{
  "legislationId": "119_S_4196",
  "lastUpdate": "2026-04-13T14:54:37.447Z",
  "history": [
    {
      "timestamp": "2026-04-13T14:54:37.447Z",
      "source_url": "https://www.congress.gov/119/bills/s4196/BILLS-119s4196is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4196 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4196 To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mr. Van Hollen introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthen Social Security by Taxing Dynastic Wealth Act''. SEC. 2. ESTATE AND GIFT TAX RETURNED TO 2009 LEVELS. (a) Estate Tax.-- (1) Rate schedule.--The table contained in section 2001(c) of the Internal Revenue Code of 1986 is amended by striking the last row and inserting the following: Over $1,000,000 but not over $1,250,000. $345,800, plus 41 percent of the excess of such amount over $1,000,000. Over $1,250,000 but not over $1,500,000. $448,300, plus 43 percent of the excess of such amount over $1,250,000. Over $1,500,000................ $555,800, plus 45 percent of the excess of such amount over $1,500,000. (2) Reduction of basic exclusion amount.--Paragraph (3) of section 2010(c) of the Internal Revenue Code of 1986 is amended to read as follows: ``(3) Basic exclusion amount.--For purposes of this subsection, the basic exclusion amount is $3,500,000.''. (b) Gift Tax.-- (1) Limitation on basic exclusion amount for purposes of determining applicable credit amount.--Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 is amended by inserting ``(determined as if the basic exclusion amount were $1,000,000 and the deceased spousal unused exclusion amount was modified under subsection (d))'' after ``calendar year''. (2) Modification of deceased spousal unused exclusion amount.--Section 2505 of such Code is amended by adding at the end the following: ``(d) Modification of Deceased Spousal Unused Exclusion Amount.--In the case of a surviving spouse who is the last spouse of the decedent with respect to whom an election is made under section 2010(c)(5), the deceased spousal unused exclusion amount with respect to such surviving spouse shall be determined as if such amount were the lesser of-- ``(1) $1,000,000, and ``(2) applicable exclusion amount of the decedent reduced by the amount with respect to which the tentative tax is determined under section 2001(b)(1) on the estate of the decedent.''. (c) Effective Date.--The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2026. SEC. 3. TRANSFER OF ESTATE AND GIFT TAX REVENUE TO COMBINED SOCIAL SECURITY TRUST FUND. (a) In General.--Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows: ``(a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the `Social Security Trust Fund'. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1, 2027, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after January 1, 2027, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of-- ``(1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; ``(2) the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self- employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns; and ``(3) the taxes imposed by subtitle B of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury on the basis of tax returns under subpart C of part II of subchapter A of chapter 61 of subtitle F of such Code. The amounts appropriated by paragraphs (1), (2), and (3) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in such paragraphs, paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs. All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).''. (b) Required Actuarial Analysis.--Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: ``Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.''. (c) Board of Trustees.-- (1) Board of trustees of social security trust fund.-- Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the `Trust Funds')'' and inserting ``the Social Security Trust Fund (in this title referred to as the `Trust Fund')''. (2) Continuity of board of trustees.--The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund. (d) Conforming Amendments Related to Social Security Trust Fund.-- (1) Amendment to section heading.--The section heading for section 201 of the Social Security Act is amended to read as follows: ``social security trust fund''. (2) Board of trustees.--Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended-- (A) in the matter preceding paragraph (1), by striking ``Board of Trustees of the Trust Funds'' and inserting ``Board of Trustees of the Trust Fund''; (B) in paragraph (1), by striking ``Trust Funds'' and inserting ``Trust Fund''; (C) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking ``their'' and inserting ``its''; (D) in paragraph (3), by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; (E) in paragraph (5)-- (i) by striking ``managing the Trust Funds'' and inserting ``managing the Trust Fund''; and (ii) by striking ``Trust Funds are'' and inserting ``Trust Fund is''; (F) in the matter following paragraph (5), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (G) in the second sentence in the matter following paragraph (5), by striking ``whether the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are'' and inserting ``whether the Social Security Trust Fund is''. (3) Investments.--Section 201 of such Act is amended in subsections (d) and (e) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (4) Crediting of interest and proceeds to trust funds.-- Section 201(f) of such Act is amended-- (A) by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively'' and inserting ``the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund''; (B) by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' and inserting ``the Trust Fund''. (5) Administrative costs.--Section 201(g) of such Act is amended-- (A) in paragraph (1)-- (i) in subparagraph (A), by striking ``Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence'' and all that follows through ``(Public Law 103- 296).''; and (ii) in subparagraph (B)(i)-- (I) by striking subclauses (II) and (III) and inserting the following: ``(II) the portion of such costs which should have been borne by the Social Security Trust Fund,''; and (II) by redesignating subclauses (IV) and (V) as subclauses (III) and (IV); (B) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking the last sentence; and (C) in paragraph (4), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (6) Benefit payments.--Section 201(h) of such Act is amended to read as follows: ``(h) All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.''. (7) Gifts.--Section 201(i) of such Act is amended-- (A) in paragraph (1), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (B) in paragraph (2)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''. (8) Travel expenses.--Section 201(j) of such Act is amended by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)'' and inserting ``the Social Security Trust Fund''. (9) Demonstration projects.--Section 201(k) of such Act is amended by striking ``the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security'' and inserting ``the Social Security Trust Fund''. (10) Benefit checks.--Section 201(m) of such Act is amended-- (A) in paragraph (2), by striking ``each of the Trust Funds'' and inserting ``the Social Security Trust Fund''; (B) in paragraph (3), by striking ``one of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' each place it appears and inserting ``the Trust Fund''. (11) Conforming repeals.-- (A) In general.--Section 201 of such Act is amended by striking subsections (b), (l), and (n). (B) Redesignations.--Section 201 of such Act is further amended-- (i) by redesignating subsections (c) through (j) as subsections (b) through (i), respectively; (ii) by redesignating subsection (k) as subsection (j); and (iii) by redesignating subsection (m) as subsection (k). (C) References to redesignated sections.-- (i) Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended-- (I) by striking ``subsection (i)(1)'' and inserting ``subsection (h)(1)''; and (II) by striking ``subsection (d)'' and inserting ``subsection (c)''. (ii) Section 1131(b)(1) of such Act is amended by striking ``section 201(g)(1)'' and inserting ``section 201(f)(1)''. (e) Other Conforming Amendments to Social Security Act.-- (1) Title ii.--Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended-- (A) in section 202(x)(3)(B)(iii), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate,'' and inserting ``the Social Security Trust Fund''; (B) in section 206(d)(5), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (C) in section 206(e)(3)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 208(b)(5)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (E) in section 215(i)(1)(F)-- (i) in clause (i)-- (I) by striking ``the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the balance in the Social Security Trust Fund''; and (II) by striking ``and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)''; and (ii) in clause (ii)-- (I) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``(other than payments'' and all that follows through ``from that Account''; (F) in section 217(g)(2), by inserting after the first sentence the following: ``For purposes of any such revision of the amount determined under paragraph (1) that occurs in a year after 2015, any reference in such paragraph to the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund shall be deemed to be a reference to the Social Security Trust Fund.''; (G) in section 221(e)-- (i) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (ii) by striking the last sentence; (H) in section 221(f), by striking ``Trust Funds'' and inserting ``Trust Fund''; (I) in section 222(d)-- (i) in the section heading, by striking ``Trust Funds'' and inserting ``Trust Fund''; (ii) in paragraph (1), by striking ``to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund''; and (iii) by amending paragraph (4) to read as follows: ``(4) The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.''; (J) in section 228(g)-- (i) in the section heading, by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in the matter preceding paragraph (1), by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (K) in section 231(c), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (L) in section 234(a)(1), by striking ``Trust Funds'' and inserting ``Trust Fund''. (2) Title vii.--Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended-- (A) in section 703(j), by striking ``Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''; (B) in section 708(c), by striking ``the `OASDI trust fund ratio' under section 201(l),'' after ``computing''; (C) in section 709-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) in paragraph (1), by striking ``section 201(l) or''; and (II) in paragraph (2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (D) in section 710-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) by striking ``any Trust Fund specified in subsection (a)'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``payments from any such Trust Fund'' and inserting ``payments from the Social Security Trust Fund''. (3) Title xi.--Title XI of the Social Security Act (42 U.S.C. 1301 et seq.) is amended-- (A) in section 1106(b), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (B) in section 1129(e)(2)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary'' and inserting ``the Social Security Trust Fund''; (C) in sections 1131(b)(2) and 1140(c)(2), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 1145(c)-- (i) by striking paragraphs (1) and (2) and inserting the following: ``(1) the Social Security Trust Fund;''; and (ii) by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and (E) in section 1148(j)(1)(A)-- (i) in the first sentence, by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (ii) by striking the second sentence. (4) Title xviii.--Title XVIII of the Social Security Act (42 U.S.C. 1395) is amended-- (A) in section 1817(g), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in section 1840(a)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (C) in section 1841(f), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (f) Conforming Amendments Outside of Social Security Act.-- (1) Budget.-- (A) Off-budget exemption.--Section 405(a) of the Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is amended by striking ``Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds'' and inserting ``Social Security Trust Fund''. (B) Sequestration exemption.--Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by striking ``Payments to Social Security Trust Funds'' and inserting ``Payments to the Social Security Trust Fund''. (2) Tax.-- (A) Taxable wages.--Section 3121(l)(4) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (B) Overpayments.-- (i) Section 6402(d)(3)(C) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (ii) Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (3) False claims penalties.--Subsection (g)(2) of section 3806 of title 31, United States Code, is amended-- (A) in subparagraph (B)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (B) in subparagraph (C)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (4) Railroad retirement board.--Section 7 of the Railroad Retirement Act of 1974 (45 U.S.C. 231f) is amended-- (A) in subsection (b)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in subsection (c)(2)-- (i) by striking ``Secretary of Health, Education, and Welfare'' each time it appears and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' each time it appears and inserting ``Social Security Trust Fund''; and (C) in subsection (c)(4), by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''. (g) Rule of Construction.--Effective beginning on January 1, 2027, any reference in law to the ``Federal Old-Age and Survivors Insurance Trust Fund'' or the ``Federal Disability Insurance Trust Fund'' is deemed to be a reference to the Social Security Trust Fund. (h) Effective Date.--The amendments made by this section shall take effect on January 1, 2027. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Strengthening Social Security by Taxing Large Estates and Gifts\nSummary: This bill raises taxes on large estates and gifts to 2009 levels to provide more funding for Social Security. It also combines the separate retirement and disability trust funds into one unified Social Security Trust Fund.\nKey Points: Lowers the estate tax exemption to $3.5 million., Increases tax rates on large estates, with a maximum rate of 45%., Directs all revenue from estate and gift taxes to the Social Security system., Merges the retirement and disability trust funds into a single unified fund.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-13T14:21:59.002Z",
      "source_url": "https://www.congress.gov/119/bills/s4196/BILLS-119s4196is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4196 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4196 To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mr. Van Hollen introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthen Social Security by Taxing Dynastic Wealth Act''. SEC. 2. ESTATE AND GIFT TAX RETURNED TO 2009 LEVELS. (a) Estate Tax.-- (1) Rate schedule.--The table contained in section 2001(c) of the Internal Revenue Code of 1986 is amended by striking the last row and inserting the following: Over $1,000,000 but not over $1,250,000. $345,800, plus 41 percent of the excess of such amount over $1,000,000. Over $1,250,000 but not over $1,500,000. $448,300, plus 43 percent of the excess of such amount over $1,250,000. Over $1,500,000................ $555,800, plus 45 percent of the excess of such amount over $1,500,000. (2) Reduction of basic exclusion amount.--Paragraph (3) of section 2010(c) of the Internal Revenue Code of 1986 is amended to read as follows: ``(3) Basic exclusion amount.--For purposes of this subsection, the basic exclusion amount is $3,500,000.''. (b) Gift Tax.-- (1) Limitation on basic exclusion amount for purposes of determining applicable credit amount.--Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 is amended by inserting ``(determined as if the basic exclusion amount were $1,000,000 and the deceased spousal unused exclusion amount was modified under subsection (d))'' after ``calendar year''. (2) Modification of deceased spousal unused exclusion amount.--Section 2505 of such Code is amended by adding at the end the following: ``(d) Modification of Deceased Spousal Unused Exclusion Amount.--In the case of a surviving spouse who is the last spouse of the decedent with respect to whom an election is made under section 2010(c)(5), the deceased spousal unused exclusion amount with respect to such surviving spouse shall be determined as if such amount were the lesser of-- ``(1) $1,000,000, and ``(2) applicable exclusion amount of the decedent reduced by the amount with respect to which the tentative tax is determined under section 2001(b)(1) on the estate of the decedent.''. (c) Effective Date.--The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2026. SEC. 3. TRANSFER OF ESTATE AND GIFT TAX REVENUE TO COMBINED SOCIAL SECURITY TRUST FUND. (a) In General.--Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows: ``(a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the `Social Security Trust Fund'. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1, 2027, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after January 1, 2027, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of-- ``(1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; ``(2) the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self- employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns; and ``(3) the taxes imposed by subtitle B of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury on the basis of tax returns under subpart C of part II of subchapter A of chapter 61 of subtitle F of such Code. The amounts appropriated by paragraphs (1), (2), and (3) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in such paragraphs, paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs. All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).''. (b) Required Actuarial Analysis.--Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: ``Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.''. (c) Board of Trustees.-- (1) Board of trustees of social security trust fund.-- Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the `Trust Funds')'' and inserting ``the Social Security Trust Fund (in this title referred to as the `Trust Fund')''. (2) Continuity of board of trustees.--The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund. (d) Conforming Amendments Related to Social Security Trust Fund.-- (1) Amendment to section heading.--The section heading for section 201 of the Social Security Act is amended to read as follows: ``social security trust fund''. (2) Board of trustees.--Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended-- (A) in the matter preceding paragraph (1), by striking ``Board of Trustees of the Trust Funds'' and inserting ``Board of Trustees of the Trust Fund''; (B) in paragraph (1), by striking ``Trust Funds'' and inserting ``Trust Fund''; (C) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking ``their'' and inserting ``its''; (D) in paragraph (3), by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; (E) in paragraph (5)-- (i) by striking ``managing the Trust Funds'' and inserting ``managing the Trust Fund''; and (ii) by striking ``Trust Funds are'' and inserting ``Trust Fund is''; (F) in the matter following paragraph (5), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (G) in the second sentence in the matter following paragraph (5), by striking ``whether the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are'' and inserting ``whether the Social Security Trust Fund is''. (3) Investments.--Section 201 of such Act is amended in subsections (d) and (e) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (4) Crediting of interest and proceeds to trust funds.