H.R. 5852 113th Congress House

Scrap the Cap Act

Official title: To amend the Internal Revenue Code of 1986 to eliminate the $117,000 cap on income subject to Social Security payroll taxes.

Introduced: December 11, 2014 See on congress.gov

Taxation Employment taxesSelf-employedSocial security and elderly assistanceWages and earnings

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Dec 11, 2014

Referred to the House Committee on Ways and Means.

Dec 11, 2014

Introduced in House

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Latest action December 11, 2014

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Scrap the Cap Act - Amends the Internal Revenue Code to eliminate the cap ($117,000 in 2014) on income that is subject to employment and self-employment taxes used to fund social security benefits.

Related & companion bills 3

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 5852: Scrap the Cap Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5852/

MLA

"H.R. 5852: Scrap the Cap Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5852/.

Bluebook (legal)

H.R. 5852, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5852/.

Markdown link

[H.R. 5852: Scrap the Cap Act](https://openamerica.io/bill/113-HR-5852/)