Senior Citizens’ Freedom to Work Act of 2026

Summary

Repeals the Social Security retirement earnings test and related deductions so eligible beneficiaries can receive full retirement benefits regardless of earned income. The bill updates many internal cross-references across the Social Security Act and related laws (including Railroad Retirement provisions) to reflect the repeal and sets the changes to apply to taxable years beginning after enactment. It does not create new programs, set new dollar amounts, or designate emergency funding.

• Repeals the Social Security retirement earnings test provisions that reduced benefits based on beneficiaries' earnings.
• Updates and redesignates multiple subsections and cross-references across the Social Security Act to reflect the repeal.
• Alters benefit-computation language to specify rules about wages and net self-employment earnings for computation years.
• Makes conforming changes in other statutes, including portions of the Railroad Retirement Act, to remove references to earnings deductions.
• Applies the amendments to taxable years beginning after enactment (post-enactment tax years).
• Does not create new agencies, set new dollar amounts, or include appropriations or emergency designations.
• Requires administrative updates by SSA and related agencies to stop applying earnings-related reductions.
• Likely increases Social Security benefit payments for some working beneficiaries and has potential fiscal implications.