(a) In general

Section 215(a)(1)(A)(i) of the Social Security Act (42 U.S.C. 415(a)(1)(A)(i)) is amended by striking 90 percent and inserting 93 percent.

(b) Effective date

(c) Rule of construction

For purposes of applying subparagraphs (A) and (B) of section 215(i)(1) of the Social Security Act in any calendar year, nothing in this section or the amendments made by this section shall be considered a general benefit increase under title II of such Act.

(a) In general

(b) Application to pre-1979 law

(c) No effect on adjustments under other laws

Section 215(i) of the Social Security Act (42 U.S.C. 415(i)) is amended by adding at the end the following:

(6)

With respect to any provision of law (other than in this title, title VIII, or title XVI) which provides for an adjustment of an amount under such provision of law in the same percentage as a cost-of-living adjustment applied to benefit amounts under this title, such provision of law shall be applied and administered as if the percentage of such cost-of-living adjustment applied to benefit amounts under this title were determined without regard to the amendments made by subsections (a) and (b) of section 102 of the Social Security 2100 Act.

(d) Publication of Consumer Price Index for Elderly Consumers

The Bureau of Labor Statistics of the Department of Labor shall prepare and publish an index for each calendar month to be known as the Consumer Price Index for Elderly Consumers that indicates changes over time in expenditures for consumption which are typical for individuals in the United States who have attained age 62.

(e) Transition rule

Prior to the publication of the Consumer Price Index for Elderly Consumers (CPI–E) pursuant to subsection (d), the reference to such index made in each of the amendments made by subsections (a) and (b) shall be deemed to be a reference to the research price index prepared by the Bureau of Labor Statistics of the Department of Labor known as the Consumer Price Index for Americans 62 years of age and older (R–CPI–E).

(f) Effective date

(a) In general

Section 215(a)(1) of the Social Security Act (42 U.S.C. 415(a)(1)) is amended—

(b) Conforming amendment

Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is amended by inserting 215(a)(1)(E), after 215(a)(1)(D),.

(c) Effective date

(a) In general

Subsection (a) of section 86 of the Internal Revenue Code of 1986 is amended to read as follows:

(a) In general

Gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes Social Security benefits in an amount equal to the lesser of—

(1)

85 percent of the Social Security benefits received during the taxable year, or

(2)

one-half of the excess described in subsection (b)(1).

(b) Base amount

Subsection (c) of section 86 of such Code is amended to read as follows:

(c) Base amount

For purposes of this section, the term base amount means—

(1)

except as otherwise provided in this paragraph, $35,000,

(2)

$50,000 in the case of a joint return, and

(3)

zero in the case of a taxpayer who—

(A)

is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and

(B)

does not live apart from his spouse at all times during the taxable year.

(c) Transfers to trust funds

(d) Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2026, and before January 1, 2037.

(a) In general

(b) Conforming amendment

Section 209(k)(1) of the Social Security Act (42 U.S.C. 409(k)(1)), as amended by section 103(c), is further amended by inserting 202(e)(9), 202(f)(9), after sections.

(c) Effective date

The amendments made by this section shall apply with respect to widow’s or widower’s insurance benefits payable for months in calendar years 2027 through 2036.

(a) In general

Section 202 of the Social Security Act (42 U.S.C. 402) is amended by adding at the end the following new subsection:

(aa) Increase in benefit amounts on account of long-Term eligibility

(1)

In the case of an individual who is a qualified beneficiary for a calendar year after 2026, the amount of any monthly insurance benefit of such qualified beneficiary under this section or section 223 for any month in such calendar year shall be increased in accordance with paragraph (3).

(2)

(A)

For purposes of this subsection, the term qualified beneficiary for a calendar year means an individual in any case in which such calendar year is at least the 16th year beginning after the applicable year of eligibility for such individual.

(B)

For purposes of this subsection, the applicable year of eligibility for an individual is the year in which the individual on whose wages and self-employment income the monthly insurance benefit is based initially became eligible (or died before becoming eligible) for old-age insurance benefits under subsection (a) or disability insurance benefits under section 223.

(3)

(A)

The increase required under paragraph (1) with respect to the monthly insurance benefit of an individual who is a qualified beneficiary for a calendar year shall be equal to the applicable percentage (specified for such benefit in subparagraph (B)) of the full increase amount for such calendar year (determined under subparagraph (C)).

