The bill gives targeted Social Security relief to frontline health-care workers and first responders—improving retirement income for those who returned to work during the pandemic or in future declared emergencies—while increasing modest fiscal costs and imposing added administrative work on SSA, with unequal benefits for other retirees.
Retirees who returned to work as health-care professionals or first responders during the COVID-19 period (Jan 31, 2020–May 11, 2023) or who work during an HHS-declared public health emergency will have those wages excluded from Social Security excess-earnings calculations, reducing or eliminating benefit withholding and increasing their monthly benefits.
Health-care workers and first responders who returned to work during the pandemic or during declared public health emergencies can keep more of their retirement pay, improving income stability in retirement for frontline workers.
The bill creates an operational pathway for timely relief by authorizing the Social Security Commissioner to waive the excess-earnings rule for eligible frontline workers (given evidence/attestation) and requires expedited SSA guidance, enabling faster implementation when emergencies occur.
Taxpayers and the Social Security program may face modestly higher outlays and reduced actuarial receipts because excluded wages lower excess-earnings offsets, creating some fiscal pressure on the program over time.
The Social Security Administration will face additional administrative burden — verifying attestations/evidence, processing waivers, and compiling annual reports — requiring staff time and resources and potentially diverting capacity from other workloads.
Retirees who are not health-care workers or first responders receive no comparable relief, creating potential disparities between types of beneficiaries who may have faced similar income or work circumstances.
Based on analysis of 4 sections of legislative text.
Excludes certain wages earned by health care professionals and first responders from Social Security’s excess-earnings test for Jan 31, 2020–May 11, 2023 and allows waivers during qualifying HHS-declared emergencies.
Introduced December 9, 2025 by Glenn Thompson · Last progress December 9, 2025
Excludes wages earned by health care professionals and first responders from counting as “excess earnings” under the Social Security retirement earnings test for wages paid Jan 31, 2020–May 11, 2023, if the worker attests and provides evidence of such employment; the Social Security Commissioner must issue implementation guidance within 30 days. It also lets the Commissioner waive the excess-earnings rule for people who attest they worked as health care professionals or first responders during an HHS-declared public health emergency with a healthcare worker shortage, requires an annual report to Congress listing waivers, and defines key terms used for administration.