I 

108TH CONGRESS 

2D SESSION H. R. 4701 

To provide for entitlement to dependents’ and survivors’ benefits under the 

old-age, survivors, and disability insurance program under title II of 

the Social Security Act based on permanent partnership as well as 

marriage. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 24, 2004 

Mr. NADLER (for himself, Mr. FRANK of Massachusetts, Ms. BALDWIN, Mr. 

KENNEDY of Rhode Island, and Mr. GRIJALVA) introduced the following 

bill; which was referred to the Committee on Ways and Means 

A BILL 

To provide for entitlement to dependents’ and survivors’ benefits under the old-age, survivors, and disability insurance program under title II of the Social Security Act 

based on permanent partnership as well as marriage. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Equal Access to Social 

5 Security Act of 2004’’. 
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1 SEC. 2. DEFINITIONS RELATING TO PERMANENT PARTNER2 SHIP. 

3 (a) IN GENERAL.—Section 216 of the Social Security 

4 Act (42 U.S.C. 416) is amended by adding at the end the 

5 following new subsection: 

6 ‘‘Definitions Relating to Permanent Partnership 

7 ‘‘(m)(1) The term ‘permanent partnership’ means a 

8 committed, intimate relationship between 2 individuals 

9 who have attained 18 years of age, in any case in which— 

10 ‘‘(A) each such individual intends a lifelong 

11 commitment to the other, 

12 ‘‘(B) such individuals are financially inter13 dependent, 

14 ‘‘(C) such individuals are unable to contract 

15 with each other a marriage cognizable under this 

16 title, 

17 ‘‘(D) each such individual is not a first, second, 

18 or third degree blood relation of the other individual, 

19 and 

20 ‘‘(E) each such individual is neither married to, 

21 nor in a relationship described in the preceding pro22 visions of this paragraph with, any third individual. 

23 ‘‘(2) The term ‘permanent partner’ means, in connec24 tion with any other individual (hereinafter referred to as 

25 the ‘other party’), any individual who is in a permanent 
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1 partnership with such other party, but only if such indi2 vidual— 

3 ‘‘(A) is also a parent of such other party’s son 

4 or daughter, 

5 ‘‘(B) was in a permanent partnership with such 

6 other party for a period of not less than one year 

7 immediately preceding the day on which such indi8 vidual’s application is filed, or 

9 ‘‘(C) in the month prior to the month during 

10 which such permanent partnership commenced— 

11 ‘‘(i) was entitled to, or on application 

12 therefor and attainment of age 62 in such prior 

13 month would have been entitled to, benefits 

14 under subsection (b), (c), (e), (f), or (h) of sec15 tion 202, 

16 ‘‘(ii) had attained age 18 and was entitled 

17 to, or on application therefor would have been 

18 entitled to, benefits under subsection (d) of 

19 such section (subject, however, to section 

20 202(s)), or 

21 ‘‘(iii) was entitled to, or upon application 

22 therefor and attainment of the required age (if 

23 any) would have been entitled to, a widow’s, 

24 widower’s, child’s (after attainment of age 18), 
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1 or parent’s insurance annuity under section 2 

2 of the Railroad Retirement Act of 1974. 

3 For purposes of subparagraph (B), an individual shall be 

4 deemed to have been in a permanent partnership with the 

5 other party for a period of one year throughout the month 

6 in which occurs the first anniversary of the commencement 

7 of such permanent partnership. 

8 ‘‘(3) The term ‘surviving permanent partner’ means, 

9 in connection with any other individual (hereinafter in this 

10 paragraph referred to as the ‘other party’), an individual 

11 who is the surviving permanent partner of such other 

12 party, but only if— 

13 ‘‘(A) such individual is a parent of such other 

14 party’s son or daughter, 

15 ‘‘(B) such individual legally adopted such other 

16 party’s son or daughter while such individual was in 

17 a permanent partnership with such other party and 

18 while such son or daughter was under the age of 18, 

19 ‘‘(C) such other party legally adopted such indi20 vidual’s son or daughter while such individual was in 

21 a permanent partnership with such other party and 

22 while such son or daughter was under the age of 18, 

23 ‘‘(D) such individual was in a permanent part24 nership with such other party at the time both of 

25 them legally adopted a child under the age of 18, 
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1 ‘‘(E) as of the date of the death of such other 

2 party, such individual had been living with a child 

3 of such other party for a period of at least 1 year 

4 which began before such child attained the age of 

5 18, or such other party had been living with a child 

6 of such individual for at least such 1-year period, 

7 ‘‘(F) such individual was in a permanent part8 nership with such other party for a period of not 

9 less than 9 months immediately prior to the day on 

10 which such other party died, or 

11 ‘‘(G) in the month prior to the month in which 

12 the permanent partnership commenced— 

13 ‘‘(i) such individual was entitled to, or on 

14 application therefor and attainment of age 62 

15 in such prior month would have been entitled 

16 to, benefits under subsection (b), (c), (e), (f), or 

17 (h) of section 202, 

18 ‘‘(ii) such individual had attained age 18 

19 and was entitled to, or on application therefor 

20 would have been entitled to, benefits under sub21 section (d) of such section (subject, however, to 

22 section 202(s)), or 

23 ‘‘(iii) such individual was entitled to, or 

24 upon application therefor and attainment of the 

25 required age (if any) would have been entitled 
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1 to, a widow’s, widower’s, child’s (after attain2 ment of age 18), or parent’s insurance annuity 

3 under section 2 of the Railroad Retirement Act 

4 of 1974. 

5 ‘‘(4) The term ‘former permanent partner’ means, in 

6 connection with any other individual, an individual who 

7 has been in a permanent partnership with such other indi8 vidual, in any case in which either individual who was a 

9 party to such permanent partnership has certified to the 

10 Commissioner, in accordance with regulations issued 

11 under subsection (h)(1)(C)(ii), that such permanent part12 nership has terminated other than by reason of death, but 

13 only if such individuals have been in a permanent partner14 ship for a period of 10 years immediately before the date 

15 of the termination of the partnership, as determined under 

16 such regulations. For purposes of subparagraph (C) of 

17 subsections (b)(1) and (c)(1) of section 202, a former per18 manent partner in connection with a terminated perma19 nent partnership shall be deemed not to be in such perma20 nent partnership throughout the month in which the per21 manent partnership terminates. 

