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S. 458

BillFederalSenateIn Committee
Senior Citizens Tax Elimination Act
About This Bill
Committee
Latest Action · February 6, 2025
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
February 6, 2025
Sponsor
Sen. Tommy TubervilleR
Cosponsors (1)
0D 1R
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Summary

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This bill would eliminate federal income taxes on Social Security benefits for all recipients. Currently, up to 85 percent of Social Security income can be counted as taxable income for higher-earning seniors, but this legislation would repeal that requirement entirely, effective immediately after enactment. The bill affects millions of senior citizens and retirees who receive Social Security payments. To prevent this change from harming Social Security's finances, the bill would appropriate federal funds to the Social Security trust funds to offset any lost revenue from the income tax reduction. The legislation includes a nonbinding statement that Congress does not intend to raise taxes elsewhere to fund this compensation, though it does not specify alternative funding sources or a formal timeline for the appropriations.

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