Amends multiple provisions of 42 U.S.C. 402(d) (section 202(d) of the Social Security Act) to add and incorporate a definition and treatment for full-time post-secondary school students up to age 26, to add a transition rule for brief periods of nonattendance between secondary and post-secondary attendance, and to conform various termination and definition provisions to include full-time post-secondary students and the age-26 cutoff.

Replaces the current subsection (a) of 26 U.S.C. 3101 so that the Old-Age, survivors, and disability insurance tax on wages is expressed as an 'applicable percentage' determined by a table rather than a fixed 6.2 percent.

Amends 42 U.S.C. 415(a)(1) to (1) add a new percentage bend point (3 percent) for average indexed monthly earnings above the amount established for clause (iii), and (2) modify subparagraph (B) to set special rules for determining the relevant amounts for individuals who initially become eligible in 2026 and to index amounts for years after 2026 using 2024 as the base year.

Modifies 26 U.S.C. 3121 by inserting language in subsection (a)(1) and replacing subsection (c) with new special rules that establish an "applicable percentage" for a calendar year (to be determined by a table) and add rules on included and excluded service.

Amends 26 U.S.C. 1402 by revising subsection (b)(1) and amending subsection (d) to add an "applicable percentage" mechanism and related rule(s)/definitions (including a table) for determining the portion of net earnings from self-employment to be treated for certain taxable years.

Amends 42 U.S.C. 409 by adding a new subparagraph (J) to subsection (a)(1) that references an applicable percentage (determined under a new subsection (l)) for the part of remuneration paid after the contribution and benefit base, and by adding subsection (l) to specify that applicable percentages for calendar years are determined by a table.

Amends 42 U.S.C. 411 by inserting a new paragraph (2) in subsection (b) that, for taxable years beginning in calendar years after 2025, applies an applicable percentage (per a new subsection (l)) to net earnings from self-employment in excess of a defined difference; redesignates an existing paragraph and adds subsection (l) providing the applicable percentage table.

Revises the special minimum primary insurance amount rule: replaces the prior per-year-of-coverage multiplier formula with a new minimum defined as an applicable percentage (based on years of work) of an annual dollar amount tied to the poverty guideline for 2025 and updated amounts for later years; effective for individuals who become eligible after 2025.