Social Security Fairness Act 2026: Complete Guide to WEP/GPO Repeal, Retroactive Payments, and Public-Worker Claiming Strategy
Last updated: April 25, 2026
Why 2026 Is the First Full Year of Social Security Fairness Act Benefits
For more than 40 years, two formulas inside the Social Security Act quietly cut — and in many cases zeroed out — the monthly checks of teachers, firefighters, police officers, federal Civil Service Retirement System (CSRS) employees, and other public workers who earned a "non-covered" pension from a job that did not pay Social Security taxes. The Windfall Elimination Provision (WEP), enacted in 1983, reduced their own retirement and disability benefits. The Government Pension Offset (GPO), enacted in 1977, slashed two-thirds of their spousal and widow(er) benefits. Together they touched the lives of roughly 3.2 million Americans. That ended on January 5, 2025, when President Biden signed the Social Security Fairness Act of 2023 (H.R. 82), which became Public Law 118-273 and repealed both provisions for benefits payable for months after December 2023.[1, 2, 3]
Implementation has moved unusually fast for a law of this scope. The Social Security Administration (SSA) began adjusting monthly payments on February 25, 2025. By early March 2025, SSA had paid 1.13 million people more than $7.5 billion in retroactive benefits at an average of $6,710 per person. By July 7, 2025 — five months ahead of its original schedule — SSA had paid 3.1 million beneficiaries a combined $17 billion and processed 92 % of the 289,715 new applications submitted since the law passed. For the small remaining cohort whose claims require manual review, processing continues into 2026, making 2026 the first full year in which essentially every affected American is receiving the unreduced benefit Congress promised.[6, 7, 8]
Layered on top of restored benefits is the 2026 cost-of-living adjustment of 2.8 %, which raises the average retirement check by about $56 per month starting January 2026. For the median formerly WEP-affected worker — whose benefit is now ~$360/mo higher — the combined uplift translates to thousands of dollars per year. This guide walks through the law itself, the math behind WEP and GPO, who is affected (with reconciliation of the often-confusing beneficiary counts), the retroactive-payment timeline and tax strategy for the lump sum, the new application process for those who never applied because the offsets would have zeroed their benefit, claiming-age coordination with the restored cash flow, three real-world worked examples, and a 2026 action checklist sourced from SSA, CRS, CBO, IRS, AARP, the Boston College Center for Retirement Research, FTC, and CFPB primary documents. To project the long-run growth of restored monthly benefits across your remaining life expectancy, use our compound interest calculator.[9, 10]
Smart Investing Tips
Diversify across asset classes, keep costs low, and stay invested through market cycles. Time in the market typically beats timing the market — disciplined contributions compound over decades.
What WEP and GPO Did Before January 2024
Social Security retirement benefits are calculated from your Primary Insurance Amount (PIA), a progressive formula that replaces a higher percentage of low earnings than of high earnings. Codified at 42 U.S.C. §415, the standard PIA formula in 2026 applies 90 % to the first $1,226 of average indexed monthly earnings (AIME), 32 % to AIME between $1,226 and $7,391, and 15 % above $7,391 — the so-called "bend points." The 90 % first factor exists because Social Security was designed as social insurance with redistribution toward lower-paid workers. The Windfall Elimination Provision (WEP), added by Section 113 of the Social Security Amendments of 1983 (P.L. 98-21), reasoned that this 90 % was "windfall" income for someone who spent most of their career in non-covered employment but happened to earn a small Social Security benefit on the side. WEP therefore replaced the 90 % first factor with a sliding scale — as low as 40 % for workers with fewer than 21 years of "substantial" Social Security earnings — capping the maximum monthly reduction at one-half the worker's non-covered pension.[4, 11, 17, 26]
