Social Security Enhancement and Protection Act of 2025
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · May 20, 2025
Social Security Enhancement and Protection Act of 2025
This bill increases certain Social Security benefits, expands Social Security payroll taxes, and makes other changes to the Social Security program.
Under current law, Social Security has a taxable maximum, which refers to the maximum amount of a worker's earnings that are subject to Social Security payroll taxes (set at $176,100 in 2025). Additionally, the taxable maximum serves as the maximum amount of earnings used to calculate a worker's Social Security benefits.
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This bill phases out the taxable maximum so as to apply payroll taxes to all earnings by 2035, and it revises the method used to calculate a worker’s Social Security benefits to account for earnings in excess of the taxable maximum. The bill also gradually increases the Social Security payroll tax applicable to workers and employers from 6.2% to 6.5% over six years.
Other changes to benefits include establishing a new method to calculate benefits for lifetime low earners and increasing benefits for certain beneficiaries on account of long-term eligibility. In addition, an eligible child of a retired, disabled, or deceased worker may continue to receive benefits through age 26, provided the child is a full-time student in postsecondary school.
An increase in Social Security benefits under these provisions may not be treated as income for purposes of determining eligibility for benefits, or the amount of any benefits, under a federal program or a state or local program financed with federal funds.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Mar 19, 2026. Consult Congress.gov for the current record.
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