Teacher Victims' Family Assistance Act of 2021
This bill establishes the Teacher Victims' Family Trust Fund, from which the Department of Education (ED) must provide financial assistance to certain family members of elementary and secondary school teachers and staff members who are killed by an act of violence while performing their school duties. The bill also increases from 11% to 13% the excise tax on shells and cartridges and provides the trust fund with funding equivalent to the revenues received from the tax increase.
Specifically, ED must provide victims' families with (1) funeral assistance; (2) a death benefit payment for the surviving spouse, dependent child, or other next of kin; (3) a monthly living allowance for the surviving spouse until death or remarriage or, if there is no surviving spouse, for each dependent child until age 18; and (4) undergraduate education assistance for each dependent child for five years.
Additionally, the bill excludes from a victim's income, for tax purposes, the amount of wages earned in the year of death. It also excludes victims' family assistance received under the bill from gross income for any taxable year.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1054 Introduced in House (IH)]
<DOC>
117th CONGRESS
1st Session
H. R. 1054
To require the Secretary of Education to provide assistance to the
immediate family of elementary or secondary school staff members killed
in an act of violence while performing school duties.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 15, 2021
Mr. Hastings (for himself, Mrs. Hayes, Ms. Jackson Lee, Mr. Thompson of
Mississippi, Mr. Sires, Mr. Soto, and Mr. San Nicolas) introduced the
following bill; which was referred to the Committee on Ways and Means,
and in addition to the Committee on Education and Labor, for a period
to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To require the Secretary of Education to provide assistance to the
immediate family of elementary or secondary school staff members killed
in an act of violence while performing school duties.
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 ``Teacher Victims' Family Assistance
Act of 2021''.
TITLE I--DEFINITIONS
SEC. 101. DEFINITIONS.
In this title:
(1) Cost of attendance.--The term ``cost of attendance''
has the meaning given that term in section 472 of the Higher
Education Act of 1965 (20 U.S.C. 1087ll).
(2) Dependent child.--The term ``dependent child'' means a
son or daughter of the victim (whether natural or adopted) who
is under 25 years old.
(3) ESEA terms.--The terms ``elementary school'' and
``secondary school'' have the meanings given such terms in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
(4) Institution of higher education.--The term
``institution of higher education'' has the meaning given that
term in section 102 of the Higher Education Act of 1965 (20
U.S.C. 1002).
(5) Surviving spouse.--The term ``surviving spouse'' means
the spouse of the victim, as determined under applicable State
law, at the time of the victim's death.
(6) Secretary.--The term ``Secretary'' means the Secretary
of Education.
(7) Victim.--The term ``victim'' means a teacher,
administrator, employee, or paid or unpaid staff member of an
elementary school or secondary school who was killed by another
person as a result of an act of violence while performing
duties as such teacher, administrator, employee, or staff
member, without regard to whether such performance takes place
before, during, or after the school day or on or off school
grounds.
SEC. 102. DEATH BENEFIT, FUNERAL ASSISTANCE, AND LIVING ALLOWANCE FOR
FAMILIES OF VICTIMS.
In any case in which the Secretary of Education determines that a
teacher, administrator, employee, or paid or unpaid staff member meets
the definition of victim, the Secretary shall--
(1) pay a death benefit of $325,000 and a separate payment
of not more than $1,500 to be used for funeral expenses, as
follows (if the payee indicated is living on the date on which
the determination is made)--
(A) if there is no dependent child who survived the
victim, to the surviving spouse of the victim;
(B) if there is at least 1 dependent child who
survived the victim and a surviving spouse of the
victim, 50 percent to the surviving dependent child (or
children, in equal shares) and 50 percent to the
surviving spouse;
(C) if there is no surviving spouse of the victim,
to the surviving dependent child (or children, in equal
shares);
(D) if there is no surviving spouse of the victim
and no surviving dependent child--
(i) to the surviving individual (or
individuals, in shares per the designation, or,
otherwise, in equal shares) designated by the
victim to receive benefits under this section
in the most recently executed designation of
beneficiary of the victim on file at the time
of death with the victim's employer, agency,
organization, or unit; or
(ii) if there is no individual qualifying
under clause (i), to the surviving individual
(or individuals, in equal shares) designated by
the victim to receive benefits under the most
recently executed life insurance policy of the
victim on file at the time of death with the
victim's employer, agency, organization, or
unit;
(E) if there is no individual qualifying under
subparagraph (A), (B), (C), or (D), to the surviving
parent (or parents, in equal shares) of the victim; or
(F) if there is no individual qualifying under
subparagraph (A), (B), (C), (D), or (E), to the
surviving individual (or individuals, in equal shares)
who would qualify under the definition of the term
``dependent child'' but for age; and
(2) pay a living allowance of $900 per month--
(A) to the surviving spouse of the victim, until
the earlier of the spouse's death or remarriage; or
(B) if there is no surviving spouse of the victim,
to the surviving dependent child who have not reached
the age of 18 (or such children, in equal shares) until
such children reach the age of 18.
