Senior Citizens’ Freedom to Work Act of 2026

This Act may be cited as the Senior Citizens’ Freedom to Work Act of 2026.
Subsections (b), (c)(1), (d), (f), (h), (j), and (k) of section 203 of the Social Security Act (42 U.S.C. 403) are repealed.
Section 203 of such Act (as amended by subsection (a)) is further amended—
by redesignating subsections (c), (e), (g), and (l) as subsections (b), (c), (d), and (e), respectively;
in subsection (b) (as so redesignated)—
in the heading, by striking Noncovered Work Outside the United States or;
by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively; and
in the flush text following paragraph (3) (as so redesignated)—
by striking paragraphs (2), (3), and (4) of; and
by striking the last sentence;
in subsection (c) (as so redesignated), by striking subsections (c) and (d) and inserting subsection (b);
in subsection (d) (as so redesignated), by striking subsection (c) each place it appears and inserting subsection (b); and
in subsection (e) (as so redesignated), by striking subsection (g) or (h)(1)(A) and inserting subsection (d).
Section 202(n)(1) of the Social Security Act (42 U.S.C. 402(n)(1)) is amended, in the flush text following subparagraph (C), by striking Section 203(b), (c), and (d) and inserting Section 203(b).
Section 202(q) of such Act (42 U.S.C. 402(q)) is amended—
in paragraph (5)(B), by striking section 203(c)(2) and inserting section 203(b)(1); and
in paragraph (7)(A), by striking deductions under section 203(b), 203(c)(1), 203(d)(1), or 222(b) and inserting deductions on account of work under section 203 (as in effect on the day before the date of the enactment of the Senior Citizens’ Freedom to Work Act of 2026) or deductions under section 222(b).
Section 202(s) of such Act (42 U.S.C. 402(s)) is amended—
in paragraph (1), by striking paragraphs (2), (3), and (4) of section 203(c) and inserting paragraphs (1), (2), and (3) of section 203(b); and
in paragraph (3), by striking The last sentence of subsection (c) of section 203, subsection (f)(1)(C) of section 203, and subsections and inserting Subsections.
Section 202(t)(7) of such Act (42 U.S.C. 402(t)(7)) is amended by striking Subsections (b), (c), and (d) and inserting Subsection (b).
Section 203(a)(3)(B)(iii) of such Act (42 U.S.C. 403(a)(3)(B)(iii)) is amended by striking and subsections (b), (c), and (d) and inserting and subsection (b).
Section 208(a)(1)(C) of such Act (42 U.S.C. 408(a)(1)(C)) is amended by striking under section 203(f) of this title for purposes of deductions from benefits and inserting under section 203 (as in effect on the day before the date of the enactment of the Senior Citizens’ Freedom to Work Act of 2026) for purposes of deductions from benefits on account of work.
Clause (I) in the next to last sentence of section 215(b)(2)(A) of such Act (42 U.S.C. 415(b)(2)(A)) is amended by striking no earnings as described in section 203(f)(5) in such year and inserting no wages, and no net earnings from self-employment (in excess of net loss from self-employment), in such year.
Section 215(g) of such Act (42 U.S.C. 415(g)) is amended by striking and any deduction under section 203(b).
Section 1612(a) of such Act (42 U.S.C. 1382a(a)) is amended—
in paragraph (1)(A), by striking as determined under section 203(f)(5)(C) and inserting as defined in the last two sentences of this subsection; and
by adding at the end (after and below paragraph (2)(H)) the following:
Section 2 of the Railroad Retirement Act of 1974 (45 U.S.C. 231a) is amended—
by striking subsection (f); and
by striking subsection (g)(2) and by redesignating subsection (g)(1) as subsection (g).
Section 3(f)(1) of such Act (45 U.S.C. 231b(f)(1)) is amended in the first sentence by striking before any reductions under the provisions of section 2(f) of this Act,.
Section 4(g)(2) of such Act (45 U.S.C. 231c(g)(2)) is amended—
in clause (i), by striking shall, before any deductions under section 2(g) of this Act, and inserting shall; and
in clause (ii), by striking any deductions under section 2(g) of this Act and before.
The amendments made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.