I 

111TH CONGRESS 

2D SESSION H. R. 5921 

To amend title 10, United States Code, to provide for the payment of 

an additional death gratuity on behalf of a member of the Armed Forces 

killed in action in an amount equal to all social security taxes paid 

by the member before and during the military service of the member 

and taxes paid on self-employment income, to be derived from the Federal 

Old-Age and Survivors Insurance Trust Fund. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2010 

Mr. MCNERNEY introduced the following bill; which was referred to the Committee on Armed Services, and in addition to the Committee on Ways and 

Means, 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 amend title 10, United States Code, to provide for the 

payment of an additional death gratuity on behalf of 

a member of the Armed Forces killed in action in an 

amount equal to all social security taxes paid by the 

member before and during the military service of the 

member and taxes paid on self-employment income, to 

be derived from the Federal Old-Age and Survivors Insurance Trust Fund. 

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


emcdonald on DSK2BSOYB1PROD with BILLS
2 

•HR 5921 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Support for Families 

3 of the Fallen Act’’. 

4 SEC. 2. REPAYMENT OF SOCIAL SECURITY TAXES AND 

5 TAXES ON SELF-EMPLOYMENT INCOME PRE6 VIOUSLY PAID BY MEMBERS OF THE ARMED 

7 FORCES KILLED IN ACTION. 

8 (a) REPAYMENT AS ADDITIONAL DEATH GRATUITY; 

9 SOURCE OF FUNDS.—Section 1478 of title 10, United 

10 States Code, is amended by inserting after subsection (b) 

11 the following new subsection: 

12 ‘‘(c)(1) In the case of a member of the armed forces 

13 who is killed in action, the amount of the death gratuity 

14 specified in subsection (a) shall be increased by an amount 

15 equal to the total amount of taxes imposed under section 

16 3101(a) of the Internal Revenue Code of 1986 on the in17 come of the member based on wages received by the mem18 ber, before and during the military service of the member, 

19 with respect to employment during each calendar year be20 ginning before the date of the member’s death and the 

21 total amount of the taxes imposed under section 1401(a) 

22 of such Code for each taxable year beginning before such 

23 date on the self-employment income of the member, ad24 justed, with respect to such taxes paid for any such cal25 endar year or taxable year, in the same manner as wages 

26 and self-employment income credited to benefit computaVerDate Mar 15 2010 20:59 Jul 30, 2010 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5921.IH H5921

emcdonald on DSK2BSOYB1PROD with BILLS
3 

•HR 5921 IH

1 tion years are adjusted under section 215(b)(3) of the So2 cial Security Act (42 U.S.C. 415(b)(3)). 

3 ‘‘(2) The amount of the additional death gratuity re4 quired by paragraph (1) shall be calculated by the Sec5 retary of the Treasury and shall be paid out of available 

6 funds in the Federal Old-Age and Survivors Insurance 

7 Trust Fund. 

8 ‘‘(3) In paragraph (1), the term ‘killed in action’ 

9 means the death of a member of the armed forces— 

10 ‘‘(A) attributable to an injury for which the 

11 member was awarded the Purple Heart; or 

12 ‘‘(B) incurred (as determined under criteria 

13 prescribed by the Secretary of Defense)— 

14 ‘‘(i) as a direct result of armed conflict; 

15 ‘‘(ii) while engaged in hazardous service; 

16 ‘‘(iii) in the performance of duty under 

17 conditions simulating war; or 

18 ‘‘(iv) through an instrumentality of war.’’. 

19 (b) EFFECTIVE DATE.—Subsection (c) of section 

20 1478 of title 10, United States Code, as added by sub21 section (a), applies with respect to any member of the 

22 Armed Forces killed in action (as defined in such sub23 section (c)) on or after September 11, 2001. 

Æ 


emcdonald on DSK2BSOYB1PROD with BILLS