; ; and (B) by adding at the end the following new subsection: (l) For purposes of subparagraph (J) of subsection (a)(1), 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%. . (3) Effective date The amendments made by this subsection shall apply with respect to remuneration paid in calendar years after 2017. (b) Determination of self-Employment income above contribution and benefit base after 2017 (1) Amendments to the Internal Revenue Code of 1986 Section 1402 of the Internal Revenue Code of 1986 is amended— (A) in subsection (b)(1), by inserting an amount equal to the applicable percentage (as determined under subsection (d)(2)) of before that part of the net earnings from self-employment ; and (B) in subsection (d)— (i) by striking (d) Employee and wages.— The term and inserting the following: (d) Rules and definitions (1) Employee and wages The term ; and (ii) by adding at the end the following: (2) Applicable percentage of net earnings from self-employment in determining self-employment income For purposes of paragraph (1) 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%. . (2) Amendments to the Social Security Act Section 211 of the Social Security Act ( 42 U.S.C. 411 ) is amended— (A) in subsection (b)— (i) in paragraph (1)(I)— (I) by striking or after the semicolon