Section 202(d)(1)(F) of such Act (42 U.S.C. 402(d)(1)(F)) is amended by striking "the earlier of -- " and all that follows through "the age of 19," and inserting the following: "the earlier of --
"(ii) the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
"(iii) the month in which the child attains the age of 22,".
"(ii) the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
"(iii) the month in which the child attains the age of 22,".
"(A)(i) is a full-time elementary or secondary school student and has not attained the age of 19,
"(ii) is an eligible full-time post-secondary school student and has not attained the age of 22, or
"(iii) is under a disability (as defined in section 223(d)) and has not attained the age of 22, or".
"(D) the earlier of --
"(i) the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student,
"(ii) the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
"(iii) the month in which the child attains the age of 22,
but only if he is not under a disability (as so defined) in such earlier month; or".
(6) Section 202(d)(6)(E) of such Act (42 U.S.C. 402(d)(6)(E)) is amended by striking "(if later)" and all that follows to the end and inserting the following: "(if later) the earlier of --
"(ii) the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
"(iii) the month in which the child attains the age of 22.".
SEC. 5. DETERMINATION OF TAXABLE WAGES AND SELF-EMPLOYMENT INCOME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 2016.
(a) Determination of taxable wages above contribution and benefit base after 2016. --
(1) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986. -- Section 3121 of the Internal Revenue Code of 1986 is amended --
(A) in subsection (a)(1), by inserting "the applicable percentage (determined under subsection (c)(1)) of" before "that part of the remuneration"; and
(B) in subsection (c), by striking "(c) Included and excluded service. -- For purposes of this chapter, if" and inserting the following:
"(1) APPLICABLE PERCENTAGE OF REMUNERATION IN DETERMINING TAXABLE WAGES. -- For purposes of subsection (a)(1), the applicable percentage for a calendar year shall be determined in accordance with the following table:
percentage is:
Calendar year 2017 90 percent
Calendar year 2018 80 percent
Calendar year 2019 70 percent
Calendar year 2020 60 percent
Calendar year 2021 50 percent
Calendar year 2022 40 percent
Calendar year 2023 30 percent
Calendar year 2024 20 percent
Calendar year 2025 10 percent
Calendar years after 2026 0 percent.
(2) AMENDMENTS TO THE SOCIAL SECURITY ACT. -- Section 209 of the Social Security Act (42 U.S.C. 409) is amended --
(A) in subsection (a)(1)(I) --
(i) by inserting "and before 2017" after "1974"; and
(ii) by inserting "and" after the semicolon;
(B) in subsection (a)(1), by adding at the end the following new subparagraph:
"(J) The applicable percentage (determined under subsection (l)) of that part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 230) with respect to employment has been paid to an individual during any calendar year after 2016 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;"; and
(C) by adding at the end the following new subsection:
In the case of: The applicable
percentage is:
Calendar year 2017 90 percent
Calendar year 2018 80 percent
Calendar year 2019 70 percent
Calendar year 2020 60 percent
Calendar year 2021 50 percent
Calendar year 2022 40 percent
Calendar year 2023 30 percent
Calendar year 2024 20 percent
Calendar year 2025 10 percent
Calendar years after 2026 0 percent.".
(b) Determination of taxable self-Employment income above contribution and benefit base after 2016. --
(1) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986. -- Section 1402 of the Internal Revenue Code of 1986 is amended --
(A) in subsection (b)(1), by striking "that part of the net earnings" and all that follows through "minus" and inserting the following: "an amount equal to the applicable percentage (as determined under subsection (d)(2)) of that part of the net earnings from self-employment which is in excess of the difference (not to be less than zero) between (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, and"; and
(B) in subsection (d) --
(i) by striking "(d) Employee and wages. -- The term" and inserting the following:
"(1) EMPLOYEE AND WAGES. -- The term"; and
percentage is:
Calendar year 2017 90 percent
Calendar year 2018 80 percent
Calendar year 2019 70 percent
Calendar year 2020 60 percent
Calendar year 2021 50 percent
Calendar year 2022 40 percent
Calendar year 2023 30 percent
Calendar year 2024 20 percent
Calendar year 2025 10 percent
Calendar years after 2026 0 percent.".
(A) in subsection (b) --
(i) in paragraph (1)(I) --
(I) by striking "or" after the semicolon; and
(II) by inserting "and before 2017" after "1974";
(ii) by redesignating paragraph (2) as paragraph (3); and
(iii) by inserting after paragraph (1) the following:
"(A) an amount equal to the contribution and benefit base (as determined under section 230) that is effective for such calendar year, and
"(B) the amount of the wages paid to such individual during such taxable year; or"; and
(B) by adding at the end the following:
In the case of: The applicable
percentage is:
Calendar year 2017 90 percent
Calendar year 2018 80 percent
Calendar year 2019 70 percent
Calendar year 2020 60 percent
Calendar year 2021 50 percent
Calendar year 2022 40 percent
Calendar year 2023 30 percent
Calendar year 2024 20 percent
Calendar year 2025 10 percent
Calendar years after 2026 0 percent.".
