Yes they can still be taxable depending on your other income. The new Enhanced Senior Deduction does not affect SS being taxable. It is a separate 6,000 deduction for each spouse. It is in add tion to your Standard Deduction and listed separately on 1040 line 13b.
Up to 85% of Social Security becomes taxable when all your other income plus 1/2 your social security, reaches:
Married Filing Jointly: $32,000
Single or head of household: $25,000
Married Filing Separately: 0
