I 

111TH CONGRESS 

1ST SESSION H. R. 3809 

To amend the Internal Revenue Code of 1986 to allow a deduction for 

unreimbursed funeral expenses with respect to a deceased indigent individual. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 14, 2009 

Mr. BROUN of Georgia introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

deduction for unreimbursed funeral expenses with respect 

to a deceased indigent individual. 

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 ‘‘Indigent Funeral Ex5 pense Reimbursement Act of 2009’’. 

6 SEC. 2. DEDUCTION FOR INDIGENT FUNERAL EXPENSES. 

7 (a) IN GENERAL.—Part VI of subchapter B of chap8 ter 1 of the Internal Revenue Code of 1986 is amended 

9 by inserting after section 170 the following new section: 


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1 ‘‘SEC. 170A. INDIGENT FUNERAL EXPENSES. 

2 ‘‘(a) IN GENERAL.—There shall be allowed as a de3 duction for the taxable year an amount equal to the quali4 fied indigent funeral expenses of the taxpayer for the tax5 able year. 

6 ‘‘(b) LIMITATION.—The aggregate amount of quali7 fied indigent funeral expenses which may be taken into 

8 account under subsection (a) for a taxable year with re9 spect to a deceased indigent individual shall not exceed 

10 $3,000. 

11 ‘‘(c) QUALIFIED INDIGENT FUNERAL EXPENSES.— 

12 For purposes of this section— 

13 ‘‘(1) IN GENERAL.—The term ‘qualified indi14 gent funeral expenses’ means, with respect to any 

15 person in the trade or business of providing funeral 

16 or burial goods and services, any unreimbursed 

17 amount paid or incurred by such trade or business 

18 to provide funeral or burial goods and services for 

19 a deceased indigent individual. 

20 ‘‘(2) INDIGENT INDIVIDUAL.—The term ‘de21 ceased indigent individual’ means any deceased indi22 vidual with respect to whom the cost of any such fu23 neral or burial goods and services is reimbursable to 

24 the taxpayer by a State by reason of the indigent 

25 status (as determined under State law) of such indi26 vidual. 


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1 ‘‘(d) SPECIAL RULES RELATING TO REIMBURSE2 MENT.—For purposes of this section— 

3 ‘‘(1) if, by reason of the indigent status of an 

4 individual, a deduction (other than the deduction al5 lowed under subsection (a)) or credit is allowable 

6 with respect to the cost of the funeral or burial 

7 goods and services of such individual for purposes of 

8 determining the taxpayer’s State income tax liability, 

9 such cost shall be treated as reimbursable, and 

10 ‘‘(2) to the extent any such deduction or credit 

11 reduces the taxpayer’s State income tax liability, 

12 such amount shall be treated as reimbursed.’’. 

13 (b) CLERICAL AMENDMENT.—The table of sections 

14 for part VI of subchapter B of chapter 1 of such Code 

15 is amended by inserting after the item relating to section 

16 170 the following new item: 

‘‘170A. Indigent funeral expenses.’’. 

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

18 this section shall apply to taxable years beginning after 

19 the date of the enactment of this Act. 

Æ 


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