3.0.0 1791 2022-11-01T18:02:36Z 2022-11-01T18:02:36Z House HR 2019-03-14 116 [Congressional Record Volume 165, Number 46 (Thursday, March 14, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LARSEN of Washington:H.R. 1791.Congress has the power to enact this legislation pursuantto the following:As described in Article 1, Section 1: ``all legislativepowers herein granted shall be vested in a Congress of theUnited States, which shall consist of a Senate and a House ofRepresentatives[Page H2747]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-03-14T13:05:20Z 2019-03-14 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-03-14 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-03-14 Introduced in House IntroReferral 1000 9 Library of Congress L000560 Rep. Larsen, Rick [D-WA-2] RICK LARSEN D WA 2 N C001051 Rep. Carter, John R. [R-TX-31] John Carter R TX R. 31 2019-03-14 True M001159 Rep. McMorris Rodgers, Cathy [R-WA-5] Cathy Rodgers R WA McMorris 5 2019-03-14 True C001078 Rep. Connolly, Gerald E. [D-VA-11] Gerald Connolly D VA E. 11 2019-03-14 True B000490 Rep. Bishop, Sanford D., Jr. [D-GA-2] SANFORD BISHOP D GA D. 2 2019-03-14 True W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2019-03-14 True W000804 Rep. Wittman, Robert J. [R-VA-1] Robert Wittman R VA J. 1 2019-03-14 True F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2019-04-04 False R000610 Rep. Reschenthaler, Guy [R-PA-14] Guy Reschenthaler R PA 14 2019-04-09 False Taxation Income tax rates Military personnel and dependents Veterans' pensions and compensation Taxation 00 2019-03-14 Introduced in House 2019-04-03T12:54:03Z 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.)

]]> Children of Fallen Ser­vice­mem­bers AMT Relief Act of 2019 Display Title Children of Fallen Ser­vice­mem­bers AMT Relief Act of 2019 Official Title as Introduced To amend the Internal Revenue Code of 1986 to exempt survivor benefit annuity plan payments from the individual alternative minimum tax. Introduced in House IH Short Title(s) as Introduced Children of Fallen Ser­vice­mem­bers AMT Relief Act of 2019 Introduced in House IH Introduced in House 2019-03-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1791ih/xml/BILLS-116hr1791ih.xml 2019-03-14 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.