In the Senate of the United States,

November 3, 2003.

Resolved, That the bill from the House of Representatives (H.R. 3365) entitled ‘‘An Act to amend title 10, United

States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased

members of the Armed Forces and to exclude such gratuity

from gross income.’’, do pass with the following

AMENDMENTS:

Strike out all after the enacting clause and insert:

1 SECTION 1. SHORT TITLE, ETC.

2 (a) SHORT TITLE.—This Act may be cited as the

3 ‘‘Military Family Tax Relief Act of 2003’’.
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1 (b) AMENDMENT OF 1986 CODE.—Except as otherwise

2 expressly provided, whenever in this Act an amendment or

3 repeal is expressed in terms of an amendment to, or repeal

4 of, a section or other provision, the reference shall be consid5 ered to be made to a section or other provision of the Inter6 nal Revenue Code of 1986.

7 (c) TABLE OF CONTENTS.—

Sec. 1. Short title, etc.

TITLE I—IMPROVING TAX EQUITY FOR MILITARY PERSONNEL

Sec. 101. Exclusion of gain from sale of a principal residence by a member of

the uniformed services or the Foreign Service.

Sec. 102. Treatment of death gratuities payable with respect to deceased members

of the Armed Forces.

Sec. 103. Exclusion for amounts received under Department of Defense homeowners assistance program.

Sec. 104. Expansion of combat zone filing rules to contingency operations.

Sec. 105. Modification of membership requirement for exemption from tax for certain veterans’ organizations.

Sec. 106. Clarification of the treatment of certain dependent care assistance programs.

Sec. 107. Clarification relating to exception from additional tax on certain distributions from qualified tuition programs, etc. on account of attendance at military academy.

Sec. 108. Suspension of tax-exempt status of terrorist organizations.

Sec. 109. Above-the-line deduction for overnight travel expenses of National Guard

and Reserve members.

Sec. 110. Tax relief and assistance for families of Space Shuttle Columbia heroes.

TITLE II—REVENUE PROVISION

Sec. 201. Extension of customs user fees.
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1 TITLE I—IMPROVING TAX EQ2 UITY FOR MILITARY PER3 SONNEL

4 SEC. 101. EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL

5 RESIDENCE BY A MEMBER OF THE UNI6 FORMED SERVICES OR THE FOREIGN SERV7 ICE.

8 (a) IN GENERAL.—Subsection (d) of section 121 (relat9 ing to exclusion of gain from sale of principal residence)

10 is amended by redesignating paragraph (9) as paragraph

11 (10) and by inserting after paragraph (8) the following new

12 paragraph:

13 ‘‘(9) MEMBERS OF UNIFORMED SERVICES AND

14 FOREIGN SERVICE.—

15 ‘‘(A) IN GENERAL.—At the election of an

16 individual with respect to a property, the run17 ning of the 5-year period described in subsections

18 (a) and (c)(1)(B) and paragraph (7) of this sub19 section with respect to such property shall be sus20 pended during any period that such individual

21 or such individual’s spouse is serving on quali22 fied official extended duty as a member of the

23 uniformed services or of the Foreign Service of

24 the United States.
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1 ‘‘(B) MAXIMUM PERIOD OF SUSPENSION.—

2 The 5-year period described in subsection (a)

3 shall not be extended more than 10 years by rea4 son of subparagraph (A).

5 ‘‘(C) QUALIFIED OFFICIAL EXTENDED

6 DUTY.—For purposes of this paragraph—

7 ‘‘(i) IN GENERAL.—The term ‘qualified

8 official extended duty’ means any extended

9 duty while serving at a duty station which

10 is at least 50 miles from such property or

11 while residing under Government orders in

12 Government quarters.

13 ‘‘(ii) UNIFORMED SERVICES.—The

14 term ‘uniformed services’ has the meaning

15 given such term by section 101(a)(5) of title

16 10, United States Code, as in effect on the

17 date of the enactment of this paragraph.

18 ‘‘(iii) FOREIGN SERVICE OF THE

19 UNITED STATES.—The term ‘member of the

20 Foreign Service of the United States’ has

21 the meaning given the term ‘member of the

22 Service’ by paragraph (1), (2), (3), (4), or

23 (5) of section 103 of the Foreign Service Act

24 of 1980, as in effect on the date of the enact25 ment of this paragraph.
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1 ‘‘(iv) EXTENDED DUTY.—The term ‘ex2 tended duty’ means any period of active

3 duty pursuant to a call or order to such

4 duty for a period in excess of 90 days or for

5 an indefinite period.

6 ‘‘(D) SPECIAL RULES RELATING TO ELEC7 TION.—

8 ‘‘(i) ELECTION LIMITED TO 1 PROP9 ERTY AT A TIME.—An election under sub10 paragraph (A) with respect to any property

11 may not be made if such an election is in

12 effect with respect to any other property.

13 ‘‘(ii) REVOCATION OF ELECTION.—An

14 election under subparagraph (A) may be re15 voked at any time.’’.

16 (b) EFFECTIVE DATE; SPECIAL RULE.—

17 (1) EFFECTIVE DATE.—The amendments made

18 by this section shall take effect as if included in the

19 amendments made by section 312 of the Taxpayer Re20 lief Act of 1997.

21 (2) WAIVER OF LIMITATIONS.—If refund or cred22 it of any overpayment of tax resulting from the

23 amendments made by this section is prevented at any

24 time before the close of the 1-year period beginning on

25 the date of the enactment of this Act by the operation
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1 of any law or rule of law (including res judicata),

2 such refund or credit may nevertheless be made or al3 lowed if claim therefor is filed before the close of such

4 period.

5 SEC. 102. TREATMENT OF DEATH GRATUITIES PAYABLE

6 WITH RESPECT TO DECEASED MEMBERS OF

7 THE ARMED FORCES.

8 (a) INCREASE IN AMOUNT OF DEATH GRATUITY.—

9 (1) IN GENERAL.—Section 1478(a) of title 10,

10 United States Code, is amended by striking ‘‘$6,000’’

11 and inserting ‘‘$12,000’’.

12 (2) EFFECTIVE DATE.—The amendment made by

13 this subsection shall take effect as of September 11,

14 2001, and shall apply with respect to deaths occur15 ring on or after that date.

16 (b) EXCLUSION FROM GROSS INCOME.—

17 (1) IN GENERAL.—Subsection (b)(3) of section

18 134 (relating to certain military benefits) is amended

19 by adding at the end the following new subparagraph:

20 ‘‘(C) EXCEPTION FOR DEATH GRATUITY AD21 JUSTMENTS MADE BY LAW.—Subparagraph (A)

22 shall not apply to any adjustment to the amount

23 of death gratuity payable under chapter 75 of

24 title 10, United States Code, which is pursuant
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1 to a provision of law enacted after September 9,

2 1986.’’.

3 (2) CONFORMING AMENDMENT.—Subparagraph

4 (A) of section 134(b)(3) is amended by striking ‘‘sub5 paragraph (B)’’ and inserting ‘‘subparagraphs (B)

6 and (C)’’.

7 (3) EFFECTIVE DATE.—The amendments made

8 by this subsection shall apply with respect to deaths

9 occurring after September 10, 2001.

10 SEC. 103. EXCLUSION FOR AMOUNTS RECEIVED UNDER DE11 PARTMENT OF DEFENSE HOMEOWNERS AS12 SISTANCE PROGRAM.

13 (a) IN GENERAL.—Section 132(a) (relating to the ex14 clusion from gross income of certain fringe benefits) is

15 amended by striking ‘‘or’’ at the end of paragraph (6), by

16 striking the period at the end of paragraph (7) and insert17 ing ‘‘, or’’, and by adding at the end the following new

18 paragraph:

19 ‘‘(8) qualified military base realignment and clo20 sure fringe.’’.

21 (b) QUALIFIED MILITARY BASE REALIGNMENT AND

22 CLOSURE FRINGE.—Section 132 is amended by redesig23 nating subsection (n) as subsection (o) and by inserting

24 after subsection (m) the following new subsection:
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1 ‘‘(n) QUALIFIED MILITARY BASE REALIGNMENT AND

2 CLOSURE FRINGE.—For purposes of this section—

3 ‘‘(1) IN GENERAL.—The term ‘qualified military

4 base realignment and closure fringe’ means 1 or more

5 payments under the authority of section 1013 of the

6 Demonstration Cities and Metropolitan Development

7 Act of 1966 (42 U.S.C. 3374) (as in effect on the date

8 of the enactment of this subsection) to offset the ad9 verse effects on housing values as a result of a mili10 tary base realignment or closure.

