The Social Security 2100 Act is a proposed bill in Congress that would expand Social Security benefits for retirees, disabled workers, survivors, and caregivers, and pay for the expansion with new payroll and investment taxes on people earning above $400,000. It has been introduced in several consecutive sessions of Congress since 2019 but has not been enacted, so none of its changes are in effect.
Why the Bill Was Written
Social Security’s combined trust funds are projected to be depleted in 2034, one year earlier than the previous year’s estimate. According to the 2025 Trustees Report, the Old-Age and Survivors Insurance fund on its own runs out in 2033.1Social Security Administration. Status of the Social Security and Medicare Programs After depletion, payroll taxes would still cover about 81% of scheduled benefits, meaning an automatic cut of roughly 20% for every beneficiary unless Congress acts.2Social Security Administration. Social Security Board of Trustees: Projection for Combined Trust Funds One Year Sooner than Last Year
The Social Security 2100 Act, championed by Connecticut Representative John Larson, is designed to close that gap and, at the same time, raise benefits that many recipients already consider inadequate.
What Would Change for Beneficiaries
A Cost-of-Living Adjustment Built for Retirees
Annual cost-of-living adjustments currently use the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W), which reflects working-age spending. People 65 and older spend roughly twice as much of their budget on healthcare, and healthcare prices tend to rise faster than the overall basket.
The bill would switch COLAs to the Consumer Price Index for the Elderly (CPI-E), an index the Bureau of Labor Statistics has maintained since the 1980s. The CPI-E has historically grown faster than the CPI-W, so the effect over a long retirement is meaningfully higher benefits.3Congressional Research Service. A Hypothetical Social Security Cost-of-Living Adjustment Based on the Research Consumer Price Index for the Elderly
A Higher Minimum Benefit
A worker who spent 30 years in low-wage jobs can still retire on a Social Security check that falls below the poverty line. The bill sets a new special minimum benefit of at least 125% of the federal poverty level for workers with 30 or more years of covered employment. Based on the 2025 poverty guideline of $15,650 for an individual, that floor works out to roughly $1,630 per month. The minimum would be indexed to keep pace with inflation.
The bill also applies a general benefit increase to all current and future recipients through a change to the primary insurance amount formula.
Credits for Family Caregivers
Social Security benefits are calculated on 35 years of earnings, so years spent out of the paid workforce to raise children or care for aging relatives drag benefits down. The Social Security 2100 Act would create an earnings credit for years spent caring for a child under 12 or a dependent relative, and all past caregiving years would count.4Social Security Administration. Letter to The Honorable John Larson Regarding Social Security 2100 Act Because women perform most unpaid family caregiving and consequently retire with lower average benefits than men, they would gain the most from this change.
Larger Survivor Benefits
When a spouse dies, household income from Social Security often drops sharply. The bill would set the survivor’s benefit at 75% of the combined amount the couple was receiving while both were alive.
Extended Benefits for Students
Children of retired, disabled, or deceased workers currently lose benefits at 18, or 19 if still in high school. The bill would continue those benefits through age 26 for children enrolled at least half-time in postsecondary education.
Lower Taxes on Benefits for Middle-Income Retirees
Up to 85% of Social Security benefits can be taxed at the federal level once combined income crosses thresholds that have not been adjusted since 1983 and 1993. Each year, inflation pulls more middle-income retirees into that tax. The Social Security 2100 Act would raise the thresholds, cutting taxes on benefits for an estimated 23 million middle-income recipients.5Representative John B. Larson. The Social Security 2100 Act Higher-income retirees would continue to owe tax on a portion of their benefits.
No More Five-Month SSDI Wait
Workers approved for Social Security Disability Insurance now wait five months after approval before their first check arrives. Only people with ALS are exempt.6Social Security Administration. Disability Benefits: You’re Approved The bill eliminates this waiting period so benefits begin as soon as the disability determination is made.
How the Bill Would Be Paid For
Payroll Taxes on Earnings Above $400,000
In 2026, only the first $184,500 of earned income is subject to the 6.2% Social Security payroll tax.7Social Security Administration. Contribution and Benefit Base Earnings above the cap are exempt. The bill would reimpose the tax on earnings above $400,000, leaving a “donut hole” between the existing cap and $400,000 where no additional tax applies.8Congress.gov. H.R. 4583 – 118th Congress (2023-2024): Social Security 2100 Act Because the standard cap rises with average wages each year, the donut hole would gradually close, and eventually all earned income would be taxed.
A Gradual Rate Increase
The combined payroll tax rate of 12.4% (6.2% each from employee and employer) would rise to 14.8% (7.4% each), phased in at 0.1 percentage points per year over 24 years. For a worker earning $50,000, the first year’s increase amounts to about $25.
Investment Income Tax on High Earners
The bill adds a 12.4% Social Security tax on net investment income for taxpayers with modified adjusted gross income above $400,000, with the revenue flowing into the Social Security Trust Fund.8Congress.gov. H.R. 4583 – 118th Congress (2023-2024): Social Security 2100 Act Supporters describe this as closing a gap for wealthy individuals whose income comes mostly from investments rather than wages.
Together, these three revenue sources are projected to fund the benefit expansions and keep the trust funds solvent for at least 75 years.
Field Office Protections
The legislation would prevent the closure of Social Security field offices and hearing offices without a detailed justification process, and it calls for improved staffing to reduce phone and in-person wait times and speed up processing of mailed documents.
What’s Not in the Bill Anymore
Earlier versions of the Social Security 2100 Act included the repeal of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO), which reduced benefits for teachers, police officers, firefighters, and other public employees. Those repeals became law separately when President Biden signed the Social Security Fairness Act on January 5, 2025, ending WEP and GPO for benefits payable from January 2024 forward and providing retroactive lump-sum payments.9Social Security Administration. Social Security Fairness Act: Windfall Elimination Provision (WEP) and Government Pension Offset (GPO) Affected retirees no longer need the 2100 Act for that relief.
Where the Bill Stands
The Social Security 2100 Act is still a proposal. It has not passed either chamber of Congress, and none of its provisions are in effect. It was most recently introduced as H.R. 4583 in the 118th Congress (2023–2024) and did not advance to a full vote.10Congress.gov. H.R. 4583 – 118th Congress (2023-2024): Social Security 2100 Act Representative Larson has reintroduced versions in each Congress since 2019.
To become law, the bill would need to pass both the House and Senate in identical form and be signed by the president. The 2034 trust fund depletion date is approaching, and Congress will need to act in some form to avoid automatic benefit cuts, but whether that action takes the shape of the Social Security 2100 Act, a narrower fix, or something else remains open.