[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 680 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 680
To provide tax relief and assistance for the families of the heroes of
the Space Shuttle Columbia, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 11, 2003
Mr. Edwards introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To provide tax relief and assistance for the families of the heroes of
the Space Shuttle Columbia, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Assistance for Families of Space
Shuttle Columbia Heroes Act''.
SEC. 2. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF SPACE SHUTTLE
COLUMBIA HEROES.
(a) Income Tax Relief.--
(1) In general.--Subsection (d) of section 692 of the
Internal Revenue Code of 1986 (relating to income taxes of
members of Armed Forces and victims of certain terrorist
attacks on death) is amended by adding at the end the following
new paragraph:
``(5) Relief with respect to astronauts.--The provisions of
this subsection shall apply to any astronaut whose death occurs
in the line of duty, except that paragraph (3)(B) shall be
applied by using the date of the death of the astronaut rather
than September 11, 2001.''.
(2) Conforming amendments.--
(A) Section 5(b)(1) of such Code is amended by
inserting ``, astronauts,'' after ``Forces''.
(B) Section 6013(f)(2)(B) of such Code is amended
by inserting ``, astronauts,'' after ``Forces''.
(3) Clerical amendments.--
(A) The heading of section 692 of such Code is
amended by inserting ``, astronauts,'' after
``forces''.
(B) The item relating to section 692 in the table
of sections for part II of subchapter J of chapter 1 of
such Code is amended by inserting ``, astronauts,''
after ``Forces''.
(4) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31, 2002.
(b) Death Benefit Relief.--
(1) In general.--Subsection (i) of section 101 of the
Internal Revenue Code of 1986 (relating to certain death
benefits) is amended by adding at the end the following new
paragraph:
``(4) Relief with respect to astronauts.--The provisions of
this subsection shall apply to any astronaut whose death occurs
in the line of duty.''.
(2) Clerical amendment.--The heading for subsection (i) of
section 101 of such Code is amended by inserting ``or
Astronauts'' after ``Victims''.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid after December 31, 2002, with
respect to deaths occurring after such date.
(c) Estate Tax Relief.--
(1) In general.--Section 2201(b) of the Internal Revenue
Code of 1986 (defining qualified decedent) is amended by
striking ``and'' at the end of paragraph (1)(B), by striking
the period at the end of paragraph (2) and inserting ``, and'',
and by adding at the end the following new paragraph:
``(3) any astronaut whose death occurs in the line of
duty.''.
(2) Clerical amendments.--
(A) The heading of section 2201 of such Code is
amended by inserting ``, deaths of astronauts,'' after
``forces''.
(B) The item relating to section 2201 in the table
of sections for subchapter C of chapter 11 of such Code
is amended by inserting ``, deaths of astronauts,''
after ``Forces''.
(3) Effective date.--The amendments made by this subsection
shall apply to estates of decedents dying after December 31,
2002.
(d) Payments by Charitable Organizations.--
(1) In general.--For purposes of the Internal Revenue Code
of 1986--
(A) payments made by an organization described in
section 501(c)(3) of such Code by reason of the death
of an astronaut occurring in the line of duty after
December 31, 2002, shall be treated as related to the
purpose or function constituting the basis for such
organization's exemption under section 501 of such Code
if such payments are made in good faith using a
reasonable and objective formula which is consistently
applied; and
(B) in the case of a private foundation (as defined
in section 509 of such Code), any payment described in
paragraph (1) shall not be treated as made to a
disqualified person for purposes of section 4941 of
such Code.
(2) Effective date.--This subsection shall apply to
payments made after December 31, 2002.
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