11 ‘‘(2) LIMITATION.—With respect to any property,

12 such term shall not include any payment referred to

13 in paragraph (1) to the extent that the sum of all of

14 such payments related to such property exceeds the

15 maximum amount described in clause (1) of sub16 section (c) of such section (as in effect on such date).’’.

17 (c) EFFECTIVE DATE.—The amendments made by this

18 section shall apply to payments made after the date of the

19 enactment of this Act.

20 SEC. 104. EXPANSION OF COMBAT ZONE FILING RULES TO

21 CONTINGENCY OPERATIONS.

22 (a) IN GENERAL.—Section 7508(a) (relating to time

23 for performing certain acts postponed by reason of service

24 in combat zone) is amended—
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1 (1) by inserting ‘‘, or when deployed outside the

2 United States away from the individual’s permanent

3 duty station while participating in an operation des4 ignated by the Secretary of Defense as a contingency

5 operation (as defined in section 101(a)(13) of title 10,

6 United States Code) or which became such a contin7 gency operation by operation of law’’ after ‘‘section

8 112’’,

9 (2) by inserting in the first sentence ‘‘or at any

10 time during the period of such contingency operation’’

11 after ‘‘for purposes of such section’’,

12 (3) by inserting ‘‘or operation’’ after ‘‘such an

13 area’’, and

14 (4) by inserting ‘‘or operation’’ after ‘‘such

15 area’’.

16 (b) CONFORMING AMENDMENTS.—

17 (1) Section 7508(d) is amended by inserting ‘‘or

18 contingency operation’’ after ‘‘area’’.

19 (2) The heading for section 7508 is amended by

20 inserting ‘‘OR CONTINGENCY OPERATION’’ after

21 ‘‘COMBAT ZONE’’.

22 (3) The item relating to section 7508 in the table

23 of sections for chapter 77 is amended by inserting ‘‘or

24 contingency operation’’ after ‘‘combat zone’’.
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1 (c) EFFECTIVE DATE.—The amendments made by this

2 section shall apply to any period for performing an act

3 which has not expired before the date of the enactment of

4 this Act.

5 SEC. 105. MODIFICATION OF MEMBERSHIP REQUIREMENT

6 FOR EXEMPTION FROM TAX FOR CERTAIN

7 VETERANS’ ORGANIZATIONS.

8 (a) IN GENERAL.—Subparagraph (B) of section

9 501(c)(19) (relating to list of exempt organizations) is

10 amended by striking ‘‘or widowers’’ and inserting ‘‘, wid11 owers, ancestors, or lineal descendants’’.

12 (b) EFFECTIVE DATE.—The amendments made by this

13 section shall apply to taxable years beginning after the date

14 of the enactment of this Act.

15 SEC. 106. CLARIFICATION OF THE TREATMENT OF CERTAIN

16 DEPENDENT CARE ASSISTANCE PROGRAMS.

17 (a) IN GENERAL.—Section 134(b) (defining qualified

18 military benefit) is amended by adding at the end the fol19 lowing new paragraph:

20 ‘‘(4) CLARIFICATION OF CERTAIN BENEFITS.—

21 For purposes of paragraph (1), such term includes

22 any dependent care assistance program (as in effect

23 on the date of the enactment of this paragraph) for

24 any individual described in paragraph (1)(A).’’.

25 (b) CONFORMING AMENDMENTS.—
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1 (1) Section 134(b)(3)(A), as amended by section

2 102, is amended by inserting ‘‘and paragraph (4)’’

3 after ‘‘subparagraphs (B) and (C)’’.

4 (2) Section 3121(a)(18) is amended by striking

5 ‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’.

6 (3) Section 3306(b)(13) is amended by striking

7 ‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’.

8 (4) Section 3401(a)(18) is amended by striking

9 ‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’.

10 (c) EFFECTIVE DATE.—The amendments made by this

11 section shall apply to taxable years beginning after Decem12 ber 31, 2002.

13 (d) NO INFERENCE.—No inference may be drawn from

14 the amendments made by this section with respect to the

15 tax treatment of any amounts under the program described

16 in section 134(b)(4) of the Internal Revenue Code of 1986

17 (as added by this section) for any taxable year beginning

18 before January 1, 2003.

