public health crises make the program’s role more important than ever, as beneficiaries can count on its monthly payments as a reliable source of income. (10) At its inception 85 years ago, Social Security was created by President Roosevelt as an earned benefit program where workers’ benefits are fundamentally linked to their earnings from work. (11) Payroll deductions under the FICA are the contributions that workers and their employers pay into Social Security, and represent the direct link between earnings and benefits. (12) These payroll contributions provide a secure and dedicated source of revenue to finance the earned benefits. (13) Eliminating these payroll contributions would end Social Security, making it unable to pay any disability benefits beginning in 2021 and unable to pay any retirement or survivor benefits beginning in 2023. (14) Social Security is irreplaceable and has been a cornerstone of our nation’s social compact for more than three-quarters of a century. (15) The President’s recent executive action to defer payroll taxes from September through December 2020 is the first step in his announced plan to entirely defund Social Security by eliminating payroll contributions altogether beginning in 2021. (16) Eliminating the payroll tax would destroy Social Security and with it the financial stability of generations of retirees, widows, children, and people with severe disabilities. (17) Therefore, Congress rejects the President’s proposals to defer now and eliminate later the payroll contributions which fund Social Security’s earned benefits. 2. Nullification of certain executive actions to permit the delayed withholding and deposit of payroll taxes As of the date of the enactment of this Act, neither the Secretary of the Treasury, nor any delegate of the Secretary of the Treasury, shall implement Internal Revenue Service Notice 2020–65 (entitled “Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic”) and