22 ‘‘(5) The term ‘surviving former permanent partner’ 

23 means, in connection with any other individual, an indi24 vidual— 
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1 ‘‘(A) who was in a permanent partnership with 

2 such other individual, in any case in which either in3 dividual who was a party to such permanent part4 nership has certified to the Commissioner, in accord5 ance with regulations issued under subsection 

6 (h)(1)(C)(ii), that such permanent partnership has 

7 terminated other than by reason of death, and 

8 ‘‘(B) who has died, but only if such individuals 

9 had been in a permanent partnership for a period of 

10 10 years immediately before the date of the termi11 nation of the partnership, as determined under such 

12 regulations. 

13 ‘‘(6) The term ‘surviving former permanent partner 

14 parent’ means, in connection with any other individual, an 

15 individual who was in a permanent partnership with such 

16 other individual, in any case in which either individual who 

17 was a party to such permanent partnership certified to 

18 the Commissioner, in accordance with regulations issued 

19 under subsection (h)(1)(C)(ii), that such permanent part20 nership terminated other than by reason of death, and, 

21 subsequent to such certification, such other individual 

22 died, but only if— 

23 ‘‘(A) the surviving individual is the mother or 

24 father of the son or daughter of the deceased indi25 vidual, 
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1 ‘‘(B) the surviving individual legally adopted 

2 the son or daughter of the deceased individual while 

3 both individuals were in the permanent partnership 

4 and while such son or daughter was under the age 

5 of 18, 

6 ‘‘(C) the deceased individual legally adopted the 

7 son or daughter of the surviving individual while 

8 both individuals were in the permanent partnership 

9 and while such son or daughter was under the age 

10 of 18, 

11 ‘‘(D) the surviving individual was in the perma12 nent partnership with the deceased individual at the 

13 time both of them legally adopted a child under the 

14 age of 18, or 

15 ‘‘(E) as of the date of the death of such the de16 ceased individual, the surviving individual had been 

17 living with a child of the deceased individual for a 

18 period of at least a 1-year which began before such 

19 child attained the age of 18, or the deceased indi20 vidual had been living with a child of the surviving 

21 individual for at least such 1-year period. 

22 ‘‘(i) was entitled to, or on application 

23 therefor and attainment of age 62 in such prior 

24 month would have been entitled to, benefits 
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1 under subsection (b), (c), (e), (f), or (h) of sec2 tion 202, 

3 ‘‘(ii) had attained age 18 and was entitled 

4 to, or on application therefor would have been 

5 entitled to, benefits under subsection (d) of 

6 such section (subject, however, to section 

7 202(s)), or 

8 ‘‘(iii) was entitled to, or upon application 

9 therefor and attainment of the required age (if 

10 any) would have been entitled to, a widow’s, 

11 widower’s, child’s (after attainment of age 18), 

12 or parent’s insurance annuity under section 2 

13 of the Railroad Retirement Act of 1974.’’. 

14 (b) CONFORMING AMENDMENT TO DEFINITION OF

15 CHILD.—Section 216(e) of such Act (42 U.S.C. 416(e)) 

16 is amended by adding at the end the following new sen17 tence: ‘‘For purposes of this title, the child of an individ18 ual’s permanent partner who has not been legally adopted 

19 by such individual shall be treated as a stepchild of such 

20 individual.’’. 

21 SEC. 3. DETERMINATION OF PERMANENT PARTNER STA22 TUS. 

23 Section 216(h)(1) of the Social Security Act (42 

24 U.S.C. 416(h)(1)) is amended— 
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1 (1) in subparagraph (B)(iii), by inserting ‘‘or 

2 permanent partnership’’ after ‘‘marriage’’; 

3 (2) in subparagraph (B)(iv), by inserting ‘‘or 

4 previous permanent partnership’’ after ‘‘previous 

5 marriage’’ each place it appears in subclause (I), 

6 and by inserting ‘‘or purported permanent partner7 ship’’ after ‘‘purported marriage’’ in subclause (II); 

8 and 

9 (3) by adding at the end the following new sub10 paragraphs: 

11 ‘‘(C)(i) An applicant is the permanent partner or sur12 viving permanent partner of a fully or currently insured 

13 individual for purposes of this title if the Commissioner 

14 of Social Security finds that such applicant and such in15 sured individual were validly members of a permanent 

16 partnership at the time such applicant files such applica17 tion or, if such insured individual is dead, at the time he 

18 died. 

19 ‘‘(ii) Any 2 individuals shall not be treated as being 

20 in a permanent partnership with each other unless there 

21 is in effect, in accordance with regulations which shall be 

22 prescribed by the Commissioner, a written certification 

23 made by both such individuals to the Commissioner of the 

24 existence of such permanent partnership. A certification 

25 made to the Commissioner under this clause shall remain 
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1 in effect until the earlier of the date of the death of either 

2 such individual or the date of a certification made by both 

3 such individuals, in accordance with such regulations, indi4 cating that such relationship has terminated other than 

5 by reason of death or, if earlier, the date on which the 

6 Commissioner otherwise determines that such permanent 

7 partnership has terminated. 

8 ‘‘(D)(i) In any case where under subparagraph (C) 

9 an applicant is not the permanent partner or surviving 

10 permanent partner of a fully or currently insured indi11 vidual, or where under paragraph (2), (3), (4), or (5) of 

12 subsection (m) such applicant is not the permanent part13 ner, former permanent partner, surviving permanent part14 ner, or surviving former permanent partner of such indi15 vidual, but it is established to the satisfaction of the Com16 missioner of Social Security that such applicant in good 

17 faith entered into an arrangement with such individual re18 sulting in a purported permanent partnership between 

19 them which, but for a legal impediment not known to the 

20 applicant at the time of the entry into such arrangement, 

21 would have been a valid permanent partnership, then, for 

22 purposes of subparagraph (C) and paragraphs (2), (3), 

23 (4), and (5) of subsection (m), such purported permanent 

24 partnership shall be deemed to be a valid permanent part25 nership. Notwithstanding the preceding sentence, in the 
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1 case of any person who would be deemed under the pre2 ceding sentence a permanent partner or surviving perma3 nent partner of the insured individual, such purported per4 manent partnership shall not be deemed to be a valid per5 manent partnership unless the applicant and the insured 

6 individual were living in the same household at the time 

7 of the death of the insured individual or (if the insured 

8 individual is living) at the time the applicant files the ap9 plication. A purported permanent partnership that is 

10 deemed to be a valid permanent partnership by reason of 

11 the preceding sentence shall continue to be deemed a valid 

12 permanent partnership if the insured individual and the 

13 person entitled to benefits as the permanent partner of 

14 the insured individual are no longer living in the same 

15 household at the time of the death of such insured indi16 vidual. 

