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HR 6676 97th Congress House Taxation Old age, survivors and disability insurance Social Welfare Social security taxes Tax exemption

A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to provide a full exemption (through credit or refund) from the employees' tax under the Federal Insurance…

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A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to provide a full exemption (through credit or refund) from the employees' tax under the Federal Insurance Contributions Act, and an equivalent reduction in the self-employment tax, in the case of individuals who have attained age 65.

Introduced: June 23, 1982 See on congress.gov
This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Jun 30, 1982
Referred to Subcommittee on Social Security.
Jun 23, 1982
Referred to House Committee on Ways and Means.
Jun 23, 1982
Introduced in House
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 Plain-English summary Congressional Research Service

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to exempt taxpayers who have attained age 65 from social security taxation (employees' and self-employment tax).

What's happening now June 30, 1982

Referred to Subcommittee on Social Security.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 6676: A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to provide a full exemption (through credit or refund) from the employees' tax under the Federal Insurance Contributions Act, and an equivalent reduction in the self-employment tax, in the case of individuals who have attained age 65.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-6676/
MLA
"H.R. 6676: A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to provide a full exemption (through credit or refund) from the employees' tax under the Federal Insurance Contributions Act, and an equivalent reduction in the self-employment tax, in the case of individuals who have attained age 65.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-6676/.
Bluebook (legal)
H.R. 6676, 97th Cong. (2026), https://openamerica.io/bill/97-HR-6676/.
Markdown link
[H.R. 6676: A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to provide a full exemption (through credit or refund) from the employees' tax under the Federal Insurance Contributions Act, and an equivalent reduction in the self-employment tax, in the case of individuals who have attained age 65.](https://openamerica.io/bill/97-HR-6676/)
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