19 SEC. 107. CLARIFICATION RELATING TO EXCEPTION FROM

20 ADDITIONAL TAX ON CERTAIN DISTRIBU21 TIONS FROM QUALIFIED TUITION PROGRAMS,

22 ETC. ON ACCOUNT OF ATTENDANCE AT MILI23 TARY ACADEMY.

24 (a) IN GENERAL.—Subparagraph (B) of section

25 530(d)(4) (relating to exceptions from additional tax for
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1 distributions not used for educational purposes) is amended

2 by striking ‘‘or’’ at the end of clause (iii), by redesignating

3 clause (iv) as clause (v), and by inserting after clause (iii)

4 the following new clause:

5 ‘‘(iv) made on account of the attend6 ance of the designated beneficiary at the

7 United States Military Academy, the

8 United States Naval Academy, the United

9 States Air Force Academy, the United

10 States Coast Guard Academy, or the United

11 States Merchant Marine Academy, to the

12 extent that the amount of the payment or

13 distribution does not exceed the costs of ad14 vanced education (as defined by section

15 2005(e)(3) of title 10, United States Code,

16 as in effect on the date of the enactment of

17 this section) attributable to such attendance,

18 or’’.

19 (b) EFFECTIVE DATE.—The amendments made by this

20 section shall apply to taxable years beginning after Decem21 ber 31, 2002.

22 SEC. 108. SUSPENSION OF TAX-EXEMPT STATUS OF TER23 RORIST ORGANIZATIONS.

24 (a) IN GENERAL.—Section 501 (relating to exemption

25 from tax on corporations, certain trusts, etc.) is amended
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1 by redesignating subsection (p) as subsection (q) and by in2 serting after subsection (o) the following new subsection:

3 ‘‘(p) SUSPENSION OF TAX-EXEMPT STATUS OF TER4 RORIST ORGANIZATIONS.—

5 ‘‘(1) IN GENERAL.—The exemption from tax

6 under subsection (a) with respect to any organization

7 described in paragraph (2), and the eligibility of any

8 organization described in paragraph (2) to apply for

9 recognition of exemption under subsection (a), shall

10 be suspended during the period described in para11 graph (3).

12 ‘‘(2) TERRORIST ORGANIZATIONS.—An organiza13 tion is described in this paragraph if such organiza14 tion is designated or otherwise individually

15 identified—

16 ‘‘(A) under section 212(a)(3)(B)(vi)(II) or

17 219 of the Immigration and Nationality Act as

18 a terrorist organization or foreign terrorist orga19 nization,

20 ‘‘(B) in or pursuant to an Executive order

21 which is related to terrorism and issued under

22 the authority of the International Emergency

23 Economic Powers Act or section 5 of the United

24 Nations Participation Act of 1945 for the pur-
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1 pose of imposing on such organization an eco2 nomic or other sanction, or

3 ‘‘(C) in or pursuant to an Executive order

4 issued under the authority of any Federal law

5 if—

6 ‘‘(i) the organization is designated or

7 otherwise individually identified in or pur8 suant to such Executive order as supporting

9 or engaging in terrorist activity (as defined

10 in section 212(a)(3)(B) of the Immigration

11 and Nationality Act) or supporting ter12 rorism (as defined in section 140(d)(2) of

13 the Foreign Relations Authorization Act,

14 Fiscal Years 1988 and 1989); and

15 ‘‘(ii) such Executive order refers to this

16 subsection.

17 ‘‘(3) PERIOD OF SUSPENSION.—With respect to

18 any organization described in paragraph (2), the pe19 riod of suspension—

20 ‘‘(A) begins on the later of—

21 ‘‘(i) the date of the first publication of

22 a designation or identification described in

23 paragraph (2) with respect to such organi24 zation, or
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1 ‘‘(ii) the date of the enactment of this

2 subsection, and

3 ‘‘(B) ends on the first date that all designa4 tions and identifications described in paragraph

5 (2) with respect to such organization are re6 scinded pursuant to the law or Executive order

7 under which such designation or identification

8 was made.

