I 

117TH CONGRESS 

1ST SESSION H. R. 1054 

To require the Secretary of Education to provide assistance to the immediate 

family of elementary or secondary school staff members killed in an 

act of violence while performing school duties. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2021 

Mr. HASTINGS (for himself, Mrs. HAYES, Ms. JACKSON LEE, Mr. THOMPSON

of Mississippi, Mr. SIRES, Mr. SOTO, and Mr. SAN NICOLAS) introduced 

the following bill; which was referred to the Committee on Ways and 

Means, and in addition to the Committee on Education and Labor, for 

a period to be subsequently determined by the Speaker, in each case for 

consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To require the Secretary of Education to provide assistance 

to the immediate family of elementary or secondary 

school staff members killed in an act of violence while 

performing school duties. 

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 ‘‘Teacher Victims’ Fam5 ily Assistance Act of 2021’’. 

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1 TITLE I—DEFINITIONS 

2 SEC. 101. DEFINITIONS. 

3 In this title: 

4 (1) COST OF ATTENDANCE.—The term ‘‘cost of 

5 attendance’’ has the meaning given that term in sec6 tion 472 of the Higher Education Act of 1965 (20 

7 U.S.C. 1087ll). 

8 (2) DEPENDENT CHILD.—The term ‘‘dependent 

9 child’’ means a son or daughter of the victim 

10 (whether natural or adopted) who is under 25 years 

11 old. 

12 (3) ESEA TERMS.—The terms ‘‘elementary 

13 school’’ and ‘‘secondary school’’ have the meanings 

14 given such terms in section 8101 of the Elementary 

15 and Secondary Education Act of 1965 (20 U.S.C. 

16 7801). 

17 (4) INSTITUTION OF HIGHER EDUCATION.—The 

18 term ‘‘institution of higher education’’ has the 

19 meaning given that term in section 102 of the High20 er Education Act of 1965 (20 U.S.C. 1002). 

21 (5) SURVIVING SPOUSE.—The term ‘‘surviving 

22 spouse’’ means the spouse of the victim, as deter23 mined under applicable State law, at the time of the 

24 victim’s death. 

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1 (6) SECRETARY.—The term ‘‘Secretary’’ means 

2 the Secretary of Education. 

3 (7) VICTIM.—The term ‘‘victim’’ means a 

4 teacher, administrator, employee, or paid or unpaid 

5 staff member of an elementary school or secondary 

6 school who was killed by another person as a result 

7 of an act of violence while performing duties as such 

8 teacher, administrator, employee, or staff member, 

9 without regard to whether such performance takes 

10 place before, during, or after the school day or on 

11 or off school grounds. 

12 SEC. 102. DEATH BENEFIT, FUNERAL ASSISTANCE, AND LIV13 ING ALLOWANCE FOR FAMILIES OF VICTIMS. 

14 In any case in which the Secretary of Education de15 termines that a teacher, administrator, employee, or paid 

16 or unpaid staff member meets the definition of victim, the 

17 Secretary shall— 

18 (1) pay a death benefit of $325,000 and a sepa19 rate payment of not more than $1,500 to be used 

20 for funeral expenses, as follows (if the payee indi21 cated is living on the date on which the determina22 tion is made)— 

23 (A) if there is no dependent child who sur24 vived the victim, to the surviving spouse of the 

25 victim; 

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1 (B) if there is at least 1 dependent child 

2 who survived the victim and a surviving spouse 

3 of the victim, 50 percent to the surviving de4 pendent child (or children, in equal shares) and 

5 50 percent to the surviving spouse; 

6 (C) if there is no surviving spouse of the 

7 victim, to the surviving dependent child (or chil8 dren, in equal shares); 

9 (D) if there is no surviving spouse of the 

10 victim and no surviving dependent child— 

11 (i) to the surviving individual (or indi12 viduals, in shares per the designation, or, 

13 otherwise, in equal shares) designated by 

14 the victim to receive benefits under this 

15 section in the most recently executed des16 ignation of beneficiary of the victim on file 

17 at the time of death with the victim’s em18 ployer, agency, organization, or unit; or 

