1. Short title This Act may be cited as the Let Seniors Work Act of 2017 . 2. Elimination of payroll tax for individuals who have attained retirement age (a) In general Section 230 of the Social Security Act ( 42 U.S.C. 430 ) is amended— (1) in subsection (a), by striking subsection (b) or (c) and inserting subsection (b), (c), or (e) , (2) in subsection (b), by striking subsection (c) and inserting subsections (c) and (e) , and (3) by adding at the end the following new subsection: (e) Notwithstanding any other provision of law, the contribution and benefit base determined under this section for any calendar year after 2017 for any individual who has attained retirement age (as defined in section 216(l)(1)) shall be reduced to zero. . (b) Effective date The amendments made by this section shall apply to remuneration paid in any calendar year after 2017. 3. Repeal of provisions relating to deductions on account of work (a) In general Subsections (b), (c)(1), (d), (f), (h), (j), and (k) of section 203 of the Social Security Act ( 42 U.S.C. 403 ) are repealed. (b) Conforming amendments Section 203 of such Act (as amended by subsection (a)) is further amended— (1) in subsection (c), by redesignating such subsection as subsection (b), and— (A) by striking Noncovered Work Outside the United States or in the heading; (B) by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively; (C) by striking For purposes of paragraphs (2), (3), and (4) and inserting For purposes of paragraphs (1), (2), and (3) ; and (D) by striking the last sentence; (2) in subsection (e), by redesignating such subsection as subsection (c), and by striking subsections (c) and (d) and inserting subsection (b) ; (3) in subsection (g), by redesignating such subsection as subsection (d), and by striking subsection (c) each place it appears and inserting subsection (b)