; and (B) in subsection (c), by striking (c) Included and excluded service.— For purposes of this chapter, if and inserting the following: (c) Special rules for wages and employment (1) Applicable percentage of remuneration in determining wages For purposes of paragraph (1) of subsection (a), the applicable percentage for a calendar year, in connection with any calendar year referred to in such subparagraph, 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%. (2) Included and excluded service For purposes of this chapter, if . (2) Amendments to the Social Security Act Section 209 of the Social Security Act ( 42 U.S.C. 409 ) is amended— (A) in subsection (a)(1)— (i) in subparagraph (I)— (I) by inserting and before 2018 after 1974 ; and (II) by inserting and after the semicolon; and (ii) by adding at the end the following new subparagraph: (J) The applicable percentage (determined under subsection (l)) of that part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 230) with respect to employment has been paid to an individual during any calendar year after 2017 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;