; and (II) by inserting and before 2018 after 1974 ; (ii) by redesignating paragraph (2) as paragraph (3); and (iii) by inserting after paragraph (1) the following new paragraph: (2) For any taxable year beginning in any calendar year after 2017, an amount equal to the applicable percentage (as determined under subsection (l)) of that part of net earnings from self-employment which is in excess of (A) an amount equal to the contribution and benefit base (determined under section 230) that is effective for such calendar year, minus (B) the amount of the wages paid to such individual during such taxable year; or ; and (B) by adding at the end the following: (l) For purposes of paragraph (2) of subsection (b), the applicable percentage for a taxable year beginning in any calendar year referred to in such paragraph, shall be the percentage determined in accordance with the following table: The applicable In the case of: percentage is: Calendar year 2018 86% Calendar year 2019 71% Calendar year 2020 57% Calendar year 2021 43% Calendar year 2022 29% Calendar year 2023 14% Calendar years after 2023 0%. . (3) Effective date The amendments made by this subsection shall apply with respect to taxable years beginning during or after calendar year 2018. 202. Inclusion of surplus earnings in Social Security benefit formula (a) Inclusion of surplus average indexed monthly earnings in determination of primary insurance amounts (1) In general Section 215(a)(1)(A) of the Social Security Act ( 42 U.S.C. 415(a)(1)(A) ) is amended— (A) in clauses (i), (ii), and (iii), by inserting basic before average indexed monthly earnings each place it appears; (B) in clause (ii), by striking and at the end