[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3364 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3364

To amend the Internal Revenue Code of 1986 to allow parents of murdered 
children to continue to claim the deduction for the personal exemption 
                      with respect to such child.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 3, 2007

  Mr. Poe (for himself and Mr. Chabot) 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 allow parents of murdered 
children to continue to claim the deduction for the personal exemption 
                      with respect to such child.

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

SECTION 1. ALLOWANCE OF PERSONAL EXEMPTION FOR MURDERED CHILDREN.

    (a) In General.--Subsection (f) of section 152 of the Internal 
Revenue Code of 1986 (relating to other definitions and rules) is 
amended by redesignating paragraph (7) as paragraph (8) and inserting 
after paragraph (6) the following new paragraph:
            ``(7) Special rule for murdered children.--
                    ``(A) In general.--Solely for purposes of 
                determining the deduction under section 151(c), a child 
                of the taxpayer who is determined by law enforcement 
                authorities to have been the victim of a homicide (as 
                determined under State law) committed by someone other 
                than the taxpayer--
                            ``(i) shall be treated as meeting the 
                        requirement of subsection (c)(1)(B) with 
                        respect to the taxpayer for the applicable 
                        period, if such child had, for the taxable year 
                        which included the date of the death of such 
                        child, the same principal place of abode as the 
                        taxpayer for more than one-half of the portion 
                        of such year before the date of such death, and
                            ``(ii) shall be treated as a qualifying 
                        relative of the taxpayer for the applicable 
                        period, if such child was (without regard to 
                        this paragraph) a qualifying relative of the 
                        taxpayer for the portion of the taxable year 
                        before the date of such death.
                    ``(B) Applicable period.--For purposes of this 
                paragraph, the term `applicable period' means, with 
                respect to any child of the taxpayer, each taxable year 
                of the taxpayer ending after the date of the death of 
                such child and beginning before the earlier of--
                            ``(i) the date which is 5 years after the 
                        date of such death, or
                            ``(ii) the date that such child would have 
                        attained the age of 18.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to deaths in taxable years ending after the date of the 
enactment of this Act.
                                 <all>