S. 2716
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to repeal the inclusion in gross income of social security benefits, and for other purposes.
IN THE SENATE OF THE UNITED STATES · September 4, 2025 · Sponsor: Mr. Gallego · Committee: Committee on Finance
Table of contents
Sec. 3103. Special rules for remuneration from multiple employers.
- (a) In general
- In the case of an employee receiving wages from more than one employer during a calendar year, there is hereby imposed a tax on such employee (for the last taxable year beginning in the calendar year the wages are received) equal to the excess (if any) of—
- the tax that would have been imposed by section 3101(a) if such wages had been received from one employer, over
- the aggregate tax imposed by such section with respect to such wages.
- In the case of an employee receiving wages from more than one employer during a calendar year, there is hereby imposed a tax on such employee (for the last taxable year beginning in the calendar year the wages are received) equal to the excess (if any) of—
- (b) Coordination with special refund provision
- No credit shall be determined under section 31(b) with respect to any employee for any taxable year unless the amount described in subsection (a)(1) with respect to wages received during the calendar year in which such taxable year begins exceeds the amount described in subsection (a)(2) with respect to such wages, and the amount of such credit so determined shall not exceed such excess.
- (c) Wages
- For purposes of this section, the term shall have the same meaning as when used in section 1402(b).
wages
- For purposes of this section, the term shall have the same meaning as when used in section 1402(b).
- (d) Application to tier I railroad retirement tax
- In the case of compensation (as defined in section 3231(e)), for purposes of applying subsections (a) and (b), the reference to the tax that would have been imposed by section 3101(a) shall be treated as including a reference to so much of the tax that would have been imposed on such compensation under section 3201(a) or 3211(a) (or would have been so imposed but for paragraph (2) of section 3231(e)) as is determined by reference to the rate of tax in effect under section 3101(a).