S. 4184

119 S4184 IS: Senior Citizens’ Freedom to Work Act of 2026
 U.S. Senate
 2026-03-24
 text/xml
 EN
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 II  119th CONGRESS  2d Session  S. 4184  IN THE SENATE OF THE UNITED STATES   March 24, 2026   Mr. Scott of Florida  (for himself and  Mr. Tuberville ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend title II of the Social Security Act to repeal the retirement earnings test, and for other purposes.
1.
Short title
This Act may be cited as the   Senior Citizens’ Freedom to Work Act of 2026  .
2.
Repeal of the Retirement Earnings Test
(a)
In general
Subsections (b), (c)(1), (d), (f), (h), (j), and (k) of section 203 of the Social Security Act ( 42 U.S.C. 403 ) are repealed.
(b)
Conforming amendments
Section 203 of such Act (as amended by subsection (a)) is further amended—
(1)
by redesignating subsections (c), (e), (g), and (l) as subsections (b), (c), (d), and (e), respectively;
(2)
in subsection (b) (as so redesignated)—
(A)
in the heading, by striking
Noncovered Work Outside the United States or  ;
(B)
by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively; and
(C)
in the flush text following paragraph (3) (as so redesignated)—
(i)
by striking  paragraphs (2), (3), and (4) of ; and
(ii)
by striking the last sentence;
(3)
in subsection (c) (as so redesignated), by striking  subsections (c) and (d)  and inserting  subsection (b) ;
(4)
in subsection (d) (as so redesignated), by striking  subsection (c)  each place it appears and inserting  subsection (b) ; and
(5)
in subsection (e) (as so redesignated), by striking  subsection (g) or (h)(1)(A)  and inserting  subsection (d) .
(c)
Additional conforming amendments
(1)
Provisions relating to benefits terminated upon deportation
Section 202(n)(1) of the Social Security Act ( 42 U.S.C. 402(n)(1) ) is amended, in the flush text following subparagraph (C), by striking  Section 203(b), (c), and (d)  and inserting  Section 203(b) .
(2)
Provisions relating to exemptions from reductions based on early retirement
Section 202(q) of such Act ( 42 U.S.C. 402(q) ) is amended—
(A)
in paragraph (5)(B), by striking  section 203(c)(2)  and inserting  section 203(b)(1) ; and
(B)
in paragraph (7)(A), by striking  deductions under section 203(b), 203(c)(1), 203(d)(1), or 222(b)  and inserting  deductions on account of work under section 203 (as in effect on the day before the date of the enactment of the  Senior Citizens’ Freedom to Work Act of 2026 ) or deductions under section 222(b) .
(3)
Provisions relating to exemptions from reductions based on disregard of certain entitlements to child’s insurance benefits
Section 202(s) of such Act ( 42 U.S.C. 402(s) ) is amended—
(A)
in paragraph (1), by striking  paragraphs (2), (3), and (4) of section 203(c)  and inserting  paragraphs (1), (2), and (3) of section 203(b) ; and
(B)
in paragraph (3), by striking  The last sentence of subsection (c) of section 203, subsection (f)(1)(C) of section 203, and subsections  and inserting  Subsections .
(4)
Provisions relating to suspension of aliens' benefits
Section 202(t)(7) of such Act ( 42 U.S.C. 402(t)(7) ) is amended by striking  Subsections (b), (c), and (d)  and inserting  Subsection (b) .
(5)
Provisions relating to reductions in benefits based on maximum benefits
Section 203(a)(3)(B)(iii) of such Act ( 42 U.S.C. 403(a)(3)(B)(iii) ) is amended by striking  and subsections (b), (c), and (d)  and inserting  and subsection (b) .
(6)
Provisions relating to penalties for misrepresentations concerning earnings for periods subject to deductions on account of work
Section 208(a)(1)(C) of such Act ( 42 U.S.C. 408(a)(1)(C) ) is amended by striking  under section 203(f) of this title for purposes of deductions from benefits  and inserting  under section 203 (as in effect on the day before the date of the enactment of the  Senior Citizens’ Freedom to Work Act of 2026 ) for purposes of deductions from benefits on account of work .
(7)
Provisions taking into account earnings in determining benefit computation years
Clause (I) in the next to last sentence of section 215(b)(2)(A) of such Act ( 42 U.S.C. 415(b)(2)(A) ) is amended by striking  no earnings as described in section 203(f)(5) in such year  and inserting  no wages, and no net earnings from self-employment (in excess of net loss from self-employment), in such year .
(8)
Provisions relating to rounding of benefits
Section 215(g) of such Act ( 42 U.S.C. 415(g) ) is amended by striking  and any deduction under section 203(b) .
(9)
Provisions defining income for purposes of SSI
Section 1612(a) of such Act ( 42 U.S.C. 1382a(a) ) is amended—
(A)
in paragraph (1)(A), by striking  as determined under section 203(f)(5)(C)  and inserting  as defined in the last two sentences of this subsection ; and
(B)
by adding at the end (after and below paragraph (2)(H)) the following:
  For purposes of paragraph (1)(A), the term  wages  means wages as defined in section 209, but computed without regard to the limitations as to amounts of remuneration specified in paragraphs (1), (6)(B), (6)(C), (7)(B), and (8) of section 209(a). In making the computation under the preceding sentence, (A) services which do not constitute employment as defined in section 210, performed within the United States by an individual as an employee or performed outside the United States in the active military or naval services of the United States, shall be deemed to be employment as so defined if the remuneration for such services is not includible in computing the individual's net earnings or net loss from self-employment for purposes of title II, and (B) the term  wages  shall be deemed not to include (i) the amount of any payment made to, or on behalf of, an employee or any of his or her dependents (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement, or (ii) any payment or series of payments by an employer to an employee or any of his or her dependents upon or after the termination of the employee’s employment relationship because of retirement after attaining an age specified in a plan referred to in section 209(a)(11)(B) or in a pension plan of the employer.  .
(d)
Repeal of deductions on account of work under the Railroad Retirement Program
(1)
In general
Section 2 of the Railroad Retirement Act of 1974 ( 45 U.S.C. 231a ) is amended—
(A)
by striking subsection (f); and
(B)
by striking subsection (g)(2) and by redesignating subsection (g)(1) as subsection (g).
(2)
Conforming amendments
(A)
Section 3(f)(1) of such Act ( 45 U.S.C. 231b(f)(1) ) is amended in the first sentence by striking  before any reductions under the provisions of section 2(f) of this Act, .
(B)
Section 4(g)(2) of such Act ( 45 U.S.C. 231c(g)(2) ) is amended—
(i)
in clause (i), by striking  shall, before any deductions under section 2(g) of this Act,  and inserting  shall ; and
(ii)
in clause (ii), by striking  any deductions under section 2(g) of this Act and before .
(e)
Effective date
The amendments made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.