[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1033 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1033

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 2011

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 credit 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 2011''.

SEC. 2. INDIGENT FUNERAL EXPENSES CREDIT.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
following new section:

``SEC. 45S. INDIGENT FUNERAL EXPENSES.

    ``(a) In General.--For purposes of section 38, the indigent funeral 
expenses credit for any taxable year is 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 credit (other than the credit allowed under 
        subsection (a)) or deduction 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 credit or deduction reduces 
        the taxpayer's State income tax liability, such amount shall be 
        treated as reimbursed.
    ``(e) Aggregation Rules.--All persons treated as a single employer 
under subsection (a) or (b) of section 52 or subsection (m) or (o) of 
section 414 shall be treated as one person for purposes of this 
section.''.
    (b) Credit Made Part of General Business Credit.--Subsection (b) of 
section 38 of such Code is amended by striking ``plus'' at the end of 
paragraph (35), by striking the period at the end of paragraph (36) and 
inserting ``, plus'', and by adding at the end the following new 
paragraph:
            ``(37) the indigent funeral expenses credit determined 
        under section 45S(a).''.
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

``Sec. 45S. Indigent funeral expenses.''.
    (d) 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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