Supplemental Security Income Restoration Act of 2026

(1) in paragraph (16), by striking; and and inserting a semicolon;

(2) in paragraph (17), by striking the period at the end and inserting; and; and

(3) by inserting after paragraph (17) the following new paragraph:

(18) any qualified retirement plan or eligible deferred compensation plan (as such terms are defined in sections 4974(c) and 457(b), respectively, of the Internal Revenue Code of 1986).

At the time an individual (and the individual’s eligible spouse, if any) applies for benefits under this title, and at the time the eligibility of an individual (and such spouse, if any) for such benefits is redetermined, the Commissioner of Social Security shall—

(A) inform such individual of the provisions of section 1917(c) providing for a period of ineligibility for benefits under title XIX for individuals who make certain dispositions of resources for less than fair market value, and inform such individual that information obtained pursuant to subparagraph (B) will be made available to the State agency administering a State plan under title XIX (as provided in paragraph (2)); and

(B) obtain from such individual information which may be used by the State agency in determining whether or not a period of ineligibility for such benefits would be required by reason of section 1917(c).

The Commissioner of Social Security shall make the information obtained under paragraph (1)(B) available, on request, to any State agency administering a State plan approved under title XIX.

(1) in section 1612(b)(19), by striking and any payment and all that follows through credit) and inserting and any refund of State income taxes made to such individual (or such spouse) by reason of a State earned income tax credit (as defined by the Secretary); and

(2) in section 1613(a)(11)—

(A) in subparagraph (A), by inserting, and any refund of State income taxes made to such individual (or such spouse) by reason of a State child tax credit (as defined by the Secretary) before the semicolon; and

(B) in subparagraph (B), by striking and any payment and all that follows through credit) and inserting and any refund of State income taxes made to such individual (or such spouse) by reason of a State earned income tax credit (as defined by the Secretary).

Section 1612(b) of the Social Security Act (42 U.S.C. 1382a(b)) is amended—

(1) in paragraph (25), by striking and at the end;

(2) in paragraph (26), by striking the period at the end and inserting; and; and

(3) by adding at the end the following new paragraph:

(27) the value of any Indian general welfare benefit (as defined in section 139E of the Internal Revenue Code of 1986) received by such individual (or such spouse).

Section 1613(a) of such Act (42 U.S.C. 1382b(a)), as amended by section 5 of this Act, is amended—

(1) in paragraph (17), by striking and at the end;

(2) in paragraph (18), by striking the period at the end and inserting; and; and

(3) by adding at the end the following new paragraph:

(19) the value of any Indian general welfare benefit (as defined in section 139E of the Internal Revenue Code of 1986) received by such individual (or such spouse).

Section 1631(a)(2) of the Social Security Act (42 U.S.C. 1383(a)(2)) is amended by striking subparagraph (F).

Section 1631(a)(2) of the Social Security Act (42 U.S.C. 1383(a)(2)), as amended by subsection (a), is amended—

(A) by redesignating subparagraphs (G), (H), and (I) as subparagraphs (F), (G), and (H), respectively;

(B) in subparagraph (B)(vii)(I), by striking subparagraph (I) and inserting subparagraph (H);

(C) in subparagraph (D)—

(i) in clause (i), by striking subparagraphs (E) and (F) and inserting subparagraph (E); and

(ii) in clause (ii), by striking subparagraph (I) and inserting subparagraph (H);

(D) in subparagraph (E), by striking subparagraph (H)(ii) and inserting subparagraph (G)(ii); and

(E) in subparagraph (F)(i)(II), as redesignated by subparagraph (A), by striking subparagraph (I) and inserting subparagraph (H).

Section 1612(b) of the Social Security Act is amended—

(i) by striking paragraph (21); and

(ii) by redesignating paragraphs (22) through (26) as paragraphs (21) through (25), respectively.

Section 1613(a)(17) of such Act is amended by striking section 1612(b)(26) and inserting section 1612(b)(25).

Section 1613(a) of the Social Security Act, as amended by section 5, is amended—

(A) by striking paragraph (12); and

(B) by redesignating paragraphs (13) through (18) as paragraphs (12) through (17), respectively.

Amounts transferred from an account established on behalf of an individual as described in section 1631(a)(2)(F) of the Social Security Act (42 U.S.C. 1383(a)(2)(F)) (as in effect on the day before the date of enactment of this Act) into another account of the individual as a result of the amendments made by this section shall not be taken into account as income or resources of such individual for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of such benefits or assistance, under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.), under any other Federal program, or under any State or local program financed in whole or in part with Federal funds.

Section 1631(a) of the Social Security Act (42 U.S.C. 1383(a)) is amended by striking paragraph (10).

Section 1631(a)(1) of such Act (42 U.S.C. 1383(a)(1)) is amended by striking (subject to paragraph (10)).

Section 1614(d) of the Social Security Act (42 U.S.C. 1382c(d)) is amended by striking except that and all that follows through the period at the end and inserting except that if two individuals have been determined to be married under section 216(h)(1) for purposes of title II they shall be considered (from and after the date of such determination or the date of their application for benefits under this title, whichever is later) to be married for purposes of this title..

Title XVI of the Social Security Act (42 U.S.C. 1381 et seq.) is amended—

(1) in section 1611(e)(3)—

(A) by striking a husband and wife each place it appears and inserting two married individuals; and

(B) by striking such husband and wife and inserting such married individuals;

(2) in section 1614(b)—

(A) in the first sentence, by striking the husband or wife of and inserting married to; and

(B) in the second sentence, by striking husband and wife and inserting married; and

(3) in section 1631(b)(1)(A)(i), by striking husband or wife and inserting spouse.

Section 303 of the Social Security Amendments of 1972 (42 U.S.C. 301 note; Public Law 92–603 86 Stat. 1484) is amended by striking subsection (b).

Section 1101(a)(1) of the Social Security Act (42 U.S.C. 1301(a)(1)) is amended by striking the 5th sentence and inserting the following: Such term when used in title XVI includes Puerto Rico, the United States Virgin Islands, Guam, and American Samoa..

Section 1108 of such Act (42 U.S.C. 1308) is amended—

(A) in the section heading, by striking; limitation on total payments;

(B) by striking subsection (a); and

(C) in subsection (c), by striking paragraphs (2) and (4) and redesignating paragraphs (3) and (5) as paragraphs (2) and (4), respectively.

Section 1614(a)(1)(B) of such Act (42 U.S.C. 1382c(a)(1)(B)) is amended—

(A) in clause (i)(I), by inserting or national, after citizen;

(B) in clause (i)(II), by adding; or at the end; and

(C) in clause (ii), by inserting or national after citizen.

Section 1614(e) of such Act (42 U.S.C. 1382c(e)) is amended by striking and the District of Columbia and inserting, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and American Samoa.

The Commissioner of Social Security may waive or modify any statutory requirement relating to the provision of benefits under the Supplemental Security Income Program under title XVI of the Social Security Act in Puerto Rico, the United States Virgin Islands, Guam, or American Samoa, to the extent that the Commissioner deems it necessary in order to adapt the program to the needs of the territory involved.