Social Security 2100 Act

This provision increases the first factor in the Social Security benefit formula from 90 percent to 93 percent for monthly insurance benefits payable from 2027 through 2036. This effectively provides an across-the-board increase in primary insurance amounts for eligible beneficiaries during this period.

This section mandates the use of the Consumer Price Index for Elderly Consumers (CPI-E) or the CPI-W, whichever results in a higher cost-of-living adjustment (COLA), for calculating Social Security benefits. This change applies to determinations made for COLA computation quarters ending December 31, 2027, through 2036. It also requires the Bureau of Labor Statistics to publish the CPI-E.

This provision establishes an alternative minimum primary insurance amount (PIA) for individuals with more than 10 years of work, effective for those becoming eligible for benefits from 2027 through 2036. The minimum benefit is tied to a percentage of the poverty guideline for a single individual, increasing with the number of years worked, up to 125 percent for 30 or more years.

This section amends the Internal Revenue Code to increase the income thresholds at which Social Security benefits become taxable. For single filers, the base amount increases to $35,000 (from $25,000), and for joint filers, to $50,000 (from $32,000). It also repeals the 85% inclusion rule, making the taxable amount always the lesser of 85% of benefits or one-half of the excess over the base amount. These changes apply to taxable years beginning after December 31, 2026, and before January 1, 2037.

This provision modifies the calculation of widow's and widower's insurance benefits for fully insured survivors in two-income households. It allows the survivor's benefit to be the greater of the deceased individual's primary insurance amount (PIA) or 75 percent of the sum of the survivor's own old-age/disability benefit and the deceased's PIA, subject to a cap based on a hypothetical high-earner's PIA. This aims to prevent a significant drop in income for surviving spouses. These changes apply to benefits payable from 2027 through 2036.

This section introduces an increase in monthly insurance benefits for "qualified beneficiaries" for calendar years 2027 through 2036. A qualified beneficiary is an individual for whom the current calendar year is at least the 16th year after they (or the individual whose wages their benefit is based on) became eligible for old-age or disability benefits. The increase is tiered, starting at 20% of a "full increase amount" in the 16th year and reaching 100% in the 20th year or later. The "full increase amount" is 5% of a hypothetical primary insurance amount.

This section allows individuals to receive "deemed wages" for up to 5 qualifying years during which they provided at least 960 hours of unpaid care to a dependent relative. These deemed wages count towards Social Security benefits and insured status. A "dependent relative" can be a child under 12 or a chronically dependent individual (child, grandchild, parent, spouse, etc.). The deemed wage amount is 50% of the national average wage index for years with no other earnings, or the excess over half of actual earnings for years with some earnings. This applies to individuals becoming eligible for benefits from 2027 through 2036.

This section eliminates the 5-month waiting period for disability insurance benefits, allowing benefits to begin in the first month an individual is under a disability and becomes entitled. It also removes the waiting period for disabled surviving spouses. This applies to individuals whose period of disability begins in months in calendar years 2027 through 2036. A special rule addresses individuals in a waiting period as of January 2027 or January 2036.

This provision eliminates the termination of disability benefits due to work activity (the "cliff effect") and replaces it with a gradual benefit reduction. Benefits are reduced by $1 for every $2 earned above the Substantial Gainful Activity (SGA) level for blind individuals. This reduction does not apply during the trial work period. It also makes conforming changes to child's, widow's, widower's, and hospital insurance benefits. This applies to months in calendar years 2027 through 2036.

This section extends eligibility for child's insurance benefits to "qualifying post-secondary school students" who are in at least half-time attendance at a post-secondary educational institution, up to age 26. Currently, benefits generally end at age 18 (or 19 for elementary/secondary students). This applies to benefits payable from 2027 through 2036.

This section expands the definition of "child" for Social Security purposes to include first- through fifth-degree relatives (grandchild, stepgrandchild, or other specified relatives) of an individual or their spouse. It also modifies dependency requirements for these children, allowing them to qualify if they have lived with and received at least half their support from the individual for 12 months, or if a court has granted custody to the individual. This applies to benefits payable from 2027 through 2036.

This section modifies how the National Average Wage Index (NAWI) is applied in benefit calculations. Specifically, for calendar years after 2026, if the current year's NAWI is lower than the highest NAWI from any preceding calendar year, the higher previous NAWI will be used. This prevents a drop in benefit calculations during periods of wage stagnation or decline.

