Congressional Research Service Reports - 177 Matching Results
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- Social Security: Raising or Eliminating the Taxable Earnings Base
- This report discusses the Social Security taxes that are levied on covered earnings up to a maximum level (base) set each year. It includes information about how the base has been determined demographically and how it has changed over time, as well as possible future implications and impacts of either raising or eliminating the base, with arguments for and against.
- The Social Security Retirement Age
- This report discusses the social security retirement age and the differences in monthly benefits received by individuals taking social security early or after full retirement age (FRA). Increases in the retirement age and various proposals related to changes in the timing of benefits is also discussed.
- Social Security Primer
- This report provides an overview of Social Security financing and benefits under current law. The report covers a brief history of the program; Social Security financing and the status of the trust funds; how Social Security benefits are computed; the types of Social Security benefits available to workers and their family members; the basic eligibility requirements for each type of benefit; the scheduled increase in the Social Security retirement age; and the federal income taxation of Social Security benefits.
- Social Security: Cost-of-Living Adjustments
- This report discusses the cost-of-living adjustments (COLAs) for Social Security and the upcoming COLA set to begin in January 2018. Calculations used to determine COLA amounts and a brief history of their use is also included.
- Social Security: The Trust Funds
- This report covers how the Social Security program is financed and how the Social Security trust funds work. It will be updated annually to reflect current projections of the financial status of the Social Security trust funds.
- Social Security: What Would Happen if the Trust Funds Ran Out?
- This report explains what the Social Security trust funds are and how they work. It describes the historical operations of the trust funds and the Social Security trustees' projections of future operations. It explains what could happen if Congress allowed the trust funds to run out. It also analyzes two scenarios that assume Congress waits until the moment of insolvency to act, showing the magnitude of benefit cuts or tax increases needed and how such changes would affect beneficiaries.
- The Growing Gap in Life Expectancy by Income: Recent Evidence and Implications for the Social Security Retirement Age
- This report provides a brief overview of the concept of life expectancy, how it is measured, and how it has changed over time in the United States. While life expectancy may be studied in a variety of contexts, this report focuses on the link between life expectancy and socioeconomic status (SES), as measured by lifetime income. In particular, this report synthesizes recent research on the life expectancy gap by income and the relationship between this gap and Social Security benefits. Finally, this report discusses the implications of this research for one type of Social Security reform proposal: increasing the Social Security retirement age.
- Social Security Primer
- This report provides an overview of Social Security financing and benefits under current law. Specifically, the report covers the origins and a brief history of the program; Social Security financing and the status of the trust funds; how Social Security benefits are computed; the types of Social Security benefits available to workers and their family members; the basic eligibility requirements for each type of benefit; the scheduled increase in the Social Security retirement age; and the federal income taxation of Social Security benefits.
- The Social Security Retirement Age
- This report discusses the two important ages that may affect a worker's plans to claim Social Security retired-worker benefits. Workers may claim full Social Security benefits at the full retirement age (FRA), which is rising gradually to age 67 for workers who were born in 1960 or later. Retired workers may claim benefits as early as age 62, which is known as the early eligibility age (EEA). Social Security benefits are reduced, however, for every month that retired worker benefits are claimed before the FRA.
- Social Security: Calculation and History of Taxing Benefits
- This report discusses the calculations that go into taxing Social Security benefits, which prior to 1984 were exempt from taxation but have since been taxed at gradually increasing levels.
- Social Security: Cost-of-Living Adjustments
- This report discusses the issues surrounding Social Security recipients that usually receive an annual cost-of-living adjustment (COLA).
- Social Security: The Windfall Elimination Provision (WEP)
- This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or "windfall" these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers' relatively small portion of their careers in Social Security-covered employment. The report provides information about how the provision works, who is affected, history and rationale, impacts, and relevant legislation.
- Community Services Block Grants (CSBG): Background and Funding
- This report provides information on the Community Services Block Grant (CSBG), which funds a network of local antipoverty agencies. It begins with background information on the CSBG and related activities, discusses a proposal pending in Congress to reauthorize CSBG and related activities, summarizes a new "Upward Mobility Project" initiative of the Obama Administration, and discusses current and recent funding activities affecting the CSBG.
- Potential Impact of No Social Security COLA on Medicare Part B Premiums in 2016
- This report provides an overview of Medicare Part B premiums, the relationship between the Social Security cost-of-living increase (COLA) and Part B premiums, and the potential impact of a projected 0% Social Security COLA in 2016 on Medicare premiums, based on recent projections by the Medicare Trustees.
