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Title II — Tax provisions relating to elementary or secondary school staff members killed in an act of violence while performing school duties

H.R. 1691 · 116th Congress · Mar 12, 2019 · Lineage

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:

“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 2019), 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:
(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 139G the following new section:

“139H. 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 2019.”

(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:
(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:

“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 2019.

“(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 2019.”

(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 2019.”

(2)
The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following:
(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.