A bill to provide for a refund of all or part of the social security taxes paid by a deceased individual whenever there is no other person who is or could become entitled to benefits on his wage record, if the total of any benefits theretofore paid on such wage record is less than the total of such taxes.

Provides, under the Internal Revenue Code, for a refund of all or part of the social security taxes paid by a deceased individual whenever there is no other person who is or could become entitled to benefits on his wage record, if the total of any benefits theretofore paid on such wage record is less than the total of such taxes. (Adds 26 U.S.C. 6328)