A bill to amend the Internal Revenue Code of 1954 to establish a threshold of $16,000 for purposes of determining the taxability of social security benefits in the case of married couples filing separate income tax returns.

Amends the Internal Revenue Code to establish a base amount of $16,000 for purposes of determining the taxable amount of social security benefits in the case of married individuals filing separate income tax returns. (Present law sets such base amount at zero.)