< Back to H.R. 3809 (111th Congress, 2009–2010)

Text of the Indigent Funeral Expense Reimbursement Act of 2009

This bill was introduced on October 14, 2009, in a previous session of Congress, but was not enacted. The text of the bill below is as of Oct 14, 2009 (Introduced).

Download PDF

Source: GPO

I

111th CONGRESS

1st Session

H. R. 3809

IN THE HOUSE OF REPRESENTATIVES

October 14, 2009

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 allow a deduction for unreimbursed funeral expenses with respect to a deceased indigent individual.

1.

Short title

This Act may be cited as the Indigent Funeral Expense Reimbursement Act of 2009.

2.

Deduction for indigent funeral expenses

(a)

In general

Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 170 the following new section:

170A.

Indigent funeral expenses

(a)

In general

There shall be allowed as a deduction for the taxable year an amount equal to the qualified indigent funeral expenses of the taxpayer for the taxable year.

(b)

Limitation

The aggregate amount of qualified indigent funeral expenses which may be taken into account under subsection (a) for a taxable year with respect to a deceased indigent individual shall not exceed $3,000.

(c)

Qualified indigent funeral expenses

For purposes of this section—

(1)

In general

The term qualified indigent funeral expenses means, with respect to any person in the trade or business of providing funeral or burial goods and services, any unreimbursed amount paid or incurred by such trade or business to provide funeral or burial goods and services for a deceased indigent individual.

(2)

Indigent individual

The term deceased indigent individual means any deceased individual with respect to whom the cost of any such funeral or burial goods and services is reimbursable to the taxpayer by a State by reason of the indigent status (as determined under State law) of such individual.

(d)

Special rules relating to reimbursement

For purposes of this section—

(1)

if, by reason of the indigent status of an individual, a deduction (other than the deduction allowed under subsection (a)) or credit is allowable with respect to the cost of the funeral or burial goods and services of such individual for purposes of determining the taxpayer’s State income tax liability, such cost shall be treated as reimbursable, and

(2)

to the extent any such deduction or credit reduces the taxpayer’s State income tax liability, such amount shall be treated as reimbursed.

.

(b)

Clerical amendment

The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 170 the following new item:

170A. Indigent funeral expenses.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.