HR1040-119

Introduced

To amend the Internal Revenue Code of 1986 to repeal the inclusion in gross income of Social Security benefits.

119th Congress Introduced Feb 6, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill repeals the taxation of Social Security benefits by making Section 86 of the Internal Revenue Code inapplicable to taxable years beginning after enactment. It relies on tax rate changes and exemptions. The main policy areas are Social Welfare.

Who Benefits and How

Social Security recipients with income above thresholds could see lower costs.

Who Bears the Burden and How

Federal government (Treasury) could lose revenue opportunities.

Key Provisions

  • Repeals the taxation of Social Security benefits by making Section 86 of the Internal Revenue Code inapplicable to taxable years beginning after enactment.

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill repeals the taxation of Social Security benefits by making Section 86 of the Internal Revenue Code inapplicable to taxable years beginning after enactment.

Key Policy Areas

Social Welfare

Primary Purpose

The bill repeals the taxation of Social Security benefits by making Section 86 of the Internal Revenue Code inapplicable to taxable years beginning after enactment.

Policy Domains

Social Welfare

Whole bill

Identified Gains
  • Social Security recipients with income above thresholds
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Social Security recipients with income above thresholds:
Identified Costs
  • Federal government (Treasury)
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Federal government (Treasury):

Legislative Progress

Introduced
Introduced Committee Passed
Feb 6, 2025

Mr. Massie (for himself, Mr. Biggs of Arizona, Ms. Boebert, …

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

General Public
1 mention across 1 clause
+1 positive

Social Security recipients with income above thresholds

Government
1 mention across 1 clause
-1 negative

Federal government (Treasury)

2/2
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Social Welfare
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology