,i #aacth ,,congress #ast ,session ,h4 ,r4 #acgd ,,in ,,the ,,house ,,of ,,representatives ,march #ba1 #bjac ,ms4 ,moore 7for herself and ,ms4 ,schakowsky7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend title ,,ii of the ,social ,security ,act to make various reforms to ,social ,security1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,social ,security ,enhancement and ,protection ,act of #bjac4 #b4 ,increase in special minimum benefit for lifetime low earners based on years in the workforce ,section #bae7;a77#a77;,c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;a77#a77;,c77 is amended to read as follows3 7,c7 7i7 ,effective with respect to the benefits of individuals who become eligible for old-age insurance benefits or disability insurance benefits 7or die before becoming so eligible7 after #bjad1 no primary insurance amount computed under subparagraph 7,a7 may be less than the applicable percentage of #a_/ab of the annual dollar amount determined under clause 7iv7 for the year in which the amount is determined4 7ii7 ,for purposes of clause 7i71 the applicable percentage is the percentage specified in connection with the number of years of work1 as set forth in the following table3 ,if the number of years,the applicable of work is3percentage is3 #aacf4g percent #abdj4j percent #acdc4c percent #addf4g percent #aeej4j percent #afec4c percent #agef4g percent #ahfj4j percent #aifc4c percent #bjff4g percent #bagj4j percent #bbgc4c percent #bcgf4g percent #bdhj4j percent #behc4c percent #bfhf4g percent #bgij4j percent #bhic4c percent #biif4g percent #cj or more#ajj4j percent4 7iii7 ,for purposes of this subparagraph1 the term number of years of work means1 with respect to an individual1 the sum of-- 7,i7 #a_/d of the total number of quarters of coverage credited to such individual 7disregarding any fraction72 and 7,,ii7 the number of years 7not exceeding #e7 in all of which the individual provided care for a child under #f years of age who resided in the individual's home4 7iv7 7,i7 ,the annual dollar amount determined under this clause is the poverty guideline for the calendar year preceding the calendar year in which the determination is made4 7,,ii7 ,for purposes of this clause1 the term poverty guideline means the annual poverty guideline 7as updated annually in the ,federal ,register by the ,department of ,health and ,human ,services under the authority of section #fgc7b7 of the ,omnibus ,budget ,reconciliation ,act of #aiha7 as applicable to a single individual4 4 #c4 ,establishment of an increased benefit for beneficiaries on account of long-term eligibility 7a7 ,in general ,section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is amended by adding at the end the following new subsection3 7z7 ,increase in benefit amounts on account of long-,term eligibility 7#a7 ,in the case of an individual who is a qualified beneficiary for a calendar year after #bjad1 the amount of any monthly insurance benefit of such qualified beneficiary under this section or section #bbc for any month in such calendar year shall be increased in accordance with paragraph 7#c74 7#b7 7,a7 ,for purposes of this subsection1 the term qualified beneficiary for a calendar year means an individual in any case in which such calendar year begins at least #af years after the applicable date of eligibility for such individual4 7,b7 ,for purposes of this subsection1 the applicable date of eligibility for an individual is the date on which the individual on whose wages and self-employment income the monthly insurance benefit is based initially became eligible 7or died before becoming eligible7 for old-age insurance benefits under subsection 7a7 or disability insurance benefits under section #bbc4 7#c7 7,a7 ,the increase required under paragraph 7#a7 with respect to the monthly insurance benefit of an individual who is a qualified beneficiary for a calendar year shall be equal to the applicable percentage 7specified for such benefit in subparagraph 7,b77 of the full increase amount for such calendar year 7determined under subparagraph 7,c774 7,b7 ,the applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified1 in connection with the number of years ending after the applicable date of eligibility for such individual and before such calendar year1 in the following table3 ,the applicable ,if the number of years is3percentage is3 #afbj percent #agdj percent #ahfj percent #aihj percent #bj or larger#ajj percent4 7,c7 7i7 ,except as provided in clause 7ii71 the full increase amount determined under this subparagraph for a calendar year in connection with the monthly insurance benefit of a qualified beneficiary is a dollar amount