H.R. 8112 — Preserving Social Security and Medicare for Citizens Act of 2026

This section limits Medicare eligibility under section 1899C(a) of the Social Security Act to individuals described in paragraphs (1) or (2) (from paragraphs (1) through (4)) by striking paragraphs (3) and (4), with a conforming amendment to subsection (b) limiting its cross-reference accordingly. This section further provides that individuals entitled to Medicare Part A or enrolled in Part B as of enactment who were not so entitled or enrolled as of enactment of Public Law 119-21 are deemed entitled or enrolled as of that date for purposes of section 1899C(b).

This section limits eligibility for monthly benefits under Title II of the Social Security Act (i.e., Old-Age, Survivors, and Disability Insurance benefits for retirees, disabled workers, and survivors) to U.S. citizens or nationals and aliens lawfully admitted for permanent residence (i.e., green card holders). (Thus, it excludes other non-citizens previously eligible as qualified aliens, such as refugees and asylees, regardless of work history or sponsorship.) The limitation applies to benefits for months beginning after the date of enactment.

This section eliminates three exclusions from the definition of employment for FICA tax purposes (i.e., Social Security and Medicare taxes on wages) by striking paragraphs (1), (18), and (19) of IRC §3121(b), thereby subjecting remuneration for the following to FICA taxes: (1) agricultural labor; (2) service performed by an election official or election worker if paid $1,000 or less in a calendar year; and (3) service performed by an inmate of a penal institution. The amendments apply to remuneration paid in taxable years beginning after December 31 of the calendar year in which this Act is enacted.