; ; and (C) by adding at the end the following new subsection: (l) For purposes of subsection (a)(1)(J), 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. . (3) Effective date The amendments made by this subsection shall apply with respect to remuneration paid in calendar years after 2018. (b) Determination of taxable self-Employment income above contribution and benefit base after 2018 (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 striking that part of the net earnings and all that follows through minus and inserting the following: an amount equal to the applicable percentage (as determined under subsection (d)(2)) of that part of the net earnings from self-employment which is in excess of the difference (not to be less than zero) between (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, and ; 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