The Social Security 2100 Act makes sweeping changes to benefit calculations, eligibility, and funding for Social Security between 2027 and 2036. For beneficiaries, the bill increases long-term benefits by up to 100 percent for those eligible for 16 or more years, extends child benefits to post-secondary students up to age 26, eliminates the five-month waiting period for disability benefits, and replaces the current all-or-nothing earnings penalty with a gradual 50-percent benefit reduction for disabled workers. The bill also improves cost-of-living adjustments by using a more elderly-friendly inflation measure and raises the income thresholds for taxing Social Security benefits, while protecting low-income beneficiaries from losing other assistance due to these improvements. To fund these expansions, the bill imposes a new 12.4 percent tax on investment income for high earners starting in 2027, consolidates Social Security's two trust funds into a single fund, requires Social Security field offices to remain open through 2029, strengthens data privacy protections with new civil liability provisions, and automatically indexes lawyer fee caps to wage growth. These provisions are generally temporary, expiring after 2036, except for the investment income tax, trust fund consolidation, office closure protections, and privacy measures, which appear permanent.