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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 15, 2015.
Stop Punishing Innocent Taxpayers Act
This bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act with respect to overpayments to prohibit the recovery of overpayments through tax refund offsets or by any other means with respect to any overpayment to a person who had not attained the age of 18 at the time the payment was made.
Reduction in Social Security benefits under the earnings test may not apply to the earnings of an individual in any month in which he or she is entitled to a child's insurance benefit.