[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3809 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3809

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
   unreimbursed funeral expenses with respect to a deceased indigent 
                              individual.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 14, 2009

Mr. Broun of Georgia 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 a deduction for 
   unreimbursed funeral expenses with respect to a deceased indigent 
                              individual.

    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 ``Indigent Funeral Expense 
Reimbursement Act of 2009''.

SEC. 2. DEDUCTION FOR INDIGENT FUNERAL EXPENSES.

    (a) In General.--Part VI of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 170 
the following new section:

``SEC. 170A. INDIGENT FUNERAL EXPENSES.

    ``(a) In General.--There shall be allowed as a deduction for the 
taxable year an amount equal to the qualified indigent funeral expenses 
of the taxpayer for the taxable year.
    ``(b) Limitation.--The aggregate amount of qualified indigent 
funeral expenses which may be taken into account under subsection (a) 
for a taxable year with respect to a deceased indigent individual shall 
not exceed $3,000.
    ``(c) Qualified Indigent Funeral Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `qualified indigent funeral 
        expenses' means, with respect to any person in the trade or 
        business of providing funeral or burial goods and services, any 
        unreimbursed amount paid or incurred by such trade or business 
        to provide funeral or burial goods and services for a deceased 
        indigent individual.
            ``(2) Indigent individual.--The term `deceased indigent 
        individual' means any deceased individual with respect to whom 
        the cost of any such funeral or burial goods and services is 
        reimbursable to the taxpayer by a State by reason of the 
        indigent status (as determined under State law) of such 
        individual.
    ``(d) Special Rules Relating to Reimbursement.--For purposes of 
this section--
            ``(1) if, by reason of the indigent status of an 
        individual, a deduction (other than the deduction allowed under 
        subsection (a)) or credit is allowable with respect to the cost 
        of the funeral or burial goods and services of such individual 
        for purposes of determining the taxpayer's State income tax 
        liability, such cost shall be treated as reimbursable, and
            ``(2) to the extent any such deduction or credit reduces 
        the taxpayer's State income tax liability, such amount shall be 
        treated as reimbursed.''.
    (b) Clerical Amendment.--The table of sections for part VI of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 170 the following new item:

``170A. Indigent funeral expenses.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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