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S. 4196

BillFederalSenateIn Committee
Strengthen Social Security by Taxing Dynastic Wealth Act
About This Bill
Committee
Latest Action · March 25, 2026
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
March 25, 2026
Cosponsors (0)
None
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Summary

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The Strengthen Social Security by Taxing Dynastic Wealth Act increases funding for Social Security by raising taxes on wealthy estates and inheritances, returning estate tax rates and exemptions to 2009 levels—reducing the estate tax exemption to $3.5 million per person, raising the top estate tax rate to 45%, and capping the gift tax exemption at $1 million. All revenue generated from these new or increased taxes would be directed to Social Security to strengthen the program's finances. The bill also consolidates Social Security's two separate trust funds (for retirement and disability benefits) into a single combined trust fund, effective January 1, 2027, with extensive updates made throughout federal law to reflect this structural change.

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