The Strengthening Social Security Act of 2026 aims to enhance the retirement security of families in the United States by improving the Social Security system. Its primary goal is to ensure that Social Security remains a dependable source of income for retirees and individuals with disabilities. Key provisions of the Act include significant changes to how taxable wages and self-employment income are calculated for Social Security contributions. Starting in 2028, a percentage of wages above a specified threshold will be taxed, gradually decreasing to zero by 2032.