This bill, titled the "Supplemental Security Income Restoration Act of 2026," proposes comprehensive reforms to the Supplemental Security Income (SSI) program. Its primary goal is to update eligibility criteria, increase benefit amounts, and remove various administrative barriers that currently limit access and support for beneficiaries. The changes are designed to take effect one year after the bill's enactment. Key provisions include a substantial increase in the general income exclusion from $240 to $1,892 and the earned income exclusion from $780 to $6,149, with both amounts subject to annual inflation adjustments based on the Consumer Price Index for Elderly Consumers (CPI-E). The bill also raises the resource limits for individuals from $2,250 to $10,000 and for couples from $3,000 to $20,000, similarly indexed for inflation. These adjustments aim to allow beneficiaries to retain more income and savings without losing eligibility. Furthermore, the bill significantly revises SSI benefit calculations. For calendar years after 2026, individual benefits will be set at the annual poverty guideline for a single individual, and couple benefits will be twice that amount, effectively repealing the current marriage penalty . This change ensures that SSI benefits provide a more adequate standard of living for recipients. Several administrative rules are also reformed. The bill excludes support and maintenance furnished in kind from countable income and ensures that qualified retirement accounts are not considered countable resources. It repeals the penalty for disposing of resources for less than fair market value, although it retains a notification requirement for Medicaid purposes. Additionally, refunds from State earned income tax credits and State child tax credits , as well as Tribal general welfare payments , will be excluded from both income and resource calculations. Other important changes include the elimination of requirements for dedicated accounts for certain past-due benefits and the removal of the installment payment requirement for large past-due benefits. The period for excluding certain payments from countable resources is extended from 9 to 21 months, and rules for determining marital relationships are aligned with Social Security Title II. Crucially, the bill extends the full Supplemental Security Income program to Puerto Rico, the United States Virgin Islands, Guam, and American Samoa , granting the Commissioner of Social Security authority to adapt the program to the specific needs of these territories.