SEC. 103. DEPENDENT UNDERGRADUATE EDUCATION ASSISTANCE.
(a) Annual Amount.--
(1) In general.--In any case in which the Secretary of
Education determines that a teacher, administrator, employee,
or paid or unpaid staff member meets the definition of victim,
the Secretary shall provide the following educational
assistance allowance, for each dependent child of the victim
enrolled or accepted for enrollment at a program of
undergraduate instruction at an institution of higher
education:
(A) The educational assistance allowance on behalf
of a dependent child who is pursuing a program of
education consisting of institutional courses shall be
paid at the monthly rate of $1,224 for full-time, $967
for three-quarter-time, or $710 for half-time pursuit.
(B) The educational assistance allowance on behalf
of a dependent child pursuing a program of education on
less than a half-time basis shall be paid at the rate
of the lesser of--
(i) the established charges for tuition and
fees that the educational institution involved
requires similarly circumstanced nonveterans
enrolled in the same program to pay; or
(ii) $1,224 per month for a full-time
course.
(C) The educational assistance allowance to be paid
on behalf of a dependent child who is pursuing a full-
time program of education which consists of
institutional courses and alternate phases of training
in a business or industrial establishment with the
training in the business or industrial establishment
being strictly supplemental to the institutional
portion, shall be computed at the rate of $1,224 per
month.
(D) A dependent child who is enrolled in an
educational institution for a ``farm cooperative''
program consisting of institutional agricultural
courses prescheduled to fall within 44 weeks (using
``week'' as defined under section 205 of the Federal-
State Extended Unemployment Compensation Act of 1970
(26 U.S.C. 3304 note)) of any period of 12 consecutive
months and who pursues such program on--
(i) a full-time basis (a minimum of 10
clock hours per week or 440 clock hours in such
year prescheduled to provide not less than 80
clock hours in any three-month period);
(ii) a three-quarter-time basis (a minimum
of 7 clock hours per week); or
(iii) a half-time basis (a minimum of 5
clock hours per week), shall be eligible to
receive an educational assistance allowance at
the appropriate rate provided in subparagraph
(B) of this subsection, if such dependent child
is concurrently engaged in agricultural
employment which is relevant to such
institutional agricultural courses as
determined under standards prescribed by the
Secretary. In computing the foregoing clock
hour requirements there shall be included the
time involved in field trips and individual and
group instruction sponsored and conducted by
the educational institution through a duly
authorized instructor of such institution in
which the person is enrolled.
(E) The monthly educational assistance allowance to
be paid on behalf of a dependent child pursuing a farm
cooperative program under this section shall be $636
for full-time, $477 for three-quarter-time, or $319 for
half-time pursuit.
(F)(i) Subject to clause (iii), the amount of
educational assistance payable under this subsection
for a licensing or certification test described below,
is the lesser of $2,000 or the fee charged for the
test. Qualifying licensing or certification tests shall
be determined by the Secretary, which may include--
(I) such licensing or certification tests
the successful completion of which demonstrates
an individual's possession of the knowledge or
skill required to enter into, maintain, or
advance in employment in a predetermined and
identified vocation or profession, provided
such tests and the licensing or credentialing
organizations or entities that offer such tests
are approved by the Secretary; and
(II) national tests for admission to
institutions of higher education (such as the
Scholastic Aptitude Test (SAT), Law School
Admission Test (LSAT), Graduate Record Exam
(GRE), and Graduate Management Admission Test
(GMAT)) and national tests providing an
opportunity for course credit at institutions
of higher education (such as the Advanced
Placement (AP) exam and College-Level
Examination Program (CLEP)).
