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HR 107 106th Congress House

Senior Tax Relief Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to repeal the 1993 increase in income tax on Social Security benefits, to repeal the earnings limitation on Social S… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to repeal the 1993 increase in income tax on Social Security benefits, to repeal the earnings limitation on Social Security recipients, and to repeal the estate and gift taxes.

Introduced: July 10, 2000 See on congress.gov
Taxation EarningsEstate taxGift taxIncome tax
More subjectsShow fewer subjects
Inheritance taxLabor and EmploymentOld age, survivors and disability insuranceOlder workersPersonal income taxRetirement incomeSocial WelfareSocial security beneficiariesTax cutsTax exclusion
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 7, 1999
Sponsor introductory remarks on measure. (CR E17)
Jan 6, 1999
Referred to the House Committee on Ways and Means.
Jan 6, 1999
Introduced in House
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 Latest action January 7, 1999

Sponsor introductory remarks on measure. (CR E17)

 Plain-English summary Congressional Research Service

Senior Tax Relief Act of 1999 - Amends the Internal Revenue Code (IRC) to repeal the tax increase on social security benefits enacted by the Revenue Reconciliation Act of 1993.

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which a beneficiary may earn (earnings test) without incurring a reduction in benefits.

Amends the IRC to repeal the estate tax, gift tax, and the tax on generation-skipping transfers.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 2
R
Smith, Christopher H.
New Jersey · Jul 10, 2000
Vitter, David
· Mar 9, 2000
 R
Calvert, Ken
California · Feb 8, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 107: Senior Tax Relief Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-107/
MLA
"H.R. 107: Senior Tax Relief Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-107/.
Bluebook (legal)
H.R. 107, 106th Cong. (2026), https://openamerica.io/bill/106-HR-107/.
Markdown link
[H.R. 107: Senior Tax Relief Act of 1999](https://openamerica.io/bill/106-HR-107/)
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