The Social Security 2100 Act seeks to protect and improve Social Security benefits for current and future generations while strengthening the program's financial foundation. The bill is structured into three main titles: Strengthening Benefits, Strengthening the Trust Fund, and Strengthening Service Delivery. Under Title I, the bill proposes several benefit enhancements. It includes an across-the-board benefit increase for a decade and implements a more accurate cost-of-living adjustment (COLA) by using the Consumer Price Index for Elderly Consumers (CPI-E). The bill also increases the minimum benefit for long-term low earners and raises the income thresholds for the taxation of Social Security benefits. Further benefit improvements include enhancing provisions for widows and widowers in two-income households and increasing benefits for beneficiaries after 15 years of eligibility. It introduces caregiver credits for individuals providing care to dependent relatives and eliminates the 5-month waiting period for disability benefits, establishing a gradual offset for disability beneficiaries with earnings. The bill also extends child's benefits for post-secondary school students up to age 26 and increases access to benefits for children living with grandparents or other relatives. Finally, it prevents unintended drops in benefits related to the National Average Wage Index and includes provisions to hold SSI, Medicaid, and CHIP beneficiaries harmless from benefit increases. Title II focuses on strengthening the Social Security Trust Fund . A major change is the repeal of the limitation on the Social Security wage base for FICA and SECA taxes after 2026, meaning all earnings would be subject to these taxes. It also includes earnings over the contribution and benefit base in the Social Security benefit formula and applies Social Security tax to net investment income . The bill consolidates the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund . Title III addresses strengthening service delivery . It mandates rebuilding the Social Security Administration's customer service workforce and imposes a moratorium on the closure or consolidation of field offices, establishing new requirements for any future changes. The bill also includes robust measures for protecting Americans' Social Security data , prohibiting access by political appointees and special government employees, and establishing civil penalties for unauthorized access or disclosure. It aims to end the wrongful invalidation of Social Security account numbers and limits the rate at which overpayments can be recovered from beneficiaries. Additionally, it clarifies the requirement to mail Social Security account statements and ensures access to professional representation for claimants.