17 ‘‘(ii) The provisions of clause (i) shall not apply if 

18 the Commissioner of Social Security determines, on the 

19 basis of information brought to the Commissioner’s atten20 tion, that such applicant entered into such purported per21 manent partnership with such insured individual with 

22 knowledge that it would not be a valid permanent partner23 ship. 

24 ‘‘(iii) The entitlement to a monthly benefit under sub25 section (b) or (c) of section 202, based on the wages and 
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1 self-employment income of such insured individual, of a 

2 person who would not be deemed to be a permanent part3 ner of such insured individual but for this subparagraph, 

4 shall end with the month before the month in which such 

5 person enters into a permanent partnership or marriage, 

6 valid without regard to this subparagraph or subpara7 graph (B), with a person other than such insured indi8 vidual. 

9 ‘‘(iv) For purposes of this subparagraph, a legal im10 pediment to the validity of a purported permanent part11 nership includes only an impediment (I) resulting from the 

12 lack of dissolution of a previous marriage or previous per13 manent partnership or otherwise arising out of such pre14 vious marriage or permanent partnership or its dissolu15 tion, or (II) resulting from a defect in the procedure fol16 lowed in connection with such purported permanent part17 nership.’’. 

18 SEC. 4. WIFE’S INSURANCE BENEFITS FOR PERMANENT 

19 PARTNERS. 

20 Section 202(b) of the Social Security Act (42 U.S.C. 

21 402(b)) is amended— 

22 (1) in paragraph (1), by striking ‘‘The wife (as 

23 defined in section 216(b)) and every divorced wife 

24 (as defined in section 216(d))’’ and inserting ‘‘The 

25 wife (as defined in section 216(b)), every divorced 
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1 wife (as defined in section 216(d), the female perma2 nent partner (as defined in section 216(m)(2)), and 

3 every female former permanent partner (as defined 

4 in section 216(m)(4))’’, and by striking ‘‘such wife 

5 or such divorced wife’’ and inserting ‘‘such wife, 

6 such divorced wife, such permanent partner, or such 

7 former permanent partner’’; 

8 (2) in paragraph (1)(B), by inserting ‘‘or per9 manent partner’’ after ‘‘wife’’; 

10 (3) in paragraph (1)(C), by inserting ‘‘or 

11 former permanent partner’’ after ‘‘divorced wife’’, 

12 and by inserting ‘‘and is not in a permanent part13 nership’’ after ‘‘married’’; 

14 (4) in paragraph (1)(i), by striking ‘‘wife or di15 vorced wife’’ each place it appears and inserting 

16 ‘‘wife, divorced wife, permanent partner, or former 

17 permanent partner’’; 

18 (5) in paragraph (1)(ii), by striking ‘‘wife or di19 vorced wife’’ each place it appears and inserting 

20 ‘‘wife, divorced wife, permanent partner, or former 

21 permanent partner’’; 

22 (6) in paragraph (1)(G), by inserting ‘‘or per23 manent partner’’ after ‘‘wife’’, by inserting ‘‘or their 

24 permanent partnership has terminated’’ after ‘‘di25 vorced’’, by inserting ‘‘, or in a permanent partner-
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1 ship with,’’ after ‘‘married to’’, and by inserting ‘‘or 

2 termination’’ after ‘‘divorce’’; 

3 (7) in paragraph (1)(H), by inserting ‘‘or a 

4 former permanent partner’’ after ‘‘divorced wife’’, by 

5 striking ‘‘she marries’’ and inserting ‘‘she marries, 

6 or enters into a permanent partnership with,’’; 

7 (8) in paragraph (1)(I), by striking ‘‘wife’’ and 

8 inserting ‘‘wife or permanent partner’’; 

9 (9) in paragraph (2), by striking ‘‘her husband 

10 (or, in the case of a divorced wife, her former hus11 band)’’ and inserting ‘‘the individual referred to in 

12 paragraph (1)’’; 

13 (10) in paragraph (3), by inserting ‘‘or former 

14 permanent partner’’ after ‘‘divorced wife’’, by insert15 ing ‘‘or enters into a permanent partnership’’ after 

16 ‘‘marries’’, by striking ‘‘such divorced wife’s entitle17 ment’’ and inserting ‘‘the entitlement of such di18 vorced wife or former permanent partner’’, and by 

19 inserting ‘‘or permanent partnership’’ after ‘‘mar20 riage’’; 

21 (11) in paragraph (4)(A), by striking ‘‘the wife 

22 (or divorced wife)’’ and inserting ‘‘the wife, divorced 

23 wife, permanent partner, or former permanent part24 ner’’; 
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1 (12) in paragraph (4)(B)(ii), by striking ‘‘the 

2 wife (or divorced wife)’’ and inserting ‘‘the wife, di3 vorced wife, permanent partner, or former perma4 nent partner’’; and 

5 (13) in paragraph (5)(A), by inserting ‘‘or 

6 former permanent partner’’ after ‘‘divorced wife’’ 

7 each place it appears. 

8 SEC. 5. HUSBAND’S INSURANCE BENEFITS FOR PERMA9 NENT PARTNERS. 

10 Section 202(c) of the Social Security Act (42 U.S.C. 

11 402(c)) is amended— 

12 (1) in paragraph (1), by striking ‘‘The husband 

13 (as defined in section 216(f)) and every divorced 

14 husband (as defined in section 216(d))’’ and insert15 ing ‘‘The husband (as defined in section 216(f)), 

16 every divorced husband (as defined in section 

17 216(d), the male permanent partner (as defined in 

18 section 216(m)(2)), and every male former perma19 nent partner (as defined in section 216(m)(4))’’, and 

20 by striking ‘‘such husband or such divorced hus21 band’’ and inserting ‘‘such husband, such divorced 

22 husband, such permanent partner, or such former 

23 permanent partner’’; 

24 (2) in paragraph (1)(B), by inserting ‘‘or per25 manent partner’’ after ‘‘husband’’; 
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1 (3) in paragraph (1)(C), by inserting ‘‘or 

2 former permanent partner’’ after ‘‘divorced hus3 band’’, and by inserting ‘‘and is not in a permanent 

4 partnership’’ after ‘‘married’’; 

5 (4) in paragraph (1)(i), by striking ‘‘husband or 

6 divorced husband’’ each place it appears and insert7 ing ‘‘husband, divorced husband, permanent partner, 

8 or former permanent partner’’; 

9 (5) in paragraph (1)(ii), by striking ‘‘husband 

10 or divorced husband’’ each place it appears and in11 serting ‘‘husband, divorced husband, permanent 

12 partner, or former permanent partner’’; 

13 (6) in paragraph (1)(G), by inserting ‘‘or per14 manent partner’’ after ‘‘husband’’, by inserting ‘‘or 