equal to #e percent of the amount of the benefit if-- 7,i7 such benefit were based on the primary insurance amount determined for ,january of such calendar year of a putative individual2 7,,ii7 on ,january #a of the calendar year in which occurred the applicable eligibility date with respect to such individual1 such putative individual were fully insured1 attained retirement age 7as defined in section #baf7l77#b77 and were otherwise eligible for1 and applied for1 old-age insurance benefits2 and 7,,iii7 such putative individual's average indexed monthly earnings taken into account in determining such primary insurance amount were equal to #a_/ab of the national average wage index 7as defined in section #bji7k77#a77 for the second year prior to such calendar year4 7ii7 7,i7 ,in the case of a monthly insurance benefit under subsection 7b7 or 7c71 the full increase amount determined under this subparagraph shall be one-half the amount determined under clause 7i72 or 7,,ii7 ,in the case of a monthly insurance benefit under subsection 7d71 7g71 or 7h71 the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause 7i7 equal to the ratio which the amount of such benefit bears to the primary insurance amount 7before the application of section #bjc7;a77 of the individual on whose wages and self-employment income the monthly insurance benefit is based4 7#d7 ,in the case of a qualified beneficiary who is entitled to #b or more monthly insurance benefits under this title for the same month-- 7,a7 the earliest applicable date of eligibility for such beneficiary with respect to such benefits shall be treated as the applicable date of eligibility for such beneficiary for the purposes of this subsection2 and 7,b7 such beneficiary shall be entitled to an increase with respect only to one such benefit4 7#e7 ,this subsection shall be applied to monthly insurance benefits after any increase under subsection 7w7 and any applicable reductions and deductions under this title4 7#f7 ,in any case in which an individual is entitled to benefits under both this section and section #bbc1 the increase under this subsection shall be paid from the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund4 4 7b7 ,conforming amendments 7#a7 ,section #bjb of such ,act 7#db ,u4,s4,c4 #djb7 is amended-- 7,a7 in the last sentence of subsection 7a71 by striking subsection 7q7 and subsection 7w7 and inserting subsections 7q71 7w71 and 7z72 7,b7 in subsection 7b77#b71 by striking subsections 7k77#e7 and 7q7 and inserting subsections 7k77#e71 7q71 and 7z72 7,c7 in subsection 7c77#b71 by striking subsections 7k77#e7 and 7q7 and inserting subsections 7k77#e71 7q71 and 7z72 7,d7 in subsection 7d77#b71 by adding at the end the following3 ,this paragraph shall apply subject to subsection 7z742 7,e7 in subsection 7e77#b77;,a71 by striking subsection 7k77#e71 subsection 7q71 and subparagraph 7,d7 of this paragraph and inserting subsection 7k77#e71 subsection 7q71 subsection 7z71 and subparagraph 7,d7 of this paragraph2 7,f7 in subsection 7f77#b77;,a71 by striking subsection 7k77#e71 subsection 7q71 and subparagraph 7,d7 of this paragraph and inserting subsection 7k77#e71 subsection 7q71 subsection 7z71 and subparagraph 7,d7 of this paragraph2 7,g7 in subsection 7g77#b71 by striking ,such and inserting ,except as provided in subsections 7k77#e7 and 7z71 such2 7,h7 in subsection 7h77#b77;,a71 by inserting and subsection 7z7 after subparagraphs 7,b7 and 7,c72 and 7,i7 in section #bbc7;a77#b71 by striking section #bjb7q7 and inserting sections #bjb7q7 and #bjb7z74 7#b7 ,section #bji7k77#a7 of such ,act 7#djb ,u4,s4,c4 #dji7k77#a77 is amended by inserting #bjb7z77#c77;,c77i77,,ii71 before #bjc7;f77#h77;,b77ii74 #d4 ,extension of child's benefit for certain post-secondary students under age #bb 7a7 ,in general ,section #bjb7;d77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,b77 is amended to read as follows3 7,b7 at the time such application was filed was unmarried and-- 7i7 had not attained the age of #ah1 7ii7 was a full-time elementary or secondary school student and had not attained the age of #ai1 7iii7 was an eligible full-time post-secondary school student and had not attained the age of #bb1 or 7iv7 is under a disability 7as defined in section #bbc7;d77 which began before he attained the age of #bb1 and 4 7b7 ,definition of eligible full-,time post-,secondary school student ,section #bjb7;d77#g7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;d77#g77 is amended by adding at the end the following3 7,e7 ,an eligible full-time post-secondary school student is a full-time post-secondary school student who is entitled to child's insurance benefits on the basis