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 Com-
mittee 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 jurisdic-
tion 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 In-
surance Trust Fund. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Support for Families 
of the Fallen Act’’. 
SEC. 2. REPAYMENT OF SOCIAL SECURITY TAXES AND 
TAXES ON SELF-EMPLOYMENT INCOME PRE-
VIOUSLY PAID BY MEMBERS OF THE ARMED 
FORCES KILLED IN ACTION. 
(a) REPAYMENT AS ADDITIONAL DEATH GRATUITY; 
SOURCE OF FUNDS.—Section 1478 of title 10, United 
States Code, is amended by inserting after subsection (b) 
the following new subsection: 
‘‘(c)(1) In the case of a member of the armed forces 
who is killed in action, the amount of the death gratuity 
specified in subsection (a) shall be increased by an amount 
equal to the total amount of taxes imposed under section 
3101(a) of the Internal Revenue Code of 1986 on the in-
come of the member based on wages received by the mem-
ber, before and during the military service of the member, 
with respect to employment during each calendar year be-
ginning before the date of the member’s death and the 
total amount of the taxes imposed under section 1401(a) 
of such Code for each taxable year beginning before such 
date on the self-employment income of the member, ad-
justed, with respect to such taxes paid for any such cal-
endar year or taxable year, in the same manner as wages 
and self-employment income credited to benefit computa-
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tion years are adjusted under section 215(b)(3) of the So-
cial Security Act (42 U.S.C. 415(b)(3)). 
‘‘(2) The amount of the additional death gratuity re-
quired by paragraph (1) shall be calculated by the Sec-
retary of the Treasury and shall be paid out of available 
funds in the Federal Old-Age and Survivors Insurance 
Trust Fund. 
‘‘(3) In paragraph (1), the term ‘killed in action’ 
means the death of a member of the armed forces— 
‘‘(A) attributable to an injury for which the 
member was awarded the Purple Heart; or 
‘‘(B) incurred (as determined under criteria 
prescribed by the Secretary of Defense)— 
‘‘(i) as a direct result of armed conflict; 
‘‘(ii) while engaged in hazardous service; 
‘‘(iii) in the performance of duty under 
conditions simulating war; or 
‘‘(iv) through an instrumentality of war.’’. 
(b) EFFECTIVE DATE.—Subsection (c) of section 
1478 of title 10, United States Code, as added by sub-
section (a), applies with respect to any member of the 
Armed Forces killed in action (as defined in such sub-
section (c)) on or after September 11, 2001. 
Æ 
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