15 their permanent partnership has terminated’’ after 

16 ‘‘divorced’’, by inserting ‘‘, or in a permanent part17 nership with,’’ after ‘‘married to’’, and by inserting 

18 ‘‘or termination’’ after ‘‘divorce’’; 

19 (7) in paragraph (1)(H), by inserting ‘‘or a 

20 former permanent partner’’ after ‘‘divorced hus21 band’’, by striking ‘‘he marries’’ and inserting ‘‘he 

22 marries, or enters into a permanent partnership 

23 with,’’; 

24 (8) in paragraph (1)(I), by striking ‘‘husband’’ 

25 and inserting ‘‘husband or permanent partner’’; 
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1 (9) in paragraph (2)(A), by striking ‘‘the hus2 band (or divorced husband)’’ and inserting ‘‘the hus3 band, divorced husband, permanent partner, or 

4 former permanent partner’’, by striking ‘‘his earn5 ings’’ and inserting ‘‘the earnings thereof’’; 

6 (10) in paragraph (2)(B)(ii), by striking ‘‘the 

7 husband (or divorced husband)’’ and inserting ‘‘the 

8 husband, divorced husband, permanent partner, or 

9 former permanent partner’’; 

10 (11) in paragraph (3), by striking ‘‘his wife (or, 

11 in the case of a divorced husband, his former wife)’’ 

12 and inserting ‘‘the individual referred to in para13 graph (1)’’; 

14 (12) in paragraph (4), by inserting ‘‘or former 

15 permanent partner’’ after ‘‘divorced husband’’, by 

16 inserting ‘‘or enters into a permanent partnership’’ 

17 after ‘‘marries’’, by striking ‘‘such divorced hus18 band’s entitlement’’ and inserting ‘‘the entitlement 

19 of such divorced husband or former permanent part20 ner’’, and by inserting ‘‘or permanent partnership’’ 

21 after ‘‘marriage’’; and 

22 (13) in paragraph (5)(A), by inserting ‘‘or 

23 former permanent partner’’ after ‘‘divorced hus24 band’’ each place it appears. 
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1 SEC. 6. WIDOW’S INSURANCE BENEFITS FOR SURVIVING 

2 PERMANENT PARTNERS. 

3 Section 202(e) of the Social Security Act (42 U.S.C. 

4 402(e)) is amended— 

5 (1) paragraph (1), by striking ‘‘The widow (as 

6 defined in section 216(c)) and every surviving di7 vorced wife (as defined in section 216(d)’’ and in8 serting ‘‘The widow (as defined in section 216(c)), 

9 the female surviving permanent partner (as defined 

10 in section 216(m)(3)), every surviving divorced wife 

11 (as defined in section 216(d)), and every female sur12 viving former permanent partner (as defined in sec13 tion 216(m)(5))’’, and by striking ‘‘such widow or 

14 such surviving divorced wife’’ and inserting ‘‘such 

15 widow, such surviving permanent partner, such sur16 viving divorced wife, or such surviving former per17 manent partner’’; 

18 (2) in paragraph (1)(A), by inserting ‘‘and is 

19 not in a permanent partnership’’ after ‘‘married’’; 

20 (3) in paragraph (1)(C)(iii), by striking ‘‘moth21 er’s insurance benefits’’ and inserting ‘‘parent’s in22 surance benefits’’; 

23 (4) in paragraph (2)(D), by striking ‘‘widow or 

24 surviving divorced wife’’ each place it appears and 

25 inserting ‘‘widow, surviving permanent partner, sur-
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1 viving divorced wife, or surviving former permanent 

2 partner’’; 

3 (5) in paragraph (3)(A), by striking ‘‘widow or 

4 surviving divorced wife’’ and inserting ‘‘widow, sur5 viving permanent partner, surviving divorced wife, or 

6 surviving former permanent partner’’, by inserting 

7 ‘‘or enters into a permanent partnership’’ after 

8 ‘‘marries’’, and by striking ‘‘before such marriage 

9 occurred’’ and inserting ‘‘before such marriage oc10 curred or the commencement of such permanent 

11 partnership’’; 

12 (6) in paragraph (3)(B), by striking ‘‘a disabled 

13 widow or disabled surviving divorced wife’’ and in14 serting ‘‘a widow, surviving permanent partner, sur15 viving divorced wife, or surviving former permanent 

16 partner who is disabled as’’; 

17 (7) in the matter following subparagraph (B) in 

18 paragraph (3), by inserting ‘‘or permanent partner19 ship’’ after ‘‘marriage’’; 

20 (8) in paragraph (4), by striking ‘‘any widow or 

21 surviving divorced wife’’ and inserting ‘‘any widow, 

22 surviving permanent partner, surviving divorced 

23 wife, or surviving former permanent partner’’; 

24 (9) in paragraph (5), by striking ‘‘widow or 

25 surviving divorced wife’’ in subparagraph (A) and in-
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1 serting ‘‘widow, surviving permanent partner, sur2 viving divorced wife, or surviving former permanent 

3 partner’’, and by striking ‘‘widow or surviving di4 vorced wife’’ in subparagraph (B) and inserting 

5 ‘‘widow, surviving permanent partner, surviving di6 vorced wife, or surviving former permanent part7 ner’’; 

8 (10) in paragraph (6)(A), by striking ‘‘the 

9 widow (or surviving divorced wife)’’ and inserting 

10 ‘‘the widow, surviving permanent partner, surviving 

11 divorced wife, or surviving former permanent part12 ner’’; and 

13 (11) in paragraph (6)(B)(ii), by striking ‘‘the 

14 widow (or surviving divorced wife)’’ and inserting 

15 ‘‘the widow, surviving permanent partner, surviving 

16 divorced wife, or surviving former permanent part17 ner’’. 

