,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #djab  ,,in ,,the ,,house ,,of  
,,representatives  ,november #af1 #bjae 
,mr4 ,grayson introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committees on          
,transportation and ,infrastructure and 
,veterans' ,affairs1 for a period to be 
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to provide for a            
supplementary payment to ,social        
,security beneficiaries1 supplemental   
security income beneficiaries1 and      
recipients of veterans benefits1 and for
 other purposes4  #a4 ,short title ,this
 ,act may be cited as the ,seniors ,and 
,veterans ,emergency ,benefits ,act or  
the ,,save ,benefits ,act4  #b4         
,one-time supplementary payment to      
,social ,security beneficiaries and     
,veterans  7a7 ,authority ,to make      

payments  7#a7 ,eligibility  7,a7 ,in   
general ,subject to paragraph 7#d77;,c71
 the ,secretary of the ,treasury shall  
disburse a payment equal to the amount  
described in subsection 7e7 to each     
individual who1 for any month during the
 #c-month period ending with the month  
which ends prior to the month that      
includes the date of the enactment of   
this ,act1 is entitled to a benefit     
payment described in clause 7i71 7ii71  
or 7iii7 of subparagraph 7,b71 or is    
eligible for an ,,ssi cash benefit      
described in subparagraph 7,c74  7,b7   
,benefit payment described ,for purposes
 of subparagraph 7,a73 7i7 ,title ii    
benefit ,a benefit payment described in 
this clause is a monthly insurance      
benefit payable 7without regard to      
sections #bjb7;j77#a7 and #bbc7;b7 of   
the ,social ,security ,act 7#db         
,u4,s4,c4 #djb7;j77#a71 #dbc7;b777      
under--  7,i7 section #bjb7;a7 of such  
,act 7#db ,u4,s4,c4 #djb7;a772  7,,ii7  
section #bjb7;b7 of such ,act 7#db      

,u4,s4,c4 #djb7;b772  7,,iii7 section   
#bjb7;c7 of such ,act 7#db ,u4,s4,c4    
#djb7;c772  7,,iv7 section              
#bjb7;d77#a77;,b77ii7 of such ,act 7#db 
,u4,s4,c4 #djb7;d77#a77;,b77ii772  7,v7 
section #bjb7;e7 of such ,act 7#db      
,u4,s4,c4 #djb7;e772  7,,vi7 section    
#bjb7;f7 of such ,act 7#db ,u4,s4,c4    
#djb7;f772  7,,vii7 section #bjb7;g7 of 
such ,act 7#db ,u4,s4,c4 #djb7;g772     
7,,viii7 section #bjb7;h7 of such ,act  
7#db ,u4,s4,c4 #djb7;h772  7,,ix7       
section #bbc7;a7 of such ,act 7#db      
,u4,s4,c4 #dbc7;a772  7,x7 section #bbg 
of such ,act 7#db ,u4,s4,c4 #dbg72 or   
7,,xi7 section #bbh of such ,act 7#db   
,u4,s4,c4 #dbh74  7ii7 ,railroad        
retirement benefit ,a benefit payment   
described in this clause is a monthly   
annuity or pension payment payable      
7without regard to section #e7;a77ii7 of
 the ,railroad ,retirement ,act of #aigd
 7#de ,u4,s4,c4 #bca;d7a77ii777 under-- 
7,i7 section #b7;a77#a7 of such ,act    
7#de ,u4,s4,c4 #bca;a7a77#a772  7,,ii7  