19 (ii) if there is no individual qualifying 

20 under clause (i), to the surviving individual 

21 (or individuals, in equal shares) designated 

22 by the victim to receive benefits under the 

23 most recently executed life insurance policy 

24 of the victim on file at the time of death 

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1 with the victim’s employer, agency, organi2 zation, or unit; 

3 (E) if there is no individual qualifying 

4 under subparagraph (A), (B), (C), or (D), to 

5 the surviving parent (or parents, in equal 

6 shares) of the victim; or 

7 (F) if there is no individual qualifying 

8 under subparagraph (A), (B), (C), (D), or (E), 

9 to the surviving individual (or individuals, in 

10 equal shares) who would qualify under the defi11 nition of the term ‘‘dependent child’’ but for 

12 age; and 

13 (2) pay a living allowance of $900 per month— 

14 (A) to the surviving spouse of the victim, 

15 until the earlier of the spouse’s death or remar16 riage; or 

17 (B) if there is no surviving spouse of the 

18 victim, to the surviving dependent child who 

19 have not reached the age of 18 (or such chil20 dren, in equal shares) until such children reach 

21 the age of 18. 

22 SEC. 103. DEPENDENT UNDERGRADUATE EDUCATION AS23 SISTANCE. 

24 (a) ANNUAL AMOUNT.— 

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1 (1) IN GENERAL.—In any case in which the 

2 Secretary of Education determines that a teacher, 

3 administrator, employee, or paid or unpaid staff 

4 member meets the definition of victim, the Secretary 

5 shall provide the following educational assistance al6 lowance, for each dependent child of the victim en7 rolled or accepted for enrollment at a program of 

8 undergraduate instruction at an institution of higher 

9 education: 

10 (A) The educational assistance allowance 

11 on behalf of a dependent child who is pursuing 

12 a program of education consisting of institu13 tional courses shall be paid at the monthly rate 

14 of $1,224 for full-time, $967 for three-quarter15 time, or $710 for half-time pursuit. 

16 (B) The educational assistance allowance 

17 on behalf of a dependent child pursuing a pro18 gram of education on less than a half-time basis 

19 shall be paid at the rate of the lesser of— 

20 (i) the established charges for tuition 

21 and fees that the educational institution 

22 involved requires similarly circumstanced 

23 nonveterans enrolled in the same program 

24 to pay; or 

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1 (ii) $1,224 per month for a full-time 

2 course. 

3 (C) The educational assistance allowance 

4 to be paid on behalf of a dependent child who 

5 is pursuing a full-time program of education 

6 which consists of institutional courses and alter7 nate phases of training in a business or indus8 trial establishment with the training in the 

9 business or industrial establishment being 

10 strictly supplemental to the institutional por11 tion, shall be computed at the rate of $1,224 

12 per month. 

13 (D) A dependent child who is enrolled in 

14 an educational institution for a ‘‘farm coopera15 tive’’ program consisting of institutional agri16 cultural courses prescheduled to fall within 44 

17 weeks (using ‘‘week’’ as defined under section 

18 205 of the Federal-State Extended Unemploy19 ment Compensation Act of 1970 (26 U.S.C. 

20 3304 note)) of any period of 12 consecutive 

21 months and who pursues such program on— 

22 (i) a full-time basis (a minimum of 10 

23 clock hours per week or 440 clock hours in 

24 such year prescheduled to provide not less 

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1 than 80 clock hours in any three-month 

2 period); 

3 (ii) a three-quarter-time basis (a min4 imum of 7 clock hours per week); or 

5 (iii) a half-time basis (a minimum of 

6 5 clock hours per week), shall be eligible to 

7 receive an educational assistance allowance 

8 at the appropriate rate provided in sub9 paragraph (B) of this subsection, if such 

10 dependent child is concurrently engaged in 

11 agricultural employment which is relevant 

12 to such institutional agricultural courses as 

13 determined under standards prescribed by 

14 the Secretary. In computing the foregoing 

15 clock hour requirements there shall be in16 cluded the time involved in field trips and 

17 individual and group instruction sponsored 

18 and conducted by the educational institu19 tion through a duly authorized instructor 

20 of such institution in which the person is 

21 enrolled. 

