H.R. 5723 - Social Security 2100: A Sacred Trust

117TH CONGRESS
1ST SESSION

H.R. 5723

To protect our Social Security system and improve
benefits for current and future generations.

IN THE HOUSE OF REPRESENTATIVES

OCTOBER 26, 2021

Mr. LARSON of Connecticut introduced the following bill;
which was referred to the Committee on _____

A BILL

To protect our Social Security system and improve benefits for current and future generations.

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 "Social Security 2100: A Sacred Trust".

SEC. 2. TABLE OF CONTENTS.

The table of contents for this Act is as follows:

Sec. 1. Short title.

Sec. 2. Table of contents.

TITLE I — STRENGTHENING BENEFITS

Sec. 101. Across-the-board benefit increase.

Sec. 102. More accurate cost-of-living adjustment.

Sec. 103. Increasing the minimum benefit for long-term low earners.

Sec. 104. Increasing threshold amounts and rate for inclusion of Social Security benefits in income.

Sec. 105. Improving benefits for widows and widowers in two-income households.

Sec. 106. Increasing benefits for beneficiaries after 15 years of eligibility.

Sec. 107. Providing caregiver credits for Social Security.

Sec. 108. Eliminating the 5-month waiting period for disability benefits.

Sec. 109. Establishing a gradual offset for disability beneficiaries with earnings.

Sec. 110. Repealing the government pension offset and windfall elimination provisions.

Sec. 111. Extending the child's benefit for post-secondary school students under age 26.

Sec. 112. Increasing access to benefits for children who live with grandparents or other relatives.

Sec. 113. Preventing an unintended drop in benefits relating to the application of the National Average Wage Index.

Sec. 114. Holding SSI, Medicaid, and CHIP beneficiaries harmless.

TITLE II — STRENGTHENING THE TRUST FUND

Sec. 201. Determining wages and self-employment income above contribution and benefit base after 2021.

Sec. 202. Including earnings over $400,000 in Social Security benefit formula.

Sec. 203. Establishing the Social Security Trust Fund.

TITLE III — STRENGTHENING SERVICE DELIVERY

Sec. 301. Clarifying the requirement to mail social security account statements.

Sec. 302. Preventing closure of field and hearing offices and resident or rural contact stations.

Sec. 303. Ensuring access to professional representation.

* * *

TITLE II — STRENGTHENING THE TRUST FUND

SEC. 201. DETERMINING WAGES AND SELF-EMPLOYMENT INCOME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 2021.

(a) DETERMINATION OF WAGES ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 2021. —

(1) AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986. —

(A) REPEAL OF PRESENT LAW LIMITATION. — Section 3121(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (1).

(B) LIMITATION ON AMOUNT OF WAGES. — Section 3121 of the Internal Revenue Code of 1986 is amended by adding at the end the following:

"(aa) LIMITATION ON AMOUNT OF WAGES. —

"(1) IN GENERAL. — In the case of any calendar year in which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000, for purposes of the taxes imposed by sections 3101(a) and 3111(a), the term 'wages' does not include that part of the remuneration which, after remuneration equal to such contribution and benefit base with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during the calendar year. The preceding sentence shall not apply to that part of the remuneration paid to an individual after remuneration of $400,000 with respect to employment has been paid to such individual by an employer (or any person related to, or acting on behalf of, such employer, as determined by the Secretary) during the calendar year.

"(2) SUCCESSOR EMPLOYER. — If an employer (hereinafter referred to as successor employer) during any calendar year, acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer.

"(3) REMUNERATION. — For purposes of this subsection, the term 'remuneration' does not include remuneration referred to in any paragraph of subsection (a).".