of the wages and self-employment income of an individual who is entitled to disability insurance benefits1 or who has died a fully or currently insured individual4 4 7c7 ,definition of full-,time post-,secondary school student 7#a7 ,in general ,section #bjb7;d77#g7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77 is amended-- 7,a7 in subparagraph 7,a7-- 7i7 by inserting and a full-time post-secondary school student is an individual who is in full-time attendance as a student at a post-secondary educational institution before 1 as determined by the ,commissioner2 7ii7 by inserting or a full-time post-secondary school student before if he is paid by his employer2 7iii7 by inserting or a post-secondary educational institution1 as applicable1 before at the request2 7iv7 by inserting or a full-time post-secondary school student before for the purpose of this section2 and 7v7 by inserting or a full-time post-secondary school student before shall be deemed2 and 7,b7 in subparagraph 7,b7-- 7i7 by inserting or a full-time post-secondary school student after student2 7ii7 by inserting or a post-secondary educational institution1 as applicable before at which he has been2 and 7iii7 by striking an elementary or secondary school in each of the second and third places in which such term appears and inserting such a school4 7#b7 ,transition from elementary or secondary school ,section #bjb7;d77#g77;,b7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77;,b77 is amended by adding at the end the following sentence3 ,an individual who has been in full-time attendance at an elementary or secondary school shall1 during a succeeding period of nonattendance at such school1 be deemed to be a full-time secondary-school student if 7i7 such period is #d calendar months or less1 and 7ii7 the individual shows to the satisfaction of the ,commissioner that he intends to be in full-time attendance at a post-secondary educational institution immediately following such period4 7d7 ,definition of post-,secondary educational institution ,section #bjb7;d77#g77;,c7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#g77;,c77 is amended by adding at the end the following3 7iii7 ,a post-secondary educational institution is a school or college or university that provides post-secondary education and-- 7,i7 is operated or directly supported by the ,united ,states1 or by any ,state or local government or political subdivision thereof1 7,,ii7 has been approved by a ,state or accredited by a ,state-recognized or nationally-recognized accrediting agency or body1 or 7,,iii7 whose credits are accepted1 on transfer1 by not less than three institutions which are so accredited1 for credit on the same basis as if transferred from an institution so accredited4 4 7e7 ,conforming amendments 7#a7 ,section #bjb7;d77#a77;,e7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,e77 is amended by inserting or an eligible full-time post-secondary school student after student4 7#b7 ,section #bjb7;d77#a77;,f7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,f77 is amended by striking the earlier of-- and all that follows through the age of #ai1 and inserting the following3 the earlier of-- 7i7 the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student1 7ii7 the month in which the child attains the age of #ai1 but only if the child is not an eligible full-time post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bb1 4 7#c7 ,section #bjb7;d77#a77;,g7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#a77;,g77 is amended by striking 7if later7 and all that follows through the age of #ai1 and inserting the following3 7if later7 the earlier of-- 7i7 the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student1 7ii7 the month in which the child attains the age of #ai1 but only if the child is not an eligible full-time post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bb1 4 7#d7 ,section #bjb7;d77#f77;,a7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#f77;,a77 is amended to read as follows3 7,a7 7i7 is a full-time elementary or secondary school student and has not attained the age of #ai1 7ii7 is an eligible full-time post-secondary school student and has not attained the age of #bb1 or 7iii7 is under a disability 7as defined in section #bbc7;d77 and has not attained the age of #bb1 or 4 7#e7 ,section #bjb7;d77#f77;,d7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#f77;,d77 is amended to read as follows3 7,d7 the earlier of-- 7i7 the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student1 7ii7 the month in which the child attains the age of #ai1 but only if the child is not an eligible full-time post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bb1 