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.
S 2614 - 119Protecting and Preserving Social Security Act
Read twice and referred to the Committee on Finance.
Votes, text signals, source context, and latest movement from this record.
Bill Text Stats
House Votes
Timeline
Affected Sectors
How to read this
Sectors are deterministic matches from official Congress.gov data and cached bill text. They are source-derived signals, not conclusions about intent or economic effect.
Evidence matches count official fields, normalized subjects, cached text snippets, or extracted entities that matched the sector rules.
Impact is a bill-level rollup used for sorting and filtering. It is not an economic impact estimate.
Confidence is the strongest individual match score behind that sector.
Evidence snippets show why a sector matched and can repeat when Congress.gov repeats the same phrase across official fields.
CBO Cost Estimates
Official Congressional Budget Office cost estimate links associated with this bill through Congress.gov records.
How to read this
CBO estimates are official source documents with their own assumptions, scope, and publication dates. They can score a bill, a version of a bill, or a broader legislative package.
LawLinter stores the source link from Congress.gov and does not replace the CBO document. Use these cards as pointers for source review, not as independent fiscal advice.
CBO context shows source-attributed Congressional Budget Office cost estimates linked from official Congress.gov bill records. It is research context only; read the official CBO source document for assumptions, scope, and dates.
Campaign Finance Context
Related FEC/OpenFEC campaign-finance records for lawmakers and candidates tied to this bill through source-attributed legislative relationships. These are not donations to the bill itself.
How to read this
Amounts shown here are campaign-finance totals for sponsor or cosponsor-linked candidates and their committees in the displayed FEC cycle.
They are not donations to this bill, spending on this bill, or proof that money influenced or caused sponsorship, cosponsorship, votes, or legislative outcomes.
If multiple linked lawmakers have FEC records, this section can show multiple candidate cards and separate sponsor/cosponsor rollups.
Campaign-finance context uses source-attributed FEC/OpenFEC records that are related or relevant to the displayed bill, lawmaker, candidate, committee, or legislative relationship through deterministic links. It is research context only, not proof of influence, causation, endorsement, or that money caused a sponsorship, vote, or legislative outcome.
Lobbying Context
Related LDA.gov filings where public lobbying activity descriptions reference this bill. These records are source-attributed research context, not evidence of influence or causation.
How to read this
LDA filings are public lobbying disclosure records. LawLinter links them here only when the filing activity text contains an exact-looking reference to this bill.
A filing can mention many issues, clients, agencies, or bills. A match should be treated as a pointer for review, not as a conclusion about why legislation changed or how any lawmaker acted.
Lobbying context uses source-attributed LDA.gov records that appear related to this bill through bill references in public lobbying activity descriptions. It is research context only, not proof of influence, causation, endorsement, lobbying effectiveness, or legislative intent.
Summary
Sponsors
![Sen. Hirono, Mazie K. [D-HI]](https://www.congress.gov/img/member/h001042_200.jpg)
![Sen. Merkley, Jeff [D-OR]](https://www.congress.gov/img/member/m001176_200.jpg)
![Sen. Smith, Tina [D-MN]](https://www.congress.gov/img/member/s001203_200.jpg)