- Social Security: The Windfall Elimination Provision (WEP)
- This report discusses the windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment.
- The Social Security Retirement Age: In Brief
- This report discusses the two important ages that may affect a worker's plans to claim Social Security retired-worker benefits. Workers may claim full Social Security benefits at the full retirement age (FRA), which is rising gradually to age 67 for workers who were born in 1960 or later. Retired workers may claim benefits as early as age 62, which is known as the early eligibility age (EEA). Social Security benefits are reduced, however, for every month that retired worker benefits are claimed before the FRA.
- Uncertainty in Financial Projections of Social Security
- The financial outlook for Social Security has been the subject of much analysis and debate. This report briefly discusses a report from the Social Security Board of Trustees which contains the federal government's official financial projections for the Social Security program.
- Health Care-Related Expiring Provisions, First Session of the 114th Congress
- This report provides a list of selected health-related programs and activities under specified titles of the Social Security Act (SSA).
- Social Security and Same-Sex Marriage: Frequently Asked Questions
- This report addresses a number of frequently asked questions regarding the eligibility of same-sex couples for Social Security benefits and the interpretation of state marriage laws. These questions include those relating to general eligibility and the application process for same-sex couples and those in other types of legal relationships.
- Social Security Administration (SSA): Budget Issues
- This report provides an overview of the Social Security Administration's mandatory spending but largely focuses on discretionary appropriations for the agency's administrative expenses. The size of the annual appropriations for administrative expenses affects the agency's ability to effectively administer the SSA's benefit programs and conduct program integrity activities designed to ensure that only eligible persons receive federal benefits.
- How Social Security Benefits Are Computed: In Brief
- This report discusses how Social Security benefits are currently computed, including information about eligibility, earnings, cost-of-living adjustments, factors that can affect benefit levels, and benefits for dependents.
- Social Security Disability Insurance (SSDI) Reform: An Overview of Proposals to Manage the Growth in the SSDI Rolls
- This report provides background information on Social Security Disability Insurance (SSDI). Also, this report provides an overview of proposals to manage the long-term growth in the SSDI rolls. Most of the proposals focus on reducing the inflow (enrollment) of new beneficiaries into the program.
- Community Services Block Grants (CSBG): Background and Funding
- This report provides information on the Community Services Block Grant (CSBG), which is the modern-day program that continues to fund this network of local antipoverty agencies. The report also describes several smaller related programs that are administered by the same federal office that currently oversees the CSBG.
- Social Security: Cost-of-Living Adjustments
- To compensate for the effects of inflation, Social Security recipients usually receive an annual cost-of-living adjustment (COLA). Benefits will be increased by 1.7% in 2015, following an increase of 1.5% in 2014. This report discusses how the COLA is determined.
- Social Security Reform: Legal Analysis of Social Security Benefit Entitlement Issues
- This report addresses selected legal issues that may be raised regarding entitlement to Social Security benefits as Congress considers possible changes to the Social Security program in view of projected long-range shortfalls in the Social Security Trust Funds.
- Social Security Administration (SSA): Budget Issues
- This report provides an overview of the Social Security Administration (SSA) mandatory spending but largely focuses on discretionary appropriations for the agency’s administrative expenses. The size of the annual appropriations for administrative expenses affects the agency’s ability to effectively administer the SSA’s benefit programs as well as conduct program integrity activities designed to ensure that only eligible persons receive federal benefits.
- Social Security: What Would Happen If the Trust Funds Ran Out?
- This report explains what the Social Security trust funds are and how they work. It describes the historical operations of the trust funds and the Social Security trustees' projections of future operations. It explains what could happen if Congress allowed the trust funds to run out. It also analyzes two scenarios that assume Congress waits until the moment of insolvency to act, showing the magnitude of benefit cuts or tax increases needed and how such changes would affect beneficiaries.
- Social Security: Trust Fund Investment Practices
- This report describes Social Security trust fund investment practices under current law.
- Social Security: Calculation and History of Taxing Benefits
- This report discusses the calculations that go into taxing Social Security benefits, which prior to 1984 were exempt from taxation but have since been taxed at gradually increasing levels.
- Primer on Disability Benefits: Social Security Disability Insurance (SSDI) and Supplemental Security Income (SSI)
- This report provides an overview on federal disability benefits programs including Social Security Disability Insurance (SSDI), which is an insurance program that provides benefits to individuals who have paid into the system and meet certain minimum work requirements, and Supplemental Security Income (SSI), which is a means-tested program that does not have work or contribution requirements, but restricts benefits to those who meet certain financial eligibility criteria.
