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Code · BILL · 113th Congress · H.R. 5306 (Introduced in House) — To protect our Social Security system and improve benefits for current and future generations. · Sec. 207

Sec. 207. Reallocation of payroll tax revenue from the Old-Age and Survivors Insurance Trust Fund to the Federal Disability Insurance Trust Fund

411 words·~2 min read·/bill/113/hr/5306/ih/section-207

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Section 201(b)(1) of the Social Security Act ( 42 U.S.C. 401(b)(1) ) is amended by striking and
(R)1.80 per centum of the wages (as so defined) paid after December 31, 1999, and so reported and inserting
(R)1.80 per centum of the wages (as so defined) paid after December 31, 1999, and before January 1, 2015, and so reported,
(S)2.8 per centum of the wages (as so defined) paid after December 31, 2014, and before January 1, 2016, and so reported,
(T)2.4 per centum of the wages (as so defined) paid after December 31, 2015, and before January 1, 2017, and so reported,
(U)2.2 per centum of the wages (as so defined) paid after December 31, 2016, and before January 1, 2020, and so reported,
(V)2.0 per centum of the wages (as so defined) paid after December 31, 2019, and before January 1, 2026, and so reported, and
(W)1.8 per centum of the wages (as so defined) paid after December 31, 2025, and so reported . Section 201(b)(2) of such Act ( 42 U.S.C. 401(b)(2) ) is amended by striking and
(R)1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999 and inserting
(R)1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999, and before January 1, 2015,
(S)2.8 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2014, and before January 1, 2016,
(T)2.4 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2015, and before January 1, 2017,
(U)2.2 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2016, and before January 1, 2020,
(V)2.0 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2019, and before January 1, 2026, and
(W)1.8 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2025 . The amendments made by this section shall apply with respect to wages paid after December 31, 2014, and self-employment income for taxable years beginning after such date.
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Sec. 207
Reallocation of payroll tax revenue from the Old-Age and Survivors Insurance Trust Fund to the Federal Disability Insurance Trust Fund
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