Social Security Enhancement and Protection Act of 2023

This bill would increase Social Security benefits for low-income workers and long-term beneficiaries. It creates a new minimum benefit for people with 11-30 years of work, with benefits increasing from 36.7% to 100% based on years worked. It extends child benefits for full-time college students up to age 26 and gradually reduces taxable income above the Social Security contribution base from 90% in 2024 to 0% after 2033. The bill also increases Social Security tax rates for employees, employers, and self-employed individuals over time. Importantly, any benefit increases would not affect eligibility for other government assistance programs.