Protect Our Seniors Act

S.424, the "Protect Our Seniors Act," redirects unobligated IRS enforcement and operations funds (from Public Law 117-169) to Social Security and Medicare trust funds, with 50% going to each. It adds two new procedural rules to the Senate budget process: one preventing consideration of bills that reduce Medicare or Social Security benefits without a 2/3 vote, and another blocking bills that use Medicare funding cuts to offset unrelated costs. These rules apply to all Senate budget votes and require a two-thirds majority to waive. The bill directly affects how the Senate handles legislation related to Social Security and Medicare funding, without changing current benefit levels or eligibility.