-- Section 201(f) of such Act is amended-- (A) by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively'' and inserting ``the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund''; (B) by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' and inserting ``the Trust Fund''. (5) Administrative costs.--Section 201(g) of such Act is amended-- (A) in paragraph (1)-- (i) in subparagraph (A), by striking ``Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence'' and all that follows through ``(Public Law 103- 296).''; and (ii) in subparagraph (B)(i)-- (I) by striking subclauses (II) and (III) and inserting the following: ``(II) the portion of such costs which should have been borne by the Social Security Trust Fund,''; and (II) by redesignating subclauses (IV) and (V) as subclauses (III) and (IV); (B) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking the last sentence; and (C) in paragraph (4), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (6) Benefit payments.--Section 201(h) of such Act is amended to read as follows: ``(h) All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.''. (7) Gifts.--Section 201(i) of such Act is amended-- (A) in paragraph (1), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (B) in paragraph (2)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''. (8) Travel expenses.--Section 201(j) of such Act is amended by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)'' and inserting ``the Social Security Trust Fund''. (9) Demonstration projects.--Section 201(k) of such Act is amended by striking ``the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security'' and inserting ``the Social Security Trust Fund''. (10) Benefit checks.--Section 201(m) of such Act is amended-- (A) in paragraph (2), by striking ``each of the Trust Funds'' and inserting ``the Social Security Trust Fund''; (B) in paragraph (3), by striking ``one of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' each place it appears and inserting ``the Trust Fund''. (11) Conforming repeals.-- (A) In general.--Section 201 of such Act is amended by striking subsections (b), (l), and (n). (B) Redesignations.--Section 201 of such Act is further amended-- (i) by redesignating subsections (c) through (j) as subsections (b) through (i), respectively; (ii) by redesignating subsection (k) as subsection (j); and (iii) by redesignating subsection (m) as subsection (k). (C) References to redesignated sections.-- (i) Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended-- (I) by striking ``subsection (i)(1)'' and inserting ``subsection (h)(1)''; and (II) by striking ``subsection (d)'' and inserting ``subsection (c)''. (ii) Section 1131(b)(1) of such Act is amended by striking ``section 201(g)(1)'' and inserting ``section 201(f)(1)''. (e) Other Conforming Amendments to Social Security Act.-- (1) Title ii.--Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended-- (A) in section 202(x)(3)(B)(iii), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate,'' and inserting ``the Social Security Trust Fund''; (B) in section 206(d)(5), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (C) in section 206(e)(3)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 208(b)(5)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (E) in section 215(i)(1)(F)-- (i) in clause (i)-- (I) by striking ``the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the balance in the Social Security Trust Fund''; and (II) by striking ``and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)''; and (ii) in clause (ii)-- (I) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``(other than payments'' and all that follows through ``from that Account''; (F) in section 217(g)(2), by inserting after the first sentence the following: ``For purposes of any such revision of the amount determined under paragraph (1) that occurs in a year after 2015, any reference in such paragraph to the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund shall be deemed to be a reference to the Social Security Trust Fund.''; (G) in section 221(e)-- (i) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (ii) by striking the last sentence; (H) in section 221(f), by striking ``Trust Funds'' and inserting ``Trust Fund''; (I) in section 222(d)-- (i) in the section heading, by striking ``Trust Funds'' and inserting ``Trust Fund''; (ii) in paragraph (1), by striking ``to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund''; and (iii) by amending paragraph (4) to read as follows: ``(4) The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.''; (J) in section 228(g)-- (i) in the section heading, by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in the matter preceding paragraph (1), by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (K) in section 231(c), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (L) in section 234(a)(1), by striking ``Trust Funds'' and inserting ``Trust Fund''. (2) Title vii.--Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended-- (A) in section 703(j), by striking ``Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''; (B) in section 708(c), by striking ``the `OASDI trust fund ratio' under section 201(l),'' after ``computing''; (C) in section 709-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) in paragraph (1), by striking ``section 201(l) or''; and (II) in paragraph (2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (D) in section 710-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) by striking ``any Trust Fund specified in subsection (a)'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``payments from any such Trust Fund'' and inserting ``payments from the Social Security Trust Fund''. (3) Title xi.--Title XI of the Social Security Act (42 U.S.C. 1301 et seq.) is amended-- (A) in section 1106(b), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (B) in section 1129(e)(2)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary'' and inserting ``the Social Security Trust Fund''; (C) in sections 1131(b)(2) and 1140(c)(2), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 1145(c)-- (i) by striking paragraphs (1) and (2) and inserting the following: ``(1) the Social Security Trust Fund;''; and (ii) by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and (E) in section 1148(j)(1)(A)-- (i) in the first sentence, by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (ii) by striking the second sentence. (4) Title xviii.--Title XVIII of the Social Security Act (42 U.S.C. 1395) is amended-- (A) in section 1817(g), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in section 1840(a)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (C) in section 1841(f), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (f) Conforming Amendments Outside of Social Security Act.-- (1) Budget.-- (A) Off-budget exemption.--Section 405(a) of the Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is amended by striking ``Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds'' and inserting ``Social Security Trust Fund''. (B) Sequestration exemption.--Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by striking ``Payments to Social Security Trust Funds'' and inserting ``Payments to the Social Security Trust Fund''. (2) Tax.-- (A) Taxable wages.--Section 3121(l)(4) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (B) Overpayments.-- (i) Section 6402(d)(3)(C) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (ii) Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (3) False claims penalties.--Subsection (g)(2) of section 3806 of title 31, United States Code, is amended-- (A) in subparagraph (B)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (B) in subparagraph (C)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (4) Railroad retirement board.--Section 7 of the Railroad Retirement Act of 1974 (45 U.S.C. 231f) is amended-- (A) in subsection (b)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in subsection (c)(2)-- (i) by striking ``Secretary of Health, Education, and Welfare'' each time it appears and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' each time it appears and inserting ``Social Security Trust Fund''; and (C) in subsection (c)(4), by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''. (g) Rule of Construction.--Effective beginning on January 1, 2027, any reference in law to the ``Federal Old-Age and Survivors Insurance Trust Fund'' or the ``Federal Disability Insurance Trust Fund'' is deemed to be a reference to the Social Security Trust Fund. (h) Effective Date.--The amendments made by this section shall take effect on January 1, 2027. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Wzmocnienie Social Security poprzez wyższe opodatkowanie wielkich spadków i darowizn\",\n  \"pl_summary\": \"Projekt zakłada podniesienie podatków od dużych spadków i darowizn do poziomu z 2009 roku. Wszystkie uzyskane w ten sposób środki zostaną przekazane na nowo utworzony, wspólny fundusz ubezpieczeń społecznych, co ma zapewnić stabilność wypłat emerytur i rent.\",\n  \"pl_key_points\": [\n    \"Obniżenie kwoty wolnej od podatku od spadków do 3,5 miliona dolarów.\",\n    \"Podniesienie stawek podatkowych dla największych majątków do 45%.\",\n    \"Przekazanie 100% wpływów z podatków od spadków i darowizn na fundusz emerytalno-rentowy.\",\n    \"Połączenie funduszy emerytalnego i rentowego w jeden wspólny Fundusz Ubezpieczeń Społecznych.\"\n  ],\n  \"eng_ai_title\": \"Strengthening Social Security by Taxing Large Estates and Gifts\",\n  \"eng_summary\": \"This bill raises taxes on large estates and gifts to 2009 levels to provide more funding for Social Security. It also combines the separate retirement and disability trust funds into one unified Social Security Trust Fund.\",\n  \"eng_key_points\": [\n    \"Lowers the estate tax exemption to $3.5 million.\",\n    \"Increases tax rates on large estates, with a maximum rate of 45%.\",\n    \"Directs all revenue from estate and gift taxes to the Social Security system.\",\n    \"Merges the retirement and disability trust funds into a single unified fund.