Tax Fairness for Disabled Workers Act
Official title: A bill to amend the Internal Revenue Code of 1986 to ensure proper allocation of lump-sum payments of disability insurance benefits for determinations of modif… Show full official titleShow less
Official title: A bill to amend the Internal Revenue Code of 1986 to ensure proper allocation of lump-sum payments of disability insurance benefits for determinations of modified adjusted gross income under the refundable tax credit for coverage under a qualified health plan.
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Read twice and referred to the Committee on Finance.
Tax Fairness for Disabled Workers Act
This bill amends the Internal Revenue Code to prohibit certain lump-sum payments of Social Security Disability Insurance (SSDI) benefits from being included as income to determine if a taxpayer meets the income requirements for the premium assistance tax credit. The bill applies to lump-sum SSDI payments that are: (1) received during the taxable year, and (2) attributable to prior taxable years.
(The premium assistance tax credit is provided to eligible individuals and families to subsidize the purchase of health insurance plans on an exchange established under the Patient Protection and Affordable Care Act.)
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 3326: Tax Fairness for Disabled Workers Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-3326/
"S. 3326: Tax Fairness for Disabled Workers Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3326/.
S. 3326, 115th Cong. (2026), https://openamerica.io/bill/115-S-3326/.
[S. 3326: Tax Fairness for Disabled Workers Act](https://openamerica.io/bill/115-S-3326/)