This provision ensures that any benefit increases under Title I of this Act do not negatively impact an individual's eligibility for or amount of benefits under SSI, Medicaid, or CHIP. For these programs, Social Security benefits will be "deemed" not to exceed the amount that would have been determined without the Title I amendments. This also applies to recomputations of primary insurance amounts after 2036.

This section repeals the cap on earnings subject to Social Security taxes (FICA and SECA) for remuneration paid and self-employment income derived after 2026. Currently, earnings above a certain "contribution and benefit base" (e.g., $168,600 in 2024) are not subject to Social Security taxes. This change means all earnings, regardless of amount, will be subject to the Social Security portion of FICA/SECA taxes. It includes conforming amendments for railroad retirement and other tax code sections.

This provision modifies the Social Security benefit formula to include earnings above the current contribution and benefit base. Specifically, it adds a new "bend point" where 1 percent of an individual's averaged indexed monthly earnings exceeding the contribution and benefit base will be included in the primary insurance amount calculation. This applies to remuneration paid and self-employment income derived after 2026.

This section expands the Net Investment Income Tax (NIIT) to include a Social Security component. Currently, NIIT is 3.8% for Medicare. This bill adds a 12.4% Social Security tax on net investment income for individuals, estates, and trusts, above certain thresholds ($250,000 for joint filers, $200,000 for single, and $400,000 for the Social Security component). This applies to taxable years beginning after December 31, 2026.

This section consolidates the existing Federal Old-Age and Survivors Insurance Trust Fund (OASI) and the Federal Disability Insurance Trust Fund (DI) into a single "Social Security Trust Fund." It directs the transfer of all securities and amounts from the two existing funds into the new combined fund, effective January 1, 2027. It also updates appropriations language to direct all relevant FICA, SECA, and NIIT revenues to this single fund.

This provision mandates that the total number of full-time employees at the Social Security Administration (SSA) must not be less than the number employed as of January 19, 2025.

This section imposes a moratorium on the closure, consolidation, or new limitations on access to SSA field or hearing offices until 180 days after a required report to Congress (due no earlier than January 21, 2029). After the moratorium, new requirements are established for any future closures, including public notice, at least two public hearings, a detailed report to Congress, and an appeals process for aggrieved individuals. It also mandates that the total number of offices cannot fall below the number in operation on January 19, 2025.

This section prohibits political appointees and special government employees from accessing "beneficiary data systems" at the SSA. It also establishes civil penalties for negligent or willful unauthorized disclosure or access of individual data, allowing affected individuals to bring civil actions for damages (minimum $5,000 per act or actual damages plus punitive damages). The SSA Inspector General is mandated to investigate all violations and report to Congress.

This section prohibits the wrongful invalidation of Social Security account numbers (SSNs) in SSA verification systems, such as marking them as non-verified or invalid, unless specific criteria are met (e.g., death, identity theft, fraudulent acquisition, or administrative error). It mandates the use of subregulatory guidance in effect on January 19, 2025, for these determinations. Individuals harmed by wrongful invalidation can bring civil actions for injunctive relief and damages (minimum $5,000 or actual damages plus punitive). The SSA Inspector General is mandated to investigate violations.

This provision limits the Social Security Administration's ability to recover overpayments from beneficiaries. If the overpayment was not due to fraud or similar fault by the individual, the Commissioner may not decrease a monthly benefit by more than 10 percent of the amount payable, unless the individual requests a higher recovery rate. This applies to overpayments outstanding on or after the date of enactment.

This provision adds a new paragraph to the Social Security Act stating that, except as otherwise required by law, the Commissioner of Social Security may not hold any other office or position in the Government of the United States.

This section clarifies that Social Security account statements must be provided by mail unless the requesting individual chooses electronic delivery. For eligible individuals who receive annual statements, it specifies that these must be mailed, but allows for electronic delivery if the individual makes an annual election for that option. This applies to statements required on or after January 1, 2027.

This provision increases the maximum fee that an attorney or other representative can charge for representing a Social Security claimant. It updates the dollar amount specified in the fee agreement, linking it to the national average wage index, with a new base of $4,000 multiplied by the ratio of the NAWI for the second preceding calendar year to the NAWI for 1989. This applies to agreements entered into on or after the date of enactment.