[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2716 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2716

 To amend the Internal Revenue Code of 1986 to not apply changes under 
 Public Law 115-97 pertaining to the kiddie tax to children receiving 
                  certain military survivor benefits.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2019

    Mr. Green of Tennessee introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to not apply changes under 
 Public Law 115-97 pertaining to the kiddie tax to children receiving 
                  certain military survivor benefits.

    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 ``Protecting Gold Star Children Act of 
2019''.

SEC. 2. APPLICATION OF PERMANENT KIDDIE TAX RATES TO CHILDREN RECEIVING 
              CERTAIN MILITARY SURVIVOR BENEFITS.

    (a) In General.--Section 1(j)(4) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(E) Treatment of children with certain military 
                survivor benefits.--Subparagraph (A) shall not apply to 
                any child who received a benefit under laws 
                administered by the Secretary of Defense or the 
                Secretary of Veterans Affairs which--
                            ``(i) is received by a child by reason of 
                        the child being the survivor of a deceased 
                        member of the Armed Forces or of a deceased 
                        veteran, and
                            ``(ii) is included in the gross income of 
                        such child.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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