H.R. 1791 · 116th Congress
Children of Fallen Servicemembers AMT Relief Act of 2019
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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
8 cosponsors · 2 D, 6 R
6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill modifies 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 · Mar 14, 2019
Children of Fallen Servicemembers AMT Relief Act of 2019
This bill modifies 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 of 2019
Latest action (Mar 14, 2019): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 14, 2019
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.