Senior Citizens’ Freedom to Work Act of 2026

This bill, titled the "Senior Citizens' Freedom to Work Act of 2026," aims to eliminate the current Social Security retirement earnings test. This test presently reduces the Social Security benefits of individuals who work and earn above a certain income threshold while receiving benefits, particularly before reaching their full retirement age. By repealing this test, the legislation seeks to allow beneficiaries to continue working without facing a reduction in their earned benefits. The core of the bill involves the direct repeal of several subsections within Section 203 of the Social Security Act, which govern the retirement earnings test. Furthermore, it mandates extensive conforming amendments across various sections of the Social Security Act. These amendments ensure that all references to the repealed earnings test provisions are removed and that related benefit calculations and administrative procedures are updated accordingly. Significantly, the bill also extends its reach to the Railroad Retirement Program , repealing similar deductions on account of work for railroad retirement beneficiaries. This ensures a consistent approach to earnings tests across these federal benefit programs. The changes introduced by this Act are slated to take effect for taxable years beginning after the date of its enactment.