,,ii  #aagth ,,congress  #b;d ,session  
,s4 #cfei  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #af1 
#bjbb ,ms4 ,collins 7for herself1 ,mr4  
,brown1 ,mr4 ,cassidy1 and ,mr4 ,casey7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
exempt premium pay received by          
semi-retired workers during the         
,,covid-#ai pandemic from the ,social   
,security retirement earnings test4  #a4
 ,short title ,this ,act may be cited as
 the ,supporting ,essential ,workers in 
,retirement ,act4  #b4 ,exemption of    
premium pay received by workers during  
the ,,covid-#ai pandemic from the       
,social ,security retirement earnings   
test  7a7 ,in general ,for purposes of  
subsection 7b7 of section #bjc of the   
,social ,security ,act 7#db ,u4,s4,c4   
#djc71 the amount of any additional     
earnings received by an individual that 
is attributable to the individual's     
receipt of premium pay shall not be     

included in the determination of the    
individual's excess earnings under      
subsection 7f77#c7 of such section for  
any taxable year4  7b7 ,definitions ,in 
this section3 7#a7 ,,covid-#ai emergency
 period ,the term ,,covid-#ai emergency 
period means the period that begins on  
,march #ac1 #bjbj1 and ends on ,december
 #ca1 #bjba4  7#b7 ,essential work ,the 
term essential work means any work      
that-- 7,a7 is performed during the     
,,covid-#ai emergency period2 and  7,b7 
is needed to maintain continuity of     
operations of essential critical        
infrastructure sectors and additional   
sectors as each ,governor of a ,state or
 territory1 or each ,tribal government1 
may have designated as critical to      
protect the health and well-being of the
 residents of their ,state1 territory1  
or ,tribal government pursuant to       
section #fjb7;g77#b7 of the ,social     
,security ,act 7#db ,u4,s4,c4           
#hjb7;g77#b774  7#c7 ,premium pay ,the  
term premium pay means--  7,a7 a higher 

rate of pay to workers1 beyond normal   
compensation1 for performing essential  
work during the ,,covid-#ai emergency   
period2 or  7,b7 compensation paid to a 
worker for hours of essential work      
performed in addition to the worker's   
normal work schedule that results in the
 worker receiving a higher average      
weekly compensation compared to the     
average weekly compensation received by 
the worker for work performed in the    
same position for the same employer     
during the period that begins on        
,january #a1 #bjbj1 and ends on ,march  
#ac1 #bjbj1 or1 if less1 the average    
weekly compensation received by the     
worker for work performed in the same   
position for the same employer during   
any portion of such period that is not  
less than #ad consecutive days4  7c7    
,employer ,verification  7#a7 ,in       
general ,not later than #cj days after  
the date of the enactment of this ,act1 
the ,commissioner of ,social ,security  
shall issue guidance providing for the  

verification by employers of record for 
employees who performed essential work  
during the ,,covid-#ai emergency period 
of premium pay disbursed to such        
employees using ,form ,,ssa-#aca1       
,employer ,report of ,special ,payments4
  7#b7 ,notice to employees ,not later  
than #ij days after the date of issuance
 of such guidance1 employers shall      
inform employees who performed essential
 work during the ,,covid-#ai emergency  
period of their eligibility to elect to 
have their premium pay excluded in the  
determination of the individual's excess
 earnings under section #bjc7;f77#c7 of 
the ,social ,security ,act 7#db         
,u4,s4,c4 #djc7;f77#c77 for any taxable 
year4