I 

108TH CONGRESS 

1ST SESSION H. R. 680

To provide tax relief and assistance for the families of the heroes of the 

Space Shuttle Columbia, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 11, 2003

Mr. EDWARDS introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL

To provide tax relief and assistance for the families of the 

heroes of the Space Shuttle Columbia, and for other 

purposes.

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 ‘‘Assistance for Families 

5 of Space Shuttle Columbia Heroes Act’’. 

6 SEC. 2. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF 

7 SPACE SHUTTLE COLUMBIA HEROES. 

8 (a) INCOME TAX RELIEF.—

9 (1) IN GENERAL.—Subsection (d) of section 

10 692 of the Internal Revenue Code of 1986 (relating 
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1 to income taxes of members of Armed Forces and 

2 victims of certain terrorist attacks on death) is 

3 amended by adding at the end the following new 

4 paragraph: 

5 ‘‘(5) RELIEF WITH RESPECT TO ASTRO6 NAUTS.—The provisions of this subsection shall 

7 apply to any astronaut whose death occurs in the 

8 line of duty, except that paragraph (3)(B) shall be 

9 applied by using the date of the death of the astro10 naut rather than September 11, 2001.’’. 

11 (2) CONFORMING AMENDMENTS.—

12 (A) Section 5(b)(1) of such Code is amend13 ed by inserting ‘‘, astronauts,’’ after ‘‘Forces’’. 

14 (B) Section 6013(f)(2)(B) of such Code is 

15 amended by inserting ‘‘, astronauts,’’ after 

16 ‘‘Forces’’. 

17 (3) CLERICAL AMENDMENTS.—

18 (A) The heading of section 692 of such 

19 Code is amended by inserting ‘‘, ASTRO20 NAUTS,’’ after ‘‘FORCES’’. 

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

22 table of sections for part II of subchapter J of 

23 chapter 1 of such Code is amended by inserting 

24 ‘‘, astronauts,’’ after ‘‘Forces’’. 
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1 (4) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to taxable years begin3 ning after December 31, 2002. 

4 (b) DEATH BENEFIT RELIEF.—

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

6 of the Internal Revenue Code of 1986 (relating to 

7 certain death benefits) is amended by adding at the 

8 end the following new paragraph: 

9 ‘‘(4) RELIEF WITH RESPECT TO ASTRO10 NAUTS.—The provisions of this subsection shall 

11 apply to any astronaut whose death occurs in the 

12 line of duty.’’. 

13 (2) CLERICAL AMENDMENT.—The heading for 

14 subsection (i) of section 101 of such Code is amend15 ed by inserting ‘‘OR ASTRONAUTS’’ after ‘‘VICTIMS’’. 

16 (3) EFFECTIVE DATE.—The amendments made 

17 by this subsection shall apply to amounts paid after 

18 December 31, 2002, with respect to deaths occurring 

19 after such date. 

20 (c) ESTATE TAX RELIEF.—

21 (1) IN GENERAL.—Section 2201(b) of the In22 ternal Revenue Code of 1986 (defining qualified de23 cedent) is amended by striking ‘‘and’’ at the end of 

24 paragraph (1)(B), by striking the period at the end 
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1 of paragraph (2) and inserting ‘‘, and’’, and by add2 ing at the end the following new paragraph: 

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

4 line of duty.’’. 

5 (2) CLERICAL AMENDMENTS.—

6 (A) The heading of section 2201 of such 

7 Code is amended by inserting ‘‘, DEATHS OF

8 ASTRONAUTS,’’ after ‘‘FORCES’’. 

9 (B) The item relating to section 2201 in 

10 the table of sections for subchapter C of chap11 ter 11 of such Code is amended by inserting ‘‘, 

12 deaths of astronauts,’’ after ‘‘Forces’’. 

13 (3) EFFECTIVE DATE.—The amendments made 

14 by this subsection shall apply to estates of decedents 

15 dying after December 31, 2002. 

16 (d) PAYMENTS BY CHARITABLE ORGANIZATIONS.—

17 (1) IN GENERAL.—For purposes of the Internal 

18 Revenue Code of 1986—

19 (A) payments made by an organization de20 scribed in section 501(c)(3) of such Code by 

21 reason of the death of an astronaut occurring 

22 in the line of duty after December 31, 2002, 

23 shall be treated as related to the purpose or 

24 function constituting the basis for such organi25 zation’s exemption under section 501 of such 
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1 Code if such payments are made in good faith 

2 using a reasonable and objective formula which 

3 is consistently applied; and 

4 (B) in the case of a private foundation (as 

5 defined in section 509 of such Code), any pay6 ment described in paragraph (1) shall not be 

7 treated as made to a disqualified person for 

8 purposes of section 4941 of such Code. 

9 (2) EFFECTIVE DATE.—This subsection shall 

10 apply to payments made after December 31, 2002.

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