[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3019 Introduced in House (IH)]






108th CONGRESS
  1st Session
                                H. R. 3019

 To amend title 10, United States Code, to increase the military death 
gratuity from $6,000 to $12,000 and to provide that such death gratuity 
shall be excluded from gross income under the Internal Revenue Code of 
                                 1986.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 5, 2003

 Mr. McGovern introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on Armed 
Services, for a period to be subsequently determined by the Speaker, in 
   each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To amend title 10, United States Code, to increase the military death 
gratuity from $6,000 to $12,000 and to provide that such death gratuity 
shall be excluded from gross income under the Internal Revenue Code of 
                                 1986.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASE IN DEATH GRATUITY PAYABLE WITH RESPECT TO DECEASED 
              MEMBERS OF THE ARMED FORCES.

    (a) Amount of Death Gratuity.--Section 1478(a) of title 10, United 
States Code, is amended by striking ``$6,000'' and inserting 
``$12,000''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to deaths occurring on or after September 11, 2001.

SEC. 2. DEATH GRATUITY EXCLUDIBLE FROM FEDERAL INCOME TAXATION.

    (a) In General.--Paragraph (1) of section 134(b) of the Internal 
Revenue Code of 1986 (relating to certain military benefits) is amended 
by adding at the end the following new flush sentence:
        ``Such term shall include any death gratuity to which the 
        limitation in section 1478(a) of title 10, United States Code, 
        applies.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to amounts paid with respect to deaths occurring on or after 
September 11, 2001.
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