9 ‘‘(4) DENIAL OF DEDUCTION.—No deduction

10 shall be allowed under any provision of this title, in11 cluding sections 170, 545(b)(2), 556(b)(2), 642(c),

12 2055, 2106(a)(2), and 2522, with respect to any con13 tribution to an organization described in paragraph

14 (2) during the period described in paragraph (3).

15 ‘‘(5) DENIAL OF ADMINISTRATIVE OR JUDICIAL

16 CHALLENGE OF SUSPENSION OR DENIAL OF DEDUC17 TION.—Notwithstanding section 7428 or any other

18 provision of law, no organization or other person may

19 challenge a suspension under paragraph (1), a des20 ignation or identification described in paragraph (2),

21 the period of suspension described in paragraph (3),

22 or a denial of a deduction under paragraph (4) in

23 any administrative or judicial proceeding relating to

24 the Federal tax liability of such organization or other

25 person.
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1 ‘‘(6) ERRONEOUS DESIGNATION.—

2 ‘‘(A) IN GENERAL.—If—

3 ‘‘(i) the tax exemption of any organi4 zation described in paragraph (2) is sus5 pended under paragraph (1),

6 ‘‘(ii) each designation and identifica7 tion described in paragraph (2) which has

8 been made with respect to such organization

9 is determined to be erroneous pursuant to

10 the law or Executive order under which

11 such designation or identification was

12 made, and

13 ‘‘(iii) the erroneous designations and

14 identifications result in an overpayment of

15 income tax for any taxable year by such or16 ganization,

17 credit or refund (with interest) with respect to

18 such overpayment shall be made.

19 ‘‘(B) WAIVER OF LIMITATIONS.—If the cred20 it or refund of any overpayment of tax described

21 in subparagraph (A)(iii) is prevented at any

22 time by the operation of any law or rule of law

23 (including res judicata), such credit or refund

24 may nevertheless be allowed or made if the claim

25 therefor is filed before the close of the 1-year pe-
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1 riod beginning on the date of the last determina2 tion described in subparagraph (A)(ii).

3 ‘‘(7) NOTICE OF SUSPENSIONS.—If the tax ex4 emption of any organization is suspended under this

5 subsection, the Internal Revenue Service shall update

6 the listings of tax-exempt organizations and shall

7 publish appropriate notice to taxpayers of such sus8 pension and of the fact that contributions to such or9 ganization are not deductible during the period of

10 such suspension.’’.

11 (b) EFFECTIVE DATE.—The amendments made by this

12 section shall apply to designations made before, on, or after

13 the date of the enactment of this Act.

14 SEC. 109. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT

15 TRAVEL EXPENSES OF NATIONAL GUARD AND

16 RESERVE MEMBERS.

17 (a) DEDUCTION ALLOWED.—Section 162 (relating to

18 certain trade or business expenses) is amended by redesig19 nating subsection (p) as subsection (q) and inserting after

20 subsection (o) the following new subsection:

21 ‘‘(p) TREATMENT OF EXPENSES OF MEMBERS OF RE22 SERVE COMPONENT OF ARMED FORCES OF THE UNITED

23 STATES.—For purposes of subsection (a)(2), in the case of

24 an individual who performs services as a member of a re25 serve component of the Armed Forces of the United States
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1 at any time during the taxable year, such individual shall

2 be deemed to be away from home in the pursuit of a trade

3 or business for any period during which such individual

4 is away from home in connection with such service.’’.

5 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX6 PAYER ELECTS TO ITEMIZE.—Section 62(a)(2) (relating to

7 certain trade and business deductions of employees) is

8 amended by adding at the end the following new subpara9 graph:

10 ‘‘(E) CERTAIN EXPENSES OF MEMBERS OF

11 RESERVE COMPONENTS OF THE ARMED FORCES

12 OF THE UNITED STATES.—The deductions al13 lowed by section 162 which consist of expenses,

14 determined at a rate not in excess of the rates for

15 travel expenses (including per diem in lieu of

16 subsistence) authorized for employees of agencies

17 under subchapter I of chapter 57 of title 5,

18 United States Code, paid or incurred by the tax19 payer in connection with the performance of

20 services by such taxpayer as a member of a re21 serve component of the Armed Forces of the

22 United States for any period during which such

23 individual is more than 100 miles away from

24 home in connection with such services.’’.
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1 (c) EFFECTIVE DATE.—The amendments made by this

2 section shall apply to amounts paid or incurred in taxable

3 years beginning after December 31, 2002.