(C) APPLICATION TO RAILROAD RETIREMENT. —

(i) IN GENERAL. — Section 3231(e)(2)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:

"(iv) LIMITATION ON EXCLUSION. — For purposes of so much of the taxes imposed by sections 3201(a), 3211(a) and 3221(a) as are determined by reference to the rate in effect under section 3101(a) or 3111(a) —

"(I) in the case of any calendar year in which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000, clause (i) shall not apply to that part of the remuneration paid to an individual after remuneration of $400,000 for services rendered as an employee has been paid to such individual by an employer (or any person related to, or acting on behalf of, such employer, as determined by the Secretary) during the calendar year, and

"(II) in the case of any calendar year in which such contribution and benefit base equals or exceeds $400,000, clause (i) shall not apply.".

(ii) EXCLUSION OF REMUNERATION WHICH IS NOT TREATED AS COMPENSATION. — Section 3231(e)(2)(A)(ii) of the Internal Revenue Code of 1986 is amended by inserting "or (iv)" after "under clause (i)".

(D) CONFORMING AMENDMENT. — Section 3231(e)(2)(C) of the Internal Revenue Code of 1986 is amended by striking "the second sentence of section 3121(a)(1)" and inserting "section 3121(aa)(2)".

(2) AMENDMENT TO THE SOCIAL SECURITY ACT. — Section 209(a)(1)(I) of the Social Security Act (42 U.S.C. 409(a)(1)(I)) is amended by inserting before the semicolon at the end the following: "except that this subparagraph shall apply only to calendar years for which the contribution and benefit base (as so determined) is less than $400,000, and, for such calendar years, only to the extent that remuneration with respect to employment paid to such employee does not exceed $400,000".

(b) DETERMINATION OF SELF-EMPLOYMENT INCOME ABOVE CONTRIBUTION AND BENEFIT BASE AFTER 2021. —

(1) AMENDMENTS TO INTERNAL REVENUE CODE OF 1986. —

(A) IN GENERAL. — Section 1402(b) of the Internal Revenue Code of 1986 is amended to read as follows:

"(b) SELF-EMPLOYMENT INCOME. —

"(1) IN GENERAL. — The term 'self-employment income' means the net earnings from self-employment derived by an individual, except that such term shall not include net earnings from self-employment if such net earnings for the taxable year are less than $400.

"(2) LIMITATION ON OASDI TAX. — For purposes of section 1401(a), the term 'self employment income' shall not exceed the sum of —

"(A) the total compensation not in excess of 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, reduced by the amount of wages not in excess of such base paid to such individual during the taxable year, plus

"(B) the total compensation in excess of the greater of —

"(i) $400,000, or

"(ii) the amount of wages paid to such individual during the taxable year.

"(3) DEFINITION AND SPECIAL RULES. —

"(A) TOTAL COMPENSATION. — For purposes of paragraph (2), the term 'total compensation' means the sum of the net earnings from self-employment and the amount of wages paid to such individual during the taxable year.

"(B) WAGES. — For purposes of this subsection, the term 'wages' —

"(i) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers) as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and

"(ii) includes compensation which is subject to the tax imposed by section 3201 or 3211 (or would be so subject but for paragraph (2) of section 3231(e)).

"(C) NONRESIDENT ALIENS. — A nonresident alien individual shall not be treated as an individual for purposes of paragraph (1), except as provided by an agreement under section 233 of the Social Security Act. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter, be considered to be a nonresident alien individual.

"(D) CHURCH EMPLOYEE. — In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (1).".

(B) CONFORMING AMENDMENTS. —

(i) Section 1402(j)(2)(A) of the Internal Revenue Code of 1986 is amended by striking all that precedes "shall be applied" and inserting:

"(A) SEPARATE APPLICATION OF DE MINIMIS RULE. — Subsection (b)(1)".

(ii) Section 1402(j)(2)(B) of such Code is amended by striking "paragraph (2) of subsection (b)" and inserting "subsection (b)(1)".

