Why Did the Bidens Pay Taxes on Their Social Security Benefits?

In 2018, Presidential Nominee Joe Biden and his wife Jill declared $49,545 in income from Social Security on their tax return. For those not familiar with the rules for when and how Social Security benefits are taxed, it may come as a shock the Bidens would be paying the IRS back a portion of the benefits they received from the government. While Social Security benefits originally weren't subject to federal tax, reforms in 1983 and 1993 changed the rules so some revenue was collected on the benefits of high earners.