\"\n  ],\n  \"de_ai_title\": \"Stärkung der Sozialversicherung durch Besteuerung großer Erbschaften und Schenkungen\",\n  \"de_summary\": \"Dieser Gesetzentwurf erhöht die Steuern auf große Erbschaften und Schenkungen auf das Niveau von 2009, um das Sozialversicherungssystem zu finanzieren. Zudem werden die Renten- und Invaliditätsfonds zu einem einzigen Sozialversicherungsfonds zusammengelegt.\",\n  \"de_key_points\": [\n    \"Senkung des Steuerfreibetrags für Erbschaften auf 3,5 Millionen Dollar.\",\n    \"Erhöhung der Steuersätze für große Vermögen auf bis zu 45 %.\",\n    \"Zuweisung aller Einnahmen aus der Erbschaftsteuer an die Sozialversicherung.\",\n    \"Zusammenführung der Renten- und Invaliditätsfonds zu einem gemeinsamen Fonds.\"\n  ],\n  \"fr_ai_title\": \"Renforcement de la sécurité sociale par la taxation des grandes successions\",\n  \"fr_summary\": \"Ce projet de loi augmente les impôts sur les successions et les donations importantes pour financer le système de sécurité sociale. Il fusionne également les fonds de retraite et d'invalidité en un seul fonds de sécurité sociale.\",\n  \"fr_key_points\": [\n    \"Réduction de l'exonération d'impôt sur les successions à 3,5 millions de dollars.\",\n    \"Augmentation des taux d'imposition sur les grandes fortunes jusqu'à 45 %.\",\n    \"Affectation de la totalité des recettes fiscales sur les successions à la sécurité sociale.\",\n    \"Fusion des fonds de retraite et d'invalidité en un seul fonds unifié.\"\n  ],\n  \"es_ai_title\": \"Fortalecimiento del Seguro Social mediante impuestos a las grandes herencias\",\n  \"es_summary\": \"Este proyecto de ley aumenta los impuestos sobre grandes herencias y donaciones para financiar el sistema de Seguro Social. También unifica los fondos de jubilación y discapacidad en un solo fondo común.\",\n  \"es_key_points\": [\n    \"Reducción de la exención de impuestos sobre herencias a 3,5 millones de dólares.\",\n    \"Aumento de las tasas impositivas para grandes patrimonios hasta el 45 %.\",\n    \"Destino de todos los ingresos por impuestos a las herencias al Seguro Social.\",\n    \"Unificación de los fondos de jubilación y discapacidad en un solo fondo.\"\n  ],\n  \"it_ai_title\": \"Rafforzamento della previdenza sociale tassando le grandi eredità e donazioni\",\n  \"it_summary\": \"Questo disegno di legge aumenta le tasse sulle grandi successioni e donazioni per finanziare il sistema di previdenza sociale. Unifica inoltre i fondi per la pensione e l'invalidità in un unico Fondo di Previdenza Sociale.\",\n  \"it_key_points\": [\n    \"Riduzione dell'esenzione dall'imposta di successione a 3,5 milioni de dollari.\",\n    \"Aumento delle aliquote fiscali sui grandi patrimoni fino al 45%.\",\n    \"Destinazione di tutte le entrate fiscali sulle successioni alla previdenza sociale.\",\n    \"Unificazione dei fondi pensione e invalidità in un unico fondo comune.\"\n  ],\n  \"nl_ai_title\": \"Versterking van de sociale zekerheid door belasting op grote erfenissen\",\n  \"nl_summary\": \"Dit wetsvoorstel verhoogt de belastingen op grote erfenissen en schenkingen om het socialezekerheidsstelsel te financieren. Het voegt ook de pensioen- en arbeidsongeschiktheidsfondsen samen tot één socialezekerheidsfonds.\",\n  \"nl_key_points\": [\n    \"Verlaging van de vrijstelling voor erfbelasting naar 3,5 miljoen dollar.\",\n    \"Verhoging van de belastingtarieven voor grote vermogens tot 45%.\",\n    \"Toewijzing van alle inkomsten uit erfbelasting aan de sociale zekerheid.\",\n    \"Samenvoeging van de pensioen- en invaliditeitsfondsen tot één fonds.\"\n  ],\n  \"pt_ai_title\": \"Fortalecimento da Segurança Social através da tributação de grandes heranças\",\n  \"pt_summary\": \"Este projeto de lei aumenta os impostos sobre grandes heranças e doações para financiar o sistema de Segurança Social. Também funde os fundos de reforma e invalidez num único Fundo de Segurança Social.\",\n  \"pt_key_points\": [\n    \"Redução da isenção de imposto sobre sucessões para 3,5 milhões de dólares.\",\n    \"Aumento das taxas de imposto sobre grandes fortunas para até 45%.\",\n    \"Direcionamento de todas as receitas de impostos sobre heranças para a Segurança Social.\",\n    \"Fusão dos fundos de reforma e invalidez num único fundo unificado.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Benefits\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2026-04-13T14:21:54.861Z",
      "source_url": "https://www.congress.gov/119/bills/s4196/BILLS-119s4196is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4196 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4196 To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mr. Van Hollen introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthen Social Security by Taxing Dynastic Wealth Act''. SEC. 2. ESTATE AND GIFT TAX RETURNED TO 2009 LEVELS. (a) Estate Tax.-- (1) Rate schedule.--The table contained in section 2001(c) of the Internal Revenue Code of 1986 is amended by striking the last row and inserting the following: Over $1,000,000 but not over $1,250,000. $345,800, plus 41 percent of the excess of such amount over $1,000,000. Over $1,250,000 but not over $1,500,000. $448,300, plus 43 percent of the excess of such amount over $1,250,000. Over $1,500,000................ $555,800, plus 45 percent of the excess of such amount over $1,500,000. (2) Reduction of basic exclusion amount.--Paragraph (3) of section 2010(c) of the Internal Revenue Code of 1986 is amended to read as follows: ``(3) Basic exclusion amount.--For purposes of this subsection, the basic exclusion amount is $3,500,000.''. (b) Gift Tax.-- (1) Limitation on basic exclusion amount for purposes of determining applicable credit amount.--Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 is amended by inserting ``(determined as if the basic exclusion amount were $1,000,000 and the deceased spousal unused exclusion amount was modified under subsection (d))'' after ``calendar year''. (2) Modification of deceased spousal unused exclusion amount.--Section 2505 of such Code is amended by adding at the end the following: ``(d) Modification of Deceased Spousal Unused Exclusion Amount.--In the case of a surviving spouse who is the last spouse of the decedent with respect to whom an election is made under section 2010(c)(5), the deceased spousal unused exclusion amount with respect to such surviving spouse shall be determined as if such amount were the lesser of-- ``(1) $1,000,000, and ``(2) applicable exclusion amount of the decedent reduced by the amount with respect to which the tentative tax is determined under section 2001(b)(1) on the estate of the decedent.''. (c) Effective Date.--The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2026. SEC. 3. TRANSFER OF ESTATE AND GIFT TAX REVENUE TO COMBINED SOCIAL SECURITY TRUST FUND. (a) In General.--Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows: ``(a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the `Social Security Trust Fund'. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1, 2027, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after January 1, 2027, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of-- ``(1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; ``(2) the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self- employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns; and ``(3) the taxes imposed by subtitle B of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury on the basis of tax returns under subpart C of part II of subchapter A of chapter 61 of subtitle F of such Code. The amounts appropriated by paragraphs (1), (2), and (3) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in such paragraphs, paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs. All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).''. (b) Required Actuarial Analysis.--Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: ``Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.''. (c) Board of Trustees.-- (1) Board of trustees of social security trust fund.-- Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the `Trust Funds')'' and inserting ``the Social Security Trust Fund (in this title referred to as the `Trust Fund')''. (2) Continuity of board of trustees.--The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund. (d) Conforming Amendments Related to Social Security Trust Fund.-- (1) Amendment to section heading.--The section heading for section 201 of the Social Security Act is amended to read as follows: ``social security trust fund''. (2) Board of trustees.--Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended-- (A) in the matter preceding paragraph (1), by striking ``Board of Trustees of the Trust Funds'' and inserting ``Board of Trustees of the Trust Fund''; (B) in paragraph (1), by striking ``Trust Funds'' and inserting ``Trust Fund''; (C) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking ``their'' and inserting ``its''; (D) in paragraph (3), by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; (E) in paragraph (5)-- (i) by striking ``managing the Trust Funds'' and inserting ``managing the Trust Fund''; and (ii) by striking ``Trust Funds are'' and inserting ``Trust Fund is''; (F) in the matter following paragraph (5), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (G) in the second sentence in the matter following paragraph (5), by striking ``whether the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are'' and inserting ``whether the Social Security Trust Fund is''. (3) Investments.--Section 201 of such Act is amended in subsections (d) and (e) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (4) Crediting of interest and proceeds to trust funds.-- Section 201(f) of such Act is amended-- (A) by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively'' and inserting ``the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund''; (B) by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' and inserting ``the Trust Fund''. (5) Administrative costs.