; 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 taxable wages For purposes of subsection (a)(1), the applicable percentage for a calendar year shall be determined in accordance with the following table: The applicable In the case of: percentage is: Calendar year 2019 90 percent Calendar year 2020 80 percent Calendar year 2021 70 percent Calendar year 2022 60 percent Calendar year 2023 50 percent Calendar year 2024 40 percent Calendar year 2025 30 percent Calendar year 2026 20 percent Calendar year 2027 10 percent Calendar years after 2028 0 percent. (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)— (i) by inserting and before 2019 after 1974 ; and (ii) by inserting and after the semicolon; (B) in subsection (a)(1), 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 2018 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;