The Government Pension Offset (GPO), enacted in 1977 (P.L. 95-216) and codified at 42 U.S.C. §402(k)(5), applied a far blunter instrument to spousal and survivor benefits. If a person was eligible for a Social Security spousal or widow(er) benefit but also drew a non-covered government pension, GPO reduced the spousal/survivor benefit by two-thirds of the non-covered pension amount. The math is brutal: a Texas teacher with a $3,000/mo TRS pension whose spouse had earned a $1,800/mo Social Security spousal benefit lost $2,000 to the offset (2/3 × $3,000), zeroing her spousal check entirely. Per Congressional Research Service report RL32453, in 2022 the GPO applied to 734,601 spousal or widow(er) beneficiaries (12.6 % of all 5.84 million such beneficiaries), and nearly 70 % of them had their entire spousal or widow(er) benefit offset to zero, with an average non-covered pension of $3,502/mo.[5, 13, 18]
The provisions had real human cost. Picture a Massachusetts retired police lieutenant with 25 years of non-covered service and 10 years of side-job covered earnings. His unmodified PIA might have been $1,400/mo; WEP cut it to roughly $900/mo — a $500/mo loss for the next 25 years of retirement, or roughly $150,000 in total. Now picture his widow: under GPO, two-thirds of his non-covered pension wiped out her widow benefit before she ever got a check. Even Boston College's Center for Retirement Research, which calls the SSFA a "terrible piece of legislation" because the underlying equity issue (uncovered work distorting the progressive PIA) remains unaddressed, acknowledged that 25-30 % of state and local workers were left without Social Security coverage and that the WEP/GPO offsets were a "legitimate — if imperfect — effort" to solve that distortion. The political reality, however, was four decades of public-worker pressure for repeal — culminating in P.L. 118-273.[30, 2, 28]
The Social Security Fairness Act (H.R. 82) Explained
H.R. 82, the "Social Security Fairness Act of 2023," was a remarkably short bill — barely two pages of operative text — that simply struck the WEP and GPO sections of the Social Security Act. Its companion in the Senate was S. 597, with 62 bipartisan cosponsors. After three decades of similar bills dying in committee, the 118th Congress passed it. The House voted 327-75-1 on November 12, 2024 under suspension of the rules; the Senate voted 76-20 on December 21, 2024 without amendment. President Biden signed it on January 5, 2025, and it became Public Law 118-273.[1, 2, 14]
The effective scope is straightforward. Section 2 amends Title II of the Social Security Act to repeal both 42 U.S.C. §415(a)(7) (WEP) and §402(k)(5) (GPO). Section 3 makes the changes apply "with respect to monthly insurance benefits payable under title II of the Social Security Act for months after December 2023." In plain English: every month from January 2024 onward, no SSA check is reduced by either provision, and SSA owes back-pay to anyone whose check was reduced for months January 2024 through whatever month their adjusted payment first arrived.[2, 3]
The fiscal cost is real. The Congressional Budget Office estimate of September 2024 placed direct spending impact at $196 billion over FY2024-FY2034 (the sum of the two repeals separately would be $209 billion, but interactions reduce the combined cost by ~$13 billion). The increased benefits are partially offset by ~$2.2 billion in lower SNAP outlays over the same period as some recipients become ineligible. CBO's long-term analysis projects that the combined Social Security trust funds reach exhaustion roughly six months earlier than the FY2034 baseline date — a meaningful but bounded acceleration. This trade-off between near-term equity for public workers and long-term solvency was the focal point of the 2024 floor debate and of the Boston College CRR critique.[20, 21, 22]
Who Benefits: Up to 3.2 Million Public Workers and Survivors
