(G) by striking ‘‘applicable nine-month pe-
riod’’ and inserting ‘‘applicable period’’; 
(H) in paragraph (1), by striking ‘‘the 
marriage involved’’ and inserting ‘‘the com-
mencement of the marriage or permanent part-
nership involved’’, and by striking ‘‘nine 
months’’ and inserting ‘‘the applicable period’’; 
(I) in paragraph (2)(A), by inserting ‘‘in 
the case of the first requirement referred to in 
this subsection,’’ after ‘‘(2)(A)’’, by inserting ‘‘, 
or the surviving permanent partner of such in-
dividual had been previously a member of a per-
manent partnership with such individual and 
such permanent partnership had subsequently 
been terminated,’’ after ‘‘and subsequently di-
vorced’’, by inserting ‘‘or the termination of 
such permanent partnership’’ after ‘‘at the time 
of such divorce’’, by inserting ‘‘or previous per-
manent partnership’’ after ‘‘previous marriage’’, 
by inserting ‘‘or (in the case of a permanent 
partnership) other termination’’ after ‘‘by di-
vorce’’, and by striking ‘‘or’’ at the end; 
(J) in paragraph (2)(B), by inserting ‘‘in 
the case of the second requirement referred to 
in this subsection,’’ after ‘‘(B)’’, by inserting
‘‘or during a previous permanent partnership 
between such stepchild’s parent and such indi-
vidual which ended in the termination of such 
permanent partnership,’’ after ‘‘divorce’’ the 
first place it appears, by inserting ‘‘or termi-
nation’’ after ‘‘divorce’’ the second place it ap-
pears, by inserting ‘‘or previous permanent 
partnership’’ after ‘‘previous marriage’’ the sec-
ond place it appears, by inserting ‘‘or (in the 
case of a permanent partnership) other termi-
nation’’ after ‘‘by divorce’’, and by adding ‘‘or’’ 
at the end; 
(K) by inserting after paragraph (2)(B) 
the following new subparagraph: 
‘‘(C) in the case of the third requirement re-
ferred to in this subsection, the child of either mem-
ber of the permanent partnership had been living 
with the other member of such permanent partner-
ship during a previously terminated permanent part-
nership between both such members and such re-
quirement would have been satisfied at the time of 
the termination if such previous permanent partner-
ship had been terminated by the death of the de-
ceased permanent partner;’’; and
(L) in the matter in subsection (k) fol-
lowing paragraph (2)(C) (as added by subpara-
graph (K)), by striking ‘‘marriage involved’’ 
and inserting ‘‘marriage or permanent partner-
ship involved’’, and by striking ‘‘nine months’’ 
and inserting ‘‘the applicable period’’. 
(21) Section 225(a) of such Act (42 U.S.C. 
425(a)) is amended by striking ‘‘widow or surviving 
divorced wife’’ and inserting ‘‘widow, surviving per-
manent partner, surviving divorced wife, or surviving 
former permanent partner’’, and by striking ‘‘wid-
ower or surviving divorced husband’’ and inserting 
‘‘widower, surviving permanent partner, surviving di-
vorced husband, or surviving former permanent 
partner’’. 
(22) Section 226(b)(2)(A)(iii) of such Act (42 
U.S.C. 426(b)(2)(A)(iii)) is amended by inserting 
‘‘(as a surviving spouse or surviving divorced 
spouse)’’ after ‘‘section 202(f)’’. 
(b) AMENDMENTS
TO
THE INTERNAL REVENUE 
CODE OF 1986.— 
(1) Section 1402(a)(5) of the Internal Revenue 
Code of 1986 (relating to distribution of net earn-
ings from self-employment between spouses) is 
amended—
(A) in subparagraph (A), by inserting ‘‘or 
permanent partner (as defined in section 
216(m)(2) of the Social Security Act)’’ after 
‘‘spouse’’ the first place it appears, and by in-
serting ‘‘or permanent partner’’ after ‘‘spouse’’ 
each place it appears; and 
(B) in subparagraph (B), by inserting 
‘‘business’’ before ‘‘partner’s’’ and ‘‘partner’’ 
each place they appear, and by inserting ‘‘or 
permanent partner (as so defined)’’ after ‘‘the 
spouse’’. 
(2) Section 3121(a)(17) of such Code (relating 
to exclusion from wages of benefits received from 
group legal services plans) is amended by striking 
‘‘plans)’’ and inserting ‘‘plans), or which would be 
excluded from the gross income of such employee’s 
permanent partner (as defined in section 216(m)(2) 
of the Social Security Act) if an exclusion under 
such section with respect to a taxpayer’s permanent 
partner were allowable under such section’’. 
(3) Section 3121(b)(3)(B) of such Code (relat-
ing to exclusion from employment of service in the 
employ of mother, father, spouse, son, or daughter) 
is amended—