I 

112TH CONGRESS 

1ST SESSION H. R. 1033 

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

unreimbursed funeral expenses with respect to a deceased indigent individual. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 11, 2011 

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 

credit 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 2011’’. 

6 SEC. 2. INDIGENT FUNERAL EXPENSES CREDIT. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by adding at the end following new sec10 tion: 


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1 ‘‘SEC. 45S. INDIGENT FUNERAL EXPENSES. 

2 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

3 indigent funeral expenses credit for any taxable year is 

4 an amount equal to the qualified indigent funeral expenses 

5 of the taxpayer for the taxable 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 credit (other than the credit allowed 

5 under subsection (a)) or deduction is allowable with 

6 respect to the cost of the funeral or burial goods and 

7 services of such individual for purposes of deter8 mining the taxpayer’s State income tax liability, 

9 such cost shall be treated as reimbursable, and 

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

11 reduces the taxpayer’s State income tax liability, 

12 such amount shall be treated as reimbursed. 

13 ‘‘(e) AGGREGATION RULES.—All persons treated as 

14 a single employer under subsection (a) or (b) of section 

15 52 or subsection (m) or (o) of section 414 shall be treated 

16 as one person for purposes of this section.’’. 

17 (b) CREDIT MADE PART OF GENERAL BUSINESS

18 CREDIT.—Subsection (b) of section 38 of such Code is 

19 amended by striking ‘‘plus’’ at the end of paragraph (35), 

20 by striking the period at the end of paragraph (36) and 

21 inserting ‘‘, plus’’, and by adding at the end the following 

22 new paragraph: 

23 ‘‘(37) the indigent funeral expenses credit de24 termined under section 45S(a).’’. 


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1 (c) CLERICAL AMENDMENT.—The table of sections 

2 for subpart D of part IV of subchapter A of chapter 1 

3 of such Code is amended by adding at the end the fol4 lowing new item: 

‘‘Sec. 45S. Indigent funeral expenses.’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 the date of the enactment of this Act. 

Æ 


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