To require the Commissioner of Social Security and the Secretary of the Treasury to develop and implement measures to eliminate and prevent mismatching of earnings information maintained by the Social Security Administration and the Internal Revenue Service resulting in underpayment of social security benefits.

Directs the Commissioner of Social Security and the Secretary of the Treasury jointly to: (1) study and report to specified congressional committees on the inability of the Social Security Administration to provide for American workers their full social security benefits by reason of insufficiency of information held by the Administration necessary for correctly identifying accounts for the earnings of such workers; and (2) take appropriate remedial measures, including devising and implementing a procedure for resolving new discrepancies involving uncredited earnings in the suspense file.