4 SEC. 110. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF

5 SPACE SHUTTLE COLUMBIA HEROES.

6 (a) INCOME TAX RELIEF.—

7 (1) IN GENERAL.—Subsection (d) of section 692

8 (relating to income taxes of members of Armed Forces

9 and victims of certain terrorist attacks on death) is

10 amended by adding at the end the following new

11 paragraph:

12 ‘‘(5) RELIEF WITH RESPECT TO ASTRONAUTS.—

13 The provisions of this subsection shall apply to any

14 astronaut whose death occurs in the line of duty, ex15 cept that paragraph (3)(B) shall be applied by using

16 the date of the death of the astronaut rather than Sep17 tember 11, 2001.’’.

18 (2) CONFORMING AMENDMENTS.—

19 (A) Section 5(b)(1) is amended by inserting

20 ‘‘, astronauts,’’ after ‘‘Forces’’.

21 (B) Section 6013(f)(2)(B) is amended by

22 inserting ‘‘, astronauts,’’ after ‘‘Forces’’.

23 (3) CLERICAL AMENDMENTS.—
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1 (A) The heading of section 692 is amended

2 by inserting ‘‘, ASTRONAUTS,’’ after

3 ‘‘FORCES’’.

4 (B) The item relating to section 692 in the

5 table of sections for part II of subchapter J of

6 chapter 1 is amended by inserting ‘‘, astro7 nauts,’’ after ‘‘Forces’’.

8 (4) EFFECTIVE DATE.—The amendments made

9 by this subsection shall apply with respect to any as10 tronaut whose death occurs after December 31, 2002.

11 (b) DEATH BENEFIT RELIEF.—

12 (1) IN GENERAL.—Subsection (i) of section 101

13 (relating to certain death benefits) is amended by

14 adding at the end the following new paragraph:

15 ‘‘(4) RELIEF WITH RESPECT TO ASTRONAUTS.—

16 The provisions of this subsection shall apply to any

17 astronaut whose death occurs in the line of duty.’’.

18 (2) CLERICAL AMENDMENT.—The heading for

19 subsection (i) of section 101 is amended by inserting

20 ‘‘OR ASTRONAUTS’’ after ‘‘VICTIMS’’.

21 (3) EFFECTIVE DATE.—The amendments made

22 by this subsection shall apply to amounts paid after

23 December 31, 2002, with respect to deaths occurring

24 after such date.

25 (c) ESTATE TAX RELIEF.—
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1 (1) IN GENERAL.—Section 2201(b) (defining

2 qualified decedent) is amended by striking ‘‘and’’ at

3 the end of paragraph (1)(B), by striking the period

4 at the end of paragraph (2) and inserting ‘‘, and’’,

5 and by adding at the end the following new para6 graph:

7 ‘‘(3) any astronaut whose death occurs in the

8 line of duty.’’.

9 (2) CLERICAL AMENDMENTS.—

10 (A) The heading of section 2201 is amended

11 by inserting ‘‘, DEATHS OF ASTRONAUTS,’’

12 after ‘‘FORCES’’.

13 (B) The item relating to section 2201 in the

14 table of sections for subchapter C of chapter 11

15 is amended by inserting ‘‘, deaths of astronauts,’’

16 after ‘‘Forces’’.

17 (3) EFFECTIVE DATE.—The amendments made

18 by this subsection shall apply to estates of decedents

19 dying after December 31, 2002.

20 TITLE II—REVENUE PROVISION

21 SEC. 201. EXTENSION OF CUSTOMS USER FEES.

22 Section 13031(j)(3) of the Consolidated Omnibus

23 Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is

24 amended by striking ‘‘March 31, 2004’’ and inserting

25 ‘‘March 1, 2005’’.
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Amend the title so as to read: ‘‘An Act to amend

title 10, United States Code, and the Internal Revenue

Code of 1986 to increase the death gratuity payable with

respect to deceased members of the Armed Forces and to

exclude such gratuity from gross income, to provide additional tax relief for members of the Armed Forces and

their families, and for other purposes.’’.

Attest:

Secretary.
108TH CONGRESS

1ST SESSION H. R. 3365

AMENDMENTS