[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 298 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 298

To provide tax relief and assistance for the families of the heroes of 
          the Space Shuttle Columbia, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 4, 2003

 Mr. Baucus (for himself, Ms. Cantwell, Mrs. Murray, Mrs. Clinton, Mr. 
Harkin, Mr. Kohl, Mr. Warner, Mr. Allen, Mr. Feingold, Mr. Schumer, and 
 Mr. Grassley) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To provide tax relief and assistance for the families of the heroes of 
          the Space Shuttle Columbia, and for other purposes.

    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 ``Assistance for Families of Space 
Shuttle Columbia Heroes Act''.

SEC. 2. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF SPACE SHUTTLE 
              COLUMBIA HEROES.

    (a) Income Tax Relief.--
            (1) In general.--Subsection (d) of section 692 of the 
        Internal Revenue Code of 1986 (relating to income taxes of 
        members of Armed Forces and victims of certain terrorist 
        attacks on death) is amended by adding at the end the following 
        new paragraph:
            ``(5) Relief with respect to astronauts.--The provisions of 
        this subsection shall apply to any astronaut whose death occurs 
        in the line of duty, except that paragraph (3)(B) shall be 
        applied by using the date of the death of the astronaut rather 
        than September 11, 2001.''.
            (2) Conforming amendments.--
                    (A) Section 5(b)(1) of such Code is amended by 
                inserting ``, astronauts,'' after ``Forces''.
                    (B) Section 6013(f)(2)(B) of such Code is amended 
                by inserting ``, astronauts,'' after ``Forces''.
            (3) Clerical amendments.--
                    (A) The heading of section 692 of such Code is 
                amended by inserting ``, astronauts,'' after 
                ``forces''.
                    (B) The item relating to section 692 in the table 
                of sections for part II of subchapter J of chapter 1 of 
                such Code is amended by inserting ``, astronauts,'' 
                after ``Forces''.
            (4) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 2002.
    (b) Death Benefit Relief.--
            (1) In general.--Subsection (i) of section 101 of the 
        Internal Revenue Code of 1986 (relating to certain death 
        benefits) is amended by adding at the end the following new 
        paragraph:
            ``(4) Relief with respect to astronauts.--The provisions of 
        this subsection shall apply to any astronaut whose death occurs 
        in the line of duty.''.
            (2) Clerical amendment.--The heading for subsection (i) of 
        section 101 of such Code is amended by inserting ``or 
        Astronauts'' after ``Victims''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to amounts paid after December 31, 2002, with 
        respect to deaths occurring after such date.
    (c) Estate Tax Relief.--
            (1) In general.--Section 2201(b) of the Internal Revenue 
        Code of 1986 (defining qualified decedent) is amended by 
        striking ``and'' at the end of paragraph (1)(B), by striking 
        the period at the end of paragraph (2) and inserting ``, and'', 
        and by adding at the end the following new paragraph:
            ``(3) any astronaut whose death occurs in the line of 
        duty.''.
            (2) Clerical amendments.--
                    (A) The heading of section 2201 of such Code is 
                amended by inserting ``, deaths of astronauts,'' after 
                ``forces''.
                    (B) The item relating to section 2201 in the table 
                of sections for subchapter C of chapter 11 of such Code 
                is amended by inserting ``, deaths of astronauts,'' 
                after ``Forces''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to estates of decedents dying after December 31, 
        2002.
    (d) Payments by Charitable Organizations.--
            (1) In general.--For purposes of the Internal Revenue Code 
        of 1986--
                    (A) payments made by an organization described in 
                section 501(c)(3) of such Code by reason of the death 
                of an astronaut occurring in the line of duty after 
                December 31, 2002, shall be treated as related to the 
                purpose or function constituting the basis for such 
                organization's exemption under section 501 of such Code 
                if such payments are made in good faith using a 
                reasonable and objective formula which is consistently 
                applied; and
                    (B) in the case of a private foundation (as defined 
                in section 509 of such Code), any payment described in 
                paragraph (1) shall not be treated as made to a 
                disqualified person for purposes of section 4941 of 
                such Code.
            (2) Effective date.--This subsection shall apply to 
        payments made after December 31, 2002.
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