Improving benefits for widows and widowers in two-income households

(a) In general (1) Widows Section 202(e) of the Social Security Act (42 U.S.C. 402(e)) is amended— (A) in paragraph (1)— (i) in subparagraph (B), by inserting and at the end; (ii) in subparagraph (C)(iii), by striking and at the end; (iii) by striking subparagraph (D); (iv) by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and (v) in the flush matter following subparagraph (E)(ii), as so redesignated, by striking becomes entitled to an old-age insurance benefit and all that follows through such deceased individual,; (B) by striking subparagraph (A) in paragraph (2) and inserting the following: (2) (A) Except as provided in subsection (q) and subparagraph (D) of this paragraph, such widow’s insurance benefit for each month shall be equal to the greater of— (i) the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual, or (ii) subject to paragraph (9), in the case of a fully insured widow, 75 percent of the sum of any old-age or disability insurance benefit for which the widow is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual.; (C) in paragraph (5)— (i) in subparagraph (A), by striking paragraph (1)(F) and inserting paragraph (1)(E); and (ii) in subparagraph (B), by striking paragraph (1)(F)(i) and inserting paragraph (1)(E)(i); and (D) by adding at the end the following: (9) For purposes of paragraph (2)(A)(ii), the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual— (A) who became entitled to old-age insurance benefits upon attaining early retirement age during the month in which the deceased individual referred to in paragraph (1) became entitled to old-age or disability insurance benefits, or died (before becoming entitled to such benefits), and (B) to whom wages and self-employment income were credited in each of such hypothetical individual’s elapsed years (within the meaning of section 215(b)(2)(B)(iii)) in an amount equal to the national average wage index (as described in section 209(k)(1)) for each such year.. (2) Widowers Section 202(f) of the Social Security Act (42 U.S.C. 402(f)) is amended— (A) in paragraph (1)— (i) in subparagraph (B), by inserting and at the end; (ii) in subparagraph (C)(iii), by striking and at the end; (iii) by striking subparagraph (D); (iv) by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and (v) in the flush matter following subparagraph (E)(ii), as so redesignated, by striking or becomes entitled to an old-age insurance benefit and all that follows through such deceased individual,; (B) by striking subparagraph (A) in paragraph (2) and inserting the following: (2) (A) Except as provided in subsection (q) and subparagraph (D) of this paragraph, such widower’s insurance benefit for each month shall be equal to the greater of— (i) the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual, or (ii) subject to paragraph (9), in the case of a fully insured widower, 75 percent of the sum of any old-age or disability insurance benefit for which the widower is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual.; (C) in paragraph (5)— (i) in subparagraph (A), by striking paragraph (1)(F) and inserting paragraph (1)(E); and (ii) in subparagraph (B), by striking paragraph (1)(F)(i) and inserting paragraph (1)(E)(i); and (D) by adding at the end the following: (9) For purposes of paragraph (2)(A)(ii), the amount determined under such paragraph shall not exceed the primary insurance amount for such month of a hypothetical individual— (A) who became entitled to old-age insurance benefits upon attaining early retirement age during the month in which the deceased individual referred to in paragraph (1) became entitled to old-age or disability insurance benefits, or died (before becoming entitled to such benefits), and (B) to whom wages and self-employment income were credited in each of such hypothetical individual’s elapsed years (within the meaning of section 215(b)(2)(B)(iii)) in an amount equal to the national average wage index (as described in section 209(k)(1)) for each such year.. (b) Conforming amendment Section 209(k)(1) of the Social Security Act (42 U.S.C. 409(k)(1)), as amended by section 103(c), is further amended by inserting 202(e)(9), 202(f)(9), after sections. (c) Effective date The amendments made by this section shall apply with respect to widow’s or widower’s insurance benefits payable for months in calendar years 2027 through 2036.