(2) AMENDMENTS TO THE SOCIAL SECURITY ACT. —

(A) IN GENERAL. — Section 211(b)(1) of the Social Security Act (42 U.S.C. 411(b)) is amended —

(i) in subparagraph (I) —

(I) by inserting "and before 2022" after "1974"; and

(II) by striking "or" at the end; and

(ii) by adding at the end the following:

"(J) For any taxable year beginning in any calendar year after 2021, an amount equal to —

"(i) $400,000, reduced (but not below zero) by

"(ii) the sum of —

"(I) the part of the net earnings from self-employment (if any) which is not in excess of —

"(aa) the amount equal to the contribution and benefit base (as determined under section 230) which is effective for the calendar year in which such taxable year begins, minus

"(bb) the amount of the wages paid to such individual during such taxable year, plus

"(II) the amount of the wages paid to such individual during such taxable year which is in excess of the amount in subclause (I)(aa); or".

(B) PHASEOUT. — Section 211(b) of the Social Security Act (42 U.S.C. 411(b)) is amended by adding at the end the following: "Paragraph (1) shall apply only to taxable years beginning in calendar years for which the contribution and benefit base (as determined under section 230) is less than $400,000.".

(c) SPECIAL RULE FOR WAGES FROM MULTIPLE EMPLOYERS WHICH TOTAL IN EXCESS OF $400,000. —

(1) IN GENERAL. — Subchapter A of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

"SEC. 3103. SPECIAL RULES FOR REMUNERATION FROM MULTIPLE EMPLOYERS.

"(a) IN GENERAL. — In the case of an employee receiving wages from more than one employer during a calendar year, there is hereby imposed a tax on such employee (for the last taxable year beginning in the calendar year the wages are received) equal to the excess (if any) of —

"(1) the tax that would have been imposed by section 3101(a) if such wages had been received from one employer, over

"(2) the aggregate tax imposed by such section with respect to such wages.

"(b) COORDINATION WITH SPECIAL REFUND PROVISION. — No credit shall be determined under section 31(b) with respect to any employee for any taxable year unless the amount described in subsection (a)(1) with respect to wages received during the calendar year in which such taxable year begins exceeds the amount described in subsection (a)(2) with respect to such wages, and the amount of such credit so determined shall not exceed such excess.

"(c) WAGES. — For purposes of this section, the term 'wages' shall have the same meaning as when used in section 1402(b).

"(d) APPLICATION TO TIER I RAILROAD RETIREMENT TAX. — In the case of compensation (as defined in section 3231(e)), for purposes of applying subsections (a) and (b), the reference to the tax that would have been imposed by section 3101(a) shall be treated as including a reference to so much of the tax that would have been imposed on such compensation under section 3201(a) or 3211(a) (or would have been so imposed but for paragraph (2) of section 3231(e)) as is determined by reference to the rate of tax in effect under section 3101(a).".

(2) FAILURE BY INDIVIDUAL TO PAY ESTIMATED INCOME TAX. — Subsection (m) of section 6654 of the Internal Revenue Code of 1986 is amended to read as follows:

"(m) SPECIAL RULE FOR CERTAIN EMPLOYMENT TAXES. — For purposes of this section, the tax imposed by sections 3101(b)(2) (to the extent not withheld) and the tax imposed by section 3103 shall be treated as taxes imposed by chapter 2.".

(3) CLERICAL AMENDMENT. — The table of sections for subchapter A of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:

"Sec. 3103. Special rules for remuneration from multiple employers.".

(d) CONFORMING CHANGE TO NATIONAL AVERAGE WAGE INDEX. — Section 209(k) of the Social Security Act (42 U.S.C. 409(k)) is amended —

(1) in paragraph (1), by inserting "and to paragraph (4)" after "paragraph (2)"; and

(2) by adding at the end the following:

"(4) For each calendar year after 2021, the national average wage index as defined in this section for such calendar year shall be deemed to be the national average wage index determined under the preceding paragraphs of this section increased by the following percentage:

"(A) For calendar years 2022 through 2027, 1.4 percent.

"(B) For calendar years 2028 through 2031, 1.5 percent.

"(C) For calendar years 2032 through 2034, 1.6 percent.

"(D) For calendar years 2035 through 2037, 1.7 percent.

"(E) For calendar years 2038 through 2040, 1.8 percent.

"(F) For calendar years 2041 through 2043, 1.9 percent.

"(G) For calendar years 2044 through 2046, 2.0 percent.

