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The Protecting and Preserving Social Security Act amends Social Security and tax law to make three main changes: it establishes a Consumer Price Index for Elderly Consumers (CPI-E) to calculate cost-of-living adjustments based on spending patterns of people 62 and older; it gradually extends Social Security payroll taxes to earnings above the current contribution and benefit base (the wage cap) starting in 2025 and phasing in completely by 2030; and it modifies the benefit formula to include surplus earnings above the current cap in calculating retirement benefits. These changes are intended to strengthen Social Security's long-term solvency and adjust benefits for inflation experienced by elderly beneficiaries.
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