Beneficiary counts vary by source because each measures a different cohort. The most precise SSA-published number is that about 2.5 million beneficiaries had their monthly checks actively reduced by WEP, GPO, or both as of December 2023 — roughly 4 % of all Social Security beneficiaries. SSA's broader claim of 3.2 million people includes those who never even applied because the offsets would have completely eliminated their benefit (mostly GPO-affected spouses with large non-covered pensions). Of the 2.5M directly reduced cohort: ~2.1 million were WEP-affected workers (about 3 % of all beneficiaries), and ~734,601 were GPO-affected spouses or widow(er)s in 2022 per CRS data, with a small overlap of beneficiaries hit by both. The combined SSA estimate of 3.2M is the figure used in agency press releases and the SSFA implementation page.[3, 18, 16]
Geographically, the impact concentrates heavily. According to CRS report IF12890, just nine states — California, Texas, Ohio, Illinois, Florida, Massachusetts, Colorado, Louisiana, and Georgia — accounted for nearly 60 % of all affected beneficiaries in December 2023. These nine include the major non-Section-218 states whose K-12 teachers traditionally opted out of Social Security through the state retirement system, plus states with large municipal police and fire pension systems that pre-date federal mandatory coverage. Texas alone has the largest absolute share, driven by the Teacher Retirement System (TRS) of Texas, the Employees Retirement System (ERS), and dozens of municipal plans.[14, 19]
The major occupational categories affected by SSFA repeal are: (1) K-12 public school teachers in the 15 non-Section-218 states (notably parts of California, Colorado, Connecticut, Georgia, Illinois, Kentucky, Louisiana, Maine, Massachusetts, Missouri, Nevada, Ohio, Rhode Island, Texas; some districts in Alaska and Puerto Rico); (2) state and local police officers and firefighters covered by independent retirement systems (e.g., LACERS, Boston PERA, NYC Police Pension Fund); (3) federal employees hired before January 1, 1984 under the Civil Service Retirement System (CSRS) — these workers were transitioned to FERS only for new hires after that date; (4) foreign-government workers with non-covered pensions from countries without a US totalization agreement; and (5) railroad retirement beneficiaries (a separate but related cohort). Per CRS report R47499, in 2019 about 6.5 million state and local public employees — roughly 28 % of all such employees — were not covered by Social Security, the universe from which most WEP/GPO impact arose.[19]
Smart Investing Tips
Diversify across asset classes, keep costs low, and stay invested through market cycles. Time in the market typically beats timing the market — disciplined contributions compound over decades.
Retroactive Payments: $17 Billion Already Paid
SSA was given no implementation lead time — the law took effect on signing — so the agency moved fast. On February 25, 2025, just seven weeks after enactment, SSA began adjusting monthly payment amounts and disbursing one-time retroactive lump sums. By March 4, 2025, the agency reported it had paid 1,127,723 people more than $7.5 billion, with an average per-person retroactive amount of $6,710. Most affected beneficiaries received their first new monthly amount in April 2025 (covering March 2025 benefits), and a one-time lump sum was deposited to the bank account on file.[6, 7]
By July 7, 2025 — five months ahead of the originally projected one-year processing schedule — SSA had paid over 3.1 million beneficiaries a combined $17 billion in retroactive benefits and processed 92 % of the 289,715 new applications filed since the law took effect. The acceleration came from a deliberate "automation-first" strategy: SSA used existing pension verification data already in its files to auto-recompute most reductions, reserving manual case review for the minority of complex situations (e.g., multiple non-covered pensions, foreign work, GPO + WEP overlap). For complex cases that still need human review, processing is continuing into 2026.[8, 3]
The retroactive payment covers benefits owed back to January 2024 — the first month after WEP/GPO ceased to apply per Section 3 of the Act. For someone whose adjusted payment first arrived in April 2025, that's 15 months of retroactive benefits in a single lump-sum deposit. Direct deposit was the default channel; SSA mailed paper checks only to beneficiaries without a verified bank account on file. SSA published guidance reminding affected beneficiaries to (1) verify the bank account on file is current via my Social Security at ssa.gov/myaccount, (2) update direct-deposit info if it's changed, and (3) watch for both the lump sum AND the new monthly amount — they arrive separately. Standard SSA processing rules from POMS GN 00502.186 on large retroactive benefits apply, including the option for SSA to "conserve" extremely large amounts for staged release.[12, 3]