but only if he is not under a disability 7as so defined7 in such earlier month2 or 4 7#f7 ,section #bjb7;d77#f77;,e7 of such ,act 7#db ,u4,s4,c4 #djb7;d77#f77;,e77 is amended by striking 7if later7 and all that follows to the end and inserting the following3 7if later7 the earlier of-- 7i7 the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student1 7ii7 the month in which the child attains the age of #ai1 but only if the child is not an eligible full-time post-secondary school student during any part of such month1 or 7iii7 the month in which the child attains the age of #bb4 4 7f7 ,effective date ,the amendments made by this section apply with respect to applications for child's insurance benefits under section #bjb7;d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7;d77 filed in any calendar year after #bjad4 #e4 ,determination of taxable wages and self-employment income above contribution and benefit base after #bjad 7a7 ,determination of taxable wages above contribution and benefit base after #bjad 7#a7 ,amendments to the ,internal ,revenue ,code of #aihf ,section #caba of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in subsection 7a77#a71 by inserting the applicable percentage 7determined under subsection 7c77#a77 of before that part of the remuneration2 and 7,b7 in subsection 7c71 by striking 7c7 ,included and excluded service4--,for purposes of this chapter1 if and inserting the following3 7c7 ,special rules for wages and employment 7#a7 ,applicable percentage of remuneration in determining taxable wages ,for purposes of subsection 7a77#a71 the applicable percentage for a calendar year shall be determined in accordance with the following table3 ,the applicable ,in the case of3percentage is3 ,calendar year #bjaeij percent ,calendar year #bjafhj percent ,calendar year #bjaggj percent ,calendar year #bjahfj percent ,calendar year #bjaiej percent ,calendar year #bjbjdj percent ,calendar year #bjbacj percent ,calendar year #bjbbbj percent ,calendar year #bjbcaj percent ,calendar years after #bjbdj percent4 7#b7 ,included and excluded service ,for purposes of this chapter1 if 4 7#b7 ,amendments to the ,social ,security ,act ,section #bji of the ,social ,security ,act 7#db ,u4,s4,c4 #dji7 is amended-- 7,a7 in subsection 7a77#a77;,i7-- 7i7 by inserting and before #bjae after #aigd2 and 7ii7 by inserting and after the semicolon2 7,b7 in subsection 7a77#a71 by adding at the end the following new subparagraph3 7,j7 ,the applicable percentage 7determined under subsection 7l77 of that part of remuneration which1 after remuneration 7other than remuneration referred to in the succeeding subsections of this section7 equal to the contribution and benefit base 7determined under section #bcj7 with respect to employment has been paid to an individual during any calendar year after #bjab with respect to which such contribution and benefit base is effective1 is paid to such individual during such calendar year2 2 and 7,c7 by adding at the end the following new subsection3 7l7 ,for purposes of subsection 7a77#a77;,j71 the applicable percentage for a calendar year shall be determined in accordance with the following table3 ,the applicable ,in the case of3percentage is3 ,calendar year #bjaeij percent ,calendar year #bjafhj percent ,calendar year #bjaggj percent ,calendar year #bjahfj percent ,calendar year #bjaiej percent ,calendar year #bjbjdj percent ,calendar year #bjbacj percent ,calendar year #bjbbbj percent ,calendar year #bjbcaj percent ,calendar years after #bjbdj percent4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply with respect to remuneration paid in calendar years after #bjad4 7b7 ,determination of taxable self-,employment income above contribution and benefit base after #bjad 7#a7 ,amendments to the ,internal ,revenue ,code of #aihf ,section #adjb of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in subsection 7b77#a71 by striking that part of the net earnings and all that follows through minus and inserting the following3 an amount equal to the applicable percentage 7as determined under subsection 7d77#b77 of that part of the net earnings from self-employment which is in excess of the difference 7not to be less than zero7 between 7i7 an amount equal to the contribution and benefit base 7as determined under section #bcj of the ,social ,security ,act7 which is effective for the calendar year in which such taxable year begins1 and2 and 7,b7 in subsection 7d7-- 7i7 by striking 7d7 ,employee and wages4--,the term and inserting the following3 7d7 ,rules and definitions 7#a7 ,employee and wages ,the term 2 and 7ii7 by adding at the end the following3 7#b7 ,applicable