The bill made no changes specific to how Social Security income is taxed, no changes to section 86 of the tax code. The bill simply slightly increased the standard deduction for those using the standard deduction and, for those who itemize deductions, increased the limit on the deduction for state and local income taxes through 2029, and added a deduction an exemption through 2028 for those age 65 and over if their income is below a certain threshold. These changes affect the taxability of all income, not just Social Security income, so suggestions that changes made by this bill specifically affect how Social Security income is taxed is mere handwaving.
