(8) by adding at the end the following: 
‘‘(g) TAX TREATMENT.—A payment under this sec-
tion shall not be includible in the gross income of the re-
cipient for purposes of the Internal Revenue Code of 
1986.’’. 
(b) APPLICABILITY.—The amendments made by sub-
section (a) shall apply with respect to any death occurring 
on or after the date of enactment of this Act. 
SEC. 6. ADJUSTMENT OF CERTAIN DEATH GRATUITIES 
UNDER TITLE 10 OF THE UNITED STATES 
CODE. 
(a) IN GENERAL.—Section 1478 of title 10, United 
States Code, is amended— 
(1) in subsection (a), by inserting after 
‘‘$100,000’’ the following: ‘‘, as adjusted each 
March 1 by the amount determined by the Secretary 
of Labor to represent the percentage change in the 
Consumer Price Index for All Urban Consumers (all 
items; United States city average) published for De-
cember of the preceding year over that Index pub-
lished for the December of the year prior to the pre-
ceding year, adjusted to the nearest 1⁄10 of 1 per-
cent’’; and 
(2) by adding at the end the following: 
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‘‘(e) TAX TREATMENT.—A payment under this sec-
tion shall not be includible in the gross income of the re-
cipient for purposes of the Internal Revenue Code of 
1986.’’. 
(b) APPLICABILITY.—The amendments made by sub-
section (a) shall apply with respect to any death occurring 
on or after the date of enactment of this Act. 
SEC. 7. EMERGENCY SUPPLEMENTAL AUTHORIZATION OF 
APPROPRIATIONS. 
(a) DEFINITIONS.—In this section— 
(1) the term ‘‘agency’’ means an agency that is 
authorized or required to make a payment under a 
covered provision; and 
(2) the term ‘‘covered provision’’ means— 
(A) section 5571 of title 5, United States 
Code, as added by section 2 of this Act; 
(B) section 8102a of such title, as amend-
ed by section 4 of this Act; or 
(C) section 413 of the Foreign Service Act 
of 1980 (22 U.S.C. 3973), as amended by sec-
tion 5 of this Act. 
(b) AUTHORIZATION.—If the head of an agency de-
termines, with the concurrence of the Director of the Of-
fice of Management and Budget, that a natural disaster, 
act of terrorism, or other incident would result in costs 
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that would exceed the amounts available to the agency to 
make additional payments under a covered provision— 
(1) there are authorized to be appropriated to 
the agency such additional sums as may be nec-
essary to make those additional payments; and 
(2) the head of the agency may make such ad-
ditional payments to the extent additional such addi-
tional sums are made available for those purposes. 
(c) SENSE OF CONGRESS.—It is the sense of Con-
gress that, not later than 30 days after the date on which 
the head of an agency submits to Congress a request for 
supplemental appropriations for the purposes described in 
subsection (b), Congress should take action with respect 
to that request. 
Æ 
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