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. Malliotakis, Nicole [R-NY-11] · R–NY
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.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
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 · 2025-02-07 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.
The proposed Tax Relief Unleashed for Seniors by Trump Act would raise four dollar amounts in federal rules for excluding Social Security benefits from income counted for tax purposes. This could affect Social Security recipients, but the supplied text does not establish how any individual’s taxes would change. The changes would apply to tax years beginning in 2026 or later, with inflation adjustments starting in 2027.
This Act may be cited as the Tax Relief Unleashed for Seniors by Trump Act.
Increase in exclusion from gross income of social security benefits
Section 86(c) of the Internal Revenue Code of 1986 is amended— (1) by striking $25,000 in paragraph (1)(A) and inserting $50,000, (2) by striking $32,000 in paragraph (1)(B) and inserting $64,000, (3) by striking $34,000 in paragraph (2)(A) and inserting $59,000, and (4) by striking $44,000 in paragraph (2)(B) and inserting $76,000.
In the case of any taxable year beginning after December 31, 2026, the dollar amounts in paragraphs (1)(A), (1)(B), (2)(A), and (2)(B) shall each be increased
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The bill would change the dollar amounts in Internal Revenue Code section 86(c)(1)(A) from $25,000 to $50,000 and section 86(c)(1)(B) from $32,000 to $64,000.
Section 86(c) of the Internal Revenue Code of 1986 is amended— (1) by striking $25,000 in paragraph (1)(A) and inserting $50,000, (2) by striking $32,000 in paragraph (1)(B) and inserting $64,000
The bill would also change the dollar amounts in section 86(c)(2)(A) from $34,000 to $59,000 and section 86(c)(2)(B) from $44,000 to $76,000.
(3) by striking $34,000 in paragraph (2)(A) and inserting $59,000, and (4) by striking $44,000 in paragraph (2)(B) and inserting $76,000.
For tax years beginning after December 31, 2026, the bill would require inflation adjustments to all four amounts. Each increase would equal the dollar amount multiplied by the cost-of-living adjustment under section 1(f)(3), using calendar year 2025 in place of calendar year 2016 in the referenced formula.
In the case of any taxable year beginning after December 31, 2026, the dollar amounts in paragraphs (1)(A), (1)(B), (2)(A), and (2)(B) shall each be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 2025 for calendar year 2016 in subparagraph (A)(ii) thereof.
An inflation-related increase that is not a multiple of $100 would be rounded to the nearest $100.
If any increase determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to nearest multiple of $100.
The proposed amendments would apply to tax years beginning after December 31, 2025.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The supplied action snapshot, updated August 27, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 7, 2025.
Source snapshot updated 2026-08-27T16:28:34Z. 2025-02-07: Referred to the House Committee on Ways and Means. 2025-02-07: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-07. 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 riders were identified after reviewing the supplied complete introduced 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 earmarks were identified after reviewing the supplied complete introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials. Member requests, disclosures, committee reports, and conference materials were not supplied, limiting assessment of formal earmark status.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-outs, special exemptions, or preferential exceptions were identified after reviewing the supplied complete introduced text. Ordinary coverage of the bill’s intended beneficiaries does not itself warrant a finding. 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