section #b7;c7 of such ,act 7#de        
,u4,s4,c4 #bca;a7c772  7,,iii7 section  
#b7;d77#a77;i7 of such ,act 7#de        
,u4,s4,c4 #bca;a7d77#a77;i772  7,,iv7   
section #b7;d77#a77;ii7 of such ,act    
7#de ,u4,s4,c4 #bca;a7d77#a77;ii772     
7,v7 section #b7;d77#a77;iii77,c7 of    
such ,act to an adult disabled child    
7#de ,u4,s4,c4 #bca;a7d77#a77;iii77,c772
  7,,vi7 section #b7;d77#a77;iv7 of such
 ,act 7#de ,u4,s4,c4                    
#bca;a7d77#a77;iv772  7,,vii7 section   
#b7;d77#a77v7 of such ,act 7#de         
,u4,s4,c4 #bca;a7d77#a77v772 or         
7,,viii7 section #g7;b77#b7 of such ,act
 7#de ,u4,s4,c4 #bca;f7b77#b77 with     
respect to any of the benefit payments  
described in clause 7i7 of this         
subparagraph4  7iii7 ,veterans benefit  
,a benefit payment described in this    
clause is a compensation or pension     
payment payable under-- 7,i7 section    
#aaaj1 #aaag1 #aaba1 #aaca1 #aada1 or   
#aaea of title #ch1 ,united ,states     
,code2  7,,ii7 section #acaj1 #acab1    

#acac1 #acae1 #acaf1 or #acah of title  
#ch1 ,united ,states ,code2  7,,iii7    
section #aeac1 #aeba1 #aecc1 #aecf1     
#aecg1 #aeda1 #aedb1 or #aefb of title  
#ch1 ,united ,states ,code2 or  7,,iv7  
section #ahje1 #ahae1 or #ahba of title 
#ch1 ,united ,states ,code1  to a       
veteran1 surviving spouse1 child1 or    
parent as described in paragraph 7#b71  
7#c71 7#d77;,a77ii71 or 7#e7 of section 
#aja1 title #ch1 ,united ,states ,code1 
who received that benefit during any    
month within the #c-month period ending 
with the month which ends prior to the  
month that includes the date of the     
enactment of this ,act4  7,c7 ,,ssi cash
 benefit described ,an ,,ssi cash       
benefit described in this subparagraph  
is a cash benefit payable under section 
#afaa 7other than under subsection      
7e77#a77;,b7 of such section7 or        
#afai7;a7 of the ,social ,security ,act 
7#db ,u4,s4,c4 #achb1 #achb;h74  7#b7   
,no double payments ,an individual shall
 be paid only #a payment under this     

section1 regardless of whether the      
individual is entitled to1 or eligible  
for1 more than #a benefit payment       
described in paragraph 7#a74  7#c7      
,limitation ,a payment under this       
section shall not be made-- 7,a7 in the 
case of an individual entitled to a     
benefit specified in paragraph          
7#a77;,b77i7 or paragraph               
7#a77;,b77ii77,,viii7 if1 for the most  
recent month of such individual's       
entitlement in the #c-month period      
described in paragraph 7#a71 such       
individual's benefit under such         
paragraph was not payable by reason of  
subsection 7x7 or 7y7 of section #bjb   
the ,social ,security ,act 7#db         
,u4,s4,c4 #djb7 or section #aabi;,a of  
such ,act 7#db ,u4,s4,c4 #acbj;a-#h;a72 
7,b7 in the case of an individual       
entitled to a benefit specified in      
paragraph 7#a77;,b77iii7 if1 for the    
most recent month of such individual's  
entitlement in the #c-month period      
described in paragraph 7#a71 such       

individual's benefit under such         
paragraph was not payable1 or was       
reduced1 by reason of section #aeje1    
#ecac1 or #ecac;,b of title #ch1 ,united
 ,states ,code2  7,c7 in the case of an 
individual entitled to a benefit        
specified in paragraph 7#a77;,c7 if1 for
 such most recent month1 such           
individual's benefit under such         
paragraph was not payable by reason of  
subsection 7e77#a77;,a7 or 7e77#d7 of   
section #afaa 7#db ,u4,s4,c4 #achb7 or  
section #aabi;,a of such ,act 7#db      
,u4,s4,c4 #acbj;a-#h72  7,d7 in the case
 of an individual who has been penalized
 under section #aabi7;a7 of the ,social 
,security ,act 7#db ,u4,s4,c4           
#acbj-h7;a772 or  7,e7 in the case of   
any individual whose date of death      
occurs before the date on which the     
individual is certified under subsection
 7b7 to receive a payment under this    
section4  7#d7 ,timing and manner of    
payments  7,a7 ,in general ,the         
,secretary of the ,treasury shall       

