Preserving Social Security and Medicare for Citizens Act of 2026

This bill aims to significantly alter eligibility requirements for federal benefit programs and expand the FICA tax base. It specifically amends the Social Security Act to ensure that monthly Social Security benefits are only payable to U.S. citizens, nationals, or aliens lawfully admitted for permanent residence. Furthermore, the legislation modifies existing provisions to limit Medicare eligibility to certain individuals, aligning with the intent to restrict benefits to specific populations. To support these programs, the bill also expands the types of remuneration subject to FICA taxes by removing several exemptions from the Internal Revenue Code. These changes are intended to take effect for Social Security benefits in months after enactment and for FICA taxes in taxable years beginning after the year of enactment.