Sec. 2. Elimination of payroll tax for individuals who have attained retirement age
112 words·~1 min read·
/bill/113/s/2336/is/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 230 of the Social Security Act ( 42 U.S.C. 430 ) is amended— in subsection (a), by striking subsection
(b)or
(c)and inserting subsection (b), (c), or
(e), in subsection (b), by striking subsection
(c)and inserting subsections
(c)and
(e), and by adding at the end the following new subsection: Notwithstanding any other provision of law, the contribution and benefit base determined under this section for any calendar year after 2014 for any individual who has attained retirement age (as defined in section 216(l)(1)) shall be reduced to zero. . The amendments made by this section shall apply to remuneration paid in any calendar year after 2014.
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Sec. 2
Elimination of payroll tax for individuals who have attained retirement age
Cites 1Cited by 0 across 0 sources