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HR 115 100th Congress House Social Welfare Income tax Local and Municipal Government Local taxation Old age, survivors and disability insurance State taxation States Tax exemption Taxation

A bill to amend title II of the Social Security Act to make it clear that States and local governments may not tax social security benefits.

Introduced: January 6, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 16, 1987
Referred to Subcommittee on Social Security.
Jan 6, 1987
Referred to House Committee on Ways and Means.
Jan 6, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that benefit payments shall not be subject to Federal, State, or local taxation.

What's happening now January 16, 1987

Referred to Subcommittee on Social Security.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Mar 21, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 115: A bill to amend title II of the Social Security Act to make it clear that States and local governments may not tax social security benefits.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-115/
MLA
"H.R. 115: A bill to amend title II of the Social Security Act to make it clear that States and local governments may not tax social security benefits.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-115/.
Bluebook (legal)
H.R. 115, 100th Cong. (2026), https://openamerica.io/bill/100-HR-115/.
Markdown link
[H.R. 115: A bill to amend title II of the Social Security Act to make it clear that States and local governments may not tax social security benefits.](https://openamerica.io/bill/100-HR-115/)
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