commence disbursing payments under this 
section at the earliest practicable date
 but in no event later than #abj days   
after the date of enactment of this     
,act4 ,the ,secretary of the ,treasury  
may disburse any payment electronically 
to an individual in such manner as if   
such payment was a benefit payment to   
such individual under the applicable    
program described in subparagraph 7,b7  
or 7,c7 of paragraph 7#a74  7,b7 ,notice
  7i7 ,in general ,the ,secretary of the
 ,treasury shall provide written notice1
 sent by mail to each individual        
receiving a payment under this section1 
explaining that the payment represents a
 one-time benefit increase to the       
benefit payment described in paragraph  
7#a7 to which the individual is         
entitled4  7ii7 ,public notice ,the     
,secretary of the ,treasury1 in         
consultation with the ,commissioner of  
,social ,security and the ,secretary of 
,veterans ,affairs1 shall publish on a  
public website information about the    

payments authorized under this          
subsection1 including--  7,i7           
information on eligibility for such     
payments2  7,,ii7 information on the    
timeframe in which such payments will be
 distributed2 and  7,,iii7 other        
relevant information4  7,c7 ,deadline   
,no payments shall be disbursed under   
this section after ,december #ca1 #bjaf1
 regardless of any determinations of    
entitlement to1 or eligibility for1 such
 payments made after such date4  7b7    
,identification of recipients ,the      
,commissioner of ,social ,security1 the 
,railroad ,retirement ,board1 and the   
,secretary of ,veterans ,affairs shall  
certify the individuals entitled to     
receive payments under this section and 
provide the ,secretary of the ,treasury 
with the information needed to disburse 
such payments4 ,a certification of an   
individual shall be unaffected by any   
subsequent determination or             
redetermination of the individual's     
entitlement to1 or eligibility for1 a   

benefit specified in subparagraph 7,b7  
or 7,c7 of subsection 7a77#a74  7c7     
,treatment of payments  7#a7 ,payment to
 be disregarded for purposes of all     
federal and federally assisted programs 
,a payment under subsection 7a7 shall   
not be regarded as income and shall not 
be regarded as a resource for the month 
of receipt and the following #i months1 
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   
7#b7 ,payment not considered income for 
purposes of taxation ,a payment under   
subsection 7a7 shall not be considered  
as gross income for purposes of the     
,internal ,revenue ,code of #aihf4  7#c7
 ,payments protected from assignment    
,the provisions of section #bjg of the  
,social ,security ,act 7#db ,u4,s4,c4   

#djg7 and section #ad7;a7 of the        
,railroad ,retirement ,act of #aigd 7#de
 ,u4,s4,c4 #bcam7a77 shall apply to any 
payment made under subsection 7a7 as if 
such payment was a benefit payment to   
such individual under the applicable    
program described in subsection         
7a77#a77;,b74  7#d7 ,treatment under    
,social ,security ,act  7,a7 ,no effect 
on family maximum ,for purposes of      
section #bjc7;a7 of the ,social         
,security ,act 7#db ,u4,s4,c4 #djc7;a771
 a payment under subsection 7a7 shall be
 disregarded in determining reductions  
in benefits under such section4  7,b7   
,payment not a general benefit increase 
,for purposes of section #bae7;i7 of the
 ,social ,security ,act 7#db ,u4,s4,c4  
#dae7;i771 a payment under subsection   
7a7 shall not be regarded as a general  
benefit increase4  7#e7 ,payments       
subject to reclamation ,any payment made
 under this section shall1 in the case  
of a payment by direct deposit which is 
made after the date of the enactment of 