Tax Strategy for the Lump-Sum Retroactive Payment
The retroactive lump sum is fully taxable Social Security income — but how it gets taxed is your choice. Per IRS Back Payments FAQ and IRS Publication 915, the default rule is that any lump-sum benefits payment is included in the year you receive it, even if a portion of it is for prior years. So a 2025 lump-sum covering January 2024 through April 2025 monthly benefits is, by default, all 2025 income reported on your 2025 Form SSA-1099 in box 5.[23, 24]
But the IRS gives recipients a powerful alternative: the lump-sum election method. Under this election, you compute the taxable portion of the lump sum as if each prior-year portion had been received in its actual benefit year, using that year's income and filing status. Then you simply add the recomputed taxable amounts to your current-year return — without amending the prior-year returns. The result is almost always lower total tax when the prior years were lower-income (which is typical for retirees who saw bracket creep into 2025). IRS Pub 915 contains worksheets for the calculation. Pro tip: if you took 0 % LTCG bracket harvesting moves in 2024 because the offset reduction kept your AGI low, the lump-sum method may preserve much of that benefit — talk to a CPA before filing.[24, 25]
Worked example: a 68-year-old single retiree gets a $20,000 lump sum in May 2025 covering 18 months of retroactive benefits. Her 2024 AGI was $35,000 (placing her in the 12 % bracket); her 2025 AGI without the lump sum is $42,000. Default rule: she adds $20,000 to her 2025 income, pushing $7,000 into the 22 % bracket (extra federal tax ~$1,540). Lump-sum election: she splits the $20K — say $13,333 for 12 months of 2024 and $6,667 for 5 months of 2025. The 2024 portion adds to her $35K AGI and stays inside the 12 % bracket (extra federal tax on the 2024 portion ~$1,600); the 2025 portion at $6,667 stays in 12 % (~$800). Total federal tax: $2,400 vs. $4,800 default — a $2,400 savings on a $20,000 lump sum. Net: always run both calculations. Note also that 10 states still tax Social Security benefits (CO, CT, MN, MT, NM, RI, UT, VT, WV, plus partial in others), so check state rules separately. The AARP 2026 SS tax guide has updated state-by-state thresholds.[24, 28]
Smart Investing Tips
Diversify across asset classes, keep costs low, and stay invested through market cycles. Time in the market typically beats timing the market — disciplined contributions compound over decades.
Should I File a New Application in 2026?
Whether you need to take action depends on which of three categories you fall into. Category A — already receiving a reduced benefit: No action required. SSA used existing pension verification data already on file to auto-recompute your monthly amount and disburse the lump sum. If you fit this category, just verify your bank account is current and watch for the deposits. Category B — never applied because GPO/WEP would have eliminated your benefit: You must file a new application. SSA cannot pay you what you never claimed; benefits are not retroactive beyond 6 months for retirement claims and 12 months for survivor claims under existing SSA retroactivity rules. Category C — applied but were told you were ineligible due to GPO/WEP: File a request for reconsideration if your initial denial would now be reversed under the post-SSFA rules.[3]
Filing channels for new applications: the fastest is online via my Social Security at ssa.gov/myaccount using Form SSA-1 (worker retirement) or in person at your local SSA office for spousal (SSA-2) and survivor (SSA-10) claims. Phone applications work via 1-800-772-1213. Required documentation: original or certified copies of your birth certificate, proof of US citizenship or lawful presence, marriage certificate (for spousal/survivor claims), the deceased's death certificate (for survivor claims), Social Security number, your most recent federal tax return, your latest W-2 (if still working), and — critically — verification of your non-covered pension (most retirement systems will provide a benefit verification letter on request).[3, 29]
