The Supplemental Security Income Restoration Act of 2026 aims to modernize and expand the Supplemental Security Income (SSI) program by updating its eligibility criteria and benefit structure. It significantly increases the general income exclusion from $240 to $1,892 and the earned income exclusion from $780 to $6,149 . Both these amounts will be adjusted annually for inflation using the Consumer Price Index for Elderly Consumers (CPI-E). Furthermore, the bill raises the resource limits for individuals from $2,250 to $20,000 and for couples from $1,500 to $10,000 , with these limits also subject to annual inflation adjustments. A key provision reforms SSI benefit calculations, setting the individual benefit rate to the annual poverty guideline for a single individual after 2026. For couples, the benefit rate will be twice the individual poverty guideline, effectively eliminating the long-standing marriage penalty for benefit amounts. The legislation broadens the types of assets and income excluded from SSI calculations. It removes in-kind support and maintenance (ISM) from countable income and excludes qualified retirement accounts and eligible deferred compensation plans from countable resources. Refunds from State earned income tax credits and State child tax credits , as well as Indian general welfare benefits , are also explicitly excluded from income and resource determinations. Administrative burdens are reduced by eliminating the requirement for dedicated accounts for certain past-due benefits and removing the installment payment requirement for large past-due benefits. The bill also extends the period for excluding certain payments, such as disaster relief, from countable resources from 9 months to 21 months . Additionally, it aligns SSI marital relationship rules with those of the broader Social Security program. A significant expansion of the program involves extending full SSI eligibility to residents of Puerto Rico, the United States Virgin Islands, Guam, and American Samoa , removing previous limitations on federal payments to these territories. The Commissioner of Social Security is granted waiver authority to adapt the program to the specific needs of these territories, and U.S. nationals are to be treated the same as citizens for eligibility purposes.