(ii) The number of months of educational assistance
in the case of any individual for such licensing or
certification test is equal to the number (including
any fraction) determined by dividing the total amount
paid to such individual for such test by the full-time
monthly institutional rate of the educational
assistance allowance which, except for clause (i), such
individual would otherwise be paid under chapter 35 of
title 38, United States Code.
(iii) In no event shall payment of educational
assistance under this subsection for such a test exceed
the amount of the individual's available educational
assistance as determined by the Secretary and in
accordance with this Act.
(G)(i) Subject to clause (iii), the amount of
educational assistance payable under this section for a
national test for admission or national test providing
an opportunity for course credit at an institution of
higher education, is the amount of the fee charged for
the test.
(ii) The number of months of educational assistance
provided in the case of any individual for a test
described in clause (i) is equal to the number
(including any fraction) determined by dividing the
total amount of educational assistance paid such
individual for such test by the full-time monthly
institutional rate of educational assistance, except
for clause (i), such individual would otherwise be paid
under this section.
(iii) In no event shall payment of educational
assistance under this subsection for a test described
in clause (i) exceed the amount of the individual's
available educational assistance as determined by the
Secretary and in accordance with this Act.
(2) Relation to other assistance.--Assistance provided
under this subsection shall not be considered for the purpose
of awarding Federal assistance under title IV of the Higher
Education Act of 1965 (20 U.S.C. 1070 et seq.), except that in
no case shall the sum of the total amount of student financial
assistance awarded to a dependent child under such title and
the amount of assistance provided under this subsection exceed
the child's total cost of attendance.
(3) Duration of assistance.--A dependent child may receive
assistance under this subsection for not more than a total of 5
years.
(4) Satisfactory progress.--To be eligible to receive
assistance under this subsection, the dependent child shall be
considered to be making satisfactory progress, pursuant to
section 484(a)(2) of the Higher Education Act of 1965, at the
institution of higher education.
(5) Effect of parental death or remarriage.--The death or
remarriage of the surviving spouse of the victim shall not
affect a dependent child's eligibility for assistance under
this subsection.
(b) Pell Grant Treatment.--Section 473(b)(2)(B) of the Higher
Education Act of 1965 is amended--
(1) by striking ``or'' at the end of clause (i);
(2) by striking ``; and'' at the end of clause (ii) and
inserting ``; or''; and
(3) by adding at the end the following:
``(iii) a victim (as defined in section 101
of the Teacher Victims' Family Assistance Act
of 2021); and''.
(c) Notice of Tax Treatment.--The Secretary shall provide a notice
to each individual receiving assistance under this section, including
under the amendments made under subsection (b), that such assistance is
excludable from gross income under section 139I of the Internal Revenue
Code of 1986.
SEC. 104. OTHER TERMS AND CONDITIONS OF BENEFITS.
The benefits under section 102 and 103(a) shall have the following
terms and conditions:
(1) On October 1 of each fiscal year beginning after the
date of enactment of this Act, the Secretary of Education shall
adjust the level of each benefit payable immediately before
such October 1, to reflect the annual percentage change in the
Consumer Price Index for All Urban Consumers, published by the
Bureau of Labor Statistics, occurring in the 1-year period
ending on June 1 immediately preceding such October 1.
(2) The benefits shall be in addition to any other benefit
that may be due from any other source.
(3) No benefit paid shall be subject to execution or
attachment.
(4) Any benefit (other than living expenses) paid with
respect to the victim shall be the amount payable as of the
date of death of such victim.
TITLE II--TAX PROVISIONS RELATING TO ELEMENTARY OR SECONDARY SCHOOL
STAFF MEMBERS KILLED IN AN ACT OF VIOLENCE WHILE PERFORMING SCHOOL
DUTIES
SEC. 201. TAX PROVISIONS RELATING TO ELEMENTARY OR SECONDARY SCHOOL
STAFF MEMBERS KILLED IN AN ACT OF VIOLENCE WHILE
PERFORMING SCHOOL DUTIES.