(B)

The applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified, in connection with the year described in the following table, as follows:

	The applicable
If the year described is:	percentage is:
the 16th year beginning after the applicable year of eligibility	20 percent
the 17th year beginning after the applicable year of eligibility	40 percent
the 18th year beginning after the applicable year of eligibility	60 percent
the 19th year beginning after the applicable year of eligibility	80 percent
the 20th year beginning after the applicable year of eligibility or later	100 percent.

(C)

(i)

Except as provided in clause (ii), the full increase amount determined under this subparagraph for a calendar year in connection with the monthly insurance benefit of a qualified beneficiary is a dollar amount equal to 5 percent of the primary insurance amount of a putative individual if—

(I)

such primary insurance amount were determined for January of such calendar year;

(II)

on January 1 of the applicable year of eligibility for the qualified beneficiary, such putative individual were fully insured, attained retirement age (as defined in section 216(l)(2)) and were otherwise eligible for, and applied for, old-age insurance benefits; and

(III)

such putative individual’s average indexed monthly earnings taken into account in determining such primary insurance amount were equal to 1/12 of the national average wage index (as defined in section 209(k)(1)) for the second year prior to such applicable year of eligibility.

(ii)

(I)

In the case of a monthly insurance benefit under subsection (b) or (c), the full increase amount determined under this subparagraph shall be one-half the amount determined under clause (i).

(II)

In the case of a monthly insurance benefit under subsection (d), (g), or (h), the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause (i) equal to the ratio which the amount of such benefit bears to the primary insurance amount (before the application of section 203(a)) of the individual on whose wages and self-employment income the monthly insurance benefit is based.

(4)

In the case of a qualified beneficiary who is entitled to two or more monthly insurance benefits under this title for the same month—

(A)

the earliest applicable year of eligibility for such beneficiary with respect to such benefits shall be treated as the applicable year of eligibility for such beneficiary for the purposes of this subsection; and

(B)

such beneficiary shall be entitled to an increase with respect only to one such benefit.

(5)

This subsection shall be applied to monthly insurance benefits after any increase under subsection (w) and any applicable reductions and deductions under this title.

(b) Conforming amendments

(c) Effective date

The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2027 through 2036.

(a) In general

Title II of the Social Security Act is amended by adding after section 234 (42 U.S.C. 434) the following new section:

235. Deemed wages for caregivers of dependent relatives

(a) Definitions

For purposes of this section—

(1)

(A)

Subject to subparagraph (B), the term qualifying year means, in connection with an individual, any calendar year during which such individual was engaged for not less than 960 hours in providing care to a dependent relative without monetary compensation.

(B)

The term qualifying year does not include any year ending after the date on which such individual attains retirement age (as defined in section 216(l)).

(2)

The term dependent relative means, in connection with an individual—

(A)

a child, grandchild, niece, or nephew (of such individual or such individual’s spouse or domestic partner), or a child to which the individual or the individual’s spouse or domestic partner is standing in loco parentis, who is under the age of 12; or

(B)

a child, grandchild, niece, or nephew (of such individual or such individual’s spouse or domestic partner), a child to which the individual or the individual’s spouse or domestic partner is standing in loco parentis, a parent, grandparent, sibling, aunt, or uncle (of such individual or his or her spouse or domestic partner), or such individual’s spouse or domestic partner, if such child, grandchild, niece, nephew, parent, grandparent, sibling, aunt, uncle, spouse, or domestic partner is a chronically dependent individual.

(3)

(A)

The term chronically dependent individual means an individual who—

(i)

is dependent on a daily basis on verbal reminding, physical cueing, supervision, or other assistance provided to the individual by another person in the performance of at least two of the activities of daily living (described in subparagraph (B)) or instrumental activities of daily living (described in subparagraph (C)); and

(ii)

without the assistance described in clause (i), could not perform such activities of daily living or instrumental activities of daily living.

(B)

The activities of daily living referred to in subparagraph (A) means basic personal everyday activities, including—

(i)

eating;

(ii)

bathing;

(iii)

dressing;

(iv)

toileting; and

(v)

transferring in and out of a bed or in and out of a chair.

(C)

The instrumental activities of daily living referred to in subparagraph (A) means activities related to living independently in the community, including—

(i)

meal planning and preparation;

(ii)

managing finances;

(iii)

shopping for food, clothing, or other essential items;

(iv)

performing essential household chores;

(v)

communicating by phone or other form of media; and

(vi)

traveling around and participating in the community.