--Section 201(g) of such Act is amended-- (A) in paragraph (1)-- (i) in subparagraph (A), by striking ``Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence'' and all that follows through ``(Public Law 103- 296).''; and (ii) in subparagraph (B)(i)-- (I) by striking subclauses (II) and (III) and inserting the following: ``(II) the portion of such costs which should have been borne by the Social Security Trust Fund,''; and (II) by redesignating subclauses (IV) and (V) as subclauses (III) and (IV); (B) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking the last sentence; and (C) in paragraph (4), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (6) Benefit payments.--Section 201(h) of such Act is amended to read as follows: ``(h) All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.''. (7) Gifts.--Section 201(i) of such Act is amended-- (A) in paragraph (1), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (B) in paragraph (2)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''. (8) Travel expenses.--Section 201(j) of such Act is amended by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)'' and inserting ``the Social Security Trust Fund''. (9) Demonstration projects.--Section 201(k) of such Act is amended by striking ``the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security'' and inserting ``the Social Security Trust Fund''. (10) Benefit checks.--Section 201(m) of such Act is amended-- (A) in paragraph (2), by striking ``each of the Trust Funds'' and inserting ``the Social Security Trust Fund''; (B) in paragraph (3), by striking ``one of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' each place it appears and inserting ``the Trust Fund''. (11) Conforming repeals.-- (A) In general.--Section 201 of such Act is amended by striking subsections (b), (l), and (n). (B) Redesignations.--Section 201 of such Act is further amended-- (i) by redesignating subsections (c) through (j) as subsections (b) through (i), respectively; (ii) by redesignating subsection (k) as subsection (j); and (iii) by redesignating subsection (m) as subsection (k). (C) References to redesignated sections.-- (i) Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended-- (I) by striking ``subsection (i)(1)'' and inserting ``subsection (h)(1)''; and (II) by striking ``subsection (d)'' and inserting ``subsection (c)''. (ii) Section 1131(b)(1) of such Act is amended by striking ``section 201(g)(1)'' and inserting ``section 201(f)(1)''. (e) Other Conforming Amendments to Social Security Act.-- (1) Title ii.--Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended-- (A) in section 202(x)(3)(B)(iii), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate,'' and inserting ``the Social Security Trust Fund''; (B) in section 206(d)(5), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (C) in section 206(e)(3)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 208(b)(5)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (E) in section 215(i)(1)(F)-- (i) in clause (i)-- (I) by striking ``the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the balance in the Social Security Trust Fund''; and (II) by striking ``and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)''; and (ii) in clause (ii)-- (I) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``(other than payments'' and all that follows through ``from that Account''; (F) in section 217(g)(2), by inserting after the first sentence the following: ``For purposes of any such revision of the amount determined under paragraph (1) that occurs in a year after 2015, any reference in such paragraph to the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund shall be deemed to be a reference to the Social Security Trust Fund.''; (G) in section 221(e)-- (i) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (ii) by striking the last sentence; (H) in section 221(f), by striking ``Trust Funds'' and inserting ``Trust Fund''; (I) in section 222(d)-- (i) in the section heading, by striking ``Trust Funds'' and inserting ``Trust Fund''; (ii) in paragraph (1), by striking ``to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund''; and (iii) by amending paragraph (4) to read as follows: ``(4) The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.''; (J) in section 228(g)-- (i) in the section heading, by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in the matter preceding paragraph (1), by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (K) in section 231(c), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (L) in section 234(a)(1), by striking ``Trust Funds'' and inserting ``Trust Fund''. (2) Title vii.--Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended-- (A) in section 703(j), by striking ``Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''; (B) in section 708(c), by striking ``the `OASDI trust fund ratio' under section 201(l),'' after ``computing''; (C) in section 709-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) in paragraph (1), by striking ``section 201(l) or''; and (II) in paragraph (2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (D) in section 710-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) by striking ``any Trust Fund specified in subsection (a)'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``payments from any such Trust Fund'' and inserting ``payments from the Social Security Trust Fund''. (3) Title xi.--Title XI of the Social Security Act (42 U.S.C. 1301 et seq.) is amended-- (A) in section 1106(b), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (B) in section 1129(e)(2)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary'' and inserting ``the Social Security Trust Fund''; (C) in sections 1131(b)(2) and 1140(c)(2), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 1145(c)-- (i) by striking paragraphs (1) and (2) and inserting the following: ``(1) the Social Security Trust Fund;''; and (ii) by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and (E) in section 1148(j)(1)(A)-- (i) in the first sentence, by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (ii) by striking the second sentence. (4) Title xviii.--Title XVIII of the Social Security Act (42 U.S.C. 1395) is amended-- (A) in section 1817(g), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in section 1840(a)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (C) in section 1841(f), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (f) Conforming Amendments Outside of Social Security Act.-- (1) Budget.-- (A) Off-budget exemption.--Section 405(a) of the Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is amended by striking ``Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds'' and inserting ``Social Security Trust Fund''. (B) Sequestration exemption.--Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by striking ``Payments to Social Security Trust Funds'' and inserting ``Payments to the Social Security Trust Fund''. (2) Tax.-- (A) Taxable wages.--Section 3121(l)(4) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (B) Overpayments.-- (i) Section 6402(d)(3)(C) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (ii) Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (3) False claims penalties.--Subsection (g)(2) of section 3806 of title 31, United States Code, is amended-- (A) in subparagraph (B)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (B) in subparagraph (C)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (4) Railroad retirement board.--Section 7 of the Railroad Retirement Act of 1974 (45 U.S.C. 231f) is amended-- (A) in subsection (b)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in subsection (c)(2)-- (i) by striking ``Secretary of Health, Education, and Welfare'' each time it appears and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' each time it appears and inserting ``Social Security Trust Fund''; and (C) in subsection (c)(4), by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''. (g) Rule of Construction.--Effective beginning on January 1, 2027, any reference in law to the ``Federal Old-Age and Survivors Insurance Trust Fund'' or the ``Federal Disability Insurance Trust Fund'' is deemed to be a reference to the Social Security Trust Fund. (h) Effective Date.--The amendments made by this section shall take effect on January 1, 2027. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Wzmocnienie Social Security poprzez wyższe opodatkowanie wielkich spadków i darowizn\",\n  \"pl_summary\": \"Projekt zakłada podniesienie podatków od dużych spadków i darowizn do poziomu z 2009 roku. Wszystkie uzyskane w ten sposób środki zostaną przekazane na nowo utworzony, wspólny fundusz ubezpieczeń społecznych, co ma zapewnić stabilność wypłat emerytur i rent.\",\n  \"pl_key_points\": [\n    \"Obniżenie kwoty wolnej od podatku od spadków do 3,5 miliona dolarów.\",\n    \"Podniesienie stawek podatkowych dla największych majątków do 45%.\",\n    \"Przekazanie 100% wpływów z podatków od spadków i darowizn na fundusz emerytalno-rentowy.\",\n    \"Połączenie funduszy emerytalnego i rentowego w jeden wspólny Fundusz Ubezpieczeń Społecznych.\"\n  ],\n  \"eng_ai_title\": \"Strengthening Social Security by Taxing Large Estates and Gifts\",\n  \"eng_summary\": \"This bill raises taxes on large estates and gifts to 2009 levels to provide more funding for Social Security. It also combines the separate retirement and disability trust funds into one unified Social Security Trust Fund.\",\n  \"eng_key_points\": [\n    \"Lowers the estate tax exemption to $3.5 million.\",\n    \"Increases tax rates on large estates, with a maximum rate of 45%.\",\n    \"Directs all revenue from estate and gift taxes to the Social Security system.\",\n    \"Merges the retirement and disability trust funds into a single unified fund.\"\n  ],\n  \"de_ai_title\": \"Stärkung der Sozialversicherung durch Besteuerung großer Erbschaften und Schenkungen\",\n  \"de_summary\": \"Dieser Gesetzentwurf erhöht die Steuern auf große Erbschaften und Schenkungen auf das Niveau von 2009, um das Sozialversicherungssystem zu finanzieren. Zudem werden die Renten- und Invaliditätsfonds zu einem einzigen Sozialversicherungsfonds zusammengelegt.\",\n  \"de_key_points\": [\n    \"Senkung des Steuerfreibetrags für Erbschaften auf 3,5 Millionen Dollar.