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Title I — Strengthening Benefits

S. 269 · 116th Congress · Jan 30, 2019 · Lineage

I Strengthening Benefits

Sec. 101 Across-the-board benefit increase

(a)
In general— Section 215(a)(1)(A)(i) of the Social Security Act (42 U.S.C. 415(a)(1)(A)(i)) is amended by striking “90 percent” and inserting “93 percent”.
(b)
Effective date—
(1)
In general— The amendment made by subsection (a) shall apply with respect to monthly insurance benefits payable for any month after December 2019.
(2)
Recomputation of primary insurance amounts— Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts originally computed for months prior to January 2020 to the extent necessary to carry out the amendments made by this section.

Sec. 102 More accurate cost-of-living adjustment for Social Security beneficiaries

(a)
In general— Section 215(i)(1) of the Social Security Act (42 U.S.C. 415(i)(1)) is amended by adding at the end the following new subparagraph:

“(H) the term “Consumer Price Index” means the Consumer Price Index for Elderly Consumers (CPI–E, as published by the Bureau of Labor Statistics of the Department of Labor).”

(b)
Application to pre-1979 law—
(1)
In general— Section 215(i)(1) of the Social Security Act as in effect in December 1978, and as applied in certain cases under the provisions of such Act as in effect after December 1978, is amended by adding at the end the following new subparagraph:

“(D) the term “Consumer Price Index” means the Consumer Price Index for Elderly Consumers (CPI–E, as published by the Bureau of Labor Statistics of the Department of Labor).”

(2)
Conforming change— Section 215(i)(4) of the Social Security Act (42 U.S.C. 415(i)(4)) is amended by inserting “and by section 102 of the Social Security 2100 Act” after “1986”.
(c)
No effect on adjustments under other laws— Section 215(i) of the Social Security Act (42 U.S.C. 415(i)) is amended by adding at the end the following:

“(6) Any provision of law (other than in this title, title VIII, or title XVI) which provides for adjustment of an amount based on a change in benefit amounts resulting from a determination made under this subsection shall be applied and administered without regard to the amendments made by subsections (a) and (b) of section 102 of the Social Security 2100 Act.”

(d)
Publication of Consumer Price Index for Elderly Consumers— The Bureau of Labor Statistics of the Department of Labor shall prepare and publish an index for each calendar month to be known as the “Consumer Price Index for Elderly Consumers” that indicates changes over time in expenditures for consumption which are typical for individuals in the United States who have attained age 62.
(e)
Effective date— The amendments made by this section shall apply to determinations made with respect to cost-of-living computation quarters (as defined in section 215(i)(1)(B) of the Social Security Act (42 U.S.C. 415(i)(1)(B))) ending on or after September 30 of the calendar year in which this Act is enacted.

Sec. 103 Increase in minimum benefit for lifetime low earners based on years in the workforce

(a)
In general— Section 215(a)(1) of the Social Security Act (42 U.S.C. 415(a)(1)) is amended—
(1)
by redesignating subparagraph (D) as subparagraph (E); and
(2)
by inserting after subparagraph (C) the following new subparagraph:

“(D)

“(i) Effective with respect to the benefits of individuals who become eligible for old-age insurance benefits or disability insurance benefits (or die before becoming so eligible) after 2019, no primary insurance amount computed under subparagraph (A) may be less than the greater of—

“(I) the minimum monthly amount computed under subparagraph (C); or

“(II) in the case of an individual who has more than 10 years of work (as defined in clause (iv)(I)), the alternative minimum amount determined under clause (ii).

“(ii)

“(I) The alternative minimum amount determined under this clause is the applicable percentage of 1/12 of the annual dollar amount determined under clause (iii) for the year in which the amount is determined.

“(II) For purposes of subclause (I), the applicable percentage is the percentage specified in connection with the number of years of work, as set forth in the following table:

“(iii) The annual dollar amount determined under this clause is—

“(I) for calendar year 2020, the poverty guideline for 2019; and

“(II) for any calendar year after 2020, the annual dollar amount for 2020 multiplied by the ratio of—

“(aa) the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year for which the determination is made, to

“(bb) the national average wage index (as so defined) for 2018.

“(iv) For purposes of this subparagraph—

“(I) the term “year of work” means, with respect to an individual, a year to which 4 quarters of coverage have been credited based on such individual’s wages and self-employment income; and

“(II) the term “poverty guideline for 2019” means the annual poverty guideline for 2019 (as updated annually in the Federal Register by the Department of Health and Human Services under the authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981) as applicable to a single individual.”

(b)
Recomputation— Notwithstanding section 215(f)(1) of the Social Security Act, the Commissioner of Social Security shall recompute primary insurance amounts originally computed for months prior to November 2019 to the extent necessary to carry out the amendments made by this section.
(c)
Conforming amendment— Section 209(k)(1) of such Act (42 U.S.C. 409(k)(1)) is amended by inserting “215(a)(1)(E), ” after “215(a)(1)(D),”.

Sec. 104 Increase in threshold amounts and rate for inclusion of Social Security benefits in income

(a)
In general— Subsection (a) of section 86 of the Internal Revenue Code of 1986 is amended to read as follows:

“(a) In general—Gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes Social Security benefits in an amount equal to the lesser of—

“(1) 85 percent of the Social Security benefits received during the taxable year, or

“(2) one-half of the excess described in subsection (b)(1).”

(b)
Base amount— Subsection (c) of section 86 of such Code is amended to read as follows:

“(c) Base amount—For purposes of this section, the term “base amount” means—

“(1) except as otherwise provided in this paragraph, $50,000,

“(2) $100,000 in the case of a joint return, and

“(3) zero in the case of a taxpayer who—

“(A) is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and

“(B) does not live apart from his spouse at all times during the taxable year.”

(c)
Hospital Insurance Trust Fund held harmless— Section 121(e)(1) of the Social Security Amendments of 1986 (42 U.S.C. 401 note) is amended by adding at the end the following new subparagraph:

“(C) The amounts appropriated to the hospital insurance trust fund by subparagraph (B) shall be determined, and transferred from the general fund, at such times and in such manner so as to replicate, to the extent possible, the appropriations and transfers which would have occurred with respect to such trust fund had subsections (a) and (b) of section 104 of the Social Security 2100 Act not been enacted.”

(d)
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2019.

Sec. 105 Holding SSI, Medicaid, and CHIP beneficiaries harmless

For purposes of determining the income of an individual to establish eligibility for, and the amount of, benefits payable under title XVI of the Social Security Act, eligibility for medical assistance under the State plan under title XIX (or a waiver of such plan), or eligibility for child health assistance under the State child health plan under title XXI (or a waiver of the plan), the amount of any benefit to which the individual is entitled under title II of such Act shall be deemed not to exceed the amount of the benefit that would be determined for such individual under such title as in effect on the day before the date of the enactment of this Act.