A bill to provide for a refund of the social security taxes paid in by an individual who has attained age 65 but is not insured for benefits under title II of the Social Security Act.

Amends the Internal Revenue Code of 1964 and Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to authorize the payment of a refund of the social security taxes paid by an individual who has attained age 65 but who is not insured for benefits under such Title.