II 

116TH CONGRESS 

1ST SESSION S. 622 

To amend title 10, United States Code, to repeal the requirement for reduction of survivor annuities under the Survivor Benefit Plan by veterans’ 

dependency and indemnity compensation, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 28, 2019 

Mr. JONES (for himself, Ms. COLLINS, Mr. COONS, Ms. WARREN, Mr. 

WYDEN, Mr. INHOFE, Mr. MERKLEY, Mr. CASEY, Mr. CRAPO, Mr. 

TESTER, Ms. HARRIS, Mr. HOEVEN, Mrs. MURRAY, Mr. LEAHY, Mrs. 

HYDE-SMITH, Ms. DUCKWORTH, Ms. BALDWIN, Ms. KLOBUCHAR, Mr. 

VAN HOLLEN, Ms. STABENOW, Mr. MARKEY, Mr. MENENDEZ, Mr. 

BOOZMAN, Mr. CRAMER, Mr. BENNET, Mr. RUBIO, Mr. RISCH, Mrs. 

BLACKBURN, and Mr. MANCHIN) introduced the following bill; which was 

read twice and referred to the Committee on Armed Services 

A BILL 

To amend title 10, United States Code, to repeal the requirement for reduction of survivor annuities under the Survivor Benefit Plan by veterans’ dependency and indemnity compensation, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Military Widow’s Tax 

5 Elimination Act of 2019’’. 


kjohnson on DSK79L0C42 with BILLS
2 

•S 622 IS

1 SEC. 2. REPEAL OF REQUIREMENT OF REDUCTION OF SUR2 VIVOR BENEFITS PLAN SURVIVOR ANNUITIES 

3 BY DEPENDENCY AND INDEMNITY COM4 PENSATION. 

5 (a) REPEAL.— 

6 (1) IN GENERAL.—Subchapter II of chapter 73 

7 of title 10, United States Code, is amended as fol8 lows: 

9 (A) In section 1450, by striking subsection 

10 (c). 

11 (B) In section 1451(c)— 

12 (i) by striking paragraph (2); and 

13 (ii) by redesignating paragraphs (3) 

14 and (4) as paragraphs (2) and (3), respec15 tively. 

16 (2) CONFORMING AMENDMENTS.—Such sub17 chapter is further amended as follows: 

18 (A) In section 1450— 

19 (i) by striking subsection (e); 

20 (ii) by striking subsection (k); and 

21 (iii) by striking subsection (m). 

22 (B) In section 1451(g)(1), by striking sub23 paragraph (C). 

24 (C) In section 1452— 

25 (i) in subsection (f)(2), by striking 

26 ‘‘does not apply—’’ and all that follows 


kjohnson on DSK79L0C42 with BILLS
3 

•S 622 IS

1 and inserting ‘‘does not apply in the case 

2 of a deduction made through administra3 tive error.’’; and 

4 (ii) by striking subsection (g). 

5 (D) In section 1455(c), by striking ‘‘, 

6 1450(k)(2),’’. 

7 (b) PROHIBITION ON RETROACTIVE BENEFITS.—No 

8 benefits may be paid to any person for any period before 

9 the effective date provided under subsection (f) by reason 

10 of the amendments made by subsection (a). 

11 (c) PROHIBITION ON RECOUPMENT OF CERTAIN

12 AMOUNTS PREVIOUSLY REFUNDED TO SBP RECIPI13 ENTS.—A surviving spouse who is or has been in receipt 

14 of an annuity under the Survivor Benefit Plan under sub15 chapter II of chapter 73 of title 10, United States Code, 

16 that is in effect before the effective date provided under 

17 subsection (f) and that is adjusted by reason of the 

18 amendments made by subsection (a) and who has received 

19 a refund of retired pay under section 1450(e) of title 10, 

20 United States Code, shall not be required to repay such 

21 refund to the United States. 

22 (d) REPEAL OF AUTHORITY FOR OPTIONAL ANNUITY

23 FOR DEPENDENT CHILDREN.—Section 1448(d) of such 

24 title is amended— 


kjohnson on DSK79L0C42 with BILLS
4 

•S 622 IS

1 (1) in paragraph (1), by striking ‘‘Except as 

2 provided in paragraph (2)(B), the Secretary con3 cerned’’ and inserting ‘‘The Secretary concerned’’; 

4 and 

5 (2) in paragraph (2)— 

6 (A) by striking ‘‘DEPENDENT CHIL7 DREN.—’’ and all that follows through ‘‘In the 

8 case of a member described in paragraph (1),’’ 

9 and inserting ‘‘DEPENDENT CHILDREN ANNU10 ITY WHEN NO ELIGIBLE SURVIVING SPOUSE.— 

11 In the case of a member described in paragraph 

12 (1)’’; and 

13 (B) by striking subparagraph (B). 

14 (e) RESTORATION OF ELIGIBILITY FOR PREVIOUSLY

15 ELIGIBLE SPOUSES.—The Secretary of the military de16 partment concerned shall restore annuity eligibility to any 

17 eligible surviving spouse who, in consultation with the Sec18 retary, previously elected to transfer payment of such an19 nuity to a surviving child or children under the provisions 

20 of section 1448(d)(2)(B) of title 10, United States Code, 

21 as in effect on the day before the effective date provided 

22 under subsection (f). Such eligibility shall be restored 

23 whether or not payment to such child or children subse24 quently was terminated due to loss of dependent status 

25 or death. For the purposes of this subsection, an eligible 


kjohnson on DSK79L0C42 with BILLS
5 

•S 622 IS

1 spouse includes a spouse who was previously eligible for 

2 payment of such annuity and is not remarried, or remar3 ried after having attained age 55, or whose second or sub4 sequent marriage has been terminated by death, divorce 

5 or annulment. 

6 (f) EFFECTIVE DATE.—This section and the amend7 ments made by this section shall take effect on the later 

8 of— 

9 (1) the first day of the first month that begins 

10 after the date of the enactment of this Act; or 

11 (2) the first day of the fiscal year that begins 

12 in the calendar year in which this Act is enacted. 

Æ 


kjohnson on DSK79L0C42 with BILLS