1. Short title This Act may be cited as the Save Social Security Act of 2019 . 2. Determination of wages and self-employment income above contribution and benefit base after 2019 (a) Determination of wages above contribution and benefit base after 2019 (1) Amendments to the Internal Revenue Code (A) In general Section 3121(a)(1) of the Internal Revenue Code of 1986 is amended by inserting after such calendar year. the following: The preceding sentence shall apply only to calendar years for which the contribution and benefit base (as so determined) is less than $300,000, and, for such calendar years, only to so much of the remuneration paid to such employee by such employer with respect to employment as does not exceed $300,000. . (B) Conforming amendment Section 3121(a)(1) of such Code is amended by striking Act) to and inserting Act), or in excess of $300,000, to . (2) Amendment to the Social Security Act Section 209(a)(1)(I) of the Social Security Act ( 42 U.S.C. 409(a)(1)(I) ) is amended by inserting before the semicolon at the end the following: except that this subparagraph shall apply only to calendar years for which the contribution and benefit base (as so determined) is less than $300,000, and, for such calendar years, only to the extent remuneration paid to such employee by such employer with respect to employment does not exceed $300,000 . (3) Effective date The amendments made by this subsection shall apply with respect to remuneration paid in calendar years after 2019. (b) Determination of self-Employment income above contribution and benefit base after 2019 (1) Amendments to the Internal Revenue Code (A) In general Section 1402(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) in the case of the tax imposed by section 1401(a)— (A) in the case of a taxpayer with wages (as determined under section 3121(a) without regard to paragraph (1) of such section) less than $300,000 and more than the contribution and benefit base (as determined under section 230 of the Social Security