the term applicable percentage means the percentage determined under the following table: The applicable In case of a taxable year beginning during calendar year: percentage shall be: 2019 6.25 percent 2020 6.30 percent 2021 6.35 percent 2022 6.40 percent 2023 6.45 percent 2024 or thereafter 6.50 percent. . (b) Self-Employment Subsection (a) of section 1401 of such Code is amended to read as follows: (a) Old-Age, survivors, and disability insurance (1) In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to the applicable percentage of the amount of the self-employment income for such taxable year. (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means the percentage determined under the following table: The applicable In case of a taxable year beginning during calendar year: percentage shall be: 2019 12.5 percent 2020 12.6 percent 2021 12.7 percent 2022 12.8 percent 2023 12.9 percent 2024 or thereafter 13.0 percent. . (c) Effective date The amendments made by this section shall apply with respect to remuneration received, and taxable years beginning after, December 31, 2018. 8. Non-application of increase in Social Security benefits for means-tested programs Any increase in monthly insurance benefits under title II of the Social Security Act as a result of the amendments made by this Act shall not be regarded as income or resources for any month after December 2018, for purposes of determining the eligibility of the recipient (or the recipient's spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.