This bill proposes to amend the Internal Revenue Code of 1986 by adding a new subsection to Section 86, which governs the taxation of social security benefits. The primary goal is to introduce inflation adjustments to the base amount and adjusted base amount thresholds that determine how much of an individual's social security benefits are subject to federal income tax. Specifically, for taxable years beginning after 2026, the dollar amounts specified in the current law for these thresholds will be increased annually. These increases will be based on a cost-of-living adjustment , calculated by substituting "calendar year 2025" for "calendar year 2016" in the existing formula, and any adjusted amount will be rounded to the next highest multiple of $100. This measure aims to prevent "bracket creep" where inflation causes more social security benefits to become taxable without an actual increase in purchasing power.