To amend the Internal Revenue Code of 1986 to update the optional methods for computing net earnings from self-employment.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the optional method of computing the net earnings of self-employed individuals for purposes of determining social security benefit eligibility. Replaces the numerical formula for determining benefit eligibility with an indexed calculation based on a lower limit (the amount required under the Social Security Act for a quarter of coverage) and an upper limit (150 percent of the lower limit).
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 1929: To amend the Internal Revenue Code of 1986 to update the optional methods for computing net earnings from self-employment.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1929/
"H.R. 1929: To amend the Internal Revenue Code of 1986 to update the optional methods for computing net earnings from self-employment.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1929/.
H.R. 1929, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1929/.
[H.R. 1929: To amend the Internal Revenue Code of 1986 to update the optional methods for computing net earnings from self-employment.](https://openamerica.io/bill/109-HR-1929/)