18 SEC. 7. WIDOWER’S INSURANCE BENEFITS FOR SURVIVING 

19 PERMANENT PARTNERS. 

20 Section 202(f) of the Social Security Act (42 U.S.C. 

21 402(f)) is amended— 

22 (1) paragraph (1), by striking ‘‘The widower 

23 (as defined in section 216(g) and every surviving di24 vorced husband (as defined in section 216(d)’’ and 

25 inserting ‘‘The widower (as defined in section 
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1 216(g)), the male surviving permanent partner (as 

2 defined in section 216(m)(3)), every surviving di3 vorced husband (as defined in section 216(d)), and 

4 every male surviving former permanent partner (as 

5 defined in section 216(m)(5))’’, and by striking 

6 ‘‘such widower or such surviving divorced husband’’ 

7 and inserting ‘‘such widower, such surviving perma8 nent partner, such surviving divorced husband, or 

9 such surviving former permanent partner’’; 

10 (2) in paragraph (1)(A), by inserting ‘‘and is 

11 not in a permanent partnership’’ after ‘‘married’’; 

12 (3) in paragraph (1)(C)(iii), by striking ‘‘fa13 ther’s insurance benefits’’ and inserting ‘‘parent’s 

14 insurance benefits’’; 

15 (4) in subparagraph (E), by striking ‘‘he’’ each 

16 place it appears and inserting ‘‘such widower, sur17 viving permanent partner, surviving divorced hus18 band, or surviving former permanent partner’’; 

19 (5) in subparagraph (F), by striking ‘‘he’’ each 

20 place it appears and inserting ‘‘such widower, sur21 viving permanent partner, surviving divorced hus22 band, or surviving former permanent partner’’, and 

23 by striking ‘‘his waiting period (as defined in para24 graph (5))’’ and inserting ‘‘the waiting period (as 

25 defined in paragraph (5)) of such widower, surviving 
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1 permanent partner, surviving divorced husband, or 

2 surviving former permanent partner’’; 

3 (6) in the matter following subparagraph (F), 

4 by striking ‘‘he’’ each place it appears and inserting 

5 ‘‘such widower, surviving permanent partner, sur6 viving divorced husband, or surviving former perma7 nent partner’’, and by striking ‘‘his disability’’ and 

8 inserting ‘‘the disability of such widower, surviving 

9 permanent partner, surviving divorced husband, or 

10 surviving former permanent partner’’; 

11 (7) in paragraph (2)(A), by striking ‘‘the wid12 ower (or surviving divorced husband)’’ and inserting 

13 ‘‘the widower, surviving permanent partner, sur14 viving divorced husband, or surviving former perma15 nent partner’’; 

16 (8) in paragraph (2)(B)(ii), by striking ‘‘the 

17 widower (or surviving divorced husband)’’ and in18 serting ‘‘the widower, surviving permanent partner, 

19 surviving divorced husband, or surviving former per20 manent partner’’; 

21 (9) in paragraph (3)(D), by striking ‘‘widower 

22 or surviving divorced husband’’ each place it appears 

23 and inserting ‘‘widower, surviving permanent part24 ner, surviving divorced husband, or surviving former 

25 permanent partner’’; 
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1 (10) in paragraph (4)(A), by striking ‘‘widower 

2 or surviving divorced husband’’ and inserting ‘‘wid3 ower, surviving permanent partner, surviving di4 vorced husband, or surviving former permanent 

5 partner’’, by inserting ‘‘or enters into a permanent 

6 partnership’’ after ‘‘marries’’, and by striking ‘‘be7 fore such marriage occurred’’ and inserting ‘‘before 

8 such marriage occurred or the commencement of 

9 such permanent partnership’’; 

10 (11) in paragraph (4)(B), by striking ‘‘a dis11 abled widower or disabled surviving divorced hus12 band’’ and inserting ‘‘a widower, surviving perma13 nent partner, surviving divorced husband, or sur14 viving former permanent partner who is disabled 

15 as’’; 

16 (12) in the matter following subparagraph (B) 

17 in paragraph (3), by inserting ‘‘or permanent part18 nership’’ after ‘‘marriage’’; 

19 (13) in paragraph (5), by striking ‘‘any widower 

20 or surviving divorced husband’’ and inserting ‘‘any 

21 widower, surviving permanent partner, surviving di22 vorced husband, or surviving former permanent 

23 partner’’; and 

24 (14) in paragraph (6), by striking ‘‘widower or 

25 surviving divorced husband’’ in subparagraph (A) 
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•HR 4701 IH 

1 and inserting ‘‘widower, surviving permanent part2 ner, surviving divorced husband, or surviving former 

3 permanent partner’’, and by striking ‘‘widower or 

4 surviving divorced husband’’ in subparagraph (B) 

5 and inserting ‘‘widower, surviving permanent part6 ner, surviving divorced husband, or surviving former 

7 permanent partner’’. 

8 SEC. 8. MOTHER’S AND FATHER’S INSURANCE BENEFITS 

9 FOR SURVIVING PERMANENT PARTNERS. 

10 Section 202(g) of the Social Security Act (42 U.S.C. 

11 402(g)) is amended— 

12 (1) in paragraph (1), in the matter preceding 

13 subparagraph (A)— 

14 (A) by striking ‘‘The surviving spouse and 

15 every surviving divorced parent (as defined in 

16 section 216(d)’’ and inserting ‘‘The surviving 

17 spouse or surviving permanent partner and 

18 every surviving divorced parent (as defined in 

19 section 216(d)(7)) or surviving former perma20 nent partner parent (as defined in section 

21 216(m)(6))’’; and 

22 (B) by striking ‘‘such surviving spouse or 

23 surviving divorced parent’’ and inserting ‘‘such 

24 surviving spouse, surviving permanent partner, 
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•HR 4701 IH 

1 surviving divorced parent, or surviving former 

2 permanent partner parent’’; 

3 (2) in paragraph (1)(B), by striking ‘‘surviving 

4 spouse’s insurance benefit’’ and inserting ‘‘widow’s 

5 insurance benefit or widower’s insurance benefit’’; 

6 (3) in paragraph (1)(F), ‘‘or surviving former 

7 permanent partner parent’’ after ‘‘surviving divorced 

8 parent’’; 

9 (4) in the matter in paragraph (1) following 

10 subparagraph (F)— 

11 (A) by striking ‘‘such surviving spouse or 

12 surviving divorced parent’’ and inserting ‘‘such 

13 surviving spouse, surviving permanent partner, 

14 surviving divorced parent, or surviving former 

15 permanent partner parent’’; 

16 (B) by striking ‘‘surviving spouse’s insur17 ance benefit’’ and inserting ‘‘widow’s insurance 

18 benefit or widower’s insurance benefit’’; and 

19 (C) by inserting ‘‘or surviving former per20 manent partner parent’’ after ‘‘surviving di21 vorced parent’’ each place it appears in the last 

22 sentence; and 

23 (5) in paragraph (3)— 

24 (A) by striking ‘‘surviving spouse or sur25 viving divorced parent’’ and inserting ‘‘surviving 
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1 spouse, surviving permanent partner, surviving 

2 divorced parent, or surviving former permanent 

3 partner parent’’; 

4 (B) by inserting ‘‘or enters into a perma5 nent partnership’’ after ‘‘marries’’; 

6 (C) by striking ‘‘such surviving spouse or 

7 surviving divorced parent’’ and inserting ‘‘such 

8 surviving spouse, surviving permanent partner, 

9 surviving divorced parent, or surviving former 

10 permanent partner parent’’; and 

11 (D) by inserting ‘‘or permanent partner12 ship’’ after ‘‘marriage’’. 

