I’ve been advocating this for a long time but I suspect when Bruce Bartlett says it more people pay attention (like maybe triple digit readership instead of single).  Here’s the punchline – my emphasis:

As a Nov. 28 Congressional Research Service report explains, historically 90 percent of covered earnings was subject to the Social Security tax. In recent years, this percentage has fallen to 84 percent, as the bulk of wage gains has gone to those making more than the maximum taxable income, currently $110,100. Raising the share of covered earnings back to 90 percent would be sufficient to eliminate almost half of Social Security’s long-run actuarial deficit, according to the Social Security actuaries.

Nevermind 90 pct of covered earnings, I say eliminate the income cap altogether.