\",\n    \"Erhöhung der Steuersätze für große Vermögen auf bis zu 45 %.\",\n    \"Zuweisung aller Einnahmen aus der Erbschaftsteuer an die Sozialversicherung.\",\n    \"Zusammenführung der Renten- und Invaliditätsfonds zu einem gemeinsamen Fonds.\"\n  ],\n  \"fr_ai_title\": \"Renforcement de la sécurité sociale par la taxation des grandes successions\",\n  \"fr_summary\": \"Ce projet de loi augmente les impôts sur les successions et les donations importantes pour financer le système de sécurité sociale. Il fusionne également les fonds de retraite et d'invalidité en un seul fonds de sécurité sociale.\",\n  \"fr_key_points\": [\n    \"Réduction de l'exonération d'impôt sur les successions à 3,5 millions de dollars.\",\n    \"Augmentation des taux d'imposition sur les grandes fortunes jusqu'à 45 %.\",\n    \"Affectation de la totalité des recettes fiscales sur les successions à la sécurité sociale.\",\n    \"Fusion des fonds de retraite et d'invalidité en un seul fonds unifié.\"\n  ],\n  \"es_ai_title\": \"Fortalecimiento del Seguro Social mediante impuestos a las grandes herencias\",\n  \"es_summary\": \"Este proyecto de ley aumenta los impuestos sobre grandes herencias y donaciones para financiar el sistema de Seguro Social. También unifica los fondos de jubilación y discapacidad en un solo fondo común.\",\n  \"es_key_points\": [\n    \"Reducción de la exención de impuestos sobre herencias a 3,5 millones de dólares.\",\n    \"Aumento de las tasas impositivas para grandes patrimonios hasta el 45 %.\",\n    \"Destino de todos los ingresos por impuestos a las herencias al Seguro Social.\",\n    \"Unificación de los fondos de jubilación y discapacidad en un solo fondo.\"\n  ],\n  \"it_ai_title\": \"Rafforzamento della previdenza sociale tassando le grandi eredità e donazioni\",\n  \"it_summary\": \"Questo disegno di legge aumenta le tasse sulle grandi successioni e donazioni per finanziare il sistema di previdenza sociale. Unifica inoltre i fondi per la pensione e l'invalidità in un unico Fondo di Previdenza Sociale.\",\n  \"it_key_points\": [\n    \"Riduzione dell'esenzione dall'imposta di successione a 3,5 milioni de dollari.\",\n    \"Aumento delle aliquote fiscali sui grandi patrimoni fino al 45%.\",\n    \"Destinazione di tutte le entrate fiscali sulle successioni alla previdenza sociale.\",\n    \"Unificazione dei fondi pensione e invalidità in un unico fondo comune.\"\n  ],\n  \"nl_ai_title\": \"Versterking van de sociale zekerheid door belasting op grote erfenissen\",\n  \"nl_summary\": \"Dit wetsvoorstel verhoogt de belastingen op grote erfenissen en schenkingen om het socialezekerheidsstelsel te financieren. Het voegt ook de pensioen- en arbeidsongeschiktheidsfondsen samen tot één socialezekerheidsfonds.\",\n  \"nl_key_points\": [\n    \"Verlaging van de vrijstelling voor erfbelasting naar 3,5 miljoen dollar.\",\n    \"Verhoging van de belastingtarieven voor grote vermogens tot 45%.\",\n    \"Toewijzing van alle inkomsten uit erfbelasting aan de sociale zekerheid.\",\n    \"Samenvoeging van de pensioen- en invaliditeitsfondsen tot één fonds.\"\n  ],\n  \"pt_ai_title\": \"Fortalecimento da Segurança Social através da tributação de grandes heranças\",\n  \"pt_summary\": \"Este projeto de lei aumenta os impostos sobre grandes heranças e doações para financiar o sistema de Segurança Social. Também funde os fundos de reforma e invalidez num único Fundo de Segurança Social.\",\n  \"pt_key_points\": [\n    \"Redução da isenção de imposto sobre sucessões para 3,5 milhões de dólares.\",\n    \"Aumento das taxas de imposto sobre grandes fortunas para até 45%.\",\n    \"Direcionamento de todas as receitas de impostos sobre heranças para a Segurança Social.\",\n    \"Fusão dos fundos de reforma e invalidez num único fundo unificado.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Benefits\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2026-04-13T14:21:53.897Z",
      "source_url": "https://www.congress.gov/119/bills/s4196/BILLS-119s4196is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4196 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4196 To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mr. Van Hollen introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to return the estate, gift, and generation skipping transfer tax to 2009 levels, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthen Social Security by Taxing Dynastic Wealth Act''. SEC. 2. ESTATE AND GIFT TAX RETURNED TO 2009 LEVELS. (a) Estate Tax.-- (1) Rate schedule.--The table contained in section 2001(c) of the Internal Revenue Code of 1986 is amended by striking the last row and inserting the following: Over $1,000,000 but not over $1,250,000. $345,800, plus 41 percent of the excess of such amount over $1,000,000. Over $1,250,000 but not over $1,500,000. $448,300, plus 43 percent of the excess of such amount over $1,250,000. Over $1,500,000................ $555,800, plus 45 percent of the excess of such amount over $1,500,000. (2) Reduction of basic exclusion amount.--Paragraph (3) of section 2010(c) of the Internal Revenue Code of 1986 is amended to read as follows: ``(3) Basic exclusion amount.--For purposes of this subsection, the basic exclusion amount is $3,500,000.''. (b) Gift Tax.-- (1) Limitation on basic exclusion amount for purposes of determining applicable credit amount.--Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 is amended by inserting ``(determined as if the basic exclusion amount were $1,000,000 and the deceased spousal unused exclusion amount was modified under subsection (d))'' after ``calendar year''. (2) Modification of deceased spousal unused exclusion amount.--Section 2505 of such Code is amended by adding at the end the following: ``(d) Modification of Deceased Spousal Unused Exclusion Amount.--In the case of a surviving spouse who is the last spouse of the decedent with respect to whom an election is made under section 2010(c)(5), the deceased spousal unused exclusion amount with respect to such surviving spouse shall be determined as if such amount were the lesser of-- ``(1) $1,000,000, and ``(2) applicable exclusion amount of the decedent reduced by the amount with respect to which the tentative tax is determined under section 2001(b)(1) on the estate of the decedent.''. (c) Effective Date.--The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2026. SEC. 3. TRANSFER OF ESTATE AND GIFT TAX REVENUE TO COMBINED SOCIAL SECURITY TRUST FUND. (a) In General.--Section 201(a) of the Social Security Act (42 U.S.C. 401(a)) is amended to read as follows: ``(a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the `Social Security Trust Fund'. The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1, 2027, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after January 1, 2027, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of-- ``(1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such Code) reported to the Secretary of the Treasury pursuant to subtitle F of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury by applying the applicable rates of tax under such chapter (other than sections 3101(b) and 3111(b)) to such wages, which wages shall be certified by the Commissioner of Social Security on the basis of the records of wages established and maintained by such Commissioner in accordance with such reports; ``(2) the taxes imposed by chapter 2 (other than section 1401(b)) of the Internal Revenue Code of 1986 with respect to self-employment income (as defined in section 1402 of such Code) reported to the Secretary of the Treasury on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such chapter (other than section 1401(b)) to such self- employment income, which self-employment income shall be certified by the Commissioner of Social Security on the basis of the records of self-employment income established and maintained by the Commissioner of Social Security in accordance with such returns; and ``(3) the taxes imposed by subtitle B of the Internal Revenue Code of 1986, as determined by the Secretary of the Treasury on the basis of tax returns under subpart C of part II of subchapter A of chapter 61 of subtitle F of such Code. The amounts appropriated by paragraphs (1), (2), and (3) shall be transferred from time to time from the general fund in the Treasury to the Social Security Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in such paragraphs, paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such paragraphs. All amounts transferred to the Social Security Trust Fund under the preceding sentence shall be invested by the Managing Trustee in the same manner and to the same extent as the other assets of the Trust Fund. Notwithstanding the preceding sentence, in any case in which the Secretary of the Treasury determines that the assets of the Trust Fund would otherwise be inadequate to meet the Trust Fund's obligations for any month, the Secretary of the Treasury shall transfer to the Trust Fund on the first day of such month the total amount which would have been transferred to the Trust Fund under this section as in effect on October 1, 1990; and the Trust Fund shall pay interest to the general fund on the amount so transferred on the first day of any month at a rate (calculated on a daily basis, and applied against the difference between the amount so transferred on such first day and the amount which would have been transferred to the Trust Fund up to that day under the procedures in effect on January 1, 1983) equal to the rate earned by the investments of the Trust Fund in the same month under subsection (d).''. (b) Required Actuarial Analysis.--Section 201(c) of the Social Security Act is amended by striking the fourth sentence in the matter following paragraph (5) and inserting the following: ``Such report shall also include actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.''. (c) Board of Trustees.-- (1) Board of trustees of social security trust fund.