[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3961 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3961

   To amend the Internal Revenue Code of 1986 to provide relief with 
 respect to the children of members of the Armed Forces of the United 
        States who die as a result of service in a combat zone.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 24, 2007

 Mr. Meek of Florida 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 provide relief with 
 respect to the children of members of the Armed Forces of the United 
        States who die as a result of service in a combat zone.

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

SECTION 1. INCREASE IN CHILD CREDIT WITH RESPECT TO CHILDREN OF MEMBERS 
              OF THE ARMED FORCES OF THE UNITED STATES WHO DIE AS A 
              RESULT OF SERVICE IN A COMBAT ZONE.

    (a) In General.--Subsection (a) of section 24 of the Internal 
Revenue Code of 1986 (relating to allowance of credit) is amended to 
read as follows:
    ``(a) Allowance of Credit.--
            ``(1) In general.--There shall be allowed as a credit 
        against the tax imposed by this chapter for the taxable year 
        with respect to each qualifying child of the taxpayer an amount 
        equal to $1,000.
            ``(2) Increase in credit in case of member of the armed 
        forces who dies as a result of service in a combat zone.--In 
        the case of taxpayer--
                    ``(A) whose deceased spouse is an individual to 
                whom section 692(a) (relating to general rule for 
                income taxes of members of armed forces on death) 
                applies,
                    ``(B) with respect to whom the qualifying child is 
                a child (as defined in section 152(f)(1)) of such 
                deceased spouse, and
                    ``(C) who, as of the close of the taxable year, has 
                not remarried after the death of such deceased spouse,
        paragraph (1) shall be applied with respect to such qualifying 
        child by substituting `$5,000' for `$1,000'.''.
    (b) AGI Limitation Not Applicable.--Subsection (b) of section 24 of 
such Code (relating to limitations) is amended by adding at the end the 
following:
            ``(4) AGI limitation not applicable to increased credit 
        amount with respect to certain deceased members of the armed 
        forces.--Paragraph (1) shall not apply to the portion of the 
        credit amount allowable under subsection (a) by reason of 
        paragraph (2) thereof.''.
    (c) Effective Date.--The amendments allowed by this section shall 
apply to taxable years beginning after December 31, 2006.
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