13 SEC. 9. LUMP SUM DEATH PAYMENTS FOR SURVIVING PER14 MANENT PARTNERS. 

15 Section 202(i) of the Social Security Act (42 U.S.C. 

16 402(i)) is amended— 

17 (1) in the first sentence, by striking ‘‘widow or 

18 widower’’ and inserting ‘‘widow, widower, or sur19 viving permanent partner’’; and 

20 (2) in paragraph (1), by striking ‘‘widow (as 

21 defined in section 216(c)) or widower (as defined in 

22 section 216(g))’’ and inserting ‘‘widow (as defined in 

23 section 216(c)), widower (as defined in section 

24 216(g)), or surviving permanent partner (as defined 

25 in section 216(m)(3))’’. 
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1 SEC. 10. CONFORMING AMENDMENTS. 

2 (a) AMENDMENTS TO THE SOCIAL SECURITY ACT.— 

3 (1) Section 202(j)(4)(B)(i) of such Act (42 

4 U.S.C. 402(j)(4)(B)(i)) is amended— 

5 (A) by striking ‘‘widow, surviving divorced 

6 wife, or widower’’ and inserting ‘‘widow, wid7 ower, surviving permanent partner, surviving 

8 divorced spouse, or surviving former permanent 

9 partner’’; and 

10 (B) by striking ‘‘disabled widow or wid11 ower or disabled surviving divorced wife’’ and 

12 inserting ‘‘disabled widow, widower, or surviving 

13 permanent partner or disabled surviving di14 vorced spouse or surviving former permanent 

15 partner’’. 

16 (2) Section 202(q)(5)(D) of such Act (42 

17 U.S.C. 402(q)(5)(D)) is amended— 

18 (A) by striking ‘‘a child of his or her de19 ceased spouse (or deceased former spouse)’’ and 

20 inserting ‘‘a child of his or her deceased spouse 

21 or deceased permanent partner (or deceased 

22 former spouse or deceased former permanent 

23 partner)’’; and 

24 (B) by striking ‘‘his or her deceased 

25 spouse’s (or deceased former spouse’s) wages 

26 and self-employment income’’ and inserting 
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1 ‘‘the wages and self-employment income of his 

2 or her deceased spouse or deceased permanent 

3 partner (or deceased former spouse or deceased 

4 former permanent partner)’’. 

5 (3) Section 202(t)(11)(B) of such Act (42 

6 U.S.C. 402(t)(11)(B)) is amended— 

7 (A) by striking ‘‘spousal relationship’’ each 

8 place it appears and inserting ‘‘spousal or per9 manent partnership relationship’’; and 

10 (B) by striking ‘‘a wife, a husband, a 

11 widow, a widower, a divorced wife, a divorced 

12 husband, a surviving divorced wife, a surviving 

13 divorced husband, a surviving divorced mother, 

14 a surviving divorced father’’ and inserting ‘‘a 

15 wife, a husband, a permanent partner, a widow, 

16 a widower, a surviving permanent partner, a di17 vorced wife, a divorced husband, a former per18 manent partner, a surviving divorced wife, a 

19 surviving divorced husband, a surviving former 

20 permanent partner, a surviving divorced moth21 er, a surviving divorced father, a surviving 

22 former permanent partner parent’’. 

23 (4) Section 203(a)(3)(C) of such Act (42 

24 U.S.C. 403(a)(3)(C)) is amended by inserting ‘‘or 

25 former permanent partner’’ after ‘‘a divorced 
30 

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1 spouse’’ and by inserting ‘‘surviving former perma2 nent partner’’ after ‘‘a surviving divorced spouse’’. 

3 (5) Section 203(a)(3)(D) of such Act (42 

4 U.S.C. 403(a)(3)(D)) is amended— 

5 (A) in clause (i), by inserting ‘‘or perma6 nent partner’’ after ‘‘a spouse’’ and by inserting 

7 ‘‘or surviving permanent partner’’ after ‘‘a sur8 viving spouse’’. 

9 (6) Section 203(b)(2) of such Act (42 U.S.C. 

10 403(b)(2)) is amended— 

11 (A) in subparagraph (A)(i), by inserting 

12 ‘‘or former permanent partner’’ after ‘‘divorced 

13 spouse’’; 

14 (B) by striking subparagraph (A)(ii) and 

15 inserting the following: 

16 ‘‘(ii)(I) if such person is such a divorced spouse, 

17 such person has been divorced for not less than 2 

18 years, or (II) if such person is such a former perma19 nent partner, the permanent partnership has been 

20 terminated for not less than 2 years,’’; 

21 (C) in the matter in subparagraph (A) fol22 lowing clause (ii), by inserting ‘‘or former per23 manent partner’’ after ‘‘such divorced spouse’’; 

24 and 
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•HR 4701 IH 

1 (D) in subparagraph (B), by inserting ‘‘or 

2 former permanent partner’’ after ‘‘divorced 

3 spouse’’ and by inserting ‘‘or the date of the 

4 termination of the permanent partnership’’ 

5 after ‘‘the date of the divorce’’. 

6 (7) Section 203(c) of such Act (42 U.S.C. 

7 403(c)(3)) is amended— 

8 (A) in paragraph (2), by striking ‘‘wife or 

9 husband’’ and inserting ‘‘wife, husband, or per10 manent partner’’, by striking ‘‘his or her 

11 spouse’’ and inserting ‘‘the insured individual’’, 

12 and by striking ‘‘such spouse’’ and inserting 

13 ‘‘such individual’’; 

14 (B) in paragraph (3), by striking ‘‘widow 

15 or widower’’ and inserting ‘‘widow, widower, or 

16 surviving permanent partner’’, and by inserting 

17 ‘‘or deceased permanent partner’’ after ‘‘de18 ceased spouse’’; 

19 (C) in paragraph (4), by inserting ‘‘or sur20 viving former permanent partner parent’’ after 

21 ‘‘surviving divorced mother or father’’, and by 

22 inserting ‘‘or deceased former permanent part23 ner’’ after ‘‘deceased former spouse’’; and 

24 (D) in the matter following paragraph (4), 

25 by striking ‘‘widow, surviving divorced wife, 
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1 widower, or surviving divorced husband’’ and 

2 inserting ‘‘widow, widower, surviving permanent 

3 partner, surviving divorced wife, surviving di4 vorced husband, or surviving former permanent 

5 partner’’. 

