The "Social Security 2100 Act" seeks to protect and improve the Social Security system for current and future generations. It proposes significant changes across three main areas: strengthening benefits, bolstering the trust fund, and enhancing service delivery. Many of the benefit enhancements are temporary, applying from 2027 through 2036. The bill introduces an across-the-board benefit increase by adjusting the primary insurance amount calculation. It mandates a more accurate cost-of-living adjustment (COLA) by using the higher of the CPI-W or a new CPI-E for elderly consumers. For long-term low earners, the bill establishes an increased minimum benefit tied to years of work and poverty guidelines. It also raises the income thresholds for taxation of Social Security benefits , reducing the number of beneficiaries whose benefits are subject to federal income tax. Further benefit improvements include enhanced benefits for widows and widowers in two-income households and gradual benefit increases for beneficiaries after 15 years of eligibility . The bill provides caregiver credits for individuals caring for dependent relatives, allowing them to accrue deemed wages for Social Security purposes. It also eliminates the 5-month waiting period for disability benefits and establishes a gradual offset for disability beneficiaries with earnings , replacing the current benefit termination rules. The bill extends child's benefits for post-secondary students up to age 26 and increases access to benefits for children living with a broader range of relatives , including up to fifth-degree relatives. It also includes a provision to prevent unintended drops in benefits due to fluctuations in the National Average Wage Index and ensures that benefit increases do not negatively impact eligibility for SSI, Medicaid, and CHIP . To ensure the system's solvency, the bill repeals the limitation on the Social Security wage base for FICA and SECA taxes after 2026, meaning all earnings above the current cap will be subject to Social Security taxes. It also includes earnings above the contribution and benefit base in the Social Security benefit formula at a 1% rate. Additionally, the bill applies a 12.4% Social Security tax to net investment income for high-income individuals (modified adjusted gross income over $400,000). Finally, it consolidates the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund . The bill addresses service delivery by rebuilding Social Security's customer service workforce , ensuring staffing levels do not fall below January 2025 numbers. It imposes a moratorium on field office closures and establishes strict requirements for any future closures, including public notice and hearings. Measures are also included to protect Americans' Social Security data by restricting access for political appointees and imposing civil penalties for unauthorized disclosures or invalidations of Social Security account numbers. The bill also limits the recovery rate for non-fraudulent overpayments to 10% of monthly benefits and clarifies the requirement to mail Social Security account statements.