On the campaign trail, President Donald Trump promised to eliminate taxes for Social Security recipients. An ad claims the “One Big Beautiful Bill” — the reconciliation bill he backs — will give them tax relief.
The American Action Network released an ad in 28 congressional districts, criticizing Democrats who voted against the bill. “President Trump is providing real relief for American families,” the video, uploaded June 4 to YouTube, said. “A tax cut for Social Security recipients, eliminating taxes on tips and overtime, putting money back in your pocket.”
The group is a sister organization of the Congressional Leadership Fund, a super PAC that aims to ensure a Republican House majority. House Speaker Mike Johnson has endorsed this super PAC.
The tax and spending bill would provide a tax deduction for people age 65 and older, many of whom are Social Security beneficiaries. But it’s misleading to describe it as a blanket “tax cut for Social Security recipients” because not all Social Security recipients would be eligible for the deduction. The language is not that direct; otherwise, it would violate the Byrd rule, which bars any changes to Social Security during the reconciliation process.
A section of the House bill would give people age 65 and older an additional $4,000 deduction. The provision has caveats. The deduction will be available from 2025 to 2028. And it would decrease at a rate of 4% for single filers earning more than $75,000, and married filers earning more than $150,000, phasing out entirely for people earning above $175,000 (filing single) and above $250,000 (filing jointly).
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A pending Senate version of the legislation includes a $6,000 tax deduction for that age group.
The ad cited a May 15 CBS News article that referred to that deduction. But the article didn’t characterize the deduction as a “tax cut for Social Security recipients.” It says, “There’s no plan to eliminate taxes on Social Security income, as Mr. Trump promised in his campaign.”
Social Security beneficiaries include people who are not age 65 and older, such as their spouses and children. Retired workers can receive benefits when they become 62 and older. Disabled workers and their spouses and children, and survivors of deceased workers, are also eligible for Social Security benefits, regardless of age.
Based on December 2024 Social Security data, about 24% of Social Security beneficiaries were retired workers’ dependents, disabled workers and their dependents, and survivors of deceased workers, who all receive Social Security benefits regardless of age.
In December 2024, about 5% of retired worker beneficiaries were ages 62 to 64. The same month, about 2.6 million spouses and children of retired workers received benefits.
About 5.8 million deceased workers’ survivors, including children, widows, widowers and parents, received Social Security benefits in December 2024. Among disabled workers and their dependents, 8.3 million received benefits.
Steven Smith, Washington University emeritus professor of political science, said the additional deduction is “not a tax cut for Social Security recipients.”
“It is unrelated to whether a person is receiving Social Security payments — many over (age) 65 wait to receive Social Security payments until their payments are maximized,” Smith said.
Characterizing the deduction as a tax cut specifically for Social Security recipients also is misleading because of the Byrd rule. Named after the late Sen. Robert Byrd, D-W.Va., that rule keeps the budget reconciliation process focused on national finances. It has six tests to identify if a provision is considered extraneous, one of which is “it would amend Title II of the Social Security Act.”
Torunn Sinclair, American Action Network spokesperson, said, “This tax cut for seniors will be available for those 65 and older. If you’re 65, you’re eligible for social security. Therefore, you’re a social security recipient..”
Dan Adcock, director of government relations and policy at the National Committee to Preserve Social Security and Medicare, said ending Social Security benefit taxation as Trump promised would have provided a “much larger, broader and more expensive tax break, especially for higher-income retirees” than the one the Senate is proposing.
Our ruling
An American Action Network ad said the Republican tax and spending bill will provide a “tax cut for Social Security recipients.”
The GOP tax and spending bill that passed the U.S. House of Representatives included an additional $4,000 tax deduction for people 65 and older. The additional tax deduction would expire in 2028 and is for people ages 65 and older, with an income limit.
Although this group of beneficiaries overlaps with some Social Security beneficiaries, it doesn’t include others, such as retired workers between 62 and 64, retired workers’ dependents, survivors of deceased workers, and disabled workers and their dependents.
The statement is partially accurate but leaves out important details. We rate it Half True.