To amend the Internal Revenue Code of 1986 to repeal the inclusion in gross income of Social Security benefits.

HR 9359 would stop counting Social Security benefits as taxable income for most recipients by repealing a provision in tax law that currently requires some beneficiaries to pay federal income tax on their benefits. The bill directly affects individuals receiving Social Security benefits who currently have portions of those benefits included in their taxable income. To offset the resulting loss of tax revenue for Social Security programs, the bill mandates that the government compensates the Social Security trust funds with equivalent funding each fiscal year. This change would take effect for tax years beginning after the bill's enactment.