6 (8) Section 203(d)(1)(A) of such Act (42 

7 U.S.C. 403(d)(1)(A)) is amended by striking ‘‘a 

8 wife, divorced wife, husband, divorced husband, or 

9 child’’ and inserting ‘‘a wife, husband, permanent 

10 partner, divorced wife, divorced husband, former 

11 permanent partner, or child’’. 

12 (9) Section 203(d)(1)(B) of such Act (42 

13 U.S.C. 403(d)(1)(B)) is amended by inserting ‘‘or 

14 former permanent partner’’ after ‘‘divorced spouse’’ 

15 each place it appears. 

16 (10) Paragraphs (1) and (7) of section 203(f) 

17 of such Act (42 U.S.C. 403(f)) are amended by in18 serting ‘‘and former permanent partners’’ after ‘‘di19 vorced spouses’’ each place it appears. 

20 (11) Paragraphs (1) and (4) of section 204(d) 

21 of such Act (42 U.S.C. 404(d)) are amended by in22 serting ‘‘or surviving permanent partner’’ after ‘‘sur23 viving spouse’’ each place it appears. 

24 (12) Section 205(b)(1) of such Act (42 U.S.C. 

25 405(b)(1)) is amended by striking ‘‘wife, divorced 
33 

•HR 4701 IH 

1 wife, widow, surviving divorced wife, surviving di2 vorced mother, surviving divorced father, husband, 

3 divorced husband, widower, surviving divorced hus4 band, child, or parent’’ and inserting ‘‘wife, hus5 band, permanent partner, divorced wife, divorced 

6 husband, former permanent partner, surviving di7 vorced wife, surviving divorced husband, surviving 

8 divorced parent, surviving former permanent partner 

9 parent, child, or parent’’. 

10 (13) Section 205(c)(1)(C) of such Act (42 

11 U.S.C. 205(c)(1)(C)) is amended by striking ‘‘an in12 dividual’s spouse, surviving divorced wife, surviving 

13 divorced husband, surviving divorced mother, sur14 viving divorced father, child, or parent’’ and insert15 ing ‘‘an individual’s spouse, permanent partner, sur16 viving divorced wife, surviving divorced husband, 

17 surviving former permanent partner, surviving di18 vorced parent, surviving former permanent partner 

19 parent, child, or parent’’. 

20 (14) Section 205(i) of such Act (42 U.S.C. 

21 405(i)) is amended by striking ‘‘the wife or hus22 band’’ in clause (B) and inserting ‘‘the wife, hus23 band, or permanent partner’’. 

24 (15) Section 205(q)(5) of such Act (42 U.S.C. 

25 405(q)(5)) is amended by striking ‘‘widow or wid-
34 

•HR 4701 IH 

1 ower’’ and inserting ‘‘widow, widower, or surviving 

2 permanent partner’’. 

3 (16) Section 208(c) of such Act (42 U.S.C. 

4 408(c)) is amended by inserting ‘‘or permanent part5 ner’’ after ‘‘spouse’’. 

6 (17) Section 209(a)(14)(B) of such Act (42 

7 U.S.C. 409(a)(14)(B)) is amended by striking 

8 ‘‘plans)’’ and inserting ‘‘plans), or which would be 

9 excluded from the gross income of such employee’s 

10 permanent partner if an exclusion under such sec11 tion with respect to a taxpayer’s permanent partner 

12 were allowable under such section’’. 

13 (18) Section 210(a)(3)(B) of such Act (42 

14 U.S.C. 410(a)(3)(B)) is amended— 

15 (A) by striking ‘‘his spouse or son or 

16 daughter’’ and inserting ‘‘his spouse, perma17 nent partner, son, or daughter’’; and 

18 (B) by striking clause (i) and inserting the 

19 following: 

20 ‘‘(i) the employer is a surviving spouse, a sur21 viving permanent partner, a divorced individual, or 

22 a former permanent partner and has not, since the 

23 death of his or her spouse or permanent partner or 

24 the termination of his or her marriage or permanent 

25 partnership, married or entered into a permanent 
35 

•HR 4701 IH 

1 partnership, or the employer has a spouse or perma2 nent partner living in the home who has a mental 

3 or physical condition which results in an incapability 

4 of such spouse or permanent partner of caring for 

5 a son, daughter, stepson, or stepdaughter (referred 

6 to in clause (ii)) for at least 4 continuous weeks in 

7 the calendar quarter in which the service is ren8 dered, and’’. 

9 (19) Section 211(a)(5) of such Act (42 U.S.C. 

10 411(a)(5)) is amended— 

11 (A) in subparagraph (A), by inserting ‘‘or 

12 permanent partner (as defined in section 

13 216(m)(2))’’ after ‘‘spouse’’ each place it ap14 pears; and 

15 (B) in subparagraph (B), by inserting 

16 ‘‘business’’ before ‘‘partner’s’’ and ‘‘partner’’ 

17 each place they appear, and by inserting ‘‘or 

18 permanent partner (as so defined)’’ after ‘‘the 

19 spouse’’. 

20 (20) Section 216(k) of such Act (42 U.S.C. 

21 416(k)) is amended— 

22 (A) by striking ‘‘subsection (c)(1) or’’ and 

23 inserting ‘‘subsection (c)(1),’’; 
36 

•HR 4701 IH 

1 (B) by striking ‘‘subsection (g)(1)’’ and in2 serting ‘‘subsection (g)(1), or subparagraph (F) 

3 of subsection (m)(3)’’; 

4 (C) by inserting ‘‘, or the permanent part5 ner surviving an individual,’’ after ‘‘surviving 

6 spouse of an individual’’; 

7 (D) by inserting ‘‘or have been in a perma8 nent partnership with such individual’’ after 

9 ‘‘have been married to such individual’’; 

10 (E) by striking ‘‘widow or widower, and’’ 

11 and inserting ‘‘widow, widower, or surviving 

12 permanent partner,’’; 

13 (F) by inserting after ‘‘such individual’s 

14 child,’’ the following: ‘‘and the requirement of 

15 subparagraph (E) of subsection (m)(3) that a 

16 child of an individual or such individual’s per17 manent partner have been living with the mem18 ber of the permanent partnership who is not 

19 the child’s parent for not less than 1 year im20 mediately preceding the day on which such indi21 vidual’s permanent partner died in order for 

22 such individual to qualify as the surviving per23 manent partner of the deceased permanent 

24 partner’’; 
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•HR 4701 IH 

1 (G) by striking ‘‘applicable nine-month pe2 riod’’ and inserting ‘‘applicable period’’; 