22 (E) The monthly educational assistance al23 lowance to be paid on behalf of a dependent 

24 child pursuing a farm cooperative program 

25 under this section shall be $636 for full-time, 

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1 $477 for three-quarter-time, or $319 for half2 time pursuit. 

3 (F)(i) Subject to clause (iii), the amount of 

4 educational assistance payable under this sub5 section for a licensing or certification test de6 scribed below, is the lesser of $2,000 or the fee 

7 charged for the test. Qualifying licensing or cer8 tification tests shall be determined by the Sec9 retary, which may include— 

10 (I) such licensing or certification tests 

11 the successful completion of which dem12 onstrates an individual’s possession of the 

13 knowledge or skill required to enter into, 

14 maintain, or advance in employment in a 

15 predetermined and identified vocation or 

16 profession, provided such tests and the li17 censing or credentialing organizations or 

18 entities that offer such tests are approved 

19 by the Secretary; and 

20 (II) national tests for admission to in21 stitutions of higher education (such as the 

22 Scholastic Aptitude Test (SAT), Law 

23 School Admission Test (LSAT), Graduate 

24 Record Exam (GRE), and Graduate Man25 agement Admission Test (GMAT)) and naVerDate Sep 11 2014 17:07 Mar 12, 2021 Jkt 019200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H1054.IH H1054
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1 tional tests providing an opportunity for 

2 course credit at institutions of higher edu3 cation (such as the Advanced Placement 

4 (AP) exam and College-Level Examination 

5 Program (CLEP)). 

6 (ii) The number of months of educational 

7 assistance in the case of any individual for such 

8 licensing or certification test is equal to the 

9 number (including any fraction) determined by 

10 dividing the total amount paid to such indi11 vidual for such test by the full-time monthly in12 stitutional rate of the educational assistance al13 lowance which, except for clause (i), such indi14 vidual would otherwise be paid under chapter 

15 35 of title 38, United States Code. 

16 (iii) In no event shall payment of edu17 cational assistance under this subsection for 

18 such a test exceed the amount of the individ19 ual’s available educational assistance as deter20 mined by the Secretary and in accordance with 

21 this Act. 

22 (G)(i) Subject to clause (iii), the amount of 

23 educational assistance payable under this sec24 tion for a national test for admission or na25 tional test providing an opportunity for course 

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1 credit at an institution of higher education, is 

2 the amount of the fee charged for the test. 

3 (ii) The number of months of educational 

4 assistance provided in the case of any individual 

5 for a test described in clause (i) is equal to the 

6 number (including any fraction) determined by 

7 dividing the total amount of educational assist8 ance paid such individual for such test by the 

9 full-time monthly institutional rate of edu10 cational assistance, except for clause (i), such 

11 individual would otherwise be paid under this 

12 section. 

13 (iii) In no event shall payment of edu14 cational assistance under this subsection for a 

15 test described in clause (i) exceed the amount 

16 of the individual’s available educational assist17 ance as determined by the Secretary and in ac18 cordance with this Act. 

19 (2) RELATION TO OTHER ASSISTANCE.—Assist20 ance provided under this subsection shall not be con21 sidered for the purpose of awarding Federal assist22 ance under title IV of the Higher Education Act of 

23 1965 (20 U.S.C. 1070 et seq.), except that in no 

24 case shall the sum of the total amount of student fi25 nancial assistance awarded to a dependent child 

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1 under such title and the amount of assistance pro2 vided under this subsection exceed the child’s total 

3 cost of attendance. 

4 (3) DURATION OF ASSISTANCE.—A dependent 

5 child may receive assistance under this subsection 

6 for not more than a total of 5 years. 

7 (4) SATISFACTORY PROGRESS.—To be eligible 

8 to receive assistance under this subsection, the de9 pendent child shall be considered to be making satis10 factory progress, pursuant to section 484(a)(2) of 

11 the Higher Education Act of 1965, at the institution 

12 of higher education. 

