Bill Sponsor
BILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 2481
116th Congress(2019-2020)
Gold Star Family Tax Relief Act
Introduced
Introduced
Introduced in House on May 2, 2019
Overview
Text
Introduced in House 
May 2, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in House(May 2, 2019)
May 2, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
H. R. 2481 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 2481


To amend the Internal Revenue Code of 1986 to treat certain military survivor benefits as earned income for purposes of the kiddie tax.

IN THE HOUSE OF REPRESENTATIVES

May 2, 2019

Mrs. Luria (for herself, Mr. Bacon, Mr. Higgins of New York, Mr. Diaz-Balart, Mr. Kind, Ms. Herrera Beutler, Ms. Moore, Mr. Holding, Mrs. Murphy, Mr. Marchant, Mr. Panetta, Mrs. Wagner, Ms. Sewell of Alabama, Mr. Waltz, Mr. Yarmuth, and Mr. Wenstrup) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to treat certain military survivor benefits as earned income for purposes of the kiddie tax.

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 “Gold Star Family Tax Relief Act”.

SEC. 2. Certain military survivor benefits treated as earned income for kiddie tax.

(a) In general.—Section 1(g)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(D) 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—

“(i) 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

“(ii) is included in the gross income of such child,

shall be considered earned income of such child.”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.