wife, widow, surviving divorced wife, surviving di-
vorced mother, surviving divorced father, husband, 
divorced husband, widower, surviving divorced hus-
band, child, or parent’’ and inserting ‘‘wife, hus-
band, permanent partner, divorced wife, divorced 
husband, former permanent partner, surviving di-
vorced wife, surviving divorced husband, surviving 
divorced parent, surviving former permanent partner 
parent, child, or parent’’. 
(13) Section 205(c)(1)(C) of such Act (42 
U.S.C. 205(c)(1)(C)) is amended by striking ‘‘an in-
dividual’s spouse, surviving divorced wife, surviving 
divorced husband, surviving divorced mother, sur-
viving divorced father, child, or parent’’ and insert-
ing ‘‘an individual’s spouse, permanent partner, sur-
viving divorced wife, surviving divorced husband, 
surviving former permanent partner, surviving di-
vorced parent, surviving former permanent partner 
parent, child, or parent’’. 
(14) Section 205(i) of such Act (42 U.S.C. 
405(i)) is amended by striking ‘‘the wife or hus-
band’’ in clause (B) and inserting ‘‘the wife, hus-
band, or permanent partner’’. 
(15) Section 205(q)(5) of such Act (42 U.S.C. 
405(q)(5)) is amended by striking ‘‘widow or wid-
ower’’ and inserting ‘‘widow, widower, or surviving 
permanent partner’’. 
(16) Section 208(c) of such Act (42 U.S.C. 
408(c)) is amended by inserting ‘‘or permanent part-
ner’’ after ‘‘spouse’’. 
(17) Section 209(a)(14)(B) of such Act (42 
U.S.C. 409(a)(14)(B)) is amended by striking 
‘‘plans)’’ and inserting ‘‘plans), or which would be 
excluded from the gross income of such employee’s 
permanent partner if an exclusion under such sec-
tion with respect to a taxpayer’s permanent partner 
were allowable under such section’’. 
(18) Section 210(a)(3)(B) of such Act (42 
U.S.C. 410(a)(3)(B)) is amended— 
(A) by striking ‘‘his spouse or son or 
daughter’’ and inserting ‘‘his spouse, perma-
nent partner, son, or daughter’’; and 
(B) by striking clause (i) and inserting the 
following: 
‘‘(i) the employer is a surviving spouse, a sur-
viving permanent partner, a divorced individual, or 
a former permanent partner and has not, since the 
death of his or her spouse or permanent partner or 
the termination of his or her marriage or permanent 
partnership, married or entered into a permanent
partnership, or the employer has a spouse or perma-
nent partner living in the home who has a mental 
or physical condition which results in an incapability 
of such spouse or permanent partner of caring for 
a son, daughter, stepson, or stepdaughter (referred 
to in clause (ii)) for at least 4 continuous weeks in 
the calendar quarter in which the service is ren-
dered, and’’. 
(19) Section 211(a)(5) of such Act (42 U.S.C. 
411(a)(5)) is amended— 
(A) in subparagraph (A), by inserting ‘‘or 
permanent partner (as defined in section 
216(m)(2))’’ after ‘‘spouse’’ each place it ap-
pears; 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’’. 
(20) Section 216(k) of such Act (42 U.S.C. 
416(k)) is amended— 
(A) by striking ‘‘subsection (c)(1) or’’ and 
inserting ‘‘subsection (c)(1),’’;
(B) by striking ‘‘subsection (g)(1)’’ and in-
serting ‘‘subsection (g)(1), or subparagraph (F) 
of subsection (m)(3)’’; 
(C) by inserting ‘‘, or the permanent part-
ner surviving an individual,’’ after ‘‘surviving 
spouse of an individual’’; 
(D) by inserting ‘‘or have been in a perma-
nent partnership with such individual’’ after 
‘‘have been married to such individual’’; 
(E) by striking ‘‘widow or widower, and’’ 
and inserting ‘‘widow, widower, or surviving 
permanent partner,’’; 
(F) by inserting after ‘‘such individual’s 
child,’’ the following: ‘‘and the requirement of 
subparagraph (E) of subsection (m)(3) that a 
child of an individual or such individual’s per-
manent partner have been living with the mem-
ber of the permanent partnership who is not 
the child’s parent for not less than 1 year im-
mediately preceding the day on which such indi-
vidual’s permanent partner died in order for 
such individual to qualify as the surviving per-
manent partner of the deceased permanent 
partner’’;