Senior Citizens’ Freedom to Work Act of 2026

This bill proposes to eliminate the current retirement earnings test under Title II of the Social Security Act. Its core purpose is to prevent the reduction of Social Security benefits for individuals who continue to work and earn income above specified thresholds after claiming retirement benefits. By repealing these provisions, the legislation aims to allow beneficiaries to earn unlimited income without penalty while receiving their full Social Security retirement payments. The legislation specifically repeals multiple subsections of Section 203 of the Social Security Act, which are instrumental in administering the retirement earnings test. It also includes numerous conforming amendments to other sections of the Social Security Act to ensure consistency and remove outdated references to the repealed earnings test provisions. These changes collectively dismantle the legal framework that currently links earned income to Social Security benefit reductions. Beyond Social Security, the bill extends its scope to the Railroad Retirement Program , repealing similar deductions on benefits due to work under the Railroad Retirement Act of 1974. This ensures that railroad retirees also benefit from the elimination of earnings-based benefit reductions. All amendments made by this legislation are scheduled to apply to taxable years ending after December 31, 2026 , providing a clear implementation timeline for these significant changes.