S. 2614: Protecting and Preserving Social Security Act
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-07-31 |
| Sponsor | Sen. Hirono, Mazie K. [D-HI] |
| Policy area | Social Welfare |
| Cosponsors | 2 |
| Latest action | 2025-07-31 — Read twice and referred to the Committee on Finance. |
| Last updated | 2026-06-03 |
Summary
Official summary (Introduced in Senate, 2025-07-31):
Protecting and Preserving Social Security Act
This bill eliminates the cap on income subject to Social Security taxes and revises methods for calculating various aspects of Social Security benefits.
Under current law, Social Security has a taxable maximum, which refers to the maximum amount of a worker's earnings that are subject to Social Security payroll taxes (set at $176,100 in 2025). The taxable maximum also serves as the maximum amount of earnings used to calculate a worker's Social Security benefits.
This bill phases out the taxable maximum so as to apply payroll taxes to all earnings after 2031, and revises the method used to calculate a worker’s Social Security benefits to account for earnings in excess of the taxable maximum.
The bill also revises the method of calculating cost-of-living adjustments to Social Security benefits to reflect the spending habits of individuals over the age of 62. An increase in Social Security benefits resulting from this change may not be treated as income for purposes of determining eligibility for, or the amount of assistance provided under, the Medicaid or Supplemental Security Income programs.
Cosponsors (2)
| Name | Party / state |
|---|---|
| Tina Smith | D MN (original cosponsor) 2025-07-31 |
| Jeff Merkley | D OR (original cosponsor) 2025-07-31 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 2614 are published by Congress on congress.gov.
View S. 2614 on congress.gov →
Frequently asked questions
What is S. 2614?
S. 2614 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: Protecting and Preserving Social Security Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 2614 are available on congress.gov.
Bill data: congress.gov API (official congressional records).