withstanding’’ and inserting the following: ‘‘The 
amount of an individual’s excess earnings (as 
defined in paragraph (3)) shall be charged to 
months as follows: There shall be charged to 
the first month of such taxable year an amount 
of his excess earnings equal to the payment to 
which he is entitled for such month under sec-
tion 202 (or the total of his excess earnings if 
such excess earnings are less than such pay-
ment), and the balance, if any, of such excess 
earnings shall be charged to each succeeding 
month in such year to the extent, in the case 
of each such month, of the payment to which 
such individual is entitled for such month under 
section 202, until the total of such excess has 
been so charged. Notwithstanding’’; 
(E) in subsection (f)(3), by striking ‘‘331⁄3 
percent’’ and all that follows through ‘‘other in-
dividual,’’ and inserting ‘‘50 percent of such in-
dividual’s earnings for such year in excess of 
the product of the exempt amount as deter-
mined under paragraph (8),’’; 
(F) by striking subsection (f)(7); 
(G) by striking subsection (f)(9); and
(H) in subsection (h)(1)(A)(ii), by striking 
subclauses (I), (II), and (III) and inserting the 
following: 
‘‘(I) such individual’s benefits under sec-
tion 202 are reduced under subsection (a) of 
this section for any month in such taxable year, 
and 
‘‘(II) in any such month there is another 
person who also is entitled to benefits under 
subsection (b), (c), (d), (e), (f), (g), or (h) of 
section 202 on the basis of the same wages and 
self-employment income and who does not live 
in the same household as such individual.’’. 
(2) The second sentence of section 223(d)(4) of 
such Act (42 U.S.C. 423(d)(4)) is amended by strik-
ing ‘‘if section 102 of the Senior Citizens’ Right to 
Work Act of 1996 had not been enacted’’ and insert-
ing the following: if the amendments to section 203 
made by section 102 of the Senior Citizens’ Right to 
Work Act of 1996 and by section 201 of the Social 
Security Guarantee Plus Act of 2005 had not been 
enacted. 
(d) EFFECTIVE DATE AND TRANSITIONAL RULE.—
(1) EFFECTIVE DATE.—The amendments and 
repeals made by this section shall apply with respect 
to taxable years ending after December 31, 2010. 
(2) 
TRANSITIONAL
RULE.—Notwithstanding 
paragraph (8) of section 203(f) of the Social Secu-
rity Act (42 U.S.C. 403(f)(8)), the exempt amount 
which is applicable, for purposes of such section 
203(f), to an individual who is entitled to monthly 
insurance benefits under section 202 of such Act but 
who has not attained retirement age (as defined in 
section 216(l) of such Act) before the close of the 
taxable year involved shall be— 
(A) for each month of any taxable year 
ending after 2005 and before 2007, $1,250.00, 
(B) for each month of any taxable year 
ending 
after 
2006 
and 
before 
2008, 
$1,666.662⁄3, 
(C) for each month of any taxable year 
ending 
after 
2007 
and 
before 
2009, 
$2,083.331⁄3, 
(D) for each month of any taxable year 
ending after 2008 and before 2010, $2,500.00, 
and
(E) for each month of any taxable year 
ending 
after 
2009 
and 
before 
2011, 
$2,916.662⁄3. 
SEC. 202. INCREASE IN WIDOW’S AND WIDOWER’S INSUR-
ANCE BENEFITS. 
(a) 
WIDOW’S
INSURANCE
BENEFITS.—Section 
202(e) of the Social Security Act (42 U.S.C. 402(e)) is 
amended by adding at the end the following new para-
graph: 
‘‘(9)(A) In any case in which the amount of a widow’s 
insurance benefit (as determined under the preceding 
paragraphs of this subsection) for the entitlement month 
of the widow (or surviving divorced wife) is less than the 
minimum benefit amount for such month determined 
under subparagraph (C), the amount of such benefit for 
such month and each succeeding month shall be increased 
to such minimum benefit amount (or the amount most re-
cently established in lieu thereof under section 215(i)). 
‘‘(B) For purposes of this paragraph, the term ‘enti-
tlement month’ of a widow (or surviving divorced wife) 
means, in connection with her benefit under this sub-
section, the first month of her entitlement to such benefit. 
‘‘(C) For purposes of subparagraph (A), the min-
imum benefit amount determined under this subparagraph
for the entitlement month of the widow (or surviving di-
vorced wife) is an amount equal to the lesser of— 
‘‘(i) 75 percent of the sum of— 
‘‘(I) the imputed deceased individual’s ben-
efit for such month, as determined under sub-
paragraph (D) or (E) (as applicable), and 
‘‘(II) the imputed survivor benefit for such 
month, as determined under subparagraph (F), 
or 
‘‘(ii) the increased benefit cap determined under 
subparagraph (G) for such month. 
‘‘(D)(i) For purposes of subparagraph (C)(i)(I), if the 
deceased individual died in a month for which he was not 
entitled to any benefit under this title based on his wages 
or self-employment income or the wages and self-employ-
ment income of the widow (or surviving divorced wife), the 
imputed deceased individual’s benefit for the entitlement 
month of the widow (or surviving divorced wife) is the sum 
of— 
‘‘(I) the imputed old-age insurance benefit (de-
termined under clause (ii)) of the deceased indi-
vidual for her entitlement month (if any), and 
‘‘(II) the imputed husband’s insurance benefit 
(determined under clause (iii)) of the deceased indi-
vidual for her entitlement month (if any).
‘‘(ii) The amount of the imputed old-age insurance 
benefit of the deceased individual for the entitlement 
month of the widow (or surviving divorced wife) is the 
amount of the old-age insurance benefit to which he would 
have been entitled for such month— 
‘‘(I) determined, in the case of such a deceased 
individual who had attained age 62 as of the date 
of his death, as if he had applied for such benefit 
in the month of his death and had survived through-
out the subsequent period ending with her entitle-
ment month, or 
‘‘(II) determined, in the case of such a deceased 
individual who died before attaining age 62 but 
would have attained age 62 before the end of her en-
titlement month, as if he had survived throughout 
the subsequent period ending with her entitlement 
month, and had applied for such benefit during the 
first month for which he would have been eligible for 
such benefit (assuming a primary insurance amount 
for the deceased individual determined under para-
graph (2)(B) of this subsection). 
For purposes of determining the deceased individual’s im-
puted old-age insurance benefit under this clause, the de-
termination of whether the deceased individual was a fully- 
insured individual (as defined in section 214(a)) shall be