Bills · S 1109
IN COMMITTEE· 119TH CONGRESS
Senate BillS 1109Taxation
Social Security Check Tax Cut Act
INTRO MAR 25· LAST ACTION MAR 25
READING
3MIN
COSPONSORS
0
READER REACTIONS0 TOTAL
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- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed Senate
Passed House
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenVoters should care because this bill directly impacts the disposable income of millions of seniors, surviving spouses, and other beneficiaries for two years. If passed, it would provide temporary tax relief, allowing them to keep more of their Social Security or railroad retirement income. This could be significant for those living on fixed incomes, especially during periods of inflation or rising costs.
If this bill becomes law, beneficiaries could see a tangible, albeit temporary, increase in their net income for 2026 and 2027. If it doesn't pass, the current rules for taxing Social Security and railroad retirement benefits would remain in place, meaning the same portion of their benefits would continue to be subject to federal income tax.
KEY PROVISIONS
4AI-extractedPROVISION 01
Temporarily reduces the amount of Social Security old-age and survivors benefits, and Tier 1 railroad retirement benefits, that are counted as taxable income.
This means beneficiaries would pay less in federal income tax on these specific benefits for two years.
PROVISION 02
The reduction in taxable income is 10% for the 2026 tax year and 20% for the 2027 tax year.
This specifies the exact scale and duration of the tax cut.
PROVISION 03
Includes a mechanism to transfer funds from the general fund to the Social Security and Medicare Trust Funds.
This ensures that the financial stability of the trust funds is maintained despite the reduction in tax revenue.
PROVISION 04
Applies only to taxable years beginning after December 31, 2025, and before January 1, 2028 (i.e., tax years 2026 and 2027).
This sets a clear, limited timeframe for the tax reduction.
SPONSORSHIP
1 + 0
R· Nebraska
YRS IN OFFICE
3
BILLS LED
67
ACTION TIMELINE
2 EVENTSMAR 25
Introduced in Senate
MAR 25
Read twice and referred to the Committee on Finance.
BILL INFO
TypeSenate Bill
NumberS 1109
Congress119th
StatusIn Committee
IntroducedMar 25, 2025
Last actionMar 25, 2025
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IN COMMITTEE· 119TH CONGRESS · FINANCE COMMITTEE · INTRODUCED MAR 25, 2025
Senate BillS 1109Taxation
Social Security Check Tax Cut Act
INTRODUCED MAR 25, 2025· LAST ACTION MAR 25, 2025
PASSAGE CHANCES
—%
READING
3 min
COSPONSORS
0
COMPLEXITY
Moderate