-- Section 201(c) of the Social Security Act, as amended by subsection (b) of this section, is further amended in the matter preceding paragraph (1) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the `Trust Funds')'' and inserting ``the Social Security Trust Fund (in this title referred to as the `Trust Fund')''. (2) Continuity of board of trustees.--The Board of Trustees of the Social Security Trust Fund created by the amendment made by subsection (a) shall be a continuous body with the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund in operation prior to the effective date of such amendment. Individuals serving as members of the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund as of the effective date of such amendment shall serve the remainder of their term as members of the Board of Trustees of the Social Security Trust Fund. (d) Conforming Amendments Related to Social Security Trust Fund.-- (1) Amendment to section heading.--The section heading for section 201 of the Social Security Act is amended to read as follows: ``social security trust fund''. (2) Board of trustees.--Section 201(c) of such Act, as amended by subsections (b) and (c)(1), is further amended-- (A) in the matter preceding paragraph (1), by striking ``Board of Trustees of the Trust Funds'' and inserting ``Board of Trustees of the Trust Fund''; (B) in paragraph (1), by striking ``Trust Funds'' and inserting ``Trust Fund''; (C) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking ``their'' and inserting ``its''; (D) in paragraph (3), by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; (E) in paragraph (5)-- (i) by striking ``managing the Trust Funds'' and inserting ``managing the Trust Fund''; and (ii) by striking ``Trust Funds are'' and inserting ``Trust Fund is''; (F) in the matter following paragraph (5), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (G) in the second sentence in the matter following paragraph (5), by striking ``whether the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, individually and collectively, are'' and inserting ``whether the Social Security Trust Fund is''. (3) Investments.--Section 201 of such Act is amended in subsections (d) and (e) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (4) Crediting of interest and proceeds to trust funds.-- Section 201(f) of such Act is amended-- (A) by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund shall be credited to and form a part of the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund, respectively'' and inserting ``the Social Security Trust Fund shall be credited to and form a part of the Social Security Trust Fund''; (B) by striking ``either of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' and inserting ``the Trust Fund''. (5) Administrative costs.--Section 201(g) of such Act is amended-- (A) in paragraph (1)-- (i) in subparagraph (A), by striking ``Of the amounts authorized to be made available out of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under the preceding sentence'' and all that follows through ``(Public Law 103- 296).''; and (ii) in subparagraph (B)(i)-- (I) by striking subclauses (II) and (III) and inserting the following: ``(II) the portion of such costs which should have been borne by the Social Security Trust Fund,''; and (II) by redesignating subclauses (IV) and (V) as subclauses (III) and (IV); (B) in paragraph (2)-- (i) by striking ``Trust Funds'' and inserting ``Trust Fund''; and (ii) by striking the last sentence; and (C) in paragraph (4), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''. (6) Benefit payments.--Section 201(h) of such Act is amended to read as follows: ``(h) All benefit payments required to be made under this title shall be made only from the Social Security Trust Fund.''. (7) Gifts.--Section 201(i) of such Act is amended-- (A) in paragraph (1), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (B) in paragraph (2)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''. (8) Travel expenses.--Section 201(j) of such Act is amended by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, or the Federal Disability Insurance Trust Fund (as determined appropriate by the Commissioner of Social Security)'' and inserting ``the Social Security Trust Fund''. (9) Demonstration projects.--Section 201(k) of such Act is amended by striking ``the Federal Disability Insurance Trust Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as determined appropriate by the Commissioner of Social Security'' and inserting ``the Social Security Trust Fund''. (10) Benefit checks.--Section 201(m) of such Act is amended-- (A) in paragraph (2), by striking ``each of the Trust Funds'' and inserting ``the Social Security Trust Fund''; (B) in paragraph (3), by striking ``one of the Trust Funds'' and inserting ``the Trust Fund''; and (C) by striking ``such Trust Fund'' each place it appears and inserting ``the Trust Fund''. (11) Conforming repeals.-- (A) In general.--Section 201 of such Act is amended by striking subsections (b), (l), and (n). (B) Redesignations.--Section 201 of such Act is further amended-- (i) by redesignating subsections (c) through (j) as subsections (b) through (i), respectively; (ii) by redesignating subsection (k) as subsection (j); and (iii) by redesignating subsection (m) as subsection (k). (C) References to redesignated sections.-- (i) Section 201(a) of such Act, as amended by subsection (a) of this section, is further amended-- (I) by striking ``subsection (i)(1)'' and inserting ``subsection (h)(1)''; and (II) by striking ``subsection (d)'' and inserting ``subsection (c)''. (ii) Section 1131(b)(1) of such Act is amended by striking ``section 201(g)(1)'' and inserting ``section 201(f)(1)''. (e) Other Conforming Amendments to Social Security Act.-- (1) Title ii.--Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended-- (A) in section 202(x)(3)(B)(iii), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate,'' and inserting ``the Social Security Trust Fund''; (B) in section 206(d)(5), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (C) in section 206(e)(3)(B), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 208(b)(5)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as appropriate'' and inserting ``the Social Security Trust Fund''; (E) in section 215(i)(1)(F)-- (i) in clause (i)-- (I) by striking ``the combined balance in the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the balance in the Social Security Trust Fund''; and (II) by striking ``and reduced by the outstanding amount of any loan (including interest thereon) theretofore made to either such Fund from the Federal Hospital Insurance Trust Fund under section 201(l)''; and (ii) in clause (ii)-- (I) by striking ``the Federal Old- Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``(other than payments'' and all that follows through ``from that Account''; (F) in section 217(g)(2), by inserting after the first sentence the following: ``For purposes of any such revision of the amount determined under paragraph (1) that occurs in a year after 2015, any reference in such paragraph to the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund shall be deemed to be a reference to the Social Security Trust Fund.''; (G) in section 221(e)-- (i) by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (ii) by striking the last sentence; (H) in section 221(f), by striking ``Trust Funds'' and inserting ``Trust Fund''; (I) in section 222(d)-- (i) in the section heading, by striking ``Trust Funds'' and inserting ``Trust Fund''; (ii) in paragraph (1), by striking ``to the end that savings will accrue to the Trust Funds as a result of rehabilitating such individuals, there are authorized to be transferred from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``to the end that savings will accrue to the Trust Fund as a result of rehabilitating such individuals, there are authorized to be transferred from the Social Security Trust Fund''; and (iii) by amending paragraph (4) to read as follows: ``(4) The Commissioner of Social Security shall determine according to such methods and procedures as the Commissioner may deem appropriate the total amount to be reimbursed for the cost of services under this subsection.''; (J) in section 228(g)-- (i) in the section heading, by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in the matter preceding paragraph (1), by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (K) in section 231(c), by striking ``Trust Funds'' each place it appears and inserting ``Trust Fund''; and (L) in section 234(a)(1), by striking ``Trust Funds'' and inserting ``Trust Fund''. (2) Title vii.--Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended-- (A) in section 703(j), by striking ``Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''; (B) in section 708(c), by striking ``the `OASDI trust fund ratio' under section 201(l),'' after ``computing''; (C) in section 709-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) in paragraph (1), by striking ``section 201(l) or''; and (II) in paragraph (2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (D) in section 710-- (i) in subsection (a), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (ii) in subsection (b)-- (I) by striking ``any Trust Fund specified in subsection (a)'' and inserting ``the Social Security Trust Fund''; and (II) by striking ``payments from any such Trust Fund'' and inserting ``payments from the Social Security Trust Fund''. (3) Title xi.--Title XI of the Social Security Act (42 U.S.C. 1301 et seq.) is amended-- (A) in section 1106(b), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (B) in section 1129(e)(2)(A), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary'' and inserting ``the Social Security Trust Fund''; (C) in sections 1131(b)(2) and 1140(c)(2), by striking ``the Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; (D) in section 1145(c)-- (i) by striking paragraphs (1) and (2) and inserting the following: ``(1) the Social Security Trust Fund;''; and (ii) by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; and (E) in section 1148(j)(1)(A)-- (i) in the first sentence, by striking ``the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``the Social Security Trust Fund''; and (ii) by striking the second sentence. (4) Title xviii.