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Distributional Consequences of Taxing Social Security Benefits: Current Law and Alternative Schemes

机译：对社会保障福利征税的分配后果：现行法律和替代方案

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With the passage of the Social Security Amendments of 1983, benefits from the Old Age, Survivors, and Disability Insurance (OASDI) program for the first time became subject to the personal income tax. Congress chose to tax social security benefits in a manner similar to the tax treatment of Unemployment Insurance (UI) benefits. Beginning in 1984, taxpayers for whom the sum of adjusted gross income, nontaxable interest income, and one-half of social security benefits exceeds a threshold, must include in taxable income one-half of the amount above the threshold, up to a maximum of one-half of social security benefits. The thresholds, which are fixed in nominal terms, were set at $25,000 for single taxpayers, $32,000 for married taxpayers filing joint returns, and $0 for married taxpayers filing separate returns. The new tax is estimated to generate $2.6 billion in income tax revenues in calendar year 1984, and $26.6 billion in revenues over calendar years 1984-1989.

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