[20040218]RS20148_社会保障：政府养老金抵消.pdf

1 This report was written by former CRS staffer Geoffrey Kollmann.2 42 U.S.C. 402(b)(4). Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20148Updated February 18, 2004Social Security: The Government Pension OffsetLaura HaltzelSpecialist in Social LegislationDomestic Social Policy DivisionSummaryThe Government Pension Offset (GPO) provision reduces Social Security benefitsthat a person receives as a spouse if he or she also has a government pension based onwork that was not covered by Social Security. Its purpose is to replicate SocialSecuritys “dual entitlement” rule, which requires that a Social Security benefit earnedas a worker be subtracted from any Social Security spousal benefit for which the workeris eligible. Its intent is to remove an advantage these workers would otherwise receiveif they could receive both a government pension and full Social Security spousalbenefits. Opponents contend that the provision is basically inaccurate and often unfair.Six bills have been introduced in the 108th Congress that would modify or repeal theprovision. This report1 will be updated periodically. BackgroundGenerally, So