[Congressional Record (Bound Edition), Volume 149 (2003), Part 19]
[Extensions of Remarks]
[Page 26767]
[From the U.S. Government Publishing Office, www.gpo.gov]




                     FALLEN PATRIOTS TAX RELIEF ACT

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                               speech of

                          HON. ADAM B. SCHIFF

                             of california

                    in the house of representatives

                      Wednesday, October 29, 2003

  Mr. SCHIFF. Mr. Speaker, I rise today to call attention to a bill 
scheduled to be heard today regarding the military death benefit paid 
to survivors of military personnel killed in the line of duty. Under 
current law, the military death benefit provides a surviving spouse 
$6,000, of which $3,000 is subject to federal tax.
  At the tragic time of a death of a service member, it is an 
unimaginable loss to the family and represents the greatest sacrifice 
to our nation. To avoid adding insult to injury, we must make the 
Military Death Benefit fully tax-exempt. Families of our patriots 
should not be penalized on a benefit meant to express the nation's 
gratitude. The death benefit has historically been exempt from this 
taxation, yet an oversight in the tax code--after the benefit was 
raised to $6,000 in 1991--left half of the payment subject to taxation.
  The death benefit was designed to assist surviving family with 
financial needs following the death of the service member. 
Unfortunately, the current benefit is not sufficient. We should 
increase this benefit to $12,000 to cover additional expenses. This 
bill would make this benefit retroactive for military personnel who 
have died in battle since September 11, 2001.
  As of this morning, 232 American servicemen and women have died in 
battle in Iraq after the end to major combat operations in Iraq was 
announced. This represents 232 cases where a grieving family has had to 
sustain itself financially with limited funds while suffering the loss 
of a loved one who will not return home. Let us not let partisan 
politics get in the way of doing what is right for our fallen soldiers.

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