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S 514 108th Congress Senate

Social Security Benefits Tax Relief Act of 2003

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the 1993 income tax increase on Social Security benefits.

Introduced: September 5, 2003 See on congress.gov
Taxation AppropriationsEconomics and Public FinanceGovernment trust fundsHealth
More subjectsShow fewer subjects
Income taxLabor and EmploymentMedicareOld age, survivors and disability insuranceRailroad retirement plansSocial WelfareSocial security beneficiariesTax exclusionTax ratesTransportation and Public Works
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Mar 5, 2003
Read twice and referred to the Committee on Finance.
Mar 5, 2003
Sponsor introductory remarks on measure. (CR S3165)
Mar 5, 2003
Introduced in Senate
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 Latest action March 5, 2003

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Social Security Benefits Tax Relief Act of 2003 - Amends the Internal Revenue Code to repeal the 85 percent (second tier) taxation of Social Security and Railroad Retirement benefits. Appropriates, from the general fund, to the Hospital Insurance Trust Fund amounts equal to the reduction in revenue lost because of the repeal.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 514: Social Security Benefits Tax Relief Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-514/
MLA
"S. 514: Social Security Benefits Tax Relief Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-514/.
Bluebook (legal)
S. 514, 108th Cong. (2026), https://openamerica.io/bill/108-S-514/.
Markdown link
[S. 514: Social Security Benefits Tax Relief Act of 2003](https://openamerica.io/bill/108-S-514/)
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