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This bill amends Social Security law to make three main changes: it creates a Consumer Price Index for Elderly Consumers (CPI-E) to calculate cost-of-living adjustments based on spending patterns of people age 62 and older; it gradually eliminates the payroll tax cap on earnings above the contribution and benefit base starting in 2025, phasing in over six years until all earnings are subject to Social Security taxes by 2030; and it modifies the benefit formula to include earnings above the current cap in calculating benefits. The bill aims to strengthen Social Security's long-term solvency and adjust benefits to reflect actual earnings histories.
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