[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1370 Engrossed in Senate (ES)]

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116th CONGRESS
  1st Session
                                S. 1370

_______________________________________________________________________

                                 AN ACT


 
 To amend the Internal Revenue Code of 1986 to treat certain military 
   survivor benefits as earned income for purposes of the kiddie tax.

    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 ``Gold Star Family Tax Relief Act''.

SEC. 2. CERTAIN MILITARY SURVIVOR BENEFITS TREATED AS EARNED INCOME FOR 
              KIDDIE TAX.

    (a) In General.--Section 1(g)(4) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(D) Treatment of certain military survivor 
                benefits.--For purposes of this subsection, any 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,
                shall be considered earned income of such child.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.

            Passed the Senate May 21, 2019.

            Attest:

                                                             Secretary.
116th CONGRESS

  1st Session

                                S. 1370

_______________________________________________________________________

                                 AN ACT

 To amend the Internal Revenue Code of 1986 to treat certain military 
   survivor benefits as earned income for purposes of the kiddie tax.