lesser of $7,500 or half the total annual cost of
attendance at such institution.
(B) RELATION TO OTHER ASSISTANCE.—
Assistance provided under this paragraph shall
not be considered for the purpose of awarding
Federal assistance under title IV of the Higher
Education Act of 1965 (20 U.S.C. 1070 et
seq.), except that in no case shall the sum of
the total amount of student financial assistance
awarded to a dependent child under such title
and the amount of assistance provided under
this paragraph exceed the child’s total cost of
attendance.
(C) DURATION
OF
ASSISTANCE.—A de-
pendent child may receive assistance under this
paragraph for not more than a total of 5 years.
(D) GOOD STANDING REQUIRED.—The de-
pendent child must maintain good standing at
the institution in order to receive assistance
under this paragraph.
(E) EFFECT OF PARENTAL DEATH OR RE-
MARRIAGE.—The death or remarriage of the
surviving spouse does not affect a dependent
child’s eligibility for assistance under this para-
graph.
SEC. 3. TAX PROVISIONS RELATING TO ELEMENTARY OR
SECONDARY 
SCHOOL 
STAFF 
MEMBERS
KILLED IN AN ACT OF VIOLENCE WHILE PER-
FORMING SCHOOL DUTIES.
(a) TEACHER’S WAGES IN YEAR OF DEATH EX-
CLUDED FROM INCOME.—
(1) IN GENERAL.—Part II of subchapter J of
chapter 1 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new sec-
tion:
‘‘SEC. 693. INCOME TAXES OF ELEMENTARY OR SECONDARY
SCHOOL STAFF MEMBERS KILLED IN AN ACT
OF VIOLENCE WHILE PERFORMING SCHOOL
DUTIES.
‘‘In the case of any individual who is a victim (as
defined by section 2(f)(1) of the Teacher Victims’ Family
Assistance Act of 2002), any tax imposed by this subtitle
on any amount received by such individual by reason of
school employment shall not apply with respect to the tax-
able year in which falls the date of death of the indi-
vidual.’’.
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part II of subchapter J of chapter 1 of
such Code is amended by inserting at the end the
following new item:
‘‘Sec. 693. Income taxes of elementary or secondary school staff
members killed in an act of violence while per-
forming school duties.’’.
(b) EXCLUSION OF TEACHER VICTIM FAMILY AS-
SISTANCE.—
(1) IN GENERAL.—Part III of subchapter B of
chapter 1 of such Code (relating to items specifically
excluded from gross income) is amended by redesig-
nating section 139 as section 139A and by inserting
after section 138 the following new section:
‘‘SEC. 139. TEACHER VICTIM FAMILY ASSISTANCE.
‘‘In the case of an individual, gross income does not
include any amount received in a taxable year under sec-
tion 2 of the Teacher Victims’ Family Assistance Act of
2002.’’.
(2) CLERICAL AMENDMENT.—The table of sec-
tions for such part is amended by striking the last
item and inserting the following new items:
‘‘Sec. 139. Teacher victim family assistance.
‘‘Sec. 139A. Cross references to other Acts.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 4. ENTITLEMENT TO MEDICARE BENEFITS.
(a) BASIC MEDICARE HEALTH BENEFITS.—The sur-
viving spouse and each dependent child of a victim may
elect to be deemed to be entitled to hospital insurance ben-
efits under part A of the Social Security Act (42 U.S.C.
1395c) et seq. and to be enrolled under part B of such
Act (42 U.S.C. 1395j) for supplementary medical insur-
ance benefits under the medicare program.
(b) MEDIGAP BENEFITS.—A surviving spouse and
dependent child referred to in subsection (a) may enroll
under a medicare supplemental policy under section 1882
of the Social Security Act (42 U.S.C. 1395ss) in the same
manner and under the same terms and conditions as apply
to individuals who first become entitled to benefits under
part A of title XVIII of such Act, or enrolled under part
B of such title.
(c) PERIOD
OF
ENTITLEMENT.—Each surviving
spouse and dependent child making an election under sub-
section (a) shall be so entitled and enrolled for the period
that begins on the date of election and ends on—
(1) in the case of a surviving spouse, the date
on which the surviving spouse remarries; and
(2) in the case of an individual who is a de-
pendent child, the date on which the individual at-
tains 25 years of age.
(d) ADMINISTRATION OF PROVISION.—The Secretary
of Health and Human Services shall take such steps as
are necessary to implement the provisions of this section,
and provide for appropriate enrollment periods under title
XVIII of the Social Security Act ( 42 U.S.C. 1395 et seq.)
to carry out the provisions of this section.
SEC. 5. ASSISTANCE SUPPLEMENTS, NOT SUPPLANTS
OTHER BENEFITS.
No assistance provided under this Act may supplant
any benefit or other compensation paid or payable to the
surviving spouse, dependent child, or other next of kin of
the victim by the victim’s employer, school, school district,
or local or State government, or by any insurance coverage
of the victim.
SEC. 6. DEFINITIONS.
In this Act:
(1) The term ‘‘victim’’ means a teacher, admin-
istrator, employee, or paid or unpaid staff member
of a public or private elementary or secondary school
in the United States who was killed as a result of
an act of violence committed by another person while
performing school duties.
(2) The term ‘‘surviving spouse’’ means the
spouse of the victim, as determined under applicable
State law, at the time of the victim’s death.
(3) The term ‘‘dependent child’’ means a son or
daughter of the victim (whether natural or adopted)
who is under 25 years old.
(4) The term ‘‘institution of higher education’’
has the meaning given that term in section 102 of
the Higher Education Act of 1965 (20 U.S.C.
1002).
(5) The term ‘‘cost of attendance’’ has the
meaning give that term in section 472 of the Higher
Education Act of 1965 (20 U.S.C. 1087ll).
(6) The term ‘‘Secretary’’ means the Secretary
of Education.
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