--Title XVIII of the Social Security Act (42 U.S.C. 1395) is amended-- (A) in section 1817(g), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in section 1840(a)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (C) in section 1841(f), by striking ``Federal Old- Age and Survivors Insurance Trust Fund and from the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (f) Conforming Amendments Outside of Social Security Act.-- (1) Budget.-- (A) Off-budget exemption.--Section 405(a) of the Congressional Budget Act of 1974 (2 U.S.C. 655(a)) is amended by striking ``Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds'' and inserting ``Social Security Trust Fund''. (B) Sequestration exemption.--Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by striking ``Payments to Social Security Trust Funds'' and inserting ``Payments to the Social Security Trust Fund''. (2) Tax.-- (A) Taxable wages.--Section 3121(l)(4) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (B) Overpayments.-- (i) Section 6402(d)(3)(C) of the Internal Revenue Code of 1986 is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (ii) Subsection (f)(2)(B) of section 3720A of title 31, United States Code, is amended by striking ``Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Commissioner of Social Security'' and inserting ``Social Security Trust Fund''. (3) False claims penalties.--Subsection (g)(2) of section 3806 of title 31, United States Code, is amended-- (A) in subparagraph (B)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; and (B) in subparagraph (C)-- (i) by striking ``Secretary of Health and Human Services'' and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''. (4) Railroad retirement board.--Section 7 of the Railroad Retirement Act of 1974 (45 U.S.C. 231f) is amended-- (A) in subsection (b)(2), by striking ``Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund'' and inserting ``Social Security Trust Fund''; (B) in subsection (c)(2)-- (i) by striking ``Secretary of Health, Education, and Welfare'' each time it appears and inserting ``Commissioner of Social Security''; and (ii) by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' each time it appears and inserting ``Social Security Trust Fund''; and (C) in subsection (c)(4), by striking ``Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund,'' and inserting ``Social Security Trust Fund''. (g) Rule of Construction.--Effective beginning on January 1, 2027, any reference in law to the ``Federal Old-Age and Survivors Insurance Trust Fund'' or the ``Federal Disability Insurance Trust Fund'' is deemed to be a reference to the Social Security Trust Fund. (h) Effective Date.--The amendments made by this section shall take effect on January 1, 2027. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Wzmocnienie Social Security poprzez wyższe opodatkowanie wielkich spadków i darowizn\",\n  \"pl_summary\": \"Projekt zakłada podniesienie podatków od dużych spadków i darowizn do poziomu z 2009 roku, aby sfinansować świadczenia emerytalne i rentowe. Wszystkie dodatkowe wpływy z tych podatków zostaną przekazane na nowo utworzony, wspólny Fundusz Social Security.\",\n  \"pl_key_points\": [\n    \"Obniżenie kwoty wolnej od podatku od spadków do 3,5 miliona dolarów.\",\n    \"Obniżenie kwoty wolnej od podatku od darowizn do 1 miliona dolarów.\",\n    \"Wzrost stawek podatkowych dla majątków powyżej 1 miliona dolarów, z maksymalną stawką 45%.\",\n    \"Połączenie funduszu emerytalnego i rentowego w jeden wspólny Fundusz Social Security.\",\n    \"Przekazywanie 100% wpływów z podatków od spadków i darowizn bezpośrednio na wypłaty świadczeń społecznych.\"\n  ],\n  \"eng_ai_title\": \"Strengthening Social Security by Taxing Large Estates and Gifts\",\n  \"eng_summary\": \"This bill increases taxes on large estates and gifts to 2009 levels to fund retirement and disability benefits. All revenue from these taxes will be directed to a newly created, combined Social Security Trust Fund.\",\n  \"eng_key_points\": [\n    \"Reduces the estate tax exemption amount to $3.5 million.\",\n    \"Reduces the gift tax exemption amount to $1 million.\",\n    \"Increases tax rates on estates over $1 million, with a top rate of 45%.\",\n    \"Merges the retirement and disability trust funds into a single Social Security Trust Fund.\",\n    \"Allocates 100% of estate and gift tax revenues specifically to fund Social Security benefits.\"\n  ],\n  \"de_ai_title\": \"Stärkung der Sozialversicherung durch Besteuerung großer Erbschaften und Schenkungen\",\n  \"de_summary\": \"Dieser Gesetzentwurf erhöht die Steuern auf große Erbschaften und Schenkungen auf das Niveau von 2009, um Renten- und Invaliditätsleistungen zu finanzieren. Alle Einnahmen aus diesen Steuern fließen in einen neu geschaffenen, kombinierten Sozialversicherungsfonds.\",\n  \"de_key_points\": [\n    \"Senkung des Steuerfreibetrags für Erbschaften auf 3,5 Millionen Dollar.\",\n    \"Senkung des Freibetrags für Schenkungen auf 1 Million Dollar.\",\n    \"Erhöhung der Steuersätze für Vermögen über 1 Million Dollar auf bis zu 45%.\",\n    \"Zusammenlegung der Renten- und Invaliditätsfonds zu einem einzigen Sozialversicherungsfonds.\",\n    \"Zuweisung von 100% der Erbschaft- und Schenkungsteuererträge direkt an die Sozialversicherung.\"\n  ],\n  \"fr_ai_title\": \"Renforcement de la sécurité sociale par la taxation des successions et donations importantes\",\n  \"fr_summary\": \"Ce projet de loi augmente les impôts sur les successions et les donations importantes aux niveaux de 2009 pour financer les prestations de retraite et d'invalidité. Toutes les recettes de ces impôts seront versées à un nouveau fonds unique de sécurité sociale.\",\n  \"fr_key_points\": [\n    \"Réduction de l'exonération de l'impôt sur les successions à 3,5 millions de dollars.\",\n    \"Réduction de l'exonération de l'impôt sur les donations à 1 million de dollars.\",\n    \"Augmentation des taux d'imposition sur les patrimoines de plus d'un million de dollars, jusqu'à 45%.\",\n    \"Fusion des fonds de retraite et d'invalidité en un seul fonds fiduciaire de la sécurité sociale.\",\n    \"Affectation de 100 % des recettes fiscales sur les successions et donations au financement de la sécurité sociale.\"\n  ],\n  \"es_ai_title\": \"Fortalecimiento del Seguro Social mediante impuestos a grandes herencias y donaciones\",\n  \"es_summary\": \"Este proyecto de ley aumenta los impuestos sobre grandes herencias y donaciones a los niveles de 2009 para financiar los beneficios de jubilación e incapacidad. Todos los ingresos de estos impuestos se destinarán a un nuevo Fondo Fiduciario del Seguro Social unificado.\",\n  \"es_key_points\": [\n    \"Reducción de la exención del impuesto sobre sucesiones a 3,5 millones de dólares.\",\n    \"Reducción de la exención del impuesto sobre donaciones a 1 millón de dólares.\",\n    \"Aumento de las tasas impositivas para patrimonios superiores a 1 millón de dólares, hasta un máximo del 45%.\",\n    \"Unificación de los fondos de jubilación y discapacidad en un solo fondo del Seguro Social.\",\n    \"Asignación del 100% de los ingresos por impuestos a herencias y donaciones al Seguro Social.\"\n  ],\n  \"it_ai_title\": \"Rafforzamento della previdenza sociale tassando le grandi successioni e donazioni\",\n  \"it_summary\": \"Questo disegno di legge aumenta le tasse sulle grandi successioni e donazioni ai livelli del 2009 per finanziare le prestazioni pensionistiche e di invalidità. Tutte le entrate derivanti da queste tasse saranno destinate a un nuovo Fondo fiduciario della previdenza sociale unificato.\",\n  \"it_key_points\": [\n    \"Riduzione dell'esenzione dall'imposta sulle successioni a 3,5 milioni di dollari.\",\n    \"Riduzione dell'esenzione dall'imposta sulle donazioni a 1 milione di dollari.\",\n    \"Aumento delle aliquote fiscali sui patrimoni superiori a 1 milione di dollari, fino al 45%.\",\n    \"Fusione dei fondi per la vecchiaia e per l'invalidità in un unico fondo della previdenza sociale.\",\n    \"Destinazione del 100% del gettito delle tasse di successione e donazione al finanziamento delle prestazioni sociali.\"\n  ],\n  \"nl_ai_title\": \"Versterking van de sociale zekerheid door belasting op grote erfenissen en schenkingen\",\n  \"nl_summary\": \"Dit wetsvoorstel verhoogt de belastingen op grote erfenissen en schenkingen naar het niveau van 2009 om pensioen- en arbeidsongeschiktheidsuitkeringen te financieren. Alle inkomsten uit deze belastingen gaan naar een nieuw, gecombineerd sociaal zekerheidsfonds.\",\n  \"nl_key_points\": [\n    \"Verlaging van de vrijstelling voor erfbelasting naar 3,5 miljoen dollar.\",\n    \"Verlaging van de vrijstelling voor schenkbelasting naar 1 miljoen dollar.\",\n    \"Verhoging van de belastingtarieven voor vermogens boven 1 miljoen dollar tot maximaal 45%.\",\n    \"Samenvoeging van de pensioen- en invaliditeitsfondsen tot één sociaal zekerheidsfonds.\",\n    \"Toewijzing van 100% van de opbrengsten uit erf- en schenkbelasting aan de sociale zekerheid.\"\n  ],\n  \"pt_ai_title\": \"Fortalecimento da Segurança Social através da tributação de grandes heranças e doações\",\n  \"pt_summary\": \"Este projeto de lei aumenta os impostos sobre grandes heranças e doações para os níveis de 2009 para financiar benefícios de reforma e invalidez. Todas as receitas destes impostos serão direcionadas para um novo Fundo Fiduciário da Segurança Social unificado.\",\n  \"pt_key_points\": [\n    \"Redução da isenção do imposto sobre sucessões para 3,5 milhões de dólares.\",\n    \"Redução da isenção do imposto sobre doações para 1 milhão de dólares.\",\n    \"Aumento das taxas de imposto para patrimónios acima de 1 milhão de dólares, até um máximo de 45%.\",\n    \"Fusão dos fundos de reforma e de invalidez num único fundo da Segurança Social.\",\n    \"Afetação de 100% das receitas dos impostos sobre heranças e doações ao financiamento da Segurança Social.\"\n  ],\n  \"category\": [\"Taxes\", \"Benefits\", \"Economy\"]\n}"
    }
  ]
}