; or . (B) Phaseout Subsection (b) of section 1402 of the Internal Revenue Code of 1986 is amended by adding at the end the following: Paragraph (1) shall apply only to taxable years beginning in calendar years for which the contribution and benefit base (as determined under section 230 of the Social Security Act) is less than $400,000. . (2) Amendments to the Social Security Act (A) In general Section 211(b)(1) of the Social Security Act ( 42 U.S.C. 411(b) ) is amended— (i) in subparagraph (I)— (I) by inserting and before 2019 after 1974 ; and (II) by striking or at the end; and (ii) by adding at the end the following: (J) For any taxable year beginning in any calendar year after 2018, an amount equal to— (i) $400,000, reduced (but not below zero) by (ii) the sum of— (I) the part of the net earnings from self-employment (if any) which is not in excess of— (aa) the amount equal to the contribution and benefit base (as determined under section 230) which is effective for the calendar year in which such taxable year begins, minus (bb) the amount of the wages paid to such individual during such taxable year, plus (II) the amount of the wages paid to such individual during such taxable year which is in excess of the amount in subclause (I)(aa); or . (B) Phaseout Section 211(b) of the Social Security Act ( 42 U.S.C. 411(b) ) is amended by adding at the end the following: Paragraph (1) shall apply only to taxable years beginning in calendar years for which the contribution and benefit base (as determined under section 230) is less than $400,000. . (3) Effective date The amendments made by this subsection shall apply to net earnings from self-employment derived, and remuneration paid, in calendar years after 2018. 202. Inclusion of earnings over $400,000 in Social Security benefit formula (a) Inclusion of earnings over $400,000 in determination of primary insurance amounts Section 215(a)(1)(A) of the Social Security Act ( 42 U.S.C. 415(a)(1)(A) ) is amended— (1) in clause (ii), by striking and at the end