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S. 358

BillFederalSenateIn Committee
RETIREES FIRST Act
About This Bill
Committee
Latest Action · February 3, 2025
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
February 3, 2025
Sponsor
Sen. Marsha BlackburnR
Cosponsors (1)
0D 1R
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Summary

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The RETIREES FIRST Act increases the income thresholds used to determine how much of a retiree's Social Security benefits are subject to federal income tax. Currently, the threshold is $25,000 for single filers and $32,000 for married couples filing jointly; this bill raises those amounts to $34,000 and $68,000 respectively, and automatically adjusts them annually for inflation starting in 2026. The changes take effect for the 2026 tax year and primarily benefit older Americans receiving Social Security who have other income sources that currently push them into paying taxes on a portion of their benefits. To offset the revenue loss from reduced tax collections, the bill requires the federal government to compensate Social Security trust funds for lost revenue and authorizes automatic spending cuts from non-defense federal programs beginning in fiscal year 2027 to fund the tax relief. The Office of Management and Budget must report annually on any spending reductions made under this provision.

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