Social Security 2100 Act

Bill Number

H.R. 9519

Origin Chamber

House

Congress

119th Congress, Session 2

Status

Introduced

Latest Action

2026-06-29: Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Last Updated

2026-07-08T04:08:19Z

AI-Generated Summary

Social Security 2100 Act (H.R. 9519)

Purpose This legislation aims to protect the Social Security system by increasing benefits for current and future recipients, strengthening the financial stability of the program through new revenue measures, and improving service delivery at the Social Security Administration.

Key Provisions

• Title I – Strengthening Benefits
• Provides a temporary across-the-board increase in benefits by changing the primary insurance amount formula from 90% to 93% for 2027–2036.
• Improves the cost-of-living adjustment (COLA) by using the higher of the Consumer Price Index for Urban Wage Earners and Clerical Workers or a new Consumer Price Index for Elderly Consumers (CPI-E) for 2027–2036.
• Raises the minimum benefit for long-term low earners based on years of work and poverty guidelines.
• Increases income thresholds for taxing Social Security benefits and adjusts related trust fund transfers.
• Improves benefits for widows and widowers in two-income households by allowing a higher of two calculation methods.
• Adds benefit increases after 15 years of eligibility.
• Creates caregiver credits for individuals providing unpaid care to dependent relatives.
• Eliminates the 5-month waiting period for disability insurance benefits.
• Replaces benefit termination for working disability beneficiaries with a gradual earnings offset.
• Extends child's benefits to full-time post-secondary students under age 26.
• Expands eligibility for children living with grandparents or other relatives.
• Prevents unintended benefit drops from the national average wage index.
• Holds SSI, Medicaid, and CHIP beneficiaries harmless from benefit changes.

• Title II – Strengthening the Trust Fund
• Repeals the cap on wages subject to Social Security payroll taxes after 2026.
• Includes earnings above the contribution base in the benefit formula at a reduced rate.
• Applies the 12.4% Social Security tax rate to net investment income above certain thresholds.
• Consolidates the Old-Age and Survivors Insurance and Disability Insurance Trust Funds into a single Social Security Trust Fund.

• Title III – Strengthening Service Delivery
• Requires the Social Security Administration to maintain at least the January 2025 workforce level.
• Imposes a moratorium on closing or consolidating field offices, hearing offices, or resident stations, with detailed public notice and hearing requirements for any future changes.
• Restricts political appointees and special government employees from accessing beneficiary data systems and creates civil penalties for unauthorized access or disclosure.
• Prohibits wrongful invalidation of Social Security numbers and establishes investigation and penalty processes.
• Limits recovery of overpayments to no more than 10% of monthly benefits unless the recipient requests a higher rate.
• Prohibits the Commissioner from holding other federal offices.
• Requires mailed Social Security statements unless electronic delivery is chosen.
• Adjusts attorney fee limits for representation.

Most benefit enhancements and tax changes apply only through 2036, with automatic recomputation of benefits afterward to revert to prior rules.

Significant Changes to Existing Law

• Modifies the Social Security Act benefit calculation formulas, COLA rules, disability waiting periods, and family benefit provisions.
• Amends the Internal Revenue Code to remove the wage base cap, tax net investment income for Social Security, and adjust taxation of benefits.
• Creates a unified Social Security Trust Fund, replacing separate Old-Age and Disability Insurance funds.
• Adds new administrative protections and restrictions on data access and office operations.
• Introduces temporary provisions that sunset after 2036, requiring future recomputations.

Potential Impacts

• Government agencies: Increases revenue for the Social Security program and requires the Social Security Administration to expand staffing and maintain office access; unifies trust fund management.
• Citizens: Raises monthly benefits for many retirees, disabled workers, survivors, and low earners; extends support for students and caregivers; imposes higher payroll taxes on high earners and taxes on investment income for some taxpayers.
• International relations: No direct provisions affect foreign policy or treaties.
• Overall, the changes aim to improve benefit adequacy and program solvency while temporarily expanding coverage and protections.

Main Stakeholders Affected

• Current and future Social Security beneficiaries, including retirees, disabled individuals, widows/widowers, children, and survivors.
• Low-income workers and long-term earners eligible for minimum benefits.
• High-income workers and individuals with net investment income subject to new taxes.
• Families providing unpaid caregiving or with children living with relatives.
• Social Security Administration employees and field office users.
• State-administered programs such as Medicaid, CHIP, and SSI.
• Attorneys and representatives assisting claimants.

Notable Legal, Constitutional, or Political Implications

• Expands congressional authority over payroll taxation and benefit formulas under the Social Security Act and tax code.
• Introduces time-limited provisions that create a two-tier system of benefits before and after 2036.
• Strengthens privacy protections for personal data held by the federal government with new civil penalties and oversight.
• Requires detailed public processes before any reduction in local Social Security office access.
• Maintains neutrality on constitutional questions while focusing on statutory changes to eligibility, taxation, and administration.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Larson, John B. [D-CT-1]

Recent Actions

• 2026-06-29: Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
• 2026-06-29: Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
• 2026-06-29: Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
• 2026-06-29: Introduced in House
• 2026-06-29: Introduced in House

Bill Versions

• Social Security 2100 Act — issued 2026-06-29 — PDF (112 pages)