percentage of net earnings from self-employment in determining taxable self-employment income ,for purposes of subsection 7b77#a71 the applicable percentage for a taxable year beginning in any calendar year referred to in such paragraph shall be determined in accordance with the following table3 ,the applicable ,in the case of3percentage is3 ,calendar year #bjaeij percent ,calendar year #bjafhj percent ,calendar year #bjaggj percent ,calendar year #bjahfj percent ,calendar year #bjaiej percent ,calendar year #bjbjdj percent ,calendar year #bjbacj percent ,calendar year #bjbbbj percent ,calendar year #bjbcaj percent ,calendar years after #bjbdj percent4 4 7#b7 ,amendments to the ,social ,security ,act ,section #baa of the ,social ,security ,act 7#db ,u4,s4,c4 #daa7 is amended-- 7,a7 in subsection 7b7-- 7i7 in paragraph 7#a77;,i7-- 7,i7 by striking or after the semicolon2 and 7,,ii7 by inserting and before #bjae after #aigd2 7ii7 by redesignating paragraph 7#b7 as paragraph 7#c72 and 7iii7 by inserting after paragraph 7#a7 the following3 7#b7 ,for any taxable year beginning in any calendar year after #bjad1 an amount equal to the applicable percentage 7as determined under subsection 7l77 of that part of net earnings from self-employment which is in excess of the difference 7not to be less than zero7 between-- 7,a7 an amount equal to the contribution and benefit base 7as determined under section #bcj7 that is effective for such calendar year1 and 7,b7 the amount of the wages paid to such individual during such taxable year2 or 2 and 7,b7 by adding at the end the following3 7l7 ,for purposes of subsection 7b77#b71 the applicable percentage for a taxable year beginning in any calendar year referred to in such paragraph shall be determined in accordance with the following table3 ,the applicable ,in the case of3percentage is3 ,calendar year #bjaeij percent ,calendar year #bjafhj percent ,calendar year #bjaggj percent ,calendar year #bjahfj percent ,calendar year #bjaiej percent ,calendar year #bjbjdj percent ,calendar year #bjbacj percent ,calendar year #bjbbbj percent ,calendar year #bjbcaj percent ,calendar years after #bjbdj percent4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply with respect to taxable years beginning in calendar years after #bjad4 7c7 ,computing average indexed monthly earnings ,section #bae7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;e77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by striking and after before #aige12 7,b7 by inserting and before #bjae after after #aigd2 and 7,c7 by inserting 1 and the applicable percentage of the excess over an amount equal to the contribution and benefit base 7as determined under section #bcj7 in the case of any calendar year after #bjad with respect to which such contribution and benefit base is effective1 after benefit base is effective12 and 7#b7 by adding at the end the following3 7#c7 ,for purposes of paragraph 7#a71 the applicable percentage for a year shall be determined in accordance with the following table3 ,the applicable ,in the case of3percentage is3 ,calendar year #bjaeij percent ,calendar year #bjafhj percent ,calendar year #bjaggj percent ,calendar year #bjahfj percent ,calendar year #bjaiej percent ,calendar year #bjbjdj percent ,calendar year #bjbacj percent ,calendar year #bjbbbj percent ,calendar year #bjbcaj percent ,calendar years after #bjbdj percent4 4 7d7 ,conforming amendment ,section #bae7;i77#b77;,c77i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#b77;,c77i77 is amended by striking the ,commissioner's estimate of the extent to which the cost of such increase would be met by an increase in the contribution and benefit base under section #bcj and the estimated amount of the increase in such base14 #f4 ,new bend point for amounts above contribution and benefit base 7a7 ,in general ,section #bae7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;a77#a77 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 in clause 7ii71 by striking and2 7,b7 in clause 7iii71 by striking the comma at the end and inserting the following3 but do not exceed the amount established for purposes of this clause by subparagraph 7,b71 and2 and 7,c7 by inserting after clause 7iii7 the following3 7iv7 #c percent of the individual's average indexed monthly earnings to the extent that such earnings exceed the amount established for purposes of clause 7iii71 2 and 7#b7 in subparagraph 7,b7-- 7,a7 by inserting and before #bjae after #aigi in clause 7ii72 7,b7 by redesignating clause 7iii7 as clause 7v72 7,c7 by inserting after clause 7ii7 the following3 7iii7 ,for individuals who initially become eligible for old-age or disability insurance