(b) Deemed Wages of Caregiver

(1)

(A)

For purposes of determining entitlement to and the amount of any monthly benefit for any month after December 2026, or entitlement to any lump-sum death payment in the case of a death after such month, payable under this title on the basis of the wages and self-employment income of any individual, including for purposes of determining such individual’s insured status for purposes of sections 214, 216(i)(3), and 223(c), such individual shall be deemed to have been paid during each qualifying year (in addition to wages or self-employment income actually paid to or derived by such individual during such year) at an amount per year equal to—

(i)

in the case of a qualifying year during which no wages, self-employment income, or earnings from noncovered service were actually paid to or derived by such individual, 50 percent of the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding such calendar year; and

(ii)

in the case of any other qualifying year, the excess of the amount determined under clause (i) over 1/2 of the wages, self-employment income, and earnings from noncovered service actually paid to or derived by such individual during such year.

(B)

In any case in which there are more than 5 qualifying years for an individual, the 5 qualifying years taken into account for purposes of this section shall be the 5 qualifying years (whether or not consecutive) which result in the largest monthly benefits payable under this title on the basis of the wages and self-employment income of the individual for months after December 2026.

(C)

For purposes of this paragraph, the term earnings from noncovered service means earnings for service which did not constitute employment as defined in section 210 for purposes of this title.

(2)

Paragraph (1) shall not be applicable in the case of any monthly benefit or lump-sum death payment if a larger such benefit or payment, as the case may be, would be payable without its application.

(3)

Any assistance or support services provided to caregivers under section 1720G of title 38, United States Code, shall not be considered wages or self-employment income for the purposes of this section.

(c) Rules and regulations

(1)

Not later than 1 year after the date of the enactment of this section, the Commissioner of Social Security shall promulgate such regulations as are necessary to carry out this section and to prevent fraud and abuse with respect to the benefits under this section, including regulations establishing procedures for the application and certification requirements described in paragraph (2).

(2)

A qualifying year shall not be taken into account under this section with respect to an individual unless—

(A)

the individual submits to the Commissioner of Social Security an application under this section that includes—

(i)

the name and identifying information of the dependent relative with respect to whom the individual was engaged in providing care during such year;

(ii)

if the dependent relative is not a child under the age of 12, documentation from the physician of the dependent relative explaining why the dependent relative is a chronically dependent individual; and

(iii)

such other information as the Commissioner may require to verify the status of the dependent relative; and

(B)

for every qualifying year that occurs after the first qualifying year, the individual certifies, in such form and manner as the Commissioner shall require, that the information provided in the individual’s application under this section has not changed.

(b) Conforming amendment

Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is amended—

(c) Effective date

The amendments made by this section shall apply with respect to individuals who become eligible for monthly insurance benefits (or die before becoming so eligible) in calendar years 2027 through 2036, except that this section shall not apply for purposes of determining continuing eligibility or monthly benefit amounts for monthly insurance benefits for any month after calendar year 2036.

(a) In general

Section 223(a) of the Social Security Act (42 U.S.C. 423(a)) is amended—

(b) Disabled surviving spouses

Section 202 of the Social Security Act (42 U.S.C. 402) is amended—

(c) Effective date

The amendments made by this section shall apply with respect to any individual who becomes entitled to monthly insurance benefits in any case in which the period of disability during which the individual became so entitled begins in a month in calendar years 2027 through 2036.

(d) Special rule for nonapplication before 2027

(a) Elimination of termination of benefits due to work activity

(b) Benefit reduction based on earnings derived from services

(c) Ticket to Work employment networks

Section 1148(h)(5) of such Act (42 U.S.C. 1320b–19(h)(5)) is amended by redesignating subparagraph (C) as subparagraph (D) and inserting after subparagraph (B) the following:

(C)

The Commissioner may alter requirements to receive a payment under this section to the extent that the Commissioner determines that altering such requirements is necessary to ensure that sufficient employment networks are available and that each beneficiary receiving services under the Program has reasonable access to employment services, vocational rehabilitation services, and other support services.

(d) Effective date

The amendments made by this section shall apply with respect to months in calendar years 2027 through 2036.