- Social Security: The Trust Fund
- This report covers how the Social Security program is financed and how the Social Security trust fund works.
- Social Security: The Lump-Sum Death Benefit
- This report provides a brief description of the Lump-Sum Death Benefit and discusses the number of benefit payments and total spending.
- Social Security: Minimum Benefits
- This report explains how the Special Minimum Primary Insurance Amount (PIA) functions under current law and presents arguments for and against expanding it. It then discusses criteria for evaluating proposals for change and describes some specific options for increasing benefits paid to people with low earnings or low income
- How Social Security Benefits Are Computed: In Brief
- This report discusses how Social Security benefits are currently computed, including information about eligibility, earnings, cost-of-living adjustments, factors that can affect benefit levels, and benefits for dependents.
- Social Security: The Government Pension Offset (GPO)
- This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.
- Social Security: The Windfall Elimination Provision (WEP)
- This report discusses windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment. Opponents contend the provision is basically imprecise and can be unfair.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- Social Security: Calculation and History of Taxing Benefits
- This report discusses the Social Security system that provides monthly benefits to qualified retirees, disabled workers, and their spouses and dependents.
- Community Services Block Grants (CSBG): Background and Funding
- This report looks at the purpose and background of Community Services Block Grants (CSBG), which provide federal funds to states, territories, and tribes for distribution to local agencies to support a wide range of community-based activities to reduce poverty. It includes program data, funding activity for fiscal years 2013 and 2014, and proposals for FY2015.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- The Social Security Number: Legal Developments Affecting Its Collection, Disclosure, and Confidentiality
- This report provides a comprehensive list of federal developments affecting use of the social security number, from 1935 to the present. This list includes federal statutes regulating the collection and disclosure of SSNs, as well as specific authorizations for the use of SSNs, confidentiality provisions, and criminal provisions relating to SSN misuse.
- Social Security Disability Insurance (SSDI): The Five-Month Waiting Period for Benefits
- This report explains the five-month waiting period for Social Security Disability Insurance (SSDI) benefits and its legislative history. Social Security Disability Insurance (SSDI) is authorized by Title II of the Social Security Act and provides income replacement for eligible individuals who are unable to work due to a longterm injury or illness that is expected to last at least one year or result in death.
- Ticket to Work and Self-Sufficiency Program: Overview and Current Issues
- This report provides an overview of how the Ticket to Work program operates and addresses several issues related to the Ticket program. First, it provides a brief background on the Social Security Disability Insurance (SSDI) and Supplemental Security Income (SSI) programs and a legislative history on how the Ticket program evolved. Second, this report provides an in-depth explanation on the various components and regulations of the Ticket to Work program in its current form and prior to major regulatory changes in July 2008. Third, it examines other work incentive programs created by Ticket to Work legislation and concludes with a discussion on the issues surrounding implementation of the Ticket program.
- Social Security: Major Decisions in the House and Senate Since 1935
- This report is a reference document on the major statutory decisions made by Congress on the Social Security program, including a summary table of all of the legislation discussed.
- Social Security Reform: Current Issues and Legislation
- This report discusses The Social Security reform, which is an issue of interest to policy makers that arises in various contexts, from improving retirement security to reducing federal budget deficits. The report looks at the Social Security debate, Social Security future projections, and public opinion on Social Security reform. It also looks at past reform measures, from the 109th-112th Congress, none of which received congressional action.
- Community Services Block Grants (CSBG): Background and Funding
- This report looks at the purpose and background of Community Services Block Grants (CSBG), which provide federal funds to states, territories, and tribes for distribution to local agencies to support a wide range of community-based activities to reduce poverty. CSBG was last reauthorized in 1998, although and related programs have been funded by Congressional approval since then.
- Social Security: Cost-of-Living Adjustments
- This report discusses the issues surrounding Social Security recipients that usually receive an annual cost-of-living adjustment (COLA).
- Social Security: What Would Happen If the Trust Funds Ran Out?
- This report explains what the Social Security trust funds are and how they work. It describes the historical operations of the trust funds and the Social Security trustees' projections of future operations. It explains what could happen if Congress allowed the trust funds to run out. It also analyzes two scenarios that assume Congress waits until the moment of insolvency to act, showing the magnitude of benefit cuts or tax increases needed and how such changes would affect beneficiaries.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- Social Security Reform: Legal Analysis of Social Security Benefit Entitlement Issues
- This report addresses selected legal issues which may be raised regarding entitlement to Social Security benefits as Congress considers possible changes to the Social Security program, and in view of projected long-range shortfalls in the Social Security Trust Funds.