This Act may be cited as the Preserving Social Security and Medicare for Citizens Act of 2026.

(a) In general Section 1899C of the Social Security Act is amended— (1) in subsection (a)— (A) in paragraph (1), by adding or at the end; (B) in paragraph (2), by striking the semicolon and inserting a period; and (C) by striking paragraphs (3) and (4); and (2) in subsection (b), by striking in any of paragraphs (1) through (4) and inserting in paragraph (1) or (2). (b) Special application rule for certain individuals In the case of an individual who is entitled to benefits under part A or enrolled under part B of title XVIII the Social Security Act (42 U.S.C. 1395 et seq.U.S. Code — Title 42, Section 1395 and followingView official source on GovInfo) as of the date of the enactment of this section but who was not so entitled or enrolled as of the date of the enactment of Public Law 119–21Public Law 119-21View official source on GovInfo, such individual shall be deemed to have been so entitled or enrolled as of the date of the enactment of such Public Law for purposes of section 1899C(b) of such Act.

(a) In general Section 202(y) of the Social Security Act is amended to read as follows: (y) Notwithstanding any other provision of law, no monthly benefit under this title shall be payable to an individual who is not— (1) a citizen or national of the United States; or (2) an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act.. (b) Effective date The amendment made by this section shall apply with respect to monthly benefits for months beginning after the date of enactment of this Act.

(a) In general Section 3121(b) of the Internal Revenue Code of 1986 is amended by striking paragraphs (1), (18), and (19). (b) Effective date The amendments made by this section shall apply with remuneration paid in taxable years beginning after December 31 of the calendar year in which this Act is enacted.