House Bill 1791
116th Congress(2019-2020)
Children of Fallen Servicemembers AMT Relief Act of 2019
Introduced
Introduced in House on Mar 14, 2019
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
1791
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
Summary
Children of Fallen Servicemembers AMT Relief Act of 2019
This bill modifies the individual alternative minimum tax (AMT) to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT. (The DOD program provides a lifetime annuity to survivors of military service members and retirees.)
March 14, 2019
03/14/2019
Referred to the House Committee on Ways and Means.
03/14/2019
Introduced in House
Public Record
Record Updated
Nov 1, 2022 6:02:36 PM