{ "id": "RL32453", "type": "CRS Report", "typeId": "RL", "number": "RL32453", "active": true, "source": "CRSReports.Congress.gov, EveryCRSReport.com, University of North Texas Libraries Government Documents Department", "versions": [ { "source_dir": "crsreports.congress.gov", "title": "Social Security: The Government Pension Offset (GPO)", "retrieved": "2024-04-08T04:03:49.044063", "id": "RL32453_41_2024-03-07", "formats": [ { "filename": "files/2024-03-07_RL32453_ab6fa1001ff21d74c73a5c17c033875c6baf8a90.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/RL/RL32453/41", "sha1": "ab6fa1001ff21d74c73a5c17c033875c6baf8a90" }, { "format": "HTML", "filename": "files/2024-03-07_RL32453_ab6fa1001ff21d74c73a5c17c033875c6baf8a90.html" } ], "date": "2024-03-07", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "RL", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=RL32453", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Social Security: The Government Pension Offset (GPO)", "retrieved": "2024-04-08T04:03:49.043019", "id": "RL32453_39_2023-02-13", "formats": [ { "filename": "files/2023-02-13_RL32453_15c5aace95b0a37ec8fb5480c5af131880937601.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/RL/RL32453/39", "sha1": "15c5aace95b0a37ec8fb5480c5af131880937601" }, { "format": "HTML", "filename": "files/2023-02-13_RL32453_15c5aace95b0a37ec8fb5480c5af131880937601.html" } ], "date": "2023-02-13", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "RL", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=RL32453", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Social Security: The Government Pension Offset (GPO)", "retrieved": "2024-04-08T04:03:49.041271", "id": "RL32453_36_2022-03-07", "formats": [ { "filename": "files/2022-03-07_RL32453_f08042c933856331a9d47d0b94001cb752d2c419.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/RL/RL32453/36", "sha1": "f08042c933856331a9d47d0b94001cb752d2c419" }, { "format": "HTML", "filename": "files/2022-03-07_RL32453_f08042c933856331a9d47d0b94001cb752d2c419.html" } ], "date": "2022-03-07", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "RL", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=RL32453", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Social Security: The Government Pension Offset (GPO)", "retrieved": "2024-04-08T04:03:49.040709", "id": "RL32453_35_2021-02-08", "formats": [ { "filename": "files/2021-02-08_RL32453_1bc6cfe6aba7857634544abf1e2940389dc30649.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/RL/RL32453/35", "sha1": "1bc6cfe6aba7857634544abf1e2940389dc30649" }, { "format": "HTML", "filename": "files/2021-02-08_RL32453_1bc6cfe6aba7857634544abf1e2940389dc30649.html" } ], "date": "2021-02-08", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "RL", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=RL32453", "type": "CRS Report" }, { "source": "EveryCRSReport.com", "id": 617461, "date": "2020-02-14", "retrieved": "2020-02-19T23:06:55.759127", "title": "Social Security: The Government Pension Offset (GPO)", "summary": "Social Security spousal benefits were established in the 1930s to help support wives who are financially dependent on their husbands. It has since become more common for both spouses in a couple to work, leading to more cases in which both members of a couple are entitled to Social Security or other government pensions based on their own work records. Social Security does not provide both a full retired-worker and a full spousal benefit to the same individual.\nTwo provisions are designed to reduce the Social Security spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records. These are\nthe dual entitlement rule, which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own Social Security retired- or disabled-worker benefits, based on their own work histories in Social Security-covered employment; and\nthe Government Pension Offset (GPO), which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own government pensions, based on their own work in government employment that was not covered by Social Security. \nThe dual entitlement rule requires that 100% of a Social Security retirement or disability benefit as a covered worker is subtracted from any Social Security spousal or widow(er)\u2019s benefit an individual is eligible to receive. The GPO reduces Social Security spousal or widow(er)\u2019s benefits by two-thirds of the pension from noncovered government employment. The GPO does not reduce the benefits of the spouse who was covered by Social Security.