"(H) For calendar years 2047 through 2049, 2.1 percent.

"(I) For calendar years after 2049, 2.2 percent.".

(e) EFFECTIVE DATES. —

(1) IN GENERAL. — The amendments made by subsections (a) and (c) shall apply to remuneration paid in calendar years after 2021.

(2) SELF-EMPLOYMENT INCOME. — The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2021.

SEC. 202. INCLUDING EARNINGS OVER $400,000 IN SOCIAL SECURITY BENEFIT FORMULA.

(a) INCLUSION OF EARNINGS OVER $400,000 IN DETERMINATION OF PRIMARY INSURANCE AMOUNTS. — Section 215(a)(1)(A) of the Social Security Act (42 U.S.C. 415(a)(1)(A)) is amended —

(1) in clause (ii), by striking "and" at the end;

(2) in clause (iii), by inserting "and" at the end; and

(3) by inserting after clause (iii) the following:

"(iv) 1 percent of the individual's excess average indexed monthly earnings (as defined in subsection (b)(5)(A)).".

(b) DEFINITION OF EXCESS AVERAGE INDEXED MONTHLY EARNINGS. — Section 215(b) of the Social Security Act (42 U.S.C. 415(b)) is amended —

(1) by striking "wages" and "self-employment income" each place such terms appear and inserting "basic wages" and "basic self-employment income", respectively; and

(2) by adding at the end the following:

"(5)(A) An individual's excess average indexed monthly earnings shall be equal to the amount of the individual's average indexed monthly earnings that would be determined under this subsection by substituting 'excess wages' for 'basic wages' and 'excess self-employment income' for 'basic self-employment income' each place such terms appear in this subsection (except in this paragraph).

"(B) For purposes of this subsection —

"(i) the term 'basic wages' means that portion of the wages of an individual paid in a year that does not exceed the contribution and benefit base for the year;

"(ii) the term 'basic self-employment income' means that portion of the self-employment income of an individual credited to a year that does not exceed an amount equal to the contribution and benefit base for the year minus the amount of the wages paid to the individual in the year;

"(iii) the term 'excess wages' means that portion of the wages of an individual paid in a year after 2021 in excess of the higher of $400,000 or the contribution and benefit base for the year; and

"(iv) the term 'excess self-employment income' means that portion of the self-employment income of an individual credited to a year after 2021 in excess of the higher of $400,000 or such contribution and benefit base for the year.".

(c) CONFORMING AMENDMENTS. — Title II of the Social Security Act is amended —

(1) in section 203(a)(6)(A) (42 U.S.C. 403(a)(6)(A)), by striking "85 percent of such individual's average indexed monthly earnings" and inserting "the sum of 85 percent of such individual's average indexed monthly earnings and 1 percent of such individual's excess average indexed monthly earnings (as defined in section 215(b)(5)(A))".

(2) in section 212 (42 U.S.C. 412), by inserting "excess average indexed monthly earnings," after "average indexed monthly earnings," each place it appears.

(3) in section 215(e)(1) (42 U.S.C. 415(e)(1)), by inserting "and before 2022" after "after 1974".

(d) EFFECTIVE DATE. — The amendments made by this section shall apply with respect to individuals who initially become eligible (within the meaning of section 215(a)(3)(B) of the Social Security Act) for old-age or disability insurance benefits under title II of the Social Security Act, or who die (before becoming eligible for such benefits), in any calendar year after 2021.

SEC. 203. ESTABLISHING THE SOCIAL SECURITY TRUST FUND.

(a) IN GENERAL. — Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows:

"(a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the 'Social Security Trust Fund'. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the date of the enactment of section 203 of Social Security 2100: A Sacred Trust, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after date of the enactment of section 203 of Social Security 2100: A Sacred Trust, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of —

"(1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; and

"(2) the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self-employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns.

The amounts appropriated by paragraphs (1) and (2) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in paragraphs (1) and (2), paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs (1) and (2). All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).".

(b) REQUIRED ACTUARIAL ANALYSIS. — Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: "Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.".

