,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bjgh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bh1 #bjae ,mr4
 ,tonko introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to repeal ! limitation on
 ! imposition ( employm5t taxes on wages
 9 excess ( ! contribution & b5efit     
base4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,keep+ ,social ,security       
,solv5t ,act ( #bjae4  #b4 ,repeal (    
limitation on social security wage base 
= ,,fica & ,,seca  7a7 ,,fica ,p>agraph 
7#a7 ( section #caba7;a7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is h]eby repeal$4 
7b7 ,,seca ,subsection 7b7 ( section    
#adjb ( su* ,code is am5d$ by /rik+     
include-- & all t foll[s ?r\gh #cbaa4 & 
ins]t+ include ! net e>n+s f            
self-employm5t1 if su* net e>n+s = !    
taxable ye> are less ?an #djj44  7c7    
,con=m+ am5dm5ts  7#a7 ,section #ca (   
su* ,code is am5d$ by /rik+ subsection  
7b7 & r$esignat+ subsection 7c7 z       

subsection 7b74  7#b7 ,section          
#ea7;h77#a77;,a7 ( su* ,code is am5d$ by
 /rik+ except t ! contribution & b5efit 
base = ea* cal5d> ye> %all be deem$ to  
be & ins]t+ n to exce$4  7#c7 ,section  
#caba7s7 ( su* ,code is am5d$ by /rik+  
#cajb1 #caaa1 & #caba7;a77#a7 & ins]t+  
#cajb & #caaa4  7#d7 ,section #cabb (   
su* ,code is am5d$ by /rik+ ,! p]son    
mak+ su* return may1 = conv5i5ce (      
adm9i/ration1 make paym5ts ( ! tax      
impos$ "u section #caaa ) respect to su*
 s]vice )\t reg>d to ! contribution &   
b5efit base limitation 9 section        
#caba7;a77#a71 & he %all n be requir$ to
 obta9 a refund ( ! tax paid "u section 
#caaa on t "p ( ! remun]ation n includ$ 
9 wages by reason ( section             
#caba7;a77#a744  7#e7 ,subsections 7a71 
7b71 7c71 & 7d7 ( section #cabe ( su*   
,code are ea* am5d$ by /rik+ ! la/      
s5t5ce4  7#f7 ,section #fdac ( su* ,code
 is am5d$ by /rik+ subsection 7c74  7#g7
 ,section #fdc7;d77#a7 ( su* ,code is   
am5d$ by /rik+ #ca7;c7 & ins]t+ #ca7;b74

  7#h7 ,subsection 7c7 ( section #bcj ( 
! ,social ,security ,act is am5d$ by    
/rik+ & sections #adjb1 #caba1 #cabb1   
#cabe1 #fdac1 & #ffed ( ! ,int]nal      
,rev5ue ,code ( #aihf4  7d7 ,effective  
date  7#a7 ,! am5dm5ts made by          
subsections 7a71 7b71 & 7d7 %all apply )
 respect to remun]ation paid aft]       
,decemb] #ca1 #bjae4  7#b7 ,! am5dm5ts  
made by subsection 7c7 %all apply to    
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjae4