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I
116TH CONGRESS
1ST SESSION H. R. 2840
To amend the Internal Revenue Code of 1986 to treat certain first responder
survivors benefits as earned income for purposes of the kiddie tax.
IN THE HOUSE OF REPRESENTATIVES
MAY 20, 2019
Mr. BEYER 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 treat cer-
tain first responder survivors benefits as earned income
for purposes 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,
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SECTION 1. CERTAIN FIRST RESPONDER SURVIVORS BENE-
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FITS TREATED AS EARNED INCOME FOR
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KIDDIE TAX.
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(a) IN GENERAL.—Section 1(g)(4)(C) of the Internal
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Revenue Code of 1986 is amended to read as follows:
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‘‘(C) TREATMENT OF CERTAIN AMOUNTS
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AS EARNED INCOME.—For purposes of this sub-
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section, each of following amounts shall be
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•HR 2840 IH
treated as earned income of the child referred
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to in paragraph (1) to the extent included in
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the gross income of such child:
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‘‘(i) DISTRIBUTIONS FROM QUALIFIED
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DISABILITY
TRUSTS.—Any amount in-
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cluded in the gross income of such child
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under section 652 or 662 by reason of
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being a beneficiary of a qualified disability
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trust
(as
defined
in
section
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642(b)(2)(C)(ii)).
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‘‘(ii)
CERTAIN
FIRST
RESPONDER
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SURVIVORS
BENEFITS.—Any
payment
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made by Federal, State, or local govern-
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ment to such child if such payment is
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made by reason of the death of the parent
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of such child during such parent’s service
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as a law enforcement officer, firefighter,
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paramedic, or emergency medical techni-
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cian.’’.
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(b)
APPLICATION
TO
ALTERNATIVE
MINIMUM
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TAX.—Section 59(j)(1)(A) of such Code is amended by
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inserting ‘‘and including amounts treated as earned in-
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come under section 1(g)(4)(C)’’ after ‘‘section 911(d)(2)’’.
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(c) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2017.
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