A bill to repeal the provisions in the Internal Revenue Code of 1954 relating to the inclusion of Social Security and certain railroad retirement benefits in gross income to the extent such provisions do not apply to nonresident aliens.

[AI summary unavailable — showing source text] Repeals the provisions of the Internal Revenue Code which include one-half of social security and tier 1 railroad retirement benefits in the gross income of the taxpayer. Provides that one-half of social security benefits paid to nonresident aliens is includible in the gross income of the nonresident alien.…