WEP-GPO Repeal

Social Security benefits are typically based on a taxpayer’s earnings history. Exceptions exist for certain government workers who are covered by separately funded pension plans if their wages were exempt from Social Security withholding. For decades, the windfall elimination provision (WEP) and government pension offset (GPO) have reduced the Social Security benefits for some public sector workers. In recent weeks, Congress passed the Social Security Fairness Act to repeal the WEP and GPO entirely. The law will also provide retroactive Social Security benefits for public workers whose benefits were reduced during the 2024 tax year.

We asked two professors and authors of ALM’s Tax Facts with opposing political viewpoints to share their opinions about Congress’ recent decision to repeal the WEP and GPO completely.

Below is a summary of the debate that ensued between the two professors.