this ,act1 be subject to the reclamation
 provisions under subpart ,b of part    
#baj of title #ca1 ,code of ,federal    
,regulations 7relating to reclamation of
 benefit payments74  7d7 ,payment to    
representative payees and fiduciaries   
7#a7 ,in general ,in any case in which  
an individual who is entitled to a      
payment under subsection 7a7 and whose  
benefit payment or cash benefit         
described in paragraph 7#a7 of that     
subsection is paid to a representative  
payee or fiduciary1 the payment under   
subsection 7a7 shall be made to the     
individual's representative payee or    
fiduciary and the entire payment shall  
be used only for the benefit of the     
individual who is entitled to the       
payment4  7#b7 ,applicability  7,a7     
,payment on the basis of a title ii     
benefit or ,,ssi benefit ,section       
#aabi7;a77#c7 of the ,social ,security  
,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#c77 
shall apply to any payment made on the  
basis of an entitlement to a benefit    

specified in paragraph 7#a77;,b77i7 or  
7#a77;,c7 of subsection 7a7 in the same 
manner as such section applies to a     
payment under title ,,ii or ,,xvi of    
such ,act4  7,b7 ,payment on the basis  
of a railroad retirement benefit        
,section #ac of the ,railroad           
,retirement ,act 7#de ,u4,s4,c4 #bcal7  
shall apply to any payment made on the  
basis of an entitlement to a benefit    
specified in paragraph 7#a77;,b77ii7 of 
subsection 7a7 in the same manner as    
such section applies to a payment under 
such ,act4  7,c7 ,payment on the basis  
of a veterans benefit ,sections #eejb1  
#fajf1 and #fajh of title #ch1 ,united  
,states ,code1 shall apply to any       
payment made on the basis of an         
entitlement to a benefit specified in   
paragraph 7#a77;,b77iii7 of subsection  
7a7 in the same manner as those sections
 apply to a payment under that title4   
7e7 ,payment amount ,the amount         
described in this subsection is the     
amount that is equal to #c4i percent of 

the average amount of annual benefits   
received by an individual entitled to   
benefits under title ,,ii of the ,social
 ,security ,act 7#db ,u4,s4,c4 #dja et  
seq47 in calendar year #bjae1 as        
determined by the ,commissioner of      
,social ,security1 rounded to the next  
lowest multiple of #a4  7f7             
,appropriation ,out of any sums in the  
,treasury of the ,united ,states not    
otherwise appropriated1 the following   
sums are appropriated for the period of 
fiscal years #bjaf through #bjag1 to    
remain available until expended1 to     
carry out this section3  7#a7 ,for the  
,secretary of the ,treasury1 such sums  
as may be necessary for administrative  
costs incurred in carrying out this     
section4  7#b7 ,for the ,commissioner of
 ,social ,security-- 7,a7 such sums as  
may be necessary for payments to        
individuals certified by the            
,commissioner of ,social ,security as   
entitled to receive a payment under this
 section2 and  7,b7 such sums as may be 

necessary to the ,social ,security      
,administration's ,limitation on        
,administrative ,expenses for costs     
incurred in carrying out this section4  
7#c7 ,for the ,railroad ,retirement     
,board-- 7,a7 such sums as may be       
necessary for payments to individuals   
certified by the ,railroad ,retirement  
,board as entitled to receive a payment 
under this section2 and  7,b7 such sums 
as may be necessary to the ,railroad    
,retirement ,board's ,limitation on     
,administration for administrative costs
 incurred in carrying out this section4 
7#d7  7,a7 ,for the ,secretary of       
,veterans ,affairs-- 7i7 such sums as   
may be necessary for the ,compensation  
and ,pensions account1 for payments to  
individuals certified by the ,secretary 
of ,veterans ,affairs as entitled to    
receive a payment under this section2   
and  7ii7 such sums as may be necessary 
for the ,information ,systems           
,technology account and the ,general    
,operating ,expenses account for        