\nOpponents contend that the GPO is imprecise and can be unfair. Defenders argue it is the best method currently available for preserving the spousal benefit\u2019s original intent of supporting financially dependent spouses and for eliminating an unfair advantage for spouses working in non-Social Security-covered employment compared with spouses working in Social Security-covered jobs (who are subject to the dual entitlement rule).", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/RL32453", "sha1": "0c9ae20470de134e9a402edeeb91d7dcb3597101", "filename": "files/20200214_RL32453_0c9ae20470de134e9a402edeeb91d7dcb3597101.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/RL32453", "sha1": "3dc65fca9608e3d00923fd3331a16d710e11bc7b", "filename": "files/20200214_RL32453_3dc65fca9608e3d00923fd3331a16d710e11bc7b.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 600748, "date": "2019-06-21", "retrieved": "2019-12-20T18:08:00.615708", "title": "Social Security: The Government Pension Offset (GPO)", "summary": "Social Security spousal benefits were established in the 1930s to help support wives who are financially dependent on their husbands. It has since become more common for both spouses in a couple to work, leading to more cases in which both members of a couple are entitled to Social Security or other government pensions based on their own work records. Social Security does not provide both a full retired-worker and a full spousal benefit to the same individual.\nTwo provisions are designed to reduce the Social Security spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records. These are\nthe dual entitlement rule, which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own Social Security retired- or disabled-worker benefits, based on their own work histories in Social Security-covered employment; and\nthe Government Pension Offset (GPO), which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own government pensions, based on their own work in government employment that was not covered by Social Security. \nThe dual entitlement rule requires that 100% of a Social Security retirement or disability benefit as a covered worker is subtracted from any Social Security spousal or widow(er)\u2019s benefit an individual is eligible to receive. The GPO reduces Social Security spousal or widow(er)\u2019s benefits by two-thirds of the pension from noncovered government employment. The GPO does not reduce the benefits of the spouse who was covered by Social Security.\nOpponents contend that the GPO is imprecise and can be unfair. Defenders argue it is the best method currently available for preserving the spousal benefit\u2019s original intent of supporting financially dependent spouses and for eliminating an unfair advantage for spouses working in non-Social Security-covered employment compared with spouses working in Social Security-covered jobs (who are subject to the dual entitlement rule).", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/RL32453", "sha1": "4b414f923ae090f6a62c9fb4e5d43d1a7eb53928", "filename": "files/20190621_RL32453_4b414f923ae090f6a62c9fb4e5d43d1a7eb53928.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/RL32453", "sha1": "41cd85b92afab74bc56fbd408d972b10400cb3bd", "filename": "files/20190621_RL32453_41cd85b92afab74bc56fbd408d972b10400cb3bd.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 584390, "date": "2018-06-14", "retrieved": "2018-08-31T13:53:37.054347", "title": "Social Security: The Government Pension Offset (GPO)", "summary": "Social Security spousal benefits were established in the 1930s to help support wives who are financially dependent on their husbands. It has since become more common for both spouses in a couple to work, with the result that, in more cases, both members of a couple are entitled to Social Security or other government pensions based on their own work records. Social Security does not provide both a full retired-worker and a full spousal benefit to the same individual.\nTwo provisions are designed to reduce the Social Security spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records. These are\nthe \u201cdual entitlement\u201d rule, which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own Social Security retired- or disabled-worker benefits, based on their own work histories in Social Security-covered employment; and\nthe Government Pension Offset (GPO), which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own government pensions, based on their own work in government employment that was not covered by Social Security. \nThe dual entitlement rule requires that 100% of a Social Security retirement or disability benefit as a covered worker is subtracted from any Social Security spousal or widow(er)\u2019s benefit an individual is eligible to receive. The GPO reduces Social Security spousal or widow(er)\u2019s benefits by two-thirds of the pension from non-covered government employment. The GPO does not reduce the benefits of the spouse who was covered by Social Security.