Summary: S.1370 — 116th Congress (2019-2020)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Passed Senate (05/21/2019)

Gold Star Family Tax Relief Act

(Sec. 2) This bill treats certain military survivor benefits that are received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the benefits from such tax.

The bill applies to taxable years beginning after December 31, 2017.