SS

Social security became taxable in 1984. The rule was when your income plus one-half of your SS exceeded $25,000 you would be subject to tax. One problem is that $25,000 in 1984 is the same as $75,000 today which means many low income people who were exempt from the tax are now paying the tax. If they can't eliminate the tax the next best thing would be to raise the exemption. This would mean that a single person could have $60,000 in income other than SS and not pay any tax. Today that limit is $15,000.