administrative costs incurred in        
carrying out this section4  7,b7 ,the   
,department of ,veterans ,affairs       
,compensation and ,pensions account     
shall hereinafter be available for      
payments authorized under subsection    
7a77#a77;,a7 to individuals entitled to 
a benefit payment described in          
subsection 7a77#a77;,b77iii74  #c4      
,special credit for certain government  
retirees  7a7 ,in general ,in the case  
of an eligible individual1 there shall  
be allowed as a credit against the tax  
imposed by subtitle ,a of the ,internal 
,revenue ,code of #aihf for the first   
taxable year beginning in #bjae an      
amount equal to #eha 7#a1afb in the case
 of a joint return where both spouses   
are eligible individuals74  7b7         
,eligible individual  7#a7 ,in general  
,for purposes of this section1 the term 
eligible individual means any           
individual-- 7,a7 who receives during   
the first taxable year beginning in     
#bjae any amount as a pension or annuity

 for service performed in the employ of 
the ,united ,states or any ,state1 or   
any instrumentality thereof1 which is   
not considered employment for purposes  
of sections #caja7;a7 and #caaa7;a7 of  
the ,internal ,revenue ,code of #aihf1  
and  7,b7 who does not receive a payment
 under section #b during such taxable   
year4  7#b7 ,identification number      
requirement  7,a7 ,in general ,the term 
eligible individual shall not include   
any individual who does not include on  
the return of tax for the taxable year--
  7i7 such individual's social security 
account number1 and  7ii7 in the case of
 a joint return1 the social security    
account number of one of the taxpayers  
on such return4  7,b7 ,exclusion of     
,,tin ,for purposes of subparagraph     
7,a71 the social security account number
 shall not include a ,,tin 7as defined  
in section #ggja7;a77#da7 of the        
,internal ,revenue ,code of #aihf7      
issued by the ,internal ,revenue        
,service4 ,any omission of a correct    

social security account number required 
under this paragraph shall be treated as
 a mathematical or clerical error for   
purposes of applying section            
#fbac7;g77#b7 of such ,code to such     
omission4  7c7 ,treatment of credit     
7#a7 ,refundable credit  7,a7 ,in       
general ,the credit allowed by          
subsection 7a7 shall be treated as      
allowed by subpart ,c of part ,,iv of   
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf4  7,b7
 ,appropriations ,for purposes of       
section #acbd7;b77#b7 of title #ca1     
,united ,states ,code1 the credit       
allowed by subsection 7a7 shall be      
treated in the same manner as a refund  
from the credit allowed under section   
#cf;,a of the ,internal ,revenue ,code  
of #aihf4  7#b7 ,deficiency rules ,for  
purposes of applying section            
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf1 the credit     
allowable by subsection 7a7 shall be    
treated in the same manner as the       

credits listed in subparagraph 7,a7 of  
section #fbaa7;b77#d74  7d7 ,refunds    
disregarded in the administration of    
federal programs and federally assisted 
programs ,any credit or refund allowed  
or made to any individual by reason of  
this section shall not be taken into    
account as income and shall not be taken
 into account as resources for the month
 of receipt and the following #b months1
 for purposes of determining the        
eligibility of such individual or any   
other individual 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  #d4          
,modification of limitation on excessive
 remuneration  7a7 ,repeal of           
performance-,based compensation and     
commission exceptions for limitation on 
excessive remuneration  7#a7 ,in general
 ,paragraph 7#d7 of section #afb7m7 of  
the ,internal ,revenue ,code of #aihf is

 amended by striking subparagraphs 7,b7 
and 7,c7 and by redesignating           
subparagraphs 7,d7 through 7,g7 as      
subparagraphs 7,b7 through 7,e71        
respectively4  7#b7 ,conforming         
amendments  7,a7 ,section #afb7m77#e7 of
 such ,code is amended-- 7i7 by striking
 subparagraphs 7,b71 7,c71 and 7,d7     
thereof in subparagraph 7,e7 and        
inserting subparagraph 7,b7 thereof1 and
  7ii7 by striking subparagraphs 7,f7   
and 7,g7 in subparagraph 7,g7 and       
inserting subparagraphs 7,d7 and 7,e74  
7,b7 ,section #afb7m77#f7 of such ,code 
is amended--  7i7 by striking           
subparagraphs 7,b71 7,c71 and 7,d7      
thereof in subparagraph 7,d7 and        
inserting subparagraph 7,b7 thereof1 and
  7ii7 by striking subparagraphs 7,f7   
and 7,g7 in subparagraph 7,g7 and       
inserting subparagraphs 7,d7 and 7,e74  
7b7 ,expansion of applicable employer   
,paragraph 7#b7 of section #afb7m7 of   
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7#b7      