(a) Teacher's Wages in Year of Death Excluded From Income.--
(1) In general.--Part II of subchapter J of chapter 1 of
the Internal Revenue Code of 1986 is amended by adding at the
end the following new section:
``SEC. 693. INCOME TAXES OF ELEMENTARY OR SECONDARY SCHOOL STAFF
MEMBERS KILLED IN AN ACT OF VIOLENCE WHILE PERFORMING
SCHOOL DUTIES.
``In the case of any individual who is a victim (as defined by
section 101(7) of the Teacher Victims' Family Assistance Act of 2021),
any tax imposed by this subtitle on any amount received by such
individual by reason of school employment shall not apply with respect
to the taxable year in which falls the date of death of the
individual.''.
(2) W-2 reporting.--Section 6051(a) of such Code is amended
by striking ``and'' at the end of paragraph (16), by striking
the period at the end of paragraph (17) and inserting ``,
and'', and by inserting after paragraph (17) the following new
paragraph:
``(18) the aggregate amount not subject to tax under
subtitle A by reason of section 693 (relating to income taxes
of elementary or secondary school staff members killed in an
act of violence while performing school duties).''.
(3) Clerical amendment.--The table of sections for part II
of subchapter J of chapter 1 of such Code is amended by
inserting at the end the following new item:
``Sec. 693. Income taxes of elementary or secondary school staff
members killed in an act of violence while
performing school duties.''.
(b) Exclusion of Teacher Victim Family Assistance.--
(1) In general.--Part III of subchapter B of chapter 1 of
such Code (relating to items specifically excluded from gross
income) is amended by inserting after section 139H the
following new section:
``SEC. 139I. TEACHER VICTIM FAMILY ASSISTANCE.
``In the case of an individual, gross income does not include any
amount received under title I of the Teacher Victims' Family Assistance
Act of 2021.''.
(2) Clerical amendment.--The table of sections for such
part is amended by inserting after the item relating to section
139G the following new item:
``Sec. 139I. Teacher victim family assistance.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.
SEC. 202. TEACHER VICTIMS' FAMILY FUND.
(a) Establishment.--Subchapter A of chapter 98 of the Internal
Revenue Code of 1986 is amended by adding at the end the following:
``SEC. 9512. TEACHER VICTIMS' FAMILY TRUST FUND.
``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `Teacher Victims'
Family Trust Fund' (referred to in this section as the `Trust Fund'),
consisting of such amounts as may be appropriated or credited to the
Trust Fund as provided in this section or section 9602(b) and any
amounts as are or may be appropriated, transferred, or credited to such
Trust Fund under any other provisions of law.
``(b) Transfers to Trust Fund.--There is hereby appropriated to the
Trust Fund an amount equivalent to the increase in revenues received in
the Treasury by reason of the increase in tax imposed under section
4181 by the Teacher Victims' Family Assistance Act of 2021.
``(c) Distribution of Amounts in Trust Fund.--Amounts in the Trust
Fund shall be available, as provided in appropriation Acts, to carry
out title I of the Teacher Victims' Family Assistance Act of 2021.''.
(b) Increase in Excise Tax on Ammunition.--Section 4181 of such
Code is amended--
(1) by striking ``Shells, and cartridges.'', and
(2) by adding at the end the following:
``Articles taxable at 13 percent--
``Shells, and cartridges.''.
(c) Conforming Amendments.--
(1) Subsection (a) of section 3 of the Pittman-Robertson
Wildlife Restoration Act (16 U.S.C. 669b) is amended by adding
at the end the following new paragraph:
``(3) Paragraph (1) shall not apply to so much of the
revenues accruing under section 4181 of the Internal Revenue
Code of 1986 as are attributable to the increase in tax imposed
under section 4181 by the Teacher Victims' Family Assistance
Act of 2021.''.
(2) The table of sections for subchapter A of chapter 98 of
such Code is amended by adding at the end the following:
``Sec. 9512. Teacher Victims' Family Trust Fund.''.
(d) Effective Date.--
(1) Except as provided by paragraph (2), the amendments
made by this section shall take effect on the date of the
enactment of this Act.
(2) The amendment made by subsection (b) shall apply to
articles sold after the date of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E135)
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Worker and Family Support.
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