Session of 2000
House Concurrent Resolution No. 5056
Committee on Taxation

10             A  CONCURRENT  RESOLUTION memorializing Congress to elimi-
11             nate or significantly reduce taxation of Social Security benefits.
13             WHEREAS,  Social Security is a national, mandatory program requir-
14       ing nearly all Americans to contribute a portion of their wages during
15       their working years into a system which provides a benefit to such workers
16       upon retirement; and
17             WHEREAS,  Many Americans pay Social Security taxes for over 40
18       years before becoming eligible to receive any benefits from the system;
19       and
20             WHEREAS,  For many Americans, the receipt of Social Security ben-
21       efits is but a return of taxes paid during their working years. Present law,
22       however, requires recipients to pay income taxes on a portion of Social
23       Security benefits received--resulting in a tax on the return of earlier taxes
24       paid into the system; and
25             WHEREAS,  Current law provides that up to 85% of Social Security
26       benefits are subject to income taxes, a bitter pill to swallow by retirees
27       living on a fixed income: Now, therefore,
28             Be it resolved by the House of Representatives of the State of Kansas,
29       the Senate concurring therein: That the Congress of the United States
30       be memorialized to eliminate or substantially reduce the taxation of Social
31       Security benefits; and
32             Be it further resolved: That if this onerous tax cannot be eliminated,
33       such tax should be limited to taxation of the lesser of 20% of annual
34       benefits received or 20% of the excess of adjusted gross income over a
35       base of $64,000 for married taxpayers filing jointly and $50,000 for all
36       other taxpayers; and
37             Be it further resolved: That the Secretary of State be directed to send
38       an enrolled copy of this resolution to each member of the Kansas Con-
39       gressional delegation.