(c) BOARD OF TRUSTEES. —

(1) BOARD OF TRUSTEES OF SOCIAL SECURITY TRUST FUND. — Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the 'Trust Funds')" and inserting "the Social Security Trust Fund (in this title referred to as the 'Trust Fund')".

(2) CONTINUITY OF BOARD OF TRUSTEES. — The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund.

(d) CONFORMING AMENDMENTS RELATED TO SOCIAL SECURITY TRUST FUND. —

(1) AMENDMENT TO SECTION HEADING. — The section heading for section 201 of the Social Security Act is amended to read as follows: "SOCIAL SECURITY TRUST FUND".

(2) BOARD OF TRUSTEES. — Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended —

(A) in the matter preceding paragraph (1), by striking "Board of Trustees of the Trust Funds" and inserting "Board of Trustees of the Trust Fund";

(B) in paragraph (1), by striking "Trust Funds" and inserting "Trust Fund";

(C) in paragraph (2) —

(i) by striking "Trust Funds" and inserting "Trust Fund"; and

(ii) by striking "their" and inserting "its";

(D) in paragraph (3), by striking "either of the Trust Funds" and inserting "the Trust Fund";

(E) in paragraph (5) —

(i) by striking "managing the Trust Funds" and inserting "managing the Trust Fund"; and

(ii) by striking "Trust Funds are" and inserting "Trust Fund is";

(F) in the matter following paragraph (5), by striking "Trust Funds" each place it appears and inserting "Trust Fund"; and

(G) in the second sentence in the matter following paragraph (5), by striking "whether the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are" and inserting "whether the Social Security Trust Fund is".

(3) INVESTMENTS. — Section 201 of such Act is amended in subsections (d) and (e) by striking "Trust Funds" each place it appears and inserting "Trust Fund".

(4) CREDITING OF INTEREST AND PROCEEDS TO TRUST FUNDS. — Section 201(f) of such Act is amended —

(A) by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively" and inserting "the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund";

(B) by striking "either of the Trust Funds" and inserting "the Trust Fund"; and

(C) by striking "such Trust Fund" and inserting "the Trust Fund".

(5) ADMINISTRATIVE COSTS. — Section 201(g) of such Act is amended —

(A) in paragraph (1) —

(i) in subparagraph (A), by striking "Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence" and all that follows through "(Public Law 103–296)."; and

(ii) in subparagraph (B)(i) —

(I) by striking subclauses (II) and (III) and inserting the following:

"(II) the portion of such costs which should have been borne by the Social Security Trust Fund,"; and

(II) by redesignating subclauses

(IV) and (V) as subclauses (III) and (IV);

(B) in paragraph (2) —

(i) by striking "Trust Funds" and inserting "Trust Fund"; and

(ii) by striking the last sentence; and

(C) in paragraph (4), by striking "Trust Funds" each place it appears and inserting "Trust Fund".

(6) BENEFIT PAYMENTS. — Section 201(h) of such Act is amended to read as follows:

"(h) All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.".

(7) GIFTS. — Section 201(i) of such Act is amended —

(A) in paragraph (1), by striking "the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund" and inserting "the Social Security Trust Fund"; and

(B) in paragraph (2)(B), by striking "the Federal Old-Age and Survivors Insurance Trust Fund" and inserting "the Social Security Trust Fund".

(8) TRAVEL EXPENSES. — Section 201(j) of such Act is amended by striking "the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)" and inserting "the Social Security Trust Fund".

(9) DEMONSTRATION PROJECTS. — Section 201(k) of such Act is amended by striking "the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security" and inserting "the Social Security Trust Fund".

(10) BENEFIT CHECKS. — Section 201(m) of such Act is amended —

(A) in paragraph (2), by striking "each of the Trust Funds" and inserting "the Social Security Trust Fund";

(B) in paragraph (3), by striking "one of the Trust Funds" and inserting "the Trust Fund"; and

(C) by striking "such Trust Fund" each place it appears and inserting "the Trust Fund".

(11) CONFORMING REPEALS. —

(A) IN GENERAL. — Section 201 of such Act is amended by striking subsections (b), (l), and (n).

(B) REDESIGNATIONS. — Section 201 of such Act is further amended —

(i) by redesignating subsections (c) through (j) as subsections (b) through (i), respectively;

(ii) by redesignating subsection (k) as subsection (j); and

(iii) by redesignating subsection (m) as subsection (k).

(C) REFERENCES TO REDESIGNATED SECTIONS. —

(i) Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended —

(I) by striking "subsection (i)(1)" and inserting "subsection (h)(1)"; and

(II) by striking "subsection (d)" and inserting "subsection (c)".

(ii) Section 1131(b)(1) of such Act is amended by striking "section 201(g)(1)" and inserting "section 201(f)(1)".

(e) OTHER CONFORMING AMENDMENTS TO SOCIAL SECURITY ACT. —

(1) TITLE II. — Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended —

(A) in section 202(x)(3)(B)(iii), by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate," and inserting "the Social Security Trust Fund";

(B) in section 206(d)(5), by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate" and inserting "the Social Security Trust Fund";

(C) in section 206(e)(3)(B), by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "the Social Security Trust Fund";

(D) in section 208(b)(5)(A), by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate" and inserting "the Social Security Trust Fund";

(E) in section 215(i)(1)(F) —

(i) in clause (i) —

(I) by striking "the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "the balance in the Social Security Trust Fund"; and

(II) by striking "and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)"; and

(ii) in clause (ii) —

(I) by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "the Social Security Trust Fund"; and

(II) by striking "(other than payments" and all that follows through "and reducing" and inserting ", but reducing";

(F) in section 221(e) —

(i) by striking "Trust Funds" each place it appears and inserting "Trust Fund"; and

(ii) by striking the last sentence;

(G) in section 221(f), by striking "Trust Funds" and inserting "Trust Fund";

(H) in section 222(d) —

(i) in the section heading, by striking "TRUST FUNDS" and inserting "TRUST FUND";

(ii) in paragraph (1), by striking "to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund"; and

(iii) by amending paragraph (4) to read as follows:

"(4) The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.";

(I) in section 228(g) —

(i) in the section heading, by striking "FEDERAL OLD-AGE AND SURVIVORS INSURANCE TRUST FUND" and inserting "SOCIAL SECURITY TRUST FUND"; and

(ii) in the matter preceding paragraph (1), by striking "Federal Old-Age and Survivors Insurance Trust Fund" and inserting "Social Security Trust Fund";

(J) in section 231(c), by striking "Trust Funds" each place it appears and inserting "Trust Fund"; and

(K) in section 234(a)(1), by striking "Trust Funds" and inserting "Trust Fund".

(2) TITLE VII. — Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended —

(A) in section 703(j), by striking "Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund," and inserting "Social Security Trust Fund";

(B) in section 708(c), by striking "the 'OASDI trust fund ratio' under section 201(l)," after "computing";

(C) in section 709 —

(i) in subsection (a), by striking "Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund"; and

(ii) in subsection (b) —

(I) in paragraph (1), by striking "section 201(l) or"; and

(II) in paragraph (2), by striking "Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund"; and

(D) in section 710 —

(i) in subsection (a), by striking "Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund"; and

(ii) in subsection (b) —

(I) by striking "any Trust Fund specified in subsection (a)" and inserting "the Social Security Trust Fund"; and

(II) by striking "payments from any such Trust Fund" and inserting "payments from the Social Security Trust Fund".

(3) TITLE XI. — Title XI of the Social Security Act (42 U.S.C. 1301 et seq.) is amended —

(A) in section 1106(b), by striking "the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund" and inserting "the Social Security Trust Fund";

(B) in section 1129(e)(2)(A), by striking "the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary" and inserting "the Social Security Trust Fund";

(C) in sections 1131(b)(2) and 1140(c)(2), by striking "the Federal Old-Age and Survivors Insurance Trust Fund" and inserting "the Social Security Trust Fund";

(D) in section 1145(c) —

(i) by striking paragraphs (1) and (2) and inserting the following:

"(1) the Social Security Trust Fund;"; and

(ii) by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and

(E) in section 1148(j)(1)(A) —

(i) in the first sentence, by striking "the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "the Social Security Trust Fund"; and

(ii) by striking the second sentence.

