Here's a simple way to provide a non-discriminatory deduction from the payroll tax base.

For the first $5,000 of income, the discount is 100% of the SS tax ($0-$620).

For $10,000 of income, the discount is 50% of the SS tax ($620).

For $20,000 of income, the discount is 25% of the SS tax ($620).

For $50,000 of income, the discount is 10% of the SS tax ($620).

For income at and above $102,500 (=$97,500+$5000), the discount is 0%.

This will cost the government about $86 billion dollars