Protecting Gold Star Children Act of 2019

I 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. 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 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Protecting Gold Star 4 Children Act of 2019’’. 5 VerDate Sep 11 2014 06:30 May 24, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2716.IH H2716 kjohnson on DSK79L0C42 with BILLS 2 •HR 2716 IH SEC. 2. APPLICATION OF PERMANENT KIDDIE TAX RATES 1 TO CHILDREN RECEIVING CERTAIN MILI- 2 TARY SURVIVOR BENEFITS. 3 (a) IN GENERAL.—Section 1(j)(4) of the Internal 4 Revenue Code of 1986 is amended by adding at the end 5 the following new subparagraph: 6 ‘‘(E) TREATMENT OF CHILDREN WITH 7 CERTAIN MILITARY SURVIVOR BENEFITS.—Sub- 8 paragraph (A) shall not apply to any child who 9 received a benefit under laws administered by 10 the Secretary of Defense or the Secretary of 11 Veterans Affairs which— 12 ‘‘(i) is received by a child by reason of 13 the child being the survivor of a deceased 14 member of the Armed Forces or of a de- 15 ceased veteran, and 16 ‘‘(ii) is included in the gross income of 17 such child.’’. 18 (b) EFFECTIVE DATE.—The amendment made by 19 this section shall apply to taxable years beginning after 20 December 31, 2017. 21 Æ VerDate Sep 11 2014 06:30 May 24, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2716.IH H2716 kjohnson on DSK79L0C42 with BILLS