A common mistake: assuming the SSA-2 spousal application asks about your own work record. It does not — the SSA-2 records the worker spouse's record, not yours. If you are a teacher whose own work didn't qualify for Social Security but your spouse paid into Social Security through covered work, you file SSA-2 to claim 50 % of his/her PIA at FRA. With GPO repealed, you now receive that full spousal benefit. Likewise, the SSA-10 widow(er) application records the deceased spouse's work record. Many former GPO-affected widow(er)s never filed because the offset would have zeroed the benefit; they should now file even if the death occurred years ago — though SSA back-pay is limited to 12 months from the application date for survivor claims.[29]
Coordination with Pension and Other Retirement Income
Post-SSFA, your PIA is what it would have been without WEP — i.e., the full progressive 90 %/32 %/15 % formula applied to your AIME. There is no remaining offset based on your non-covered pension. Spousal benefits become 50 % of the worker spouse's PIA at the worker's FRA, regardless of any GPO arithmetic. Survivor benefits become up to 100 % of the deceased worker's PIA, again with no GPO reduction. The full 42 U.S.C. §415 formula is what governs going forward. SSA recomputes everyone's PIA using its existing primary insurance amount engine, so there is nothing the beneficiary needs to do mathematically — but understanding the new numbers helps you make claiming-age decisions.[26]
A subtle but important point on claiming age: many SSFA-affected workers chose to claim at age 62 specifically because the offset reduction would have made the difference between 62 and FRA negligible — claiming early at least got them something. With the reduction gone, the actuarial trade-off for claiming early returns to its full force. A worker now eligible for $2,000/mo at FRA (67) gets only ~$1,400/mo at 62 (a 30 % permanent reduction) and could get ~$2,480/mo at 70 (an 8 %/year delayed retirement credit). For a healthy worker who can afford to wait, delaying claim from 62 to 70 produces a 75 % higher monthly check that lasts the rest of life. For SSFA beneficiaries currently in their early 60s, the restored cash flow may make delayed claiming feasible for the first time — a high-value strategic re-evaluation in 2026.[3]
Coordination with Medicare premiums (IRMAA) deserves a final word. Higher monthly Social Security benefits do not directly trigger Medicare's Income-Related Monthly Adjustment Amount surcharges — IRMAA is based on Modified Adjusted Gross Income (MAGI), not gross SS benefits. However, the lump-sum retroactive payment can push your MAGI above an IRMAA threshold for the year you receive it (if you don't use the Pub 915 lump-sum election). For 2026, the IRMAA Part B+D top threshold for singles starts at $109,000 MAGI. A $20K SSFA lump sum could matter for someone right at the threshold. The lump-sum election method (covered in Section 6) is once again your best defense.[24]
2026 Benefit Calculation Examples (Teacher, Firefighter Widow, Federal CSRS)
Example A — Texas teacher (TRS pension): Maria taught for 28 years in Houston ISD with no Social Security tax withholding, plus 12 years of summer-job and side-employment covered earnings. Her PIA before WEP would have been $1,150/mo at FRA. Under the old WEP scaled formula (40 % first factor instead of 90 % because she had only 12 years of substantial covered earnings), her PIA was reduced by $480/mo to $670/mo. After SSFA repeal (effective for January 2024 benefits onward), her PIA returns to the full $1,150/mo. For 24 months of retroactive benefits (January 2024 through December 2025) the SSA lump sum is approximately $11,520. Adding the 2.8 % 2026 COLA brings her January 2026 monthly check to $1,182.[11, 9]
