S.1109

Social Security Check Tax Cut Act temporarily reduces tax on Social Security benefits.

The Social Security Check Tax Cut Act temporarily reduces the tax on Social Security benefits. It amends the Internal Revenue Code to reduce the inclusion in gross income for old-age and survivors insurance benefit payments under the Social Security Act and tier 1 railroad retirement benefits. The changes apply to taxable years beginning after December 31, 2025, and before January 1, 2028. The bill also appropriates funds to protect the Social Security and Medicare trust funds.