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H.R. 2716: Protecting Gold Star Children Act of 2019


The text of the bill below is as of May 14, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 2716

IN THE HOUSE OF REPRESENTATIVES

May 14, 2019

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.

1.

Short title

This Act may be cited as the Protecting Gold Star Children Act of 2019.

2.

Application of permanent kiddie tax rates to children receiving certain military survivor benefits

(a)

In general

Section 1(j)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(E)

Treatment of children with certain military survivor benefits

Subparagraph (A) shall not apply to any child who received a benefit under laws administered by the Secretary of Defense or the Secretary of Veterans Affairs which—

(i)

is received by a child by reason of the child being the survivor of a deceased member of the Armed Forces or of a deceased veteran, and

(ii)

is included in the gross income of such child.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2017.