H.R. 7377 · 115th Congress
Children of Fallen Servicemembers AMT Relief Act
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
LarsenSponsorNo cosponsors.
This bill amends the Internal Revenue Code, with respect to the individual alternative minimum tax (AMT), to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT.
What it does: CRS summary · Introduced in House · Dec 20, 2018
Children of Fallen Servicemembers AMT Relief Act
This bill amends the Internal Revenue Code, with respect to the individual alternative minimum tax (AMT), to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT. (The DOD program provides a lifetime annuity to survivors of military service members and retirees.)
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Children of Fallen Servicemembers AMT Relief Act
Latest action (Dec 20, 2018): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Dec 20, 2018
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.