text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Senior Citizens' Freedom to Work Act 
  of 2017''.
  
  SEC. 2. REPEAL OF THE RETIREMENT EARNINGS TEST.
  
      (a) In General.--Subsections (b), (c)(1), (d), (f), (h), (j), and 
  (k) of section 203 of the Social Security Act (42 U.S.C. 403) are 
  repealed.
      (b) Conforming Amendments.--Section 203 of such Act (as amended by 
  subsection (a)) is further amended--
              (1) by redesignating subsections (c), (e), (g), and (l) as 
          subsections (b), (c), (d), and (e), respectively;
              (2) in subsection (b) (as so redesignated)--
                      (A) by striking ``Noncovered Work Outside the 
                  United States or'';
                      (B) by redesignating paragraphs (2), (3), and (4) 
                  as paragraphs (1), (2), and (3), respectively;
                      (C) by striking ``paragraphs (2), (3), and (4) 
                  of''; and
                      (D) by striking the last sentence.
              (3) in subsection (c) (as so redesignated), by striking 
          ``subsections (c) and (d)'' and inserting ``subsection (b)'';
              (4) in subsection (d) (as so redesignated), by striking 
          ``subsection (c)'' each place it appears and inserting 
          ``subsection (b)''; and
              (5) in subsection (e) (as so redesignated), by striking 
          ``subsection (g) or (h)(1)(A)'' and inserting ``subsection 
          (d)''.
      (c) Additional Conforming Amendments.--
              (1) Provisions relating to benefits terminated upon 
          deportation.--Section 202(n)(1) of the Social Security Act (42 
          U.S.C. 402(n)(1)) is amended by striking ``Section 203(b), (c), 
          and (d)'' and inserting ``Section 203(b)''.
              (2) Provisions relating to exemptions from reductions based 
          on early retirement.--Section 202(q) of such Act (42 U.S.C. 
          402(q)) is amended--
                      (A) in paragraph (5)(B), by striking ``section 
                  203(c)(2)'' and inserting ``section 203(b)(1)''; and
                      (B) in paragraph (7)(A), by striking ``deductions 
                  under section 203(b), 203(c)(1), 203(d)(1), or 222(b)'' 
                  and inserting ``deductions on account of work under 
                  section 203 (as in effect on the day before the date of 
                  the enactment of the Senior Citizens' Freedom to Work 
                  Act of 2017) or deductions under section 222(b)''.
              (3) Provisions relating to exemptions from reductions based 
          on disregard of certain entitlements to child's insurance 
          benefits.--Section 202(s) of such Act (42 U.S.C. 402(s)) is 
          amended--
                      (A) in paragraph (1), by striking ``paragraphs (2), 
                  (3), and (4) of section 203(c)'' and inserting 
                  ``paragraphs (1), (2), and (3) of section 203(b)''; and
                      (B) in paragraph (3), by striking ``The last 
                  sentence of subsection (c) of section 203, subsection 
                  (f)(1)(C) of section 203, and subsections'' and 
                  inserting ``Subsections''.
              (4) Provisions relating to suspension of aliens' 
          benefits.--Section 202(t)(7) of such Act (42 U.S.C. 402(t)(7)) 
          is amended by striking ``Subsections (b), (c), and (d)'' and 
          inserting ``Subsection (b)''.
              (5) Provisions relating to reductions in benefits based on 
          maximum benefits.--Section 203(a)(3)(B)(iii) of such Act (42 
          U.S.C. 403(a)(3)(B)(iii)) is amended by striking ``and 
          subsections (b), (c), and (d)'' and inserting ``and subsection 
          (b)''.
              (6) Provisions relating to penalties for misrepresentations 
          concerning earnings for periods subject to deductions on 
          account of work.--Section 208(a)(1)(C) of such Act (42 U.S.C. 
          408(a)(1)(C)) is amended by striking ``under section 203(f) of 
          this title for purposes of deductions from benefits'' and 
          inserting ``under section 203 (as in effect on the day before 
          the date of the enactment of the Senior Citizens' Freedom to 
          Work Act of 2017) for purposes of deductions from benefits on 
          account of work''.
              (7) Provisions taking into account earnings in determining 
          benefit computation years.--Clause (I) in the next to last 
          sentence of section 215(b)(2)(A) of such Act (42 U.S.C. 
          415(b)(2)(A)) is amended by striking ``no earnings as described 
          in section 203(f)(5) in such year'' and inserting ``no wages, 
          and no net earnings from self-employment (in excess of net loss 
          from self-employment), in such year''.
              (8) Provisions relating to rounding of benefits.--Section 
          215(g) of such Act (42 U.S.C. 415(g)) is amended by striking 
          ``and any deduction under section 203(b)''.
              (9) Provisions defining income for purposes of ssi.--
          Section 1612(a) of such Act (42 U.S.C. 1382a(a)) is amended--
                      (A) in paragraph (1)(A), by striking ``as 
                  determined under section 203(f)(5)(C)'' and inserting 
                  ``as defined in the last two sentences of this 
                  subsection''; and
                      (B) by adding at the end (after and below paragraph 
                  (2)(H)) the following:
  ``For purposes of paragraph (1)(A), the term `wages' means wages as 
  defined in section 209, but computed without regard to the limitations 
  as to amounts of remuneration specified in paragraphs (1), (6)(B), 
  (6)(C), (7)(B), and (8) of section 209(a). In making the computation 
  under the preceding sentence, (A) services which do not constitute 
  employment as defined in section 210, performed within the United 
  States by an individual as an employee or performed outside the United 
  States in the active military or naval services of the United States, 
  shall be deemed to be employment as so defined if the remuneration for 
  such services is not includible in computing the individual's net 
  earnings or net loss from self-employment for purposes of title II, and 
  (B) the term `wages' shall be deemed not to include (i) the amount of 
  any payment made to, or on behalf of, an employee or any of his or her 
  dependents (including any amount paid by an employer for insurance or 
  annuities, or into a fund, to provide for any such payment) on account 
  of retirement, or (ii) any payment or series of payments by an employer 
  to an employee or any of his or her dependents upon or after the 
  termination of the employee's employment relationship because of 
  retirement after attaining an age specified in a plan referred to in 
  section 209(a)(11)(B) or in a pension plan of the employer.''.
      (d) Repeal of Deductions on Account of Work Under the Railroad 
  Retirement Program.--
              (1) In general.--Section 2 of the Railroad Retirement Act 
          of 1974 (45 U.S.C. 231a) is amended--
                      (A) by striking subsection (f); and
                      (B) by striking subsection (g)(2) and by 
                  redesignating subsection (g)(1) as subsection (g).
              (2) Conforming amendments.--
                      (A) Section 3(f)(1) of such Act (45 U.S.C. 
                  231b(f)(1)) is amended in the first sentence by 
                  striking ``before any reductions under the provisions 
                  of section 2(f) of this Act,''.
                      (B) Section 4(g)(2) of such Act (45 U.S.C. 
                  231c(g)(2)) is amended--
                              (i) in clause (i), by striking ``shall, 
                          before any deductions under section 2(g) of 
                          this Act,'' and inserting ``shall''; and
                              (ii) in clause (ii), by striking ``any 
                          deductions under section 2(g) of this Act and 
                          before''.
      (e) Effective Date.--The amendments made by this section shall 
  apply with respect to taxable years ending after December 31, 2018.
target: Senior Citizens' Freedom to Work Act of 2017  This bill amends title II (Old Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act to remove limitations on the amount of outside income that an OASDI&nbsp;beneficiary may earn without incurring a reduction in benefits.
feat_title: Senior Citizens’ Freedom to Work Act of 2017