[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3921 Introduced in House (IH)]
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117th CONGRESS
1st Session
H. R. 3921
To amend title II of the Social Security Act to repeal the retirement
earnings test, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 15, 2021
Mrs. Walorski 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 repeal the retirement
earnings test, 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 ``Senior Citizens' Freedom to Work Act
of 2021''.
SEC. 2. REPEAL OF THE RETIREMENT EARNINGS TEST.
(a) In General.--Subsections (b), (c)(1), (d), (f), (h), (j), and
(k) of section 203 of the Social Security Act (42 U.S.C. 403) are
repealed.
(b) Conforming Amendments.--Section 203 of such Act (as amended by
subsection (a)) is further amended--
(1) by redesignating subsections (c), (e), (g), and (l) as
subsections (b), (c), (d), and (e), respectively;
(2) in subsection (b) (as so redesignated)--
(A) by striking ``Noncovered Work Outside the
United States or'';
(B) by redesignating paragraphs (2), (3), and (4)
as paragraphs (1), (2), and (3), respectively;
(C) by striking ``paragraphs (2), (3), and (4)
of''; and
(D) by striking the last sentence;
(3) in subsection (c) (as so redesignated), by striking
``subsections (c) and (d)'' and inserting ``subsection (b)'';
(4) in subsection (d) (as so redesignated), by striking
``subsection (c)'' each place it appears and inserting
``subsection (b)''; and
(5) in subsection (e) (as so redesignated), by striking
``subsection (g) or (h)(1)(A)'' and inserting ``subsection
(d)''.
(c) Additional Conforming Amendments.--
(1) Provisions relating to benefits terminated upon
deportation.--Section 202(n)(1) of the Social Security Act (42
U.S.C. 402(n)(1)) is amended by striking ``Section 203(b), (c),
and (d)'' and inserting ``Section 203(b)''.
(2) Provisions relating to exemptions from reductions based
on early retirement.--Section 202(q) of such Act (42 U.S.C.
402(q)) is amended--
(A) in paragraph (5)(B), by striking ``section
203(c)(2)'' and inserting ``section 203(b)(1)''; and
(B) in paragraph (7)(A), by striking ``deductions
under section 203(b), 203(c)(1), 203(d)(1), or 222(b)''
and inserting ``deductions on account of work under
section 203 (as in effect on the day before the date of
the enactment of the Senior Citizens' Freedom to Work
Act of 2021) or deductions under section 222(b)''.
(3) Provisions relating to exemptions from reductions based
on disregard of certain entitlements to child's insurance
benefits.--Section 202(s) of such Act (42 U.S.C. 402(s)) is
amended--
(A) in paragraph (1), by striking ``paragraphs (2),
(3), and (4) of section 203(c)'' and inserting
``paragraphs (1), (2), and (3) of section 203(b)''; and
(B) in paragraph (3), by striking ``The last
sentence of subsection (c) of section 203, subsection
(f)(1)(C) of section 203, and subsections'' and
inserting ``Subsections''.
(4) Provisions relating to suspension of aliens'
benefits.--Section 202(t)(7) of such Act (42 U.S.C. 402(t)(7))
is amended by striking ``Subsections (b), (c), and (d)'' and
inserting ``Subsection (b)''.
(5) Provisions relating to reductions in benefits based on
maximum benefits.--Section 203(a)(3)(B)(iii) of such Act (42
U.S.C. 403(a)(3)(B)(iii)) is amended by striking ``and
subsections (b), (c), and (d)'' and inserting ``and subsection
(b)''.
(6) Provisions relating to penalties for misrepresentations
concerning earnings for periods subject to deductions on
account of work.--Section 208(a)(1)(C) of such Act (42 U.S.C.
408(a)(1)(C)) is amended by striking ``under section 203(f) of
this title for purposes of deductions from benefits'' and
inserting ``under section 203 (as in effect on the day before
the date of the enactment of the Senior Citizens' Freedom to
Work Act of 2021) for purposes of deductions from benefits on
account of work''.
(7) Provisions taking into account earnings in determining
benefit computation years.--Clause (I) in the next to last
sentence of section 215(b)(2)(A) of such Act (42 U.S.C.
415(b)(2)(A)) is amended by striking ``no earnings as described
in section 203(f)(5) in such year'' and inserting ``no wages,
and no net earnings from self-employment (in excess of net loss
from self-employment), in such year''.
(8) Provisions relating to rounding of benefits.--Section
215(g) of such Act (42 U.S.C. 415(g)) is amended by striking
``and any deduction under section 203(b)''.
(9) Provisions defining income for purposes of ssi.--
Section 1612(a) of such Act (42 U.S.C. 1382a(a)) is amended--
(A) in paragraph (1)(A), by striking ``as
determined under section 203(f)(5)(C)'' and inserting
``as defined in the last two sentences of this
subsection''; and
(B) by adding at the end (after and below paragraph
(2)(H)) the following:
``For purposes of paragraph (1)(A), the term `wages' means wages as
defined in section 209, but computed without regard to the limitations
as to amounts of remuneration specified in paragraphs (1), (6)(B),
(6)(C), (7)(B), and (8) of section 209(a). In making the computation
under the preceding sentence, (A) services which do not constitute
employment as defined in section 210, performed within the United
States by an individual as an employee or performed outside the United
States in the active military or naval services of the United States,
shall be deemed to be employment as so defined if the remuneration for
such services is not includible in computing the individual's net
earnings or net loss from self-employment for purposes of title II, and
(B) the term `wages' shall be deemed not to include (i) the amount of
any payment made to, or on behalf of, an employee or any of his or her
dependents (including any amount paid by an employer for insurance or
annuities, or into a fund, to provide for any such payment) on account
of retirement, or (ii) any payment or series of payments by an employer
to an employee or any of his or her dependents upon or after the
termination of the employee's employment relationship because of
retirement after attaining an age specified in a plan referred to in
section 209(a)(11)(B) or in a pension plan of the employer.''.
(d) Repeal of Deductions on Account of Work Under the Railroad
Retirement Program.--
(1) In general.--Section 2 of the Railroad Retirement Act
of 1974 (45 U.S.C. 231a) is amended--
(A) by striking subsection (f); and
(B) by striking subsection (g)(2) and by
redesignating subsection (g)(1) as subsection (g).
(2) Conforming amendments.--
(A) Section 3(f)(1) of such Act (45 U.S.C.
231b(f)(1)) is amended in the first sentence by
striking ``before any reductions under the provisions
of section 2(f) of this Act,''.
(B) Section 4(g)(2) of such Act (45 U.S.C.
231c(g)(2)) is amended--
(i) in clause (i), by striking ``shall,
before any deductions under section 2(g) of
this Act,'' and inserting ``shall''; and
(ii) in clause (ii), by striking ``any
deductions under section 2(g) of this Act and
before''.
(e) Effective Date.--The amendments made by this section shall
apply with respect to taxable years ending after December 31, 2021.
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