This deduction would likely benefit people who earn modest incomes. The lowest-earning seniors already pay no federal income taxes, so they wouldn’t benefit. The highest earners make too much to qualify.

Trump’s promise to end Social Security taxes falls short, as the House bill only offers a temporary $4,000 deduction for seniors

What happened to no tax on social security benefits? This tax plan was pushed through in a different legislative process. Trump has long promised it.