Q: Which party increased the tax on Social Security?
A: The Democratic Party with Al Gore casting the deciding vote.
TRUE
Since the statement does not mention any specific bill that Al Gore cast the deciding vote, it led to an exhaustive search. As a Vice President, he could have exercised his constitutional powers to break a tie vote in the Senate.
I did find as part of the Omnibus Budget Reconciliation Act of 1993, the VP did cast a vote in the Senate to break a tie. This Act was a huge bill that covered everything from agricultural commodities, licensing of radio spectrum, luxury automobile taxes, fuels, banking, medicare, etc., etc. The bill passed in the House by a vote of 218-216 and in the Senate by 51-50.
http://thomas.loc.gov/cgi-bin/bdquery/z?d103:HR02264:|TOM:/bss/d103query.html|
H.R. 2264 Latest Major Action: 8/10/1993 Became Public Law No: 103-66.
This is section 13215:
SEC. 13215. SOCIAL SECURITY AND TIER 1 RAILROAD RETIREMENT BENEFITS.
(a) ADDITIONAL INCLUSION FOR CERTAIN TAXPAYERS-
(1) IN GENERAL- Subsection (a) of section 86 (relating to social security and tier 1 railroad retirement benefits) is amended by adding at the end the following new paragraph:
`(2) ADDITIONAL AMOUNT- In the case of a taxpayer with respect to whom the amount determined under subsection (b)(1)(A) exceeds the adjusted base amount, the amount included in gross income under this section shall be equal to the lesser of--
`(A) the sum of--
`(i) 85 percent of such excess, plus
`(ii) the lesser of the amount determined under paragraph (1) or an amount equal to one-half of the difference between the adjusted base amount and the base amount of the taxpayer, or
`(B) 85 percent of the social security benefits received during the taxable year.'
(2) CONFORMING AMENDMENTS- Subsection (a) of section 86 is amended-
(A) by striking `Gross' and inserting:
`(1) IN GENERAL- Except as provided in paragraph (2), gross', and
(B) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively.
(b) ADJUSTED BASE AMOUNT- Section 86(c) (defining base amount) is amended to read as follows:
`(c) BASE AMOUNT AND ADJUSTED BASE AMOUNT- For purposes of this section--
`(1) BASE AMOUNT- The term `base amount' means
`(A) except as otherwise provided in this paragraph, $25,000,
`(B) $32,000 in the case of a joint return, and
`(C) zero in the case of a taxpayer who--
`(i) is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and
`(ii) does not live apart from his spouse at all times during the taxable year.
`(2) ADJUSTED BASE AMOUNT- The term `adjusted base amount' means--
`(A) except as otherwise provided in this paragraph, $34,000,
`(B) $44,000 in the case of a joint return, and
`(C) zero in the case of a taxpayer described in paragraph (1)(C).'
(c) TRANSFERS TO THE HOSPITAL INSURANCE TRUST FUND-
(1) IN GENERAL- Paragraph (1) of section 121(e) of the Social Security Amendments of 1983 (Public Law 92-21) is amended by--
(A) striking `There' and inserting:
`(A) There';
(B) inserting `(i)' immediately following `amounts equivalent to'; and
(C) striking the period and inserting the following: `, less (ii) the amounts equivalent to the aggregate increase in tax liabilities under chapter 1 of the Internal Revenue Code of 1986 which is attributable to the amendments to section 86 of such Code made by section 13215 of the Revenue Reconciliation Act of 1993.
`(B) There are hereby appropriated to the hospital insurance trust fund amounts equal to the increase in tax liabilities described in subparagraph (A)(ii). Such appropriated amounts shall be transferred from the general fund of the Treasury on the basis of estimates of such tax liabilities made by the Secretary of the Treasury. Transfers shall be made pursuant to a schedule made by the Secretary of the Treasury that takes into account estimated timing of collection of such liabilities.'
(2) DEFINITION- Paragraph (3) of section 121(e) of such Act is amended by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) the following new subparagraph:
`(B) HOSPITAL INSURANCE TRUST FUND- The term `hospital insurance trust fund' means the fund established pursuant to section 1817 of the Social Security Act.'.
(3) CONFORMING AMENDMENT- Paragraph (2) of section 121(e) of such Act is amended in the first sentence by striking `paragraph (1)' and inserting `paragraph (1)(A)'.
(4) TECHNICAL AMENDMENTS- Paragraph (1)(A) of section 121(e) of such Act, as redesignated and amended by paragraph (1), is amended by striking `1954' and inserting `1986'.
(d) EFFECTIVE DATE- The amendments made by subsections (a) and (b) shall apply to taxable years beginning after December 31, 1993.