I 111th CONGRESS 2d Session H. R. 5921 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.

1.

Short title

This Act may be cited as the Support for Families of the Fallen Act.

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.