A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to remove the ceiling on the amount of an individual's wages and self-employment income which is subject to social security tax.

Amends the Internal Revenue Code and Title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the ceiling on the amount of an individual's wages and self-employment income which is subject to social security tax.