Section 1 Short title
This Act may be cited as the “Protecting Gold Star Children Act of 2019”.
Protecting Gold Star Children Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to not apply changes under Public Law 115–97 pertaining to the kiddie tax to children receiving certain military survivor benefits.
Sec. 2 Application of permanent kiddie tax rates to children receiving certain military survivor benefits
In general— Section 1(j)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(E) Treatment of children with certain military survivor benefits—Subparagraph (A) shall not apply to any child who received a benefit under laws administered by the Secretary of Defense or the Secretary of Veterans Affairs which—
“(i) is received by a child by reason of the child being the survivor of a deceased member of the Armed Forces or of a deceased veteran, and
“(ii) is included in the gross income of such child.”
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2017.