1. Short title This Act may be cited as the Protecting Our Widows and Widowers in Retirement (POWR) Act . 2. Improving social security benefits for widows and widowers in two-income households (a) In general (1) Widows Section 202(e) of the Social Security Act ( 42 U.S.C. 402(e) ) is amended— (A) in paragraph (1)— (i) in subparagraph (B), by inserting and at the end; (ii) in subparagraph (C)(iii), by striking and at the end; (iii) by striking subparagraph (D); (iv) by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively; and (v) in the flush matter following subparagraph (E)(ii), as so redesignated, by striking or becomes entitled to an old-age insurance benefit and all that follows through such deceased individual, ; (B) by striking subparagraph (A) in paragraph (2) and inserting the following: (2) (A) Except as provided in subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph, such widow’s insurance benefit for each month shall be equal to the greater of— (i) subject to paragraph (9), the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual; or (ii) subject to paragraphs (9) and (10), in the case of a fully insured widow or surviving divorced wife, 75 percent of the sum of any old-age or disability insurance benefit for which the widow or the surviving divorced wife is entitled for such month and the primary insurance amount (as determined for purposes of this subsection after application of subparagraphs (B) and (C)) of such deceased individual. ; (C) in paragraph (5)— (i) in subparagraph (A), by striking paragraph (1)(F) and inserting paragraph (1)(E) ; and (ii) in subparagraph (B), by striking paragraph (1)(F)(i) and inserting paragraph (1)(E)(i)