Military Death Gratuity Improvement Act of 2003

Military Death Gratuity Improvement Act of 2003 - Revises provisions concerning the exclusion from gross income of any qualified military benefit to redefine the term "qualified military benefit" to mean any allowance or in-kind benefit (other than personal use of a vehicle) which: (1) is received by any member or former member of the uniformed services or any dependent of such member by reason of such member's status or service as a member of such uniformed services; and (2) was excludable from gross income on December 31, 1991, (currently, September 9, 1986) under any provision of law, regulation, or administrative practice which was in effect on such date. Makes such revision applicable in the case of a death gratuity payable under chapter 75 of title 10 of the United States Code, with respect to a death occurring after September 10, 2001.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 693 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 693

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 certain death gratuity payments to members of the uniformed services.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 11, 2003

Mr. Jones of North Carolina (for himself, Mr. Cole, Mr. Wilson of South 
    Carolina, Mr. Smith of New Jersey, Mr. Snyder, Mr. Forbes, Mr. 
  Abercrombie, Mrs. Tauscher, Mr. Pomeroy, Mr. Lantos, Mr. Miller of 
 Florida, Mr. Hayes, Mr. Tanner, Mr. Hefley, Mr. Matsui, Mr. Everett, 
   Mrs. Bono, Mr. Sanders, Mr. Simmons, Mr. Dicks, Mr. Schrock, Mr. 
    Ackerman, Mr. Frank of Massachusetts, Mr. Ortiz, Mr. Kolbe, Mr. 
 Gibbons, Mr. Kline, Mr. Mica, Mr. Meehan, Mr. Terry, Mr. Calvert, and 
  Mr. Reyes) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
 certain death gratuity payments to members of the uniformed services.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Death Gratuity Improvement 
Act of 2003''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF CERTAIN DEATH GRATUITY PAYMENTS 
              TO MEMBERS OF UNIFORMED SERVICES.

    (a) In General.--Paragraph (3) of section 134(b) of the Internal 
Revenue Code of 1986 (relating to certain military benefits) is amended 
by adding at the end the following new subparagraph:
                    ``(C) Exception for death gratuity increase.--
                Subparagraph (A) shall be applied by substituting 
                `December 31, 1991' for `September 9, 1986' in the case 
                of a death gratuity payable under chapter 75 of title 
                10, United States Code, with respect to a death 
                occurring after September 10, 2001.''.
    (b) Conforming Amendment.--Subparagraph (A) of section 134(b)(3) of 
such Code is amended by striking ``subparagraph (B)'' and inserting 
``subparagraphs (B) and (C)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid with respect to deaths occurring after September 
10, 2001.
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