1. Short title
This Act may be cited as the “Health Care Worker and First Responder Social Security Beneficiaries Choice Act”.
Health Care Worker and First Responder Social Security Beneficiaries Choice Act
A BILL
To provide for the exemption of certain earnings from the retirement earnings test, and for other purposes.
2. Exemption of certain earnings from retirement earnings test
In general— For purposes of subsection (b) of section 203 of the Social Security Act (42 U.S.C. 403(b)), wages paid to an individual who attests to being employed in the healthcare workforce or as a first responder (as determined by the Commissioner of Social Security) for months beginning with January 2020, and ending with December 2020, shall not be included in the determination of the individual’s excess earnings under subsection (f)(3) of such section for any taxable year.
Guidance— Not later than 30 days after the date of the enactment of this Act, the Commissioner of Social Security shall issue guidance providing for appropriate procedures for the implementation of subsection (a).