Tuberville introduces bill to eliminate income taxes on Social Security

February 6, 2026 – WASHINGTON, D.C. – U.S. Senator Tommy Tuberville (R-Alabama) and U.S. Senator Tim Sheehy (R-Montana) introduced the Senior Citizens Tax Elimination Act to halt taxes that some seniors pay on their Social Security benefits.

"Seniors work the majority of their adult lives so that they can spend their retirement comfortably," said Senator Tuberville. "In a day and age where the cost of living has skyrocketed, our seniors should not experience a second tax on their Social Security, when they've already paid income tax on their paychecks. As Alabama's voice on the Senate Aging Committee, I'll continue to fight for our seniors to enjoy their hard-earned Social Security benefits."

Congressman Thomas Massie (R-Kentucky) has introduced companion legislation in the House of Representatives.

"Before 1984, Social Security benefits were exempt from the federal income tax," said Congressman Massie. "Congress then enacted legislation to tax a portion of those benefits, with the share gradually increasing as a person's income rose above a specified income threshold."

"Although seniors have already paid tax on their Social Security contributions via the payroll tax, they are still required to list these benefits as taxable income on their tax returns," continued Rep. Massie. "This is simply a way for Congress to obtain more revenue for the federal government at the expense of seniors who have already paid into Social Security. My bill would exempt Social Security retirement benefits from taxation and boost the retirement income of millions of older Americans."

The Association of Mature Americans Citizens Action has endorsed this legislation. Andy Mangione is the Senior Vice President of AMAC Action.

"Every year, millions of seniors become eligible for either Social Security or tier I railroad retirement benefits," said Vice President Mangione. "After working for decades, paying taxes on their hard-earned income to fund these federal programs, some seniors are forced to pay income tax on the benefits they receive from the federal government. Taxing benefits which were created from already taxed funds is nonsensical and curtails retirement benefits seniors have been promised. Seniors deserve to reap the full benefits of their hard work from career-long contributions to Social Security and the Railroad Retirement Plan."

The Senior Citizens Tax Elimination Act will amend the Internal Revenue Code of 1986 to terminate the inclusion of tier I railroad retirement benefits and Social Security benefits in an individual's gross income. As this legislation takes effect, seniors will notice their tax liability is significantly reduced and will no longer deal with the 'double tax' on their federally earned benefits."

The Senior Citizens Tax Elimination Act was originally introduced in 2003 by Representative Ron Paul (R-Texas). Rep. Massie has introduced this bill each Congress since taking office in 2012.

Nearly 143,000 Alabamians received Social Security in 2024

Rep. Barry Moore (R-AL01) is an original cosponsor of the House version of this bill.

As the Congressional Research Service reports, "Before 1984, Social Security benefits were exempt from the federal income tax. Congress then enacted legislation to tax a portion of those benefits, with the share gradually increasing as a person's income rose above a specified income threshold.

The Senior Citizens Tax Elimination Act would amend the Internal Revenue Code of 1986 to terminate the inclusion of tier I railroad retirement benefits and Social Security benefits in an individual's gross income. As this legislation takes effect, seniors will notice their tax liability is significantly reduced and will no longer deal with the 'double tax' on their federally earned benefits.

According to the IRS currently:

"Fifty percent of a taxpayer's benefits may be taxable if they are: Filing single, head of household or qualifying widow or widower with $25,000 to $34,000 income.

Married filing separately and lived apart from their spouse for all of 2020 with $25,000 to $34,000 income.

Married filing jointly with $32,000 to $44,000 income.

Up to 85% of a taxpayer's benefits may be taxable if they are:

Filing single, head of household or qualifying widow or widower with more than $34,000 income.

Married filing jointly with more than $44,000 income.

Married filing separately and lived apart from their spouse for all of 2021 with more than $34,000 income.

Married filing separately and lived with their spouse at any time during 2021."

Tuberville recently received an appointment to serve on the Senate Committee on Aging in the 119th Congress.

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