(a) In general

Section 202(d)(1)(B) of the Social Security Act (42 U.S.C. 402(d)(1)(B)) is amended to read as follows:

(B)

at the time such application was filed was unmarried and—

(i)

had not attained the age of 18,

(ii)

was a full-time elementary or secondary school student and had not attained the age of 22,

(iii)

was a qualifying post-secondary school student and had not attained the age of 26, or

(iv)

is under a disability (as defined in section 223(d)) which began before he attained the age of 22, and

(b) Definition of qualifying post-Secondary school student

(c) Definition of post-Secondary educational institution

Section 202(d)(7)(C) of such Act (42 U.S.C. 402(d)(7)(C)) is amended by adding at the end the following:

(iii)

A post-secondary educational institution is an institution described in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002).

(d) Conforming amendments

(e) Effective date

The amendments made by this section shall apply with respect to child’s insurance benefits payable for months in calendar years 2027 through 2036, including for individuals who file applications to begin with any such month, except that such amendments shall not apply for purposes of determining continuing eligibility for child’s insurance benefits for any month after calendar year 2036.

(a) In general

Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended—

(b) Conforming amendments

Section 202(d)(1) of the Social Security Act (42 U.S.C. 402(d)(1)) is amended—

(c) Effective date

The amendments made by this section shall apply with respect to monthly insurance benefits payable for months in calendar years 2027 through 2036, including for individuals who file applications for such benefits to begin with any such month, except that such amendments shall not apply for purposes of determining continuing eligibility for monthly insurance benefits for any month after calendar year 2036.

(a) Modifications related to computation of primary insurance amount

Section 215 of the Social Security Act (42 U.S.C. 415) is amended—

(b) Modification related to reduction of benefits based on disability

Section 224(f)(2)(B)(i) of such Act (42 U.S.C. 424(f)(2)(B)(i)) is amended by inserting (or if higher (and if such calendar year is after 2026), the highest national average wage index (as so defined) for any calendar year before such calendar year) after made.

(a) SSI, Medicaid, and CHIP determinations

For purposes of determining the income of an individual to establish eligibility for, and the amount of, benefits payable under title XVI of the Social Security Act, eligibility for medical assistance under the State plan under title XIX (or a waiver of such plan), or eligibility for child health assistance under the State child health plan under title XXI (or a waiver of the plan), the amount of any benefit to which the individual is entitled under title II of such Act shall be deemed not to exceed the amount of the benefit that would have been determined for such individual under such title if the amendments made by title I of this Act had not been made.

(b) Conforming change regarding certain reentitlements

For purposes of determining the primary insurance amount under section 215(a)(2)(C) for months after December 2036, the amount of any primary insurance benefit to which the individual was entitled for months in calendar years 2027 through 2036 under title II of the Social Security Act (42 U.S.C. 201 et seq.) shall be deemed to not exceed the primary insurance amounts that would have been determined for such months without regard to the amendments made by this Act.

(a) Repeal of limitation on social security wage base for FICA

(b) Repeal of limitation on social security wage base for SECA after 2026

(c) Conforming change to national average wage index

Section 209(k) of the Social Security Act (42 U.S.C. 409(k)) is amended—

(d) Effective dates

(a) Inclusion of earnings over the contribution and benefit base

Section 215(a)(1)(A) of the Social Security Act (42 U.S.C. 415(a)(1)(A)) is amended—

(b) Conforming amendments

Title II of the Social Security Act (42 U.S.C. 201 et seq.) is amended in section 215(e)(1), by inserting and before 2027 after after 1974.

(c) Effective date

The amendments made by this section shall apply with respect to remuneration paid in calendar years after 2026 and to net earnings from self-employment derived in taxable years beginning after December 31, 2026.

(a) In general

Section 1411(a)(1) of the Internal Revenue Code of 1986 is amended by striking 3.8 percent and all that follows and inserting

the sum of—

(A)

3.8 percent of the lesser of—

(i)

net investment income for such taxable year, or

(ii)

the excess (if any) of—

(I)

the modified adjusted gross income for such taxable year, over

(II)

the medicare contribution threshold amount, plus

(B)

12.4 percent of the lesser of—

(i)

net investment income for such taxable year, or

(ii)

the excess (if any) of—

(I)

the modified adjusted gross income for such taxable year, over

(II)

the social security contribution threshold amount.

