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H.R. 4865 (106th): Social Security Benefits Tax Relief Act of 2000


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


7/27/2000--Passed House amended. Social Security Benefits Tax Relief Act of 2000 - Amends the Internal Revenue Code to repeal the 85 percent (second tier) taxation of Social Security and Railroad Retirement benefits. Appropriates, from the general fund, to the Hospital Insurance Trust Fund amounts equal to the reduction in revenue lost because of the repeal. Requires an annual report concerning the funds transferred from the general fund to the Trust Fund.