Which of the following is NOT a benefit of FICA contributions?

FICA, which stands for the Federal Insurance Contributions Act, is a U.S. law that mandates a payroll tax to fund Social Security and Medicare, providing a safety net for American workers. The benefits provided under FICA contributions include old age benefits, survivors' benefits, and disability benefits.

Old age benefits are payments made to retirees who have paid into the system during their working years. Survivors' benefits are payments made to the family members of a deceased worker who had contributed to Social Security. Disability benefits provide financial assistance to those who are unable to work due to a qualifying disability.

Property tax deductions, however, are not a benefit provided by FICA contributions. Property taxes are separate levies imposed by local governments on real estate based on its value and do not relate to payroll taxes or the benefits accrued under Social Security and Medicare programs. This clear distinction illustrates why property tax deductions do not fit within the framework of benefits derived from FICA contributions.