Social Security Enhancement and Protection Act of 2025

The Social Security Enhancement and Protection Act of 2025 increases benefits for low-wage workers based on years of work, with minimum benefits ranging from 36.7% for 11 years of work to 100% for 30+ years. It creates a new benefit for beneficiaries with 16+ years of coverage after eligibility, with increases from 20% to 100% based on years covered. The bill extends child benefits for full-time post-secondary students up to age 26 (previously 19), changes how high earnings are taxed with decreasing taxable percentages from 90% in 2026 to 0% after 2035, and increases Social Security tax rates for employees, employers, and self-employed individuals.