contribution threshold amount The term medicare contribution threshold amount means— (A) in the case of a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000. (2) Social security contribution threshold amount The term social security contribution threshold amount means $400,000. . (d) Clerical amendment The heading of chapter 2A of such Code (and the item relating to such chapter in the table of chapters for subtitle A of chapter 1 of such Code) are each amended by striking medicare contribution and inserting contributions . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024. 204. Establishing the Social Security Trust Fund (a) In general Section 201(a) of the Social Security Act ( 42 U.S.C. 401(a) ) is amended to read as follows: (a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the Social Security Trust Fund . The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the date of the enactment of section 203 of the Social Security 2100 Act , which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided.