Skip to main content
HR 6676 97th Congress House

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…

Official title: 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 emplo… Show full official titleShow less

Official title: 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: August 18, 1982 See on congress.gov
Taxation Old age, survivors and disability insuranceSocial WelfareSocial security taxesTax exemption
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

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.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action June 30, 1982

Referred to Subcommittee on Social Security.

 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).

 Committees of jurisdiction 2
 Cosponsors 2
All 2 Democratic 1
FROST, MARTIN
· Aug 18, 1982
 D
Markey, Edward J.
Massachusetts · Aug 18, 1982
Cite this page click to expand
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/)
Report a problem