benefits1 or who die 7before becoming eligible for such benefits71 in the calendar year #bjae-- 7,i7 the amounts established for purposes of clauses 7i7 and 7ii7 of subparagraph 7,a7 shall be the amounts so established under clause 7ii7 of this subparagraph for such calendar year2 and 7,,ii7 the amount established for purposes of clause 7iii7 of subparagraph 7,a7 shall be the amount of the contribution and benefit base with respect to remuneration paid 7and taxable years beginning7 in calendar year #bjae4 7iv7 ,for individuals who initially become eligible for old-age or disability insurance benefits1 or who die 7before becoming eligible for such benefits71 in any calendar year after #bjae1 the amount so established shall equal the product of the corresponding amount established with respect to the calendar year #bjae under clause 7iii7 of this subparagraph and the quotient obtained by dividing-- 7,i7 the national average wage index 7as defined in section #bji7k77#a77 for the second calendar year preceding the calendar year for which the determination is made1 by 7,,ii7 the national average wage index 7as so defined7 for #bjac4 2 and 7,d7 in clause 7v71 as so redesignated by subparagraph 7,a7 of this paragraph1 by inserting and clause 7iv7 after clause 7ii74 7b7 ,effective date ,the amendments made by this section shall apply with respect to individuals who initially become eligible 7within the meaning of section #bae7;a77#c77;,b77 for old-age or disability insurance benefits under title ,,ii of the ,social ,security ,act1 or who die 7before becoming eligible for such benefits71 in any calendar year after #bjad4 #g4 ,increase in employment tax rate 7a7 ,wages 7#a7 ,employees ,subsection 7a7 of section #caja of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7a7 ,old-,age1 survivors1 and disability insurance 7#a7 ,in general ,in addition to other taxes1 there is hereby imposed on the income of every individual a tax equal to the applicable percentage of the wages 7as defined in section #caba7;a77 received by him with respect to employment 7as defined in section #caba7;b774 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means the percentage determined under the following table3 ,the applicable ,in case of wages received during3percentage shall be3 #bjae #f4be percent #bjaff4cj percent #bjag #f4ce percent #bjah #f4dj percent #bjai #f4de percent #bjbj or thereafter#f4ej percent4 4 7#b7 ,employers ,subsection 7a7 of section #caaa of such ,code is amended to read as follows3 7a7 ,old-,age1 survivors1 and disability insurance 7#a7 ,in general ,in addition to other taxes1 there is hereby imposed on every employer an excise tax1 with respect to having individuals in his employ1 equal to the applicable percentage of the wages 7as defined in section #caba7;a77 paid by him with respect to employment 7as defined in section #caba7;b774 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means the percentage determined under the following table3 ,the applicable ,in case of wages received during3percentage shall be3 #bjae #f4be percent #bjaff4cj percent #bjag #f4ce percent #bjah #f4dj percent #bjai #f4de percent #bjbj or thereafter#f4ej percent4 4 7b7 ,self-,employment ,subsection 7a7 of section #adja of such ,code is amended to read as follows3 7a7 ,old-,age1 survivors1 and disability insurance 7#a7 ,in addition to other taxes1 there shall be imposed for each taxable year1 on the self-employment income of every individual1 a tax equal to the applicable percentage of the amount of the self-employment income for such taxable year4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means the percentage determined under the following table3 ,in case of a taxable year,the applicable beginning during calendar year3percentage shall be3 #bjae #ab4e percent #bjaf #ab4f percent #bjag #ab4g percent #bjah #ab4h percent #bjai #ab4i percent #bjbj or thereafter #ac4j percent4 4 7c7 ,effective date ,the amendments made by this section shall apply with respect to remuneration received1 and taxable years beginning after1 ,december #ca1 #bjad4 #h4 ,non-application of increase in ,social ,security benefits for means-tested programs ,any increase in monthly insurance benefits under title ,,ii of the ,social ,security ,act as a result of the amendments made by this ,act shall not be regarded as income or resources for any month after ,december #bjad1 for purposes of determining the eligibility of the recipient 7or the recipient's spouse or family7 for benefits or assistance1 or the amount or extent of benefits or assistance1 under any ,federal program or under any ,state or local program financed in whole or in part with ,federal funds4