change the law governing how lump-sum social security disability benefits payments are taxed.

Currently the SSA is not processing claims for disability benefits on a timely basis. Claimants may be required to wait up to 3 years before being able to go before a judge, and have their claims decided upon the empirical evidence. At that point, if a claim is approved, an individual may receive a lump-sum payment that covers at least all or part of the 3 previous years. When the tax consequence for this lump-sum distribution is computed however the distribution is unjustifiably treated as income applicable to the current year only, unduly doubling the amount of tax owed, and penalizing the claimant for the government's inability to process the claim on a timely basis. Tax should be computed on the basis of the effect on the years to which the distribution applies, like an amended return.