What does Preamble of Social Security Enhancement and Protection Act of 2025 do?

This bill proposes to amend title II of the Social Security Act. The bill aims to make various reforms to Social Security.

What does SHORT TITLE. of Social Security Enhancement and Protection Act of 2025 do?

This bill is formally titled the Social Security Enhancement and Protection Act of 2025.

What does INCREASE IN SPECIAL MINIMUM BENEFIT FOR LIFETIME LOW EARNERS of Social Security Enhancement and Protection Act of 2025 do?

This section amends Section 215(a)(1)(C) of the Social Security Act. The amendment applies to individuals becoming eligible for old-age or disability insurance benefits after 2025, or who die before becoming eligible. It establishes a minimum primary insurance amount based on a percentage of 1/12 of an annual dollar amount. The applicable percentage increases with the number of years of work, ranging from 36.7% for 11 years to 100% for 30 or more years. The annual dollar amount is initially based on the 2025 poverty guideline and subsequently adjusted using the national average wage index. ’Number of years of work’ includes 1/4 of the total number of quarters of coverage and up to 5 years of caregiving for a child under 6.

What does ESTABLISHMENT OF AN INCREASED BENEFIT FOR BENEFICIARIES ON of Social Security Enhancement and Protection Act of 2025 do?

This section amends Section 202 of the Social Security Act to establish an increased benefit for qualified beneficiaries. A 'qualified beneficiary' is an individual whose calendar year begins at least 16 years after the applicable date of eligibility. The applicable date of eligibility is the date the individual on whose wages and self-employment income the benefit is based initially became eligible for old-age or disability insurance benefits. The increase in benefit amounts is based on a percentage determined by the number of years after the applicable date of eligibility, ranging from 20% to 100%. The full increase amount is calculated based on a percentage of the benefit, with adjustments for different types of benefits (subsection (b) or (c) vs. subsection (d), (g), or (h)). If an individual is entitled to two or more benefits, the increase applies only to one benefit, and the earliest applicable date of eligibility is used. The increase is applied after any increase under subsection (w) and any applicable reductions and deductions. Conforming amendments are made to various sections of the Social Security Act to reflect the new subsection (aa).

What does EXTENSION OF CHILD'S BENEFIT FOR FULL-TIME POST-SECONDARY of Social Security Enhancement and Protection Act of 2025 do?

This section amends the Social Security Act to extend child's insurance benefits to unmarried individuals who are full-time post-secondary school students up to age 26. The definition of 'full-time post-secondary school student' is clarified within the Social Security Act. The definition of 'post-secondary educational institution' is linked to section 102 of the Higher Education Act of 1965. Several sections of the Social Security Act are amended to incorporate 'full-time post-secondary school student' status into eligibility criteria and timing provisions related to child's insurance benefits. The amendments apply to applications filed in calendar years after 2025.

What does DETERMINATION OF TAXABLE WAGES AND SELF-EMPLOYMENT INCOME ABOVE of Social Security Enhancement and Protection Act of 2025 do?

This section amends sections 3121, 209, 1402, and 215 of the Internal Revenue Code of 1986 and the Social Security Act. The amendments establish a schedule for reducing the percentage of taxable wages and self-employment income subject to contribution and benefit base calculations. Starting in 2026, the applicable percentage gradually decreases each year, reaching 0% after 2035. These changes apply to remuneration paid and taxable years beginning in calendar years after 2025.

What does NEW BEND POINT FOR AMOUNTS ABOVE CONTRIBUTION AND BENEFIT BASE. of Social Security Enhancement and Protection Act of 2025 do?

This section amends Section 215(a)(1) of the Social Security Act, specifically modifying how benefit amounts are calculated. The amendments introduce a new 'bend point' calculation based on an individual's average indexed monthly earnings exceeding a certain amount. For individuals becoming eligible for or dying before receiving old-age or disability insurance benefits in 2026, specific amounts are established for the bend point calculations. After 2026, the bend point amounts are adjusted annually based on the national average wage index, using a formula comparing the index for the second preceding year to the index for 2024. The amendments also redesignate and modify clauses within subparagraph (B) of Section 215(a)(1).

What does INCREASE IN EMPLOYMENT TAX RATE. of Social Security Enhancement and Protection Act of 2025 do?

This section amends sections 3101, 3111, and 1401 of the Internal Revenue Code of 1986. The amendments modify the applicable percentages for old-age, survivors, and disability insurance taxes. For employees and employers, the applicable percentage increases incrementally from 6.25% in 2026 to 6.50% in 2031 or thereafter. For self-employment income, the applicable percentage increases incrementally from 12.5% in 2026 to 13.0% in 2031 or thereafter. These changes apply to remuneration received and taxable years beginning after December 31, 2025.

What does NON-APPLICATION OF INCREASE IN SOCIAL SECURITY BENEFITS FOR of Social Security Enhancement and Protection Act of 2025 do?

This section specifies that increases in Social Security benefits resulting from the Act's amendments will not be considered income or resources. This applies to determining eligibility for, or the amount of, benefits or assistance under Federal, State, or local programs. The non-application of these increases begins after December 2025.

Back to bills

Social Security Enhancement and Protection Act of 2025

Last updated: 5/20/2025 · Introduced: 5/20/2025

Author: Gwen Moore (D-WI)

TL;DR (AI)

The bill establishes a special minimum benefit for lifetime low earners, providing a higher benefit amount based on years of work and adjusted for inflation.
Beneficiaries who have been receiving benefits for a significant period will receive an increased benefit amount, with the increase percentage scaling up over time.
The bill extends Social Security benefits for unmarried children attending post-secondary school full-time up to age 26.
The bill gradually reduces the percentage of high earnings subject to Social Security taxes, eventually reaching 0% after 2035.
The bill introduces a new calculation method for benefit amounts based on exceeding a specific earnings threshold, adjusted annually for inflation.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 7 more.

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