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The RETIREES FIRST Act amends the Internal Revenue Code to increase the threshold amounts used to determine how much of a retiree's Social Security benefits are subject to federal income tax. Specifically, it raises the base amount from $25,000 to $34,000 for single filers and from $32,000 to $68,000 for joint filers, with automatic inflation adjustments in subsequent years. The bill also includes a provision to offset the revenue loss by rescinding non-security discretionary appropriations on a pro-rata basis beginning in fiscal year 2026, while directing Treasury to appropriate funds to maintain Social Security trust fund transfers.
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