,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #cihb  ,,in ,,the ,,house ,,of  
,,representatives  ,october #e1         
#bjag,mr4 ,messer introduced the        
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to increase the amount  
of1 and remove the marriage penalty with
 respect to1 social security benefits   
excludable from gross income4  #a4      
,short title ,this ,act may be cited as 
the ,social ,security ,tax ,fairness    
,act4  #b4 ,increase in amount of1 and  
removal of marriage penalty with respect
 to1 social security benefits excludable
 from gross income  7a7 ,in general     
,section #hf7;c7 of the ,internal       
,revenue ,code of #aihf is amended--    
7#a7 by striking #be1jjj in paragraph   
7#a77;,a7 and inserting #ej1jjj2  7#b7  
by striking #cb1jjj in paragraph        
7#a77;,b7 and inserting twice the amount
 in effect under subparagraph 7,a72     
7#c7 by striking #cd1jjj in paragraph   

7#b77;,a7 and inserting #fh1jjj2 and    
7#d7 by striking #dd1jjj in paragraph   
7#b77;,b7 and inserting twice the amount
 in effect under subparagraph 7,a74  7b7
 ,inflation adjustment ,section #hf7;c7 
of such ,code is amended by adding at   
the end the following new paragraph3    
7#c7 ,inflation adjustment ,in the case 
of any taxable year beginning in a      
calendar year after #bjah1 the dollar   
amounts contained in paragraphs         
7#a77;,a7 and 7#b77;,a7 shall each be   
increased by an amount equal to--  7,a7 
such dollar amount1 multiplied by  7,b7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins determined by substituting       
calendar year #bjag for calendar year   
#aiib in subparagraph 7,b7 thereof4     
,any increase determined under the      
preceding sentence which is not a       
multiple of #ej shall be rounded to the 
nearest multiple of #ej4  4  7c7        
,effective date ,the amendments made by 

this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4