13 (5) EFFECT OF PARENTAL DEATH OR REMAR14 RIAGE.—The death or remarriage of the surviving 

15 spouse of the victim shall not affect a dependent 

16 child’s eligibility for assistance under this subsection. 

17 (b) PELL GRANT TREATMENT.—Section 

18 473(b)(2)(B) of the Higher Education Act of 1965 is 

19 amended— 

20 (1) by striking ‘‘or’’ at the end of clause (i); 

21 (2) by striking ‘‘; and’’ at the end of clause (ii) 

22 and inserting ‘‘; or’’; and 

23 (3) by adding at the end the following: 

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1 ‘‘(iii) a victim (as defined in section 

2 101 of the Teacher Victims’ Family Assist3 ance Act of 2021); and’’. 

4 (c) NOTICE OF TAX TREATMENT.—The Secretary 

5 shall provide a notice to each individual receiving assist6 ance under this section, including under the amendments 

7 made under subsection (b), that such assistance is exclud8 able from gross income under section 139I of the Internal 

9 Revenue Code of 1986. 

10 SEC. 104. OTHER TERMS AND CONDITIONS OF BENEFITS. 

11 The benefits under section 102 and 103(a) shall have 

12 the following terms and conditions: 

13 (1) On October 1 of each fiscal year beginning 

14 after the date of enactment of this Act, the Sec15 retary of Education shall adjust the level of each 

16 benefit payable immediately before such October 1, 

17 to reflect the annual percentage change in the Con18 sumer Price Index for All Urban Consumers, pub19 lished by the Bureau of Labor Statistics, occurring 

20 in the 1-year period ending on June 1 immediately 

21 preceding such October 1. 

22 (2) The benefits shall be in addition to any 

23 other benefit that may be due from any other 

24 source. 

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1 (3) No benefit paid shall be subject to execution 

2 or attachment. 

3 (4) Any benefit (other than living expenses) 

4 paid with respect to the victim shall be the amount 

5 payable as of the date of death of such victim. 

6 TITLE II—TAX PROVISIONS RE7 LATING TO ELEMENTARY OR 

8 SECONDARY SCHOOL STAFF 

9 MEMBERS KILLED IN AN ACT 

10 OF VIOLENCE WHILE PER11 FORMING SCHOOL DUTIES 

12 SEC. 201. TAX PROVISIONS RELATING TO ELEMENTARY OR 

13 SECONDARY SCHOOL STAFF MEMBERS 

14 KILLED IN AN ACT OF VIOLENCE WHILE PER15 FORMING SCHOOL DUTIES. 

16 (a) TEACHER’S WAGES IN YEAR OF DEATH EX17 CLUDED FROM INCOME.— 

18 (1) IN GENERAL.—Part II of subchapter J of 

19 chapter 1 of the Internal Revenue Code of 1986 is 

20 amended by adding at the end the following new sec21 tion: 

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1 ‘‘SEC. 693. INCOME TAXES OF ELEMENTARY OR SECONDARY 

2 SCHOOL STAFF MEMBERS KILLED IN AN ACT 

3 OF VIOLENCE WHILE PERFORMING SCHOOL 

4 DUTIES. 

5 ‘‘In the case of any individual who is a victim (as 

6 defined by section 101(7) of the Teacher Victims’ Family 

7 Assistance Act of 2021), any tax imposed by this subtitle 

8 on any amount received by such individual by reason of 

9 school employment shall not apply with respect to the tax10 able year in which falls the date of death of the indi11 vidual.’’. 

12 (2) W–2 REPORTING.—Section 6051(a) of such 

13 Code is amended by striking ‘‘and’’ at the end of 

14 paragraph (16), by striking the period at the end of 

15 paragraph (17) and inserting ‘‘, and’’, and by insert16 ing after paragraph (17) the following new para17 graph: 

18 ‘‘(18) the aggregate amount not subject to tax 

19 under subtitle A by reason of section 693 (relating 

20 to income taxes of elementary or secondary school 

21 staff members killed in an act of violence while per22 forming school duties).’’. 

