[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3019 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 3019
To amend title 10, United States Code, to increase the military death
gratuity from $6,000 to $12,000 and to provide that such death gratuity
shall be excluded from gross income under the Internal Revenue Code of
1986.
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IN THE HOUSE OF REPRESENTATIVES
September 5, 2003
Mr. McGovern introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on Armed
Services, for a period to be subsequently determined by the Speaker, in
each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend title 10, United States Code, to increase the military death
gratuity from $6,000 to $12,000 and to provide that such death gratuity
shall be excluded from gross income under the Internal Revenue Code of
1986.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. INCREASE IN DEATH GRATUITY PAYABLE WITH RESPECT TO DECEASED
MEMBERS OF THE ARMED FORCES.
(a) Amount of Death Gratuity.--Section 1478(a) of title 10, United
States Code, is amended by striking ``$6,000'' and inserting
``$12,000''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply with respect to deaths occurring on or after September 11, 2001.
SEC. 2. DEATH GRATUITY EXCLUDIBLE FROM FEDERAL INCOME TAXATION.
(a) In General.--Paragraph (1) of section 134(b) of the Internal
Revenue Code of 1986 (relating to certain military benefits) is amended
by adding at the end the following new flush sentence:
``Such term shall include any death gratuity to which the
limitation in section 1478(a) of title 10, United States Code,
applies.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to amounts paid with respect to deaths occurring on or after
September 11, 2001.
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