A bill to amend title II of the Social Security Act to provide for miscellaneous enhancements in Social Security benefits, and for other purposes.

Summary: Social Security Benefit Enhancements for Women Act of 2002--Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to: (1) repeal the seven year restriction on eligibility for widow's and widower's insurance benefits based on disability; (2) waive the two-year waiting period for a divorced spouse's benefits upon the other spouse's remarriage; and (3) disregard months ending after a deceased individual's death in applying early retirement rules with respect to the deceased individual for purposes of the limitation on widow's and widower's benefits.Amends the Internal Revenue Code to: (1) exclude from gross income interest paid on any overpayment of income tax by individuals; (2) allow a taxpayer to make cash deposits to pay any tax not yet assessed (in order to suspend the running of interest on any potential future underpayments); and (3) permit partial collection of tax liability in installment agreements (currently allowed only for full collections).

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Benefit Enhancements 
for Women Act of 2002''.

SEC. 2. REPEAL OF 7-YEAR RESTRICTION ON ELIGIBILITY FOR WIDOW'S AND 
              WIDOWER'S INSURANCE BENEFITS BASED ON DISABILITY.

    (a) Widow's Insurance Benefits.--
            (1) In general.--Section 202(e) of the Social Security Act 
        (42 U.S.C. 402(e)) is amended--
                    (A) in paragraph (1)(B)(ii), by striking ``which 
                began before the end of the period specified in 
                paragraph (4)'';
                    (B) in paragraph (1)(F)(ii), by striking ``(I) in 
                the period specified in paragraph (4) and (II)'';
                    (C) by striking paragraph (4) and by redesignating 
                paragraphs (5) through (9) as paragraphs (4) through 
                (8), respectively; and
                    (D) in paragraph (4)(A)(ii) (as redesignated), by 
                striking ``whichever'' and all that follows through 
                ``begins'' and inserting ``the first day of the 
                seventeenth month before the month in which her 
                application is filed''.
            (2) Conforming amendments.--
                    (A) Section 202(e)(1)(F)(i) of such Act (42 U.S.C. 
                402(e)(1)(F)(i)) is amended by striking ``paragraph 
                (5)'' and inserting ``paragraph (4)''.
                    (B) Section 202(e)(1)(C)(ii)(III) of such Act (42 
                U.S.C. 402(e)(2)(C)(ii)(III)) is amended by striking 
                ``paragraph (8)'' and inserting ``paragraph (7)''.
                    (C) Section 202(e)(2)(A) of such Act (42 U.S.C. 
                402(e)(2)(A)) is amended by striking ``paragraph (7)'' 
                and inserting ``paragraph (6)''.
                    (D) Section 226(e)(1)(A)(i) of such Act (42 U.S.C. 
                426(e)(1)(A)(i)) is amended by striking ``202(e)(4),''.
    (b) Widower's Insurance Benefits.--
            (1) In general.--Section 202(f) of such Act (42 U.S.C. 
        402(f)) is amended--
                    (A) in paragraph (1)(B)(ii), by striking ``which 
                began before the end of the period specified in 
                paragraph (5)'';
                    (B) in paragraph (1)(F)(ii), by striking ``(I) in 
                the period specified in paragraph (5) and (II)'';
                    (C) by striking paragraph (5) and by redesignating 
                paragraphs (6) through (9) as paragraphs (5) through 
                (8), respectively; and
                    (D) in paragraph (5)(A)(ii) (as redesignated), by 
                striking ``whichever'' and all that follows through 
                ``begins'' and inserting ``the first day of the 
                seventeenth month before the month in which his 
                application is filed''.
            (2) Conforming amendments.--
                    (A) Section 202(f)(1)(F)(i) of such Act (42 U.S.C. 
                402(f)(1)(F)(i)) is amended by striking ``paragraph 
                (6)'' and inserting ``paragraph (5)''.
                    (B) Section 202(f)(1)(C)(ii)(III) of such Act (42 
                U.S.C. 402(f)(2)(C)(ii)(III)) is amended by striking 
                ``paragraph (8)'' and inserting ``paragraph (7)''.
                    (C) Section 226(e)(1)(A)(i) of such Act (as amended 
                by subsection (a)(2)) is further amended by striking 
                ``202(f)(1)(B)(ii), and 202(f)(5)'' and inserting ``and 
                202(f)(1)(B)(ii)''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to benefits for months after November 2002.

SEC. 3. EXEMPTION FROM TWO-YEAR WAITING PERIOD FOR DIVORCED SPOUSE'S 
              BENEFITS UPON OTHER SPOUSE'S REMARRIAGE.

    (a) Wife's Insurance Benefits.--Section 202(b)(5)(A) of the Social 
Security Act (42 U.S.C. 402(b)(5)(A)) is amended by adding at the end 
the following new sentence: ``The criterion for entitlement under 
clause (ii) shall be deemed met upon the remarriage of the insured 
individual to someone other than the applicant during the 2-year period 
referred to in such clause.''.
    (b) Husband's Insurance Benefits.--Section 202(c)(5)(A) of such Act 
(42 U.S.C. 402(c)(5)(A)) is amended by adding at the end the following 
new sentence: ``The criterion for entitlement under clause (ii) shall 
be deemed met upon the remarriage of the insured individual to someone 
other than the applicant during the 2-year period referred to in such 
clause.''.
    (c) Conforming Amendment to Exemption of Insured Individual's 
Divorced Spouse From Earnings Test as Applied to the Insured 
Individual.--Section 203(b)(2)(B) of such Act (42 U.S.C. 403(b)(2)(B)) 
is amended by adding at the end the following new sentence: ``The 
requirement under such clause (ii) shall be deemed met upon the 
remarriage of the insured individual to someone other than the 
individual referred to in paragraph (1) during the 2-year period 
referred to in such clause.''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to benefits for months after November 2002.

SEC. 4. MONTHS ENDING AFTER DECEASED INDIVIDUAL'S DEATH DISREGARDED IN 
              APPLYING EARLY RETIREMENT RULES WITH RESPECT TO DECEASED 
              INDIVIDUAL FOR PURPOSES OF LIMITATION ON WIDOW'S AND 
              WIDOWER'S BENEFITS.

    (a) Widow's Insurance Benefits.--Section 202(e)(2)(D)(i) of the 
Social Security Act (42 U.S.C. 402(e)(2)(D)(i)) is amended by inserting 
after ``applicable,'' the following: ``except that, in applying 
paragraph (7) of subsection (q) for purposes of this clause, any month 
ending with or after the date of the death of such deceased individual 
shall be deemed to be excluded under such paragraph (in addition to 
months otherwise excluded under such paragraph),''.
    (b) Widower's Insurance Benefits.--Section 202(f)(3)(D)(i) of such 
Act (42 U.S.C. 402(f)(3)(D)(i)) is amended by inserting after 
``applicable,'' the following: ``except that, in applying paragraph (7) 
of subsection (q) for purposes of this clause, any month ending with or 
after the date of the death of such deceased individual shall be deemed 
to be excluded under such paragraph (in addition to months otherwise 
excluded under such paragraph),''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to benefits for months after November 2002.