Core Viewpoint - The claim that taxes on Social Security benefits have been eliminated is misleading; the tax rules remain unchanged, although a new tax deduction for seniors has been introduced [2][4][5]. Taxation on Social Security Benefits - Taxes on Social Security benefits have not disappeared; the rules governing taxation based on provisional income remain the same [2][5]. - Provisional income is calculated as half of the Social Security benefit plus certain non-taxable income and all taxable income [2]. - Taxation thresholds are set at $25,000 for single filers and $32,000 for married joint filers, with up to 50% of benefits taxable; above $34,000 for single filers and $44,000 for married joint filers, up to 85% of benefits may be taxed [6]. State-Level Taxation - Individual states that tax Social Security benefits have their own rules, and the majority do not impose such taxes; the recent legislation did not alter state-level taxation rules [3]. New Tax Deductions for Seniors - The new legislation introduces a tax deduction for seniors aged 65 and over, allowing an additional $6,000 deduction per individual or $12,000 for married couples from 2025 to 2028 [4]. - This deduction phases out for modified adjusted gross incomes above $75,000 for single filers and $150,000 for married joint filers [4]. - The introduction of this deduction is expected to reduce taxable income, potentially resulting in no taxation of benefits for approximately 90% of seniors [7].