Example B — California firefighter widow (CalPERS): Linda's husband was a Long Beach firefighter for 30 years, covered by CalPERS with no Social Security taxes withheld. He died in 2022 with a CalPERS survivor pension of $4,200/mo to Linda. Linda also has her own modest 8-year Social Security earnings record (PIA ~$700/mo) and was eligible for a survivor benefit of $2,200/mo based on her late husband's covered work in his 20s. Under GPO, two-thirds of his $4,200 non-covered pension ($2,800) was applied as an offset against her $2,200 survivor benefit, reducing it to $0. After SSFA repeal, the $2,200 survivor benefit is restored in full effective January 2024. The retroactive lump sum for January 2024 through December 2025 is $52,800 (24 months × $2,200). Plus the 2.8 % COLA brings her January 2026 monthly check to $2,262.[13, 9]
Example C — Federal CSRS retiree: Robert was hired by the federal government in 1979 (pre-FERS), retiring in 2018 after 39 years of CSRS-covered (non-Social Security) service. He has a CSRS pension of $5,800/mo. He also has 14 years of pre-1979 covered military and private-sector earnings, which would have produced a PIA of $900/mo at FRA. Under WEP's sliding scale (he had >20 substantial covered years, so his first-factor was reduced from 90 % to 60 %), his PIA was reduced by $360/mo to $540/mo. After SSFA repeal, his PIA returns to the full $900/mo effective January 2024. Retroactive lump sum for 24 months: $8,640. With the 2.8 % 2026 COLA his January 2026 monthly check rises to $925. Robert's case shows that even retirees with sizable non-WEP-eligible federal pensions can see meaningful restoration on their smaller Social Security check.[11, 9]
Smart Investing Tips
Diversify across asset classes, keep costs low, and stay invested through market cycles. Time in the market typically beats timing the market — disciplined contributions compound over decades.
2026 Action Checklist for Affected Households
For households potentially affected by the Social Security Fairness Act, here is the systematic 2026 checklist. Work through it in order — items earlier on the list often unblock items later. (1) Verify your benefit amount and bank account via my Social Security at ssa.gov/myaccount; if direct deposit info is outdated, update it now. (2) If you never applied because GPO/WEP would have eliminated your benefit, file SSA-2 (worker), SSA-1 (own retirement), or SSA-10 (survivor) immediately — back-pay is limited to 6 months for retirement and 12 months for survivor claims, so every month of delay is real money lost. (3) Run both default and lump-sum-election tax calculations for your 2025 return using IRS Pub 915 worksheets, ideally with a CPA before April 15, 2026. (4) Update your household budget for the higher monthly cash flow.[3, 24]
(5) Strategically deploy the lump sum. Common high-value uses: pay down high-interest debt, top up an emergency fund to 6 months of expenses, contribute to a Roth IRA (2026 IRA limit $7,500 / $8,600 with catch-up at age 50+), or invest in a taxable brokerage account. To project the long-term growth of any reinvested portion, use our compound interest calculator. (6) Re-evaluate your claiming-age decision if you are not yet at FRA — restored monthly benefits may make delayed claiming financially viable for the first time. (7) Save your SSA-1099 (mailed in late January each year) — this is the source document for your tax filing. (8) Beware of fraud. SSFA scams have proliferated since the law passed.[24]
On fraud specifically: per FTC consumer alerts and CFPB warnings, SSA never calls, emails, or texts asking for your SSN, banking info, or money to "release" your SSFA payment. SSA also never asks you to wire money, send gift cards, or buy gold or Bitcoin. Caller ID can be spoofed to display "Social Security Administration" — that is not proof of authenticity. If you receive such a contact, hang up immediately and call SSA directly at 1-800-772-1213 to verify. Report scams to SSA OIG (1-800-269-0271) and to the FTC at reportfraud.ftc.gov.[31, 32]
Do I need to apply for the Social Security Fairness Act payment?
+
Only if you never applied originally because GPO or WEP would have eliminated your benefit. If you are already receiving a (reduced) monthly Social Security check, SSA automatically recomputed your amount and disbursed the lump sum — no action required. If you never applied, file Form SSA-1 (own retirement), SSA-2 (spousal), or SSA-10 (survivor) immediately, since SSA back-pay is limited to 6 months for retirement and 12 months for survivor claims.
When will I get my retroactive payment?
+
For most automatic-recompute cases, retroactive lump sums were paid by SSA between February 2025 and July 2025 (3.1M people, $17B paid as of July 7, 2025). If you were already receiving a reduced check, you should have your lump sum by now — verify in my Social Security or by calling 1-800-772-1213. For complex cases requiring manual review (e.g., multiple non-covered pensions, foreign service, GPO + WEP overlap), processing continues into 2026; SSA pays retroactively to January 2024 even if your file isn't closed until late 2026.
Is the lump-sum retroactive payment taxable?
+
Yes, fully taxable as Social Security income on Form SSA-1099. By default, the entire lump sum is reported in the year you receive it. However, IRS Publication 915's lump-sum election method lets you recompute the taxable portion as if each prior-year portion had been received in its actual benefit year. This usually saves significant tax for retirees whose prior years had lower income. Run both calculations or ask a CPA — savings can easily reach $1,000-$3,000 on a $20,000+ lump sum.
Can I get back-pay for years before January 2024?
+
No. Section 3 of P.L. 118-273 makes the WEP/GPO repeal apply only to monthly insurance benefits payable for months after December 2023. SSA cannot pay any retroactive amount for months before January 2024 — those years' WEP/GPO reductions remain legally final. The earliest lump-sum payment month is January 2024.
Does SSFA affect my Medicare premiums (IRMAA)?
+
Higher monthly Social Security benefits do not directly trigger IRMAA — IRMAA is based on Modified Adjusted Gross Income (MAGI). However, the lump-sum retroactive payment can spike your MAGI for the year you receive it, potentially pushing you above an IRMAA threshold. The IRS Pub 915 lump-sum election method (covered in Section 6) is the primary defense — it spreads the income across the actual benefit years for tax purposes, often keeping your MAGI below IRMAA thresholds.
I'm a federal CSRS employee — am I covered by SSFA?
+
Yes. The Civil Service Retirement System (CSRS) is a non-Social-Security pension that previously triggered both WEP (on your own benefit) and GPO (on your spousal/survivor benefit). With SSFA repeal, both reductions cease for any monthly benefit payable after December 2023. CSRS retirees with smaller covered Social Security earnings histories from pre-1984 military or private-sector work are typical SSFA beneficiaries — Example C in Section 9 illustrates this case.
I'm a teacher in a Section-218 state (e.g., New York) — does SSFA apply to me?
+
Section-218 states (named for Section 218 of the Social Security Act, which permitted state agreements with SSA) are states where teachers and other public employees ARE covered by Social Security in addition to their state pension. If you paid Social Security taxes on your teaching salary, neither WEP nor GPO ever applied to you, and SSFA repeal makes no difference. If you taught in a non-Section-218 state (the 15 states listed in Section 4) and never paid Social Security on your teaching salary, then SSFA fully applies to you.
Will SSFA reduce the Social Security trust fund?
+
Yes, modestly. CBO estimates the combined OASI and DI trust funds reach exhaustion roughly six months earlier than the FY2034 baseline date. Total direct spending impact is $196 billion over FY2024-FY2034, partially offset by ~$2.2 billion in lower SNAP outlays. Critics including the Boston College Center for Retirement Research argue the underlying equity issue (state/local non-coverage) remains unaddressed, but the law as enacted is a clean repeal with no offsetting revenue or coverage expansion.
How do I report SSFA-related fraud or scams?
+
Report SSA impersonation calls or emails to the SSA Office of the Inspector General at 1-800-269-0271 or oig.ssa.gov, and to the FTC at reportfraud.ftc.gov. The FTC and CFPB have published warnings noting that SSA never asks for Social Security numbers, banking info, or money to "release" benefits, and never threatens to suspend your benefits. Caller ID showing "Social Security Administration" can be spoofed. If in doubt, hang up and call SSA directly at 1-800-772-1213.
