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116TH CONGRESS
1ST SESSION H. R. 3971
To amend the Internal Revenue Code of 1986 to repeal the inclusion in
gross income of Social Security benefits.
IN THE HOUSE OF REPRESENTATIVES
JULY 25, 2019
Mr. MASSIE (for himself, Mr. FITZPATRICK, Mr. WEBSTER of Florida, Mr.
GOHMERT, Mr. MOONEY of West Virginia, Mr. PERRY, Mr. GOSAR, Mr.
BIGGS, Mr. STEUBE, Mr. COOK, Mr. MEADOWS, Mr. VAN DREW, Mr.
GAETZ, Mr. BALDERSON, Mr. SMITH of Missouri, Mr. ROY, and Mr.
GRIFFITH) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the inclusion in gross income of Social Security benefits.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Senior Citizens Tax
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Elimination Act’’.
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•HR 3971 IH
SEC. 2. REPEAL OF INCLUSION IN GROSS INCOME OF SO-
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CIAL SECURITY BENEFITS.
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(a) IN GENERAL.—Section 86 of the Internal Rev-
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enue Code of 1986 (relating to social security benefits)
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is amended by adding at the end the following new sub-
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section:
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‘‘(g) TERMINATION.—This section shall not apply to
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any taxable year beginning after the date of the enactment
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of this subsection.’’.
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(b) SOCIAL SECURITY TRUST FUNDS HELD HARM-
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LESS.—
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(1) IN
GENERAL.—There are hereby appro-
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priated (out of any money in the Treasury not other-
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wise appropriated) for each fiscal year to each fund
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under the Social Security Act or the Railroad Re-
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tirement Act of 1974 an amount equal to the reduc-
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tion in the transfers to such fund for such fiscal
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year by reason of section 86(g) of the Internal Rev-
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enue Code of 1986.
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(2) NO TAX INCREASES.—It is the sense of the
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Congress that tax increases will not be used to pro-
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vide the revenue necessary to carry out paragraph
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(1).
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