PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Social Security.
Congressional Research Service
Version 00 · Introduced in House · Aug 17, 2021
Social Security Enhancement and Protection Act of 2021
This bill increases certain Social Security taxes and benefits.
Under current law, Social Security has a taxable earnings base, which refers to the maximum amount of a worker's earnings that are subject to Social Security payroll taxes (set at $148,200 in 2021). Additionally, the taxable earnings base serves as the maximum amount of earnings used to calculate a worker's Social Security benefits.
This bill gradually increases the Social Security payroll tax rate from 6.2% to 6.5% over six years. It also phases out the taxable earnings base, thereby applying the payroll taxes to a greater amount of a worker's earnings, and revises the method to calculate a worker's Social Security benefits to account for earnings in excess of the taxable earnings base.
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.
People & committees
Rep. Moore, Gwen [D-WI-4] · D–WI
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the Subcommittee on Social Security.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Jan 3, 2025. Consult Congress.gov for the current record.
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