116th CONGRESS
1st Session
S. 1370
AN ACT
To amend the Internal Revenue Code of 1986 to treat certain military survivor benefits as earned income for purposes of the kiddie tax.
Short title
This Act may be cited as the Gold Star Family Tax Relief Act
.
Certain military survivor benefits treated as earned income for kiddie tax
In general
Section 1(g)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
Treatment of certain military survivor benefits
For purposes of this subsection, any benefit under laws administered by the Secretary of Defense or the Secretary of Veterans Affairs which—
is received by a child by reason of the child being the survivor of a deceased member of the Armed Forces or of a deceased veteran, and
is included in the gross income of such child,
.
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
Passed the Senate May 21, 2019.
Secretary