@jamesgangjj You mean on your W2 box 4? No. Those are a mandatory tax. The Social Security wages in box 3 will count towards your ss account when you start collecting Social Security benefit checks.
Or do you mean the withholding taken out of your Social Security checks? That does count towards your federal income tax like any other W2 or 1099 withholding. You will get a SSA-1099 each January to enter into your tax return.