References
- [1] H.R. 82, 118th Congress — Social Security Fairness Act of 2023 (bill text and legislative history) (opens in new tab)
- [2] Public Law 118-273 — Social Security Fairness Act, enrolled bill text as enacted January 5, 2025 (opens in new tab)
- [3] SSA — Social Security Fairness Act: Windfall Elimination Provision (WEP) and Government Pension Offset (GPO) Update (opens in new tab)
- [4] SSA Office of Retirement Policy — Program Explainer: Windfall Elimination Provision (opens in new tab)
- [5] SSA Office of Retirement Policy — Program Explainer: Government Pension Offset (opens in new tab)
- [6] SSA Press Release — Social Security Announces Expedited Retroactive Payments and Higher Monthly Benefits for Millions (February 25, 2025) (opens in new tab)
- [7] SSA Press Release — Social Security Pays Billions of Dollars in Retroactive Payments (March 4, 2025) (opens in new tab)
- [8] SSA Social Security Matters Blog — Social Security Pays Billions of Dollars in Retroactive Payments (March 5, 2025) (opens in new tab)
- [9] SSA — 2026 Cost-of-Living Adjustment (COLA) Fact Sheet (opens in new tab)
- [10] SSA Press Release — Social Security Announces 2.8 Percent Benefit Increase for 2026 (October 24, 2025) (opens in new tab)
- [11] SSA Publication EN-05-10045 — Windfall Elimination Provision Fact Sheet (2026) (opens in new tab)
- [12] SSA POMS GN 00502.186 — Payment of Large Retroactive Benefits or Conserved Funds (opens in new tab)
- [13] SSA Publication EN-05-10007 — Government Pension Offset Fact Sheet (opens in new tab)
- [14] Congressional Research Service — IF12890: The Social Security Fairness Act of 2023 (opens in new tab)
- [15] Congressional Research Service — IN12451: The Social Security Fairness Act of 2023 (H.R. 82): Background for Congress (opens in new tab)
- [16] Congressional Research Service — R45845: Social Security: Beneficiaries Affected by Both the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) (opens in new tab)
- [17] Congressional Research Service — 98-35: Social Security: The Windfall Elimination Provision (WEP) (opens in new tab)
- [18] Congressional Research Service — RL32453: Social Security: The Government Pension Offset (GPO) — comprehensive report (opens in new tab)
- [19] Congressional Research Service — R47499: Data on State and Local Public Sector Employment Not Covered Under Social Security (opens in new tab)
- [20] Congressional Budget Office — Publication 60690: H.R. 82, Social Security Fairness Act of 2023 (cost estimate, September 2024) (opens in new tab)
- [21] Congressional Budget Office — Publication 60876: Long-Term Effects of H.R. 82, the Social Security Fairness Act of 2023 (opens in new tab)
- [22] Congressional Budget Office — H.R. 82 Cost Estimate PDF (September 2024) (opens in new tab)
- [23] IRS — Social Security Income Back Payments FAQ (opens in new tab)
- [24] IRS Publication 915 — Social Security and Equivalent Railroad Retirement Benefits (lump-sum election method worksheets) (opens in new tab)
- [25] IRS Tax Topic 423 — Social Security and Equivalent Railroad Retirement Benefits (opens in new tab)
- [26] 42 U.S.C. §415 — Computation of Primary Insurance Amount (Cornell LII) (opens in new tab)
- [27] 42 U.S.C. §402 — Old-Age and Survivors Insurance Benefit Payments (GPO at §402(k)(5)) (Cornell LII) (opens in new tab)
- [28] AARP — What is the Windfall Provision for Social Security? (FAQ) (opens in new tab)
- [29] AARP — Can You Collect a Government Pension and Spousal Benefits? (FAQ) (opens in new tab)
- [30] Boston College Center for Retirement Research — The Social Security Fairness Act Is a Bad Idea (Munnell, 2025) (opens in new tab)
- [31] FTC Consumer Advice — Social Security Impersonators (opens in new tab)
- [32] CFPB — Five Ways to Recognize a Social Security Scam (opens in new tab)
Smart Investing Tips
Diversify across asset classes, keep costs low, and stay invested through market cycles. Time in the market typically beats timing the market — disciplined contributions compound over decades.