This legislative proposal seeks to amend the Internal Revenue Code of 1986 by eliminating the taxation of Social Security benefits. Specifically, it adds a new subsection to Section 86, ensuring that Social Security benefits are no longer included in gross income for any taxable year beginning after the date of the bill's enactment. To safeguard the financial stability of relevant programs, the bill includes a provision to hold Social Security Trust Funds harmless . It mandates the appropriation of funds from the Treasury to offset any reduction in transfers to Social Security Act and Railroad Retirement Act of 1974 funds resulting from this tax change. Furthermore, Congress expresses its sense that tax increases will not be utilized to provide the revenue necessary for these appropriations.