" will collect those additional benefits in 2025 from SSA "

They hope.  Or maybe it will come after the 2026 election.  For those who are estimating 2025 taxes, one alternative would be to figure another $5,000 to $10,000 in SS benefits.  But then, don't we still have the special method for figuring tax on retroactive benefits, based on amounts shown on previous year's return but paying it in current year?  If it's still around, beneficiaries should hope it's not repealed.