23 (3) CLERICAL AMENDMENT.—The table of sec24 tions for part II of subchapter J of chapter 1 of 

25 such Code is amended by inserting at the end the 

26 following new item: 

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‘‘Sec. 693. Income taxes of elementary or secondary school staff members killed 

in an act of violence while performing school duties.’’. 

1 (b) EXCLUSION OF TEACHER VICTIM FAMILY AS2 SISTANCE.— 

3 (1) IN GENERAL.—Part III of subchapter B of 

4 chapter 1 of such Code (relating to items specifically 

5 excluded from gross income) is amended by inserting 

6 after section 139H the following new section: 

7 ‘‘SEC. 139I. TEACHER VICTIM FAMILY ASSISTANCE. 

8 ‘‘In the case of an individual, gross income does not 

9 include any amount received under title I of the Teacher 

10 Victims’ Family Assistance Act of 2021.’’. 

11 (2) CLERICAL AMENDMENT.—The table of sec12 tions for such part is amended by inserting after the 

13 item relating to section 139G the following new 

14 item: 

‘‘Sec. 139I. Teacher victim family assistance.’’. 

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

16 this section shall apply to taxable years ending after the 

17 date of the enactment of this Act. 

18 SEC. 202. TEACHER VICTIMS’ FAMILY FUND. 

19 (a) ESTABLISHMENT.—Subchapter A of chapter 98 

20 of the Internal Revenue Code of 1986 is amended by add21 ing at the end the following: 

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1 ‘‘SEC. 9512. TEACHER VICTIMS’ FAMILY TRUST FUND. 

2 ‘‘(a) CREATION OF TRUST FUND.—There is estab3 lished in the Treasury of the United States a trust fund 

4 to be known as the ‘Teacher Victims’ Family Trust Fund’ 

5 (referred to in this section as the ‘Trust Fund’), consisting 

6 of such amounts as may be appropriated or credited to 

7 the Trust Fund as provided in this section or section 

8 9602(b) and any amounts as are or may be appropriated, 

9 transferred, or credited to such Trust Fund under any 

10 other provisions of law. 

11 ‘‘(b) TRANSFERS TO TRUST FUND.—There is hereby 

12 appropriated to the Trust Fund an amount equivalent to 

13 the increase in revenues received in the Treasury by rea14 son of the increase in tax imposed under section 4181 by 

15 the Teacher Victims’ Family Assistance Act of 2021. 

16 ‘‘(c) DISTRIBUTION OF AMOUNTS IN TRUST FUND.— 

17 Amounts in the Trust Fund shall be available, as provided 

18 in appropriation Acts, to carry out title I of the Teacher 

19 Victims’ Family Assistance Act of 2021.’’. 

20 (b) INCREASE IN EXCISE TAX ON AMMUNITION.— 

21 Section 4181 of such Code is amended— 

22 (1) by striking ‘‘Shells, and cartridges.’’, and 

23 (2) by adding at the end the following: 

24 ‘‘Articles taxable at 13 percent— 

25 ‘‘Shells, and cartridges.’’. 

26 (c) CONFORMING AMENDMENTS.— 

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1 (1) Subsection (a) of section 3 of the Pittman2 Robertson Wildlife Restoration Act (16 U.S.C. 

3 669b) is amended by adding at the end the following 

4 new paragraph: 

5 ‘‘(3) Paragraph (1) shall not apply to so much 

6 of the revenues accruing under section 4181 of the 

7 Internal Revenue Code of 1986 as are attributable 

8 to the increase in tax imposed under section 4181 by 

9 the Teacher Victims’ Family Assistance Act of 

10 2021.’’. 

11 (2) The table of sections for subchapter A of 

12 chapter 98 of such Code is amended by adding at 

13 the end the following: 

‘‘Sec. 9512. Teacher Victims’ Family Trust Fund.’’. 

14 (d) EFFECTIVE DATE.— 

15 (1) Except as provided by paragraph (2), the 

16 amendments made by this section shall take effect 

17 on the date of the enactment of this Act. 

18 (2) The amendment made by subsection (b) 

19 shall apply to articles sold after the date of the en20 actment of this Act. 

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