Summary: H.R.4069 — 107th Congress (2001-2002)All Information (Except Text)

Bill summaries are authored by CRS.

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Passed House amended (05/14/2002)

Social Security Benefit Enhancements for Women Act of 2002--Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to: (1) repeal the seven year restriction on eligibility for widow's and widower's insurance benefits based on disability; (2) waive the two-year waiting period for a divorced spouse's benefits upon the other spouse's remarriage; and (3) disregard months ending after a deceased individual's death in applying early retirement rules with respect to the deceased individual for purposes of the limitation on widow's and widower's benefits.

Amends the Internal Revenue Code to: (1) exclude from gross income interest paid on any overpayment of income tax by individuals; (2) allow a taxpayer to make cash deposits to pay any tax not yet assessed (in order to suspend the running of interest on any potential future underpayments); and (3) permit partial collection of tax liability in installment agreements (currently allowed only for full collections).