Resumen
Taxation of Social Security benefits was introduced in 1983 as part of a general restructuring of Social Security. As part of the 1993 Omnibus Budget Reconciliation Act, taxation of benefits was revised and expanded. Inclusion of social security benefits as part of taxable income is determined by comparing a modification of adjusted gross income and half of social security benefits to threshold amounts established in each tax law. Unlike most amounts used to determine tax, the thresholds were not subject to indexation or revision. This paper examines the current state of social security taxation in light of personal income changes, social security benefit revisions and federal income tax rate and bracket modifications that have taken place over the fourteen years since the last revision in taxation of benefits.