3 (H) in paragraph (1), by striking ‘‘the 

4 marriage involved’’ and inserting ‘‘the com5 mencement of the marriage or permanent part6 nership involved’’, and by striking ‘‘nine 

7 months’’ and inserting ‘‘the applicable period’’; 

8 (I) in paragraph (2)(A), by inserting ‘‘in 

9 the case of the first requirement referred to in 

10 this subsection,’’ after ‘‘(2)(A)’’, by inserting ‘‘, 

11 or the surviving permanent partner of such in12 dividual had been previously a member of a per13 manent partnership with such individual and 

14 such permanent partnership had subsequently 

15 been terminated,’’ after ‘‘and subsequently di16 vorced’’, by inserting ‘‘or the termination of 

17 such permanent partnership’’ after ‘‘at the time 

18 of such divorce’’, by inserting ‘‘or previous per19 manent partnership’’ after ‘‘previous marriage’’, 

20 by inserting ‘‘or (in the case of a permanent 

21 partnership) other termination’’ after ‘‘by di22 vorce’’, and by striking ‘‘or’’ at the end; 

23 (J) in paragraph (2)(B), by inserting ‘‘in 

24 the case of the second requirement referred to 

25 in this subsection,’’ after ‘‘(B)’’, by inserting 
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•HR 4701 IH 

1 ‘‘or during a previous permanent partnership 

2 between such stepchild’s parent and such indi3 vidual which ended in the termination of such 

4 permanent partnership,’’ after ‘‘divorce’’ the 

5 first place it appears, by inserting ‘‘or termi6 nation’’ after ‘‘divorce’’ the second place it ap7 pears, by inserting ‘‘or previous permanent 

8 partnership’’ after ‘‘previous marriage’’ the sec9 ond place it appears, by inserting ‘‘or (in the 

10 case of a permanent partnership) other termi11 nation’’ after ‘‘by divorce’’, and by adding ‘‘or’’ 

12 at the end; 

13 (K) by inserting after paragraph (2)(B) 

14 the following new subparagraph: 

15 ‘‘(C) in the case of the third requirement re16 ferred to in this subsection, the child of either mem17 ber of the permanent partnership had been living 

18 with the other member of such permanent partner19 ship during a previously terminated permanent part20 nership between both such members and such re21 quirement would have been satisfied at the time of 

22 the termination if such previous permanent partner23 ship had been terminated by the death of the de24 ceased permanent partner;’’; and 
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•HR 4701 IH 

1 (L) in the matter in subsection (k) fol2 lowing paragraph (2)(C) (as added by subpara3 graph (K)), by striking ‘‘marriage involved’’ 

4 and inserting ‘‘marriage or permanent partner5 ship involved’’, and by striking ‘‘nine months’’ 

6 and inserting ‘‘the applicable period’’. 

7 (21) Section 225(a) of such Act (42 U.S.C. 

8 425(a)) is amended by striking ‘‘widow or surviving 

9 divorced wife’’ and inserting ‘‘widow, surviving per10 manent partner, surviving divorced wife, or surviving 

11 former permanent partner’’, and by striking ‘‘wid12 ower or surviving divorced husband’’ and inserting 

13 ‘‘widower, surviving permanent partner, surviving di14 vorced husband, or surviving former permanent 

15 partner’’. 

16 (22) Section 226(b)(2)(A)(iii) of such Act (42 

17 U.S.C. 426(b)(2)(A)(iii)) is amended by inserting 

18 ‘‘(as a surviving spouse or surviving divorced 

19 spouse)’’ after ‘‘section 202(f)’’. 

20 (b) AMENDMENTS TO THE INTERNAL REVENUE

21 CODE OF 1986.— 

22 (1) Section 1402(a)(5) of the Internal Revenue 

23 Code of 1986 (relating to distribution of net earn24 ings from self-employment between spouses) is 

25 amended— 
40 

•HR 4701 IH 

1 (A) in subparagraph (A), by inserting ‘‘or 

2 permanent partner (as defined in section 

3 216(m)(2) of the Social Security Act)’’ after 

4 ‘‘spouse’’ the first place it appears, and by in5 serting ‘‘or permanent partner’’ after ‘‘spouse’’ 

6 each place it appears; and 

7 (B) in subparagraph (B), by inserting 

8 ‘‘business’’ before ‘‘partner’s’’ and ‘‘partner’’ 

9 each place they appear, and by inserting ‘‘or 

10 permanent partner (as so defined)’’ after ‘‘the 

11 spouse’’. 

12 (2) Section 3121(a)(17) of such Code (relating 

13 to exclusion from wages of benefits received from 

14 group legal services plans) is amended by striking 

15 ‘‘plans)’’ and inserting ‘‘plans), or which would be 

16 excluded from the gross income of such employee’s 

17 permanent partner (as defined in section 216(m)(2) 

18 of the Social Security Act) if an exclusion under 

19 such section with respect to a taxpayer’s permanent 

20 partner were allowable under such section’’. 

21 (3) Section 3121(b)(3)(B) of such Code (relat22 ing to exclusion from employment of service in the 

23 employ of mother, father, spouse, son, or daughter) 

24 is amended— 
41 

•HR 4701 IH 

1 (A) by striking ‘‘his spouse or son or 

2 daughter’’ and inserting ‘‘his spouse, perma3 nent partner, son, or daughter’’; and 

4 (B) by striking clause (i) and inserting the 

5 following: 

6 ‘‘(i) the employer is a surviving spouse, a 

7 surviving permanent partner (as defined in sec8 tion 216(m)(3) of the Social Security Act), a di9 vorced individual, or a former permanent part10 ner (as defined in section 216(m)(4) of such 

11 Act) and has not, since the death of his or her 

12 spouse or permanent partner (as defined in sec13 tion 216(m)(2) of such Act) or the termination 

14 of his or her marriage or permanent partner15 ship (as defined in section 216(m)(1) of such 

16 Act), married or entered into a permanent part17 nership, or the employer has a spouse or per18 manent partner living in the home who has a 

19 mental or physical condition which results in an 

20 incapability of such spouse or permanent part21 ner of caring for a son, daughter, stepson, or 

22 stepdaughter (referred to in clause (ii)) for at 

23 least 4 continuous weeks in the calendar quar24 ter in which the service is rendered, and’’. 
42 

•HR 4701 IH 

1 SEC. 11. EFFECTIVE DATE. 

2 The amendments made by this Act shall apply with 

3 respect to benefits for which applications are filed after 

4 1 year after the date of the enactment of this Act. 

Æ