A bill to amend title II of the Social Security Act and chapter 21 of the Internal Revenue Code of 1954 to provide mandatory social security coverage for Members of Congress, offsetting against any benefits based on such coverage the amount of any civil service annuities simultaneously payable (on the basis of such coverage) to such Members or their survivors.

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act and the Internal Revenue Code to include all Members of Congress under the Federal Old-Age, Survivors, and Disability Insurance system. Requires that the amount of any benefits based upon such coverage be reduced by the smaller of either (1) the amount of any annuity received from the Civil Service Retirement and Disability Fund or (2) the difference between social security benefits based upon service as a Member of Congress and benefits which would be payable without taking into account any remuneration paid to a Member of Congress.