(b) Application to estates and trusts

Section 1411(a)(2) of such Code is amended by striking 3.8 percent and all that follows and inserting

the sum of—

(A)

3.8 percent of the lesser of—

(i)

the undistributed net investment income for such taxable year, or

(ii)

the excess (if any) of—

(I)

the adjusted gross income (as defined in section 67(e)) for such taxable year, over

(II)

the dollar amount at which the highest tax bracket in section 1(e) begins for such taxable year, plus

(B)

12.4 percent of the lesser of—

(i)

the amount described in subparagraph (A)(i), or

(ii)

the excess described in subparagraph (A)(ii).

(c) Threshold amounts

Section 1411(b) of such Code is amended to read as follows:

(b) Threshold amounts

For purposes of this section—

(1) Medicare contribution threshold amount

The term medicare contribution threshold amount means—

(A)

in the case of a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), $250,000,

(B)

in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and

(C)

in any other case, $200,000.

(2) Social security contribution threshold amount

The term social security contribution threshold amount means $400,000.

(d) Clerical amendment

The heading of chapter 2A of such Code (and the item relating to such chapter in the table of chapters for subtitle A of chapter 1 of such Code) are each amended by striking medicare contribution and inserting contributions.

(e) Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2026.

(a) In general

Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows:

(a)

There is hereby created on the books of the Treasury of the United States a trust fund to be known as the Social Security Trust Fund. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the date of the enactment of section 203 of the Social Security 2100 Act, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after the date of the enactment of section 203 of the Social Security 2100 Act, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of—

(1)

the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports;

(2)

the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self-employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns; and

(3)

the taxes imposed by paragraph (1)(B) and (2)(B) of section 1411(a) of the Internal Revenue Code of 1986.

The amounts appropriated by paragraphs (1), (2), and (3) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in paragraphs (1), (2), and (3), paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs (1), (2), and (3). All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).

(b) Required actuarial analysis

Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries..

(c) Board of Trustees

(d) Conforming amendments related to Social Security Trust Fund

(e) Other conforming amendments to Social Security Act

(f) Conforming amendments outside of Social Security Act

(g) Rule of construction

Effective beginning on January 1, 2027, any reference in law (other than section 201(a) of the Social Security Act) to the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund is deemed to be a reference to the Social Security Trust Fund.

(h) Effective date

The amendments made by this section shall take effect on January 1, 2027.

(a) Moratorium on closure or consolidation of field or hearing offices or new limitations on access to such offices

(b) Requirements for future closures, consolidations, and new limitations on access

(a) Access by political appointees and special government employees

Section 1106 of the Social Security Act (42 U.S.C. 1306) is amended by adding after subsection (g) the following:

(h) Access by political appointees and special government employees

(1) In general

Notwithstanding any other subsection of this section, an individual who is a political appointee (as that term is defined in section 4(a) of the Edward ‘Ted’ Kaufman and Michael Leavitt Presidential Transitions Improvements Act of 2015 (5 U.S.C. 3101 note)) or a special government employee (as that term is defined in section 202(a) of title 18, United States Code) may not access a beneficiary data system.

(2) Beneficiary data system defined

In this section, the term beneficiary data system means a system that is maintained by the Social Security Administration for the purposes of administering this Act that—

(A)

issues or records social security account numbers;

(B)

is used to determine eligibility for benefits under this Act;

(C)

to pay benefits under this Act; or

(D)

otherwise contains personally identifiable information about individuals receiving or applying for a benefit under this Act, including—

(i)

the Master Files of Social Security Number Holders and SSN Applications (Numident);

(ii)

the Master Beneficiary Record;

(iii)

the Supplemental Security Income Record and Special Veterans Benefits;

(iv)

the National Disability Determination Services File;

(v)

the Earnings Recording and Self-Employment Income System; and

(vi)

any other system accessible through the Enterprise Data Warehouse.

(b) Civil damages for unauthorized access or disclosure of certain information

Section 1106 of such Act (42 U.S.C. 1306) is further amended by adding after subsection (h), as added by subsection (a), the following:

(i) Civil penalties

(1) In general

(A) Disclosure or access by employee of United States

If any officer or employee of the United States negligently discloses or accesses any information that pertains to an individual in violation of any provision of subsection (a) or (h), such individual may bring a civil action for damages against the United States in a district court of the United States.

