; and (iii) by inserting and additional self-employment income after records of self-employment income . (2) Definition of additional wages Section 209 of the Social Security Act ( 42 U.S.C. 409 ) is amended by adding at the end the following new subsection: (l) Additional wages For purposes of this title, the term additional wages has the same meaning given the term wages (determined without regard to subsection (a)(1)), except that such term shall not include that amount of remuneration that is less than— (1) for calendar year 2019, $400,000, and (2) for any calendar year after 2019, the product of— (A) $400,000, and (B) the quotient obtained by dividing— (i) the national average wage index (as defined in section 209(k)(1)) for the second preceding calendar year, by (ii) the national average wage index for calendar year 2017. . (3) Definition of additional self-employment income Section 211 of the Social Security Act ( 42 U.S.C. 411 ) is amended by adding at the end the following new subsection: (m) Additional Self-Employment Income (1) For purposes of this title, the term additional self-employment income means, for any taxable year, the amount equal to the excess (if any) of— (A) the sum of self-employment income (determined without regard to subsection (b)(1)) for the taxable year and wages (as defined in section 209(a), determined without regard to paragraph (1) thereof) paid to such individual during such taxable year, over (B) the sum of the additional wages paid to such individual for the taxable year and the amount determined under paragraph (2) for the taxable year. (2) The amount determined under this paragraph is an amount equal to— (A) in the case of a taxable year beginning after December 31, 2018, and before January 1, 2020, $400,000, and (B) in the case of any taxable year beginning after December 31, 2019, the product of— (i) $400,000, and (ii) the quotient obtained by dividing— (I) the national average wage index (as defined in section 209(k)(1)) for the calendar year which is 2 years before