PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Massie, Thomas [R-KY-4] · R–KY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Aug 27, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-06 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
As introduced in the House on February 6, 2025, this bill would end federal income tax on Social Security benefits for people receiving them, starting with tax years that begin after it becomes law. It would replace the resulting lost money for Social Security and Railroad Retirement funds with money from the U.S. Treasury. It also states Congress’s view that this replacement money should not come from tax increases, but does not make that a binding requirement.
2025-02-06: Introduced in House
Repeal of inclusion in gross income of Social Security benefits
This section shall not apply to any taxable year beginning after the date of the enactment of this subsection.
There are hereby appropriated (out of any money in the Treasury not otherwise appropriated) for each fiscal year to each fund under the Social Security Act or the Railroad Retirement Act of 1974 an amount equal to the reduction in the transfers to such fund for such fiscal year by reason of section 86(g) of the Internal Revenue Code of 1986.
It is the sense of the Congress that tax increases will not be used to provide the revenue necessary to carry out paragraph (1).
For taxpayers subject to section 86 of the Internal Revenue Code, the bill would make that section inapplicable for taxable years beginning after enactment. The change would depend on when the taxable year begins.
Section 86 of the Internal Revenue Code of 1986 (relating to social security benefits) is amended by adding at the end the following new subsection: (g) Termination This section shall not apply to any taxable year beginning after the date of the enactment of this subsection.
Each fiscal year, each fund under the Social Security Act or the Railroad Retirement Act of 1974 would receive an amount equal to its reduction in transfers caused by the tax change.
for each fiscal year to each fund under the Social Security Act or the Railroad Retirement Act of 1974 an amount equal to the reduction in the transfers to such fund for such fiscal year by reason of section 86(g) of the Internal Revenue Code of 1986.
The bill would directly appropriate the replacement funding from Treasury money not already appropriated for another purpose.
There are hereby appropriated (out of any money in the Treasury not otherwise appropriated)
The bill would express Congress's view that tax increases should not finance the replacement funding. This is phrased as a statement of congressional opinion rather than a binding prohibition.
It is the sense of the Congress that tax increases will not be used to provide the revenue necessary to carry out paragraph (1).
The supplied August 27, 2026 source snapshot records introduction in the House and referral to the House Committee on Ways and Means on February 6, 2025.
Source snapshot updated 2026-08-27T16:28:34Z. 2025-02-06: Referred to the House Committee on Ways and Means. 2025-02-06: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-06. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy rider was identified in the complete supplied Introduced in House text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No earmark was identified in the complete supplied Introduced in House text. This text-only conclusion does not establish formal earmark status or absence in other versions, member disclosures, or accompanying committee and conference materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception warranting a finding was identified in the complete supplied Introduced in House text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Aug 27, 2026. How PlainBill uses AI