(B) Disclosure or access by a person who is not an employee of United States

If any person who is not an officer or employee of the United States negligently discloses or accesses any information that pertains to an individual in violation of any provision of subsection (a) or (h), such individual may bring a civil action for damages against such person in a district court of the United States.

(2) Exceptions

No liability shall arise under this section with respect to any disclosure or access—

(A)

which results from a good faith, but erroneous, interpretation of subsection (a) or (h); or

(B)

which is requested by the individual.

(3) Damages

In any action brought under paragraph (1), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—

(A)

the greater of—

(i)

$5,000 for each act of unauthorized access or disclosure with respect to which such defendant is found liable; or

(ii)

the sum of—

(I)

the actual damages sustained by the plaintiff as a result of such unauthorized access or disclosure, plus

(II)

in the case of a willful access or disclosure or an access or disclosure which is the result of gross negligence, punitive damages, plus

(B)

the costs of the action, plus

(C)

reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party.

(4) Period for bringing action

Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized disclosure or access.

(5) Notification of unlawful disclosure or access

If any person is criminally charged by indictment or information with disclosing or accessing any information that pertains to an individual in violation of subsection (a) or (h), the Commissioner of Social Security shall notify such individual as soon as practicable of such disclosure or access. The Commissioner shall also notify such individual if a Federal or State agency (upon notice to the Commissioner by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized disclosure or access of the individual’s information. The notice described in this subsection shall include the date of the unauthorized disclosure or access and the rights of the individual under such administrative determination.

(c) Investigations

Section 1106 of such Act (42 U.S.C. 1306) is further amended by adding after subsection (i), as added by subsection (b), the following:

(j) Investigation and report

(1) Investigation

The Inspector General of the Social Security Administration shall investigate each disclosure in violation of subsection (a) and each access of a beneficiary data system in violation of subsection (h).

(2) Treatment of disclosure or access

For the purposes of this subsection, the Inspector General may, if the Inspector General determines appropriate, treat a series of violations of subsection (a) or (h) as a single violation.

(3) Report

Not later than 30 days after the Inspector General becomes aware of a violation of subsection (a) or (h), the Inspector General shall submit to Congress a report on such violation, which shall include—

(A)

a detailed description of the violation;

(B)

a risk assessment of any threat to the privacy of any individual whose information was disclosed or accessed, national security, cybersecurity, or the integrity of the applicable beneficiary data system as a result of the violation; and

(C)

a detailed description of any stopped payment during the unauthorized use or access.

(d) Privacy regulations

Notwithstanding this Act and the amendments made by this Act, part 401 of title 20 of the Code of Federal Regulations, as in effect on January 19, 2025, shall have the force and effect of law.

(e) GAO study and interim reports

(f) Effective date

The amendments made by subsections (a), (b), and (c) of this section shall apply to violations of section 1106 of the Social Security Act occurring on or after the date of enactment of this Act.

(a) Ending wrongful invalidation of social security account numbers

Section 1106 of the Social Security Act (42 U.S.C. 1306) is further amended by adding after subsection (j) the following:

(k) Wrongful invalidation of social security account numbers prohibited; civil penalties; investigation; and report

(1) In general

No individual may cause the social security account number of an individual to return a non-verified or invalid response in any social security account number verification system or service operated by the Social Security Administration, including by cancelling, voiding, deleting, destroying, rescinding, inactivating, suspending, flagging with a special indicator code or other code, or adding to the Death Master File the social security account number of an individual, unless—

(A)

there is sufficient evidence to determine that the individual—

(i)

has died;

(ii)

meets the criteria for a code associated with identity theft or use of a social security account number for fraudulent purposes;

(iii)

meets the criteria for a code associated with obtaining a social security account number through fraudulent means or a false identity;

(iv)

meets the criteria for marking the social security account number of such individual as void; or

(v)

meets the criteria for changing their social security account number; or

(B)

the action is for the sole purpose of correcting a demonstrable administrative or clerical error.

(2) Determinations

For the purpose of determining whether an individual has died or meets the criteria described in clauses (ii), (iii), (iv), or (v) of paragraph (1)(A), the Commissioner of Social Security shall use the subregulatory guidance that was in effect on January 19, 2025, including the special indicator codes and Numident codes that were in effect on such date.