,publicly held corporation ,for purposes
 of this subsection1 the term publicly  
held corporation means any corporation  
which is an issuer 7as defined in       
section #c of the ,securities ,exchange 
,act of #aicd 7#ae ,u4,s4,c4 #gh;c77--  
7,a7 the securities of which are        
registered under section #ab of such    
,act 7#ae ,u4,s4,c4 #ghl71 or  7,b7 that
 is required to file reports under      
section #ae7;d7 of such ,act 7#ae       
,u4,s4,c4 #gho7d774  4  7c7 ,application
 to all current and former officers1    
directors1 and employees  7#a7 ,in      
general ,section #afb7m7 of the         
,internal ,revenue ,code of #aihf1 as   
amended by subsection 7a71 is amended-- 
7,a7 by striking covered employee each  
place it appears in paragraphs 7#a7 and 
7#d7 and inserting covered individual1  
and  7,b7 by striking such employee each
 place it appears in subparagraphs 7,a7 
and 7,e7 of paragraph 7#d7 and inserting
 such individual4  7#b7 ,covered        
individual ,paragraph 7#c7 of section   

#afb7m7 of such ,code is amended to read
 as follows3  7#c7 ,covered individual  
,for purposes of this subsection1 the   
term covered individual means any       
individual who is an officer1 director1 
or employee of the taxpayer or a former 
officer1 director1 or employee of the   
taxpayer4  4  7#c7 ,conforming          
amendments  7,a7 ,section               
#dh;,d7b77#c77;,a7 of such ,code is     
amended by inserting 7as in effect for  
taxable years beginning before ,january 
#a1 #bjae7 after section #afb7m77#c74   
7,b7 ,section #dji;,a7b77#c77;,d77ii7 of
 such ,code is amended by inserting 7as 
in effect for taxable years beginning   
before ,january #a1 #bjae7 after section
 #afb7m77#c74  7d7 ,special rule for    
remuneration paid to beneficiaries1 etc 
,paragraph 7#d7 of section #afb7m71 as  
amended by subsection 7a71 is amended by
 adding at the end the following new    
subparagraph3  7,f7 ,special rule for   
remuneration paid to beneficiaries1 etc 
,remuneration shall not fail to be      

applicable employee remuneration merely 
because it is includible in the income  
of1 or paid to1 a person other than the 
covered individual1 including after the 
death of the covered individual4  4  7e7
 ,regulatory authority  7#a7 ,in general
 ,section #afb7m7 of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#g7 ,regulations ,the      
,secretary may prescribe such guidance1 
rules1 or regulations1 including with   
respect to reporting1 as are necessary  
to carry out the purposes of this       
subsection4  4  7#b7 ,conforming        
amendment ,paragraph 7#f7 of section    
#afb7m7 of such ,code is amended by     
striking subparagraph 7,h74  7f7        
,transfer to ,social ,security ,trust   
,funds ,for purposes of the amount of   
any increase in revenue to the ,treasury
 by reason of the amendments made by    
this section1 any such amount that is in
 excess of the total amount appropriated
 under section #b7;f7 of this ,act shall

 be1 at such times and in such manner as
 determined appropriate by the          
,secretary of the ,treasury 7or the     
,secretary's delegate71 deposited in the
 ,trust ,funds 7as defined in subsection
 7c7 of section #bja of the ,social     
,security ,act 7#db ,u4,s4,c4 #dja771   
with--  7#a7 #ej percent of such amount 
to be deposited in the ,federal         
,old-,age and ,survivors ,insurance     
,trust ,fund 7as defined in subsection  
7a7 of such section72 and  7#b7 #ej     
percent of such amount to be deposited  
in the ,federal ,disability ,insurance  
,trust ,fund 7as defined in subsection  
7b7 of such section74  7g7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjae4