This story was originally published by the WND News Center.

Joe and Jill Biden are continuing to use a scheme – available in the U.S. Tax Code – that means they can designate some of their income as exempt from Medicare taxes, Social Security taxes, and even Obamacare taxes, according to a new report.

The Bidens have been in the headlines before for using a procedure in which they set up S-corporations, and then direct their income to those companies.

That allows the money they take in from those S-corporations to be taxed as corporate profits, not wages, which are subject to the above taxes.

A report from Christopher Jacobs at The Federalist explains:

These pages have chronicled how in prior years, Joe Biden and his wife Jill set up S-corporations through which they funneled their earnings from books and speaking engagements. By characterizing those earnings as corporate profits rather than wages, they have avoided more than $523,000 in payroll taxes since 2017 — taxes that fund a combination of Medicare, Obamacare, and Social Security.

The report noted they've done it again, although on a "small beer" scale.

The report noted, "The president and his wife have little interest in practicing what they preach when it comes to 'tax fairness.'

"As they have in previous years, President Biden made a theatrical show of releasing the income tax returns of him and his wife Jill on Tax Day. As in previous years, the corporate press once again did a lousy job of pointing out an important theme concerning the Bidens’ finances. For someone who spends much of his time purporting to defend Medicare and Social Security, Joe Biden hasn’t made any steps to put his own money where his mouth is."

For the tax year 2023, Biden’s S-corporation, the CelticCapri Corporation, reported no income, the report said, "Perhaps because 'Bidenflation' has eroded American families’ ability to spend money on relative luxuries like Biden’s book."

But the report noted Jill Biden’s Giacoppa Corporation had $4,115 in income, which the Bidens subtracted from their payroll tax obligations.

Had it been documented as "income," "Jill Biden would have had to pay $666.63 more in taxes — $119.33 for Medicare (2.9 percent of $4,115), $510.26 for Social Security (12.4 percent of $4,115), and $37.04 for the Obamacare surtax (0.9 percent of $4,115)."

"These numbers seem like small beer. But it speaks to how the president and his wife have little interest in practicing what they preach when it comes to 'tax fairness.'"

The report noted the Bidens, millionaires with multiple homes and extensive pensions because of his long political career, actually took more than $64,000 from the government in the form of Social Security benefits.

"On the one hand, it makes sense that our oldest president and his wife would both claim Social Security. One article that dug into Biden’s old tax filings suggests that Biden first started claiming Social Security benefits when he turned 66, his full retirement age," the report said.

"But while Joe and Jill Biden certainly can claim Social Security legally, should they? If Biden began claiming benefits upon turning 66, in late November 2008, he would have been vice president-elect, with a guaranteed government job for the next four years. Did Biden and his wife need that income, when as vice president, during an interregnum out of office from 2017 through early 2021, or while president currently?"