(3) Civil penalties

(A) In general

An individual whose social security account number is rendered non-verified or invalid in violation of paragraph (1), and who suffers harm as a result of such non-verification or invalidation, may bring a civil action for injunctive relief and damages against the United States or the officer or employee of the United States who violated paragraph (1) in an appropriate district court of the United States.

(B) Damages

In any action brought under subparagraph (A), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—

(i)

the greater of—

(I)

$5,000; or

(II)

the sum of—

(aa)

the actual damages sustained by the plaintiff as a result of the violation of paragraph (1), plus

(bb)

if appropriate, punitive damages, plus

(ii)

the costs of the action, plus

(iii)

reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party.

(C) Period for bringing an action

Notwithstanding any other provision of law, an action to enforce any liability established under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the violation of paragraph (1) relating to such plaintiff.

(D) Notification of criminal charges

If any individual is criminally charged by indictment or information for violating paragraph (1), the Commissioner of Social Security shall notify the individual whose account number was rendered non-verified or invalid in violation of such paragraph as soon as practicable. The Commissioner shall also notify such individual if a Federal or State agency (upon notice to the Commissioner by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s action in violation of paragraph (1). The notice described in this subsection shall include the date of such violation and the rights of the individual under such administrative determination.

(4) Investigation and report

(A) Investigation

The Inspector General of the Social Security Administration shall investigate each violation of paragraph (1).

(B) Treatment of disclosure or access

For the purposes of this subsection, the Inspector General may, if the Inspector General determines appropriate, treat a series of violations of paragraph (1) as a single violation.

(C) Report

Not later than 30 days after the Inspector General becomes aware of a violation of paragraph (1), the Inspector General shall submit to Congress a report on such violation, which shall include a detailed description of the violation, including—

(i)

an assessment of the effect on the individual of the social security account number of such individual being rendered non-verified or invalid; and

(ii)

any effect on the Social Security Administration’s ability to carry out its statutory responsibilities with respect to such individual.

(5) GAO study

Not later than 1 year after the date of enactment of this Act, the Comptroller of the United States shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report including the following information:

(A)

The results of a study on the effects of the changes made to section 1106 of the Social Security Act by the amendments in this section.

(B)

A summary of any investigations conducted under paragraph (3).

(C)

Any civil actions brought under paragraph (2), including the results of any such civil action.

(b) Effective date

The amendments made by this section shall apply to violations of section 1106(k)(1) of the Social Security Act occurring on or after the date of enactment of this Act.

(a) In general

Subparagraph (A) of section 204(a)(1) of the Social Security Act (42 U.S.C. 404(a)(1)(A)) is amended—

(b) Effective date

The amendments made by this section shall take effect on the date of enactment of this Act, and shall be effective with respect to overpayments under title II of the Social Security Act that are outstanding on or after such date.

(a) In general

Section 1143 of the Social Security Act (42 U.S.C. 1320b–13) is amended—

(b) Effective date

The amendments made by subsection (a) shall apply with respect to Social Security account statements required to be provided on or after January 1, 2027.

(a) In general

Section 206(a)(2)(A) of the Social Security Act (42 U.S.C. 406(a)(2)(A)) is amended by striking The Commissioner of Social Security shall and all that follows through the end and inserting the following: Notwithstanding the previous sentence, in the case of an agreement described in this subparagraph entered into on or after the date of enactment of the Social Security 2100 Act, there shall be substituted for the dollar amount specified in clause (ii)(II) an amount equal to such dollar amount (as increased pursuant to the previous sentence) in effect for the calendar year preceding such calendar year or, if larger, the product (rounded to the nearest dollar) of $4,000 and the ratio of the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding such calendar year to the national average wage index (as so defined) for 1989. Not later than November 1 of each calendar year after 2024, the Commissioner of Social Security shall publish in the Federal Register the dollar amount applicable to agreements entered into in the succeeding calendar year..

(b) Conforming amendment

Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)), as amended by sections 103(c) and 106(b), is further amended by inserting 206(a)(2)(A), after 203(f)(8)(B)(ii),.

(c) Publication of transition amount

The Commissioner of Social Security shall publish in the Federal Register the dollar amount applicable to agreements entered into during the portion of 2025 occurring on or after the date of enactment of this Act not later than 3 months after such date of enactment.

(d) Effective date

The amendments made by this section shall apply with respect to agreements entered into on or after the date of enactment of this Act.