The "American Rescue Plan Act" specifically said that Social Security tax must be calculated using income and AGI before applying the unemployment exemption. There should be no difference in SS before or after.
https://www.congress.gov/bill/117th-congress/house-bill/1319/text
§9042(c)(2)(A) & (B).
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
