To amend title II of the Social Security Act to repeal the retirement earnings test, and for other purposes.
1. Short title
This Act may be cited as the “Senior Citizens’ Freedom to Work Act of 2026”.
2. Repeal of the Retirement Earnings Test
(a) In general
Subsections (b), (c)(1), (d), (f), (h), (j), and (k) of section 203 of the Social Security Act (42 U.S.C. 403) are repealed.
(b) Conforming amendments
Section 203 of such Act (as amended by subsection (a)) is further amended—
(1) by redesignating subsections (c), (e), (g), and (l) as subsections (b), (c), (d), and (e), respectively;
(2) in subsection (b) (as so redesignated)—
(A) in the heading, by striking “Noncovered Work Outside the United States or”;
(B) by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively; and
(C) in the flush text following paragraph (3) (as so redesignated)—
(i) by striking “paragraphs (2), (3), and (4) of”; and
(ii) by striking the last sentence;
(3) in subsection (c) (as so redesignated), by striking “subsections (c) and (d)” and inserting “subsection (b)”;
(4) in subsection (d) (as so redesignated), by striking “subsection (c)” each place it appears and inserting “subsection (b)”; and
(5) in subsection (e) (as so redesignated), by striking “subsection (g) or (h)(1)(A)” and inserting “subsection (d)”.
(c) Additional conforming amendments
(1) Provisions relating to benefits terminated upon deportation
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)”.
(2) Provisions relating to exemptions from reductions based on early retirement
(A) in paragraph (5)(B), by striking “section 203(c)(2)” and inserting “section 203(b)(1)”; and
(B) 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)”.
(3) Provisions relating to exemptions from reductions based on disregard of certain entitlements to child’s insurance benefits
(A) 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
(B) 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”.
(4) Provisions relating to suspension of aliens' benefits
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)”.
(5) Provisions relating to reductions in benefits based on maximum benefits
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)”.
(6) Provisions relating to penalties for misrepresentations concerning earnings for periods subject to deductions on account of work
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”.
(7) Provisions taking into account earnings in determining benefit computation years
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”.
(8) Provisions relating to rounding of benefits
Section 215(g) of such Act (42 U.S.C. 415(g)) is amended by striking “and any deduction under section 203(b)”.
(9) Provisions defining income for purposes of SSI
(A) 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
(B) by adding at the end (after and below paragraph (2)(H)) the following:
wages
wages
(d) Repeal of deductions on account of work under the Railroad Retirement Program
(1) In general
Section 2 of the Railroad Retirement Act of 1974 (45 U.S.C. 231a) is amended—
(A) by striking subsection (f); and
(B) by striking subsection (g)(2) and by redesignating subsection (g)(1) as subsection (g).
(2) Conforming amendments
(A) 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,”.