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HR 1099 106th Congress House

Social Security Protection and Tax Relief Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to provide more revenue for the Social Security system by imposing a tax on certain unearned income and to provide t… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide more revenue for the Social Security system by imposing a tax on certain unearned income and to provide tax relief for more than 80,000,000 individuals and families who pay more in Social Security taxes than income taxes by reducing the rate of the old age, survivors, and disability insurance Social Security payroll tax.

Introduced: March 11, 1999 See on congress.gov
Taxation Economics and Public FinanceGovernment trust fundsIncome taxOld age, survivors and disability insurance
More subjectsShow fewer subjects
Personal income taxSocial WelfareSocial security beneficiariesSocial security financeSocial security taxesTax cutsTax rates
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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 17, 1999
Sponsor introductory remarks on measure. (CR H12168-12173)
Jun 8, 1999
Sponsor introductory remarks on measure. (CR H3835-3836)
Mar 18, 1999
Referred to the Subcommittee on Social Security.
Mar 11, 1999
Referred to the House Committee on Ways and Means.
Mar 11, 1999
Introduced in House
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 Latest action November 17, 1999

Sponsor introductory remarks on measure. (CR H12168-12173)

 Plain-English summary Congressional Research Service

Social Security Protection and Tax Relief Act of 1999 - Amends the Internal Revenue Code to impose a 12 percent tax on an individual's "social security taxable income." Defines such income. Decreases the old age, survivors, and disability income (social security taxes) tax rates.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1099: Social Security Protection and Tax Relief Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1099/
MLA
"H.R. 1099: Social Security Protection and Tax Relief Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1099/.
Bluebook (legal)
H.R. 1099, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1099/.
Markdown link
[H.R. 1099: Social Security Protection and Tax Relief Act of 1999](https://openamerica.io/bill/106-HR-1099/)
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