[Congressional Record Volume 165, Number 85 (Tuesday, May 21, 2019)]
[Senate]
[Page S2985]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                    GOLD STAR FAMILY TAX RELIEF ACT

  Mr. McCONNELL. Madam President, I ask unanimous consent that the 
Committee on Finance be discharged from further consideration of S. 
1370 and the Senate proceed to its immediate consideration.
  The ACTING PRESIDENT pro tempore. The clerk will report the bill by 
title.
  The senior assistant legislative clerk read as follows:

       A bill (S. 1370) to amend the Internal Revenue Code of 1986 
     to treat certain military survivor benefits as earned income 
     for purposes of the kiddie tax.

  The ACTING PRESIDENT pro tempore. Is there objection to proceeding to 
the measure?
  There being no objection, the committee was discharged, and the 
Senate proceeded to consider the bill.
  Mr. McCONNELL. I ask unanimous consent that the bill be read a third 
time and passed and the motion to reconsider be considered made and 
laid upon the table.
  The ACTING PRESIDENT pro tempore. Without objection, it is so 
ordered.
  The bill (S. 1370) was ordered to be engrossed for a third reading, 
was read the third time, and passed, as follows:

                                S. 1370

       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.

  Mr. McCONNELL. I further ask that the papers be held at the desk; 
that if the House passes a bill identical to the text of S. 1370 just 
passed by the Senate, the bill be considered read a third time and 
passed and the motion to reconsider be considered made and laid upon 
the table with no intervening action or debate; finally, that upon 
passage of the House bill, S. 1370 be indefinitely postponed.
  The ACTING PRESIDENT pro tempore. Is there objection?
  Without objection, it is so ordered.

                          ____________________