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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jan 3, 2017.
Teacher Victims' Family Assistance Act of 2017
This bill directs the Department of Education to provide assistance to the immediate families of teachers or other elementary and secondary school employees who are killed by another person's violent act while performing school duties. Such assistance includes funeral assistance, a death benefit, living assistance, and undergraduate education assistance for dependents.
The bill amends the Internal Revenue Code to exempt from income tax: (1) the victim's compensation from school employment in the year of death, and (2) the victim's family assistance.
The bill also establishes the Teacher Victims' Family Trust Fund funded with an excise tax increase on ammunition.