[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5921 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5921

To amend title 10, United States Code, to provide for the payment of an 
  additional death gratuity on behalf of a member of the Armed Forces 
 killed in action in an amount equal to all social security taxes paid 
by the member before and during the military service of the member and 
 taxes paid on self-employment income, to be derived from the Federal 
              Old-Age and Survivors Insurance Trust Fund.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2010

 Mr. McNerney introduced the following bill; which was referred to the 
 Committee on Armed Services, and in addition to the Committee on Ways 
 and Means, 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 provide for the payment of an 
  additional death gratuity on behalf of a member of the Armed Forces 
 killed in action in an amount equal to all social security taxes paid 
by the member before and during the military service of the member and 
 taxes paid on self-employment income, to be derived from the Federal 
              Old-Age and Survivors Insurance Trust Fund.

    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 ``Support for Families of the Fallen 
Act''.

SEC. 2. REPAYMENT OF SOCIAL SECURITY TAXES AND TAXES ON SELF-EMPLOYMENT 
              INCOME PREVIOUSLY PAID BY MEMBERS OF THE ARMED FORCES 
              KILLED IN ACTION.

    (a) Repayment as Additional Death Gratuity; Source of Funds.--
Section 1478 of title 10, United States Code, is amended by inserting 
after subsection (b) the following new subsection:
    ``(c)(1) In the case of a member of the armed forces who is killed 
in action, the amount of the death gratuity specified in subsection (a) 
shall be increased by an amount equal to the total amount of taxes 
imposed under section 3101(a) of the Internal Revenue Code of 1986 on 
the income of the member based on wages received by the member, before 
and during the military service of the member, with respect to 
employment during each calendar year beginning before the date of the 
member's death and the total amount of the taxes imposed under section 
1401(a) of such Code for each taxable year beginning before such date 
on the self-employment income of the member, adjusted, with respect to 
such taxes paid for any such calendar year or taxable year, in the same 
manner as wages and self-employment income credited to benefit 
computation years are adjusted under section 215(b)(3) of the Social 
Security Act (42 U.S.C. 415(b)(3)).
    ``(2) The amount of the additional death gratuity required by 
paragraph (1) shall be calculated by the Secretary of the Treasury and 
shall be paid out of available funds in the Federal Old-Age and 
Survivors Insurance Trust Fund.
    ``(3) In paragraph (1), the term `killed in action' means the death 
of a member of the armed forces--
            ``(A) attributable to an injury for which the member was 
        awarded the Purple Heart; or
            ``(B) incurred (as determined under criteria prescribed by 
        the Secretary of Defense)--
                    ``(i) as a direct result of armed conflict;
                    ``(ii) while engaged in hazardous service;
                    ``(iii) in the performance of duty under conditions 
                simulating war; or
                    ``(iv) through an instrumentality of war.''.
    (b) Effective Date.--Subsection (c) of section 1478 of title 10, 
United States Code, as added by subsection (a), applies with respect to 
any member of the Armed Forces killed in action (as defined in such 
subsection (c)) on or after September 11, 2001.
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