Section 1 Short title
This Act may be cited as the “Senior Citizens’ Freedom to Work Act of 2017”.
Senior Citizens’ Freedom to Work Act of 2017
A BILL
To amend title II of the Social Security Act to repeal the retirement earnings test, and for other purposes.
Sec. 2 Repeal of the Retirement Earnings Test
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Subsections (b), (c)(1), (d), (f), (h), (j), and (k) of section 203 of the Social Security Act (42 U.S.C. 403) are repealed.
Conforming amendments— Section 203 of such Act (as amended by subsection (a)) is further amended—
by redesignating subsections (c), (e), (g), and (l) as subsections (b), (c), (d), and (e), respectively;
in subsection (b) (as so redesignated)—
by striking “Noncovered Work Outside the United States or”;
by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively;
by striking “paragraphs (2), (3), and (4) of”; and
by striking the last sentence.
in subsection (c) (as so redesignated), by striking “subsections (c) and (d)” and inserting “subsection (b)”;
in subsection (d) (as so redesignated), by striking “subsection (c)” each place it appears and inserting “subsection (b)”; and
in subsection (e) (as so redesignated), by striking “subsection (g) or (h)(1)(A)” and inserting “subsection (d)”.
Additional conforming amendments—
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 by striking “Section 203(b), (c), and (d)” and inserting “Section 203(b)”.
Provisions relating to exemptions from reductions based on early retirement— Section 202(q) of such Act (42 U.S.C. 402(q)) is amended—
in paragraph (5)(B), by striking “section 203(c)(2)” and inserting “section 203(b)(1)”; and
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 2017) or deductions under section 222(b)”.
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—
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
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”.
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)”.
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)”.
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 2017) for purposes of deductions from benefits on account of work”.
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”.
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)”.
Provisions defining income for purposes of SSI— Section 1612(a) of such Act (42 U.S.C. 1382a(a)) is amended—
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
by adding at the end (after and below paragraph (2)(H)) the following:
Repeal of deductions on account of work under the Railroad Retirement Program—
by striking subsection (f); and
by striking subsection (g)(2) and by redesignating subsection (g)(1) as subsection (g).
Conforming amendments—
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,”.
Section 4(g)(2) of such Act (45 U.S.C. 231c(g)(2)) is amended—
in clause (i), by striking “shall, before any deductions under section 2(g) of this Act,” and inserting “shall”; and
in clause (ii), by striking “any deductions under section 2(g) of this Act and before”.
Effective date— The amendments made by this section shall apply with respect to taxable years ending after December 31, 2018.