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116TH CONGRESS
1ST SESSION
S. 1370
AN ACT
To amend the Internal Revenue Code of 1986 to treat cer-
tain military survivor benefits as earned income for pur-
poses of the kiddie tax.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
2
† S 1370 ES
SECTION 1. SHORT TITLE.
1
This Act may be cited as the ‘‘Gold Star Family Tax
2
Relief Act’’.
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SEC. 2. CERTAIN MILITARY SURVIVOR BENEFITS TREATED
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AS EARNED INCOME FOR KIDDIE TAX.
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(a) IN GENERAL.—Section 1(g)(4) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new subparagraph:
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‘‘(D) TREATMENT OF CERTAIN MILITARY
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SURVIVOR
BENEFITS.—For purposes of this
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subsection, any benefit under laws administered
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by the Secretary of Defense or the Secretary of
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Veterans Affairs which—
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‘‘(i) is received by a child by reason of
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the child being the survivor of a deceased
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member of the Armed Forces or of a de-
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ceased veteran, and
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‘‘(ii) is included in the gross income of
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such child,
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shall be considered earned income of such
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child.’’.
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3
† S 1370 ES
(b) EFFECTIVE DATE.—The amendment made by
1
this section shall apply to taxable years beginning after
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December 31, 2017.
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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.