(4) TITLE XVIII. — Title XVIII of the Social Security Act (42 U.S.C. 1395) is amended —

(A) in section 1817(g), by striking "Federal Old-Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund";

(B) in section 1840(a)(2), by striking "Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund"; and

(C) in section 1841(f), by striking "Federal Old-Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund".

(f) CONFORMING AMENDMENTS OUTSIDE OF SOCIAL SECURITY ACT. —

(1) BUDGET. —

(A) OFF-BUDGET EXEMPTION. — Section 405(a) of the Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is amended by striking "Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds" and inserting "Social Security Trust Fund".

(B) SEQUESTRATION EXEMPTION. — Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by striking "Payments to Social Security Trust Funds" and inserting "Payments to the Social Security Trust Fund".

(2) TAX. —

(A) TAXABLE WAGES. — Section 3121(l)(4) of the Internal Revenue Code of 1986 is amended by striking "Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund".

(B) OVERPAYMENTS. —

(i) Section 6402(d)(3)(C) of the Internal Revenue Code of 1986 is amended by striking "Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security" and inserting "Social Security Trust Fund".

(ii) Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking "Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security" and inserting "Social Security Trust Fund".

(3) FALSE CLAIMS PENALTIES. — Subsection (g)(2) of section 3806 of title 31, United States Code, is amended —

(A) in subparagraph (B) —

(i) by striking "Secretary of Health and Human Services" and inserting "Commissioner of Social Security"; and

(ii) by striking "Federal Old-Age and Survivors Insurance Trust Fund" and inserting "Social Security Trust Fund"; and

(B) in subparagraph (C) —

(i) by striking "Secretary of Health and Human Services" and inserting "Commissioner of Social Security"; and

(ii) by striking "Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund".

(4) RAILROAD RETIREMENT BOARD. — Section 7 of the Railroad Retirement Act of 1974 (45 U.S.C. 231f) is amended —

(A) in subsection (b)(2), by striking "Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund" and inserting "Social Security Trust Fund";

(B) in subsection (c)(2) —

(i) by striking "Secretary of Health, Education, and Welfare" each time it appears and inserting "Commissioner of Social Security"; and

(ii) by striking "Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund," each time it appears and inserting "Social Security Trust Fund"; and

(C) in subsection (c)(4), by striking "Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund," and inserting "Social Security Trust Fund".

(g) RULE OF CONSTRUCTION. — Effective beginning on January 1, 2022, any reference in law (other than section 201(a) of the Social Security Act) to the "Federal Old-Age and Survivors Insurance Trust Fund" or the "Federal Disability Insurance Trust Fund" is deemed to be a reference to the Social Security Trust Fund.

(h) EFFECTIVE DATE. — The amendments made by this section shall take effect on January 1, 2022.

TITLE III — STRENGTHENING SERVICE DELIVERY

SEC. 301. CLARIFYING THE REQUIREMENT TO MAIL SOCIAL SECURITY ACCOUNT STATEMENTS.

(a) IN GENERAL. — Section 1143 of the Social Security Act (42 U.S.C. 1320b-13) is amended —

(1) in subsection (a)(1), by adding at the end the following: "Such statement shall be provided by mail unless the requesting individual chooses electronic delivery for that request."; and

(2) in subsection (c)(2) —

(A) by striking "Beginning not later than" and inserting "(A) Beginning not later than";

(B) by inserting "by mail" after "provide"; and

(C) by adding at the end the following:

"(B) In any case in which an eligible individual described in subparagraph (A) responds to an annual inquiry by the Commissioner relating to the mailing of the individual's statement by making an election that such statement for such year be provided in electronic form only, the requirements of this paragraph shall be deemed to be satisfied for such year with respect to the individual.".