(c) Computing average indexed monthly earnings. -- Section 215(e) of the Social Security Act (42 U.S.C. 415(e)) is amended --
(1) in paragraph (1) --
(A) by striking "and" after "before 1975,";
(B) by inserting "and before 2017" after "after 1974"; and
(C) by inserting ", and the applicable percentage of the excess over an amount equal to the contribution and benefit base (as determined under section 230) in the case of any calendar year after 2014 with respect to which such contribution and benefit base is effective," after "benefit base is effective,"; and
(2) by adding at the end the following:
"(3) For purposes of paragraph (1), the applicable percentage for a year shall be determined in accordance with the following table:
percentage is:
Calendar year 2017 90 percent
Calendar year 2018 80 percent
Calendar year 2019 70 percent
Calendar year 2020 60 percent
Calendar year 2021 50 percent
Calendar year 2022 40 percent
Calendar year 2023 30 percent
Calendar year 2024 20 percent
Calendar year 2025 10 percent
Calendar years after 2026 0 percent.".
SEC. 6. NEW BEND POINT FOR AMOUNTS ABOVE CONTRIBUTION AND BENEFIT BASE.
(a) IN GENERAL. -- Section 215(a)(1) of the Social Security Act (42 U.S.C. 415(a)(1)) is amended --
(1) in subparagraph (A) --
(A) in clause (ii), by striking "and";
(B) in clause (iii), by striking the comma at the end and inserting the following: "but do not exceed the amount established for purposes of this clause by subparagraph (B), and"; and
(C) by inserting after clause (iii) the following:
"(iv) 3 percent of the individual’s average indexed monthly earnings to the extent that such earnings exceed the amount established for purposes of clause (iii),"; and
(A) by inserting "and before 2017" after "1979" in clause (ii);
(B) by redesignating clause (iii) as clause (v);
(C) by inserting after clause (ii) the following:
"(iii) For individuals who initially become eligible for old-age or disability insurance benefits, or who die (before becoming eligible for such benefits), in the calendar year 2017 --
"(I) the amounts established for purposes of clauses (i) and (ii) of subparagraph (A) shall be the amounts so established under clause (ii) of this subparagraph for such calendar year; and
"(II) the amount established for purposes of clause (iii) of subparagraph (A) shall be the amount of the contribution and benefit base with respect to remuneration paid (and taxable years beginning) in calendar year 2017.
"(iv) For individuals who initially become eligible for old-age or disability insurance benefits, or who die (before becoming eligible for such benefits), in any calendar year after 2017, the amount so established shall equal the product of the corresponding amount established with respect to the calendar year 2017 under clause (iii) of this subparagraph and the quotient obtained by dividing --
"(I) the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year for which the determination is made, by
"(II) the national average wage index (as so defined) for 2015."; and
SEC. 7. INCREASE IN EMPLOYMENT TAX RATE.
(a) WAGES. --
(1) EMPLOYEES. -- Subsection (a) of section 3101 of the Internal Revenue Code of 1986 is amended to read as follows:
"(a) OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE. --
"(1) IN GENERAL. -- In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the applicable percentage of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
"(2) APPLICABLE PERCENTAGE. -- For purposes of paragraph (1), the term ‘applicable percentage’ means the percentage determined under the following table:
received during: percentage shall be:
2017 6.25 percent
2018 6.30 percent
2019 6.35 percent
2020 6.40 percent
2021 6.45 percent
2022 or thereafter 6.50 percent.".
"(a) OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE. --
"(1) IN GENERAL. -- In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b)).
"(2) APPLICABLE PERCENTAGE. -- For purposes of paragraph (1), the term ‘applicable percentage’ means the percentage determined under the following table:
beginning during calendar year: The applicable
percentage shall be:
2017 6.25 percent
2018 6.30 percent
2019 6.35 percent
2020 6.40 percent
2021 6.45 percent
2022 or thereafter 6.50 percent.".
"(a) OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE. --
"(1) In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to the applicable percentage of the amount of the self-employment income for such taxable year.
"(2) APPLICABLE PERCENTAGE. -- For purposes of paragraph (1), the term ‘applicable percentage’ means the percentage determined under the following table:
taxable year
beginning during The applicable
calendar year: percentageshall be:
2017 12.5 percent
2018 12.6 percent
2019 12.7 percent
2020 12.8 percent
2021 12.9 percent
2022 or thereafter 13.0 percent.".
SEC. 8. NON-APPLICATION OF INCREASE IN SOCIAL SECURITY BENEFITS FOR MEANS-TESTED PROGRAMS.
Any increase in monthly insurance benefits under title II of the Social Security Act as a result of the amendments made by this Act shall not be regarded as income or resources for any month after December 2016, for purposes of determining the eligibility of the recipient (or the recipient's spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.
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