\nOpponents contend that the GPO is imprecise and can be unfair. Defenders argue it is the best method currently available for preserving the spousal benefit\u2019s original intent of supporting financially dependent spouses and also for eliminating an unfair advantage for spouses working in non-Social Security-covered employment compared with spouses working in Social Security-covered jobs (who are subject to the dual entitlement rule).", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/RL32453", "sha1": "8eacd58ad266908292c6d10cb3b2b7dfd91767fb", "filename": "files/20180614_RL32453_8eacd58ad266908292c6d10cb3b2b7dfd91767fb.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/RL32453", "sha1": "474bab80e6cfbe86263062831f28c2de14cff580", "filename": "files/20180614_RL32453_474bab80e6cfbe86263062831f28c2de14cff580.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 452262, "date": "2014-04-23", "retrieved": "2016-05-24T19:35:58.509941", "title": "Social Security: The Government Pension Offset (GPO)", "summary": "Social Security spousal benefits were established in the 1930s to help support wives who are financially dependent on their husbands. It has since become more common for both spouses in a couple to work, with the result that, in more cases, both members of a couple are entitled to Social Security or other government pensions based on their own work records. Social Security does not provide both a full retired-worker and a full spousal benefit to the same individual.\nTwo provisions are designed to reduce the Social Security spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records. These are\nthe \u201cdual entitlement\u201d rule, which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own Social Security retired- or disabled-worker benefits, based on their own work histories in Social Security-covered employment; and\nthe Government Pension Offset (GPO), which applies to spouses who qualify for both (1) Social Security spousal benefits based on their spouses\u2019 work histories in Social Security-covered employment and (2) their own government pensions, based on their own work in government employment that was not covered by Social Security. \nThe GPO reduces Social Security spousal or widow(er)\u2019s benefits by two-thirds of the pension from non-covered government employment. The GPO does not reduce the benefits of the spouse who was covered by Social Security.\nOpponents contend that the GPO is imprecise and can be unfair. Defenders argue it is the best method currently available for preserving the spousal benefit\u2019s original intent of supporting financially dependent spouses and also for eliminating an unfair advantage for spouses working in non-Social Security-covered employment compared with spouses working in Social Security-covered jobs (who are subject to the dual entitlement rule).", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/RL32453", "sha1": "64239445e9bcc96689ce59d0aacd6cb967d787d2", "filename": "files/20140423_RL32453_64239445e9bcc96689ce59d0aacd6cb967d787d2.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/RL32453", "sha1": "799a020c48216275d8bd329a83303cac3a892a03", "filename": "files/20140423_RL32453_799a020c48216275d8bd329a83303cac3a892a03.pdf", "images": null } ], "topics": [ { "source": "IBCList", "id": 328, "name": "Social 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receive benefits based on their own work records.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20090304_RL32453_16cb16e0915a9e3355d28a74d04dfb36ce251cb3.pdf" }, { "format": "HTML", "filename": "files/20090304_RL32453_16cb16e0915a9e3355d28a74d04dfb36ce251cb3.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Civil service pensions", "name": "Civil service pensions" }, { "source": "LIV", "id": "Social security eligibility", "name": "Social security eligibility" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" }, { "source": "LIV", "id": "Government employees", "name": "Government employees" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc807628/", "id": "RL32453_2008Jan11", "date": "2008-01-11", "retrieved": "2016-03-19T13:57:26", 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[] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc847625/", "id": "RL32453_2004Jul06", "date": "2004-07-06", "retrieved": "2016-06-02T05:26:07", "title": "Social Security: The Government Pension Offset (GPO)", "summary": "This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20040706_RL32453_b22c50f66bb5146526f1e1bde3449d83a54402ac.pdf" }, { "format": "HTML", "filename": "files/20040706_RL32453_b22c50f66bb5146526f1e1bde3449d83a54402ac.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Civil service pensions", "name": "Civil service pensions" }, { "source": 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