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House Bill 2716
116th Congress(2019-2020)
Protecting Gold Star Children Act of 2019
Introduced
Introduced
Introduced in House on May 14, 2019
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Introduced in House 
May 14, 2019
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Introduced in House(May 14, 2019)
May 14, 2019
Not Scanned for Linkage
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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.
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H. R. 2716 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 2716


To amend the Internal Revenue Code of 1986 to not apply changes under Public Law 115–97 pertaining to the kiddie tax to children receiving certain military survivor benefits.

IN THE HOUSE OF REPRESENTATIVES

May 14, 2019

Mr. Green of Tennessee 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 not apply changes under Public Law 115–97 pertaining to the kiddie tax to children receiving certain military survivor benefits.

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 “Protecting Gold Star Children Act of 2019”.

SEC. 2. Application of permanent kiddie tax rates to children receiving certain military survivor benefits.

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

“(E) TREATMENT OF CHILDREN WITH CERTAIN MILITARY SURVIVOR BENEFITS.—Subparagraph (A) shall not apply to any child who received a 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.”.

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