(4) by adding at the end the following: 
‘‘(f) 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. 5. AGENCY GRATUITY FOR DEATHS SUSTAINED IN 
THE LINE OF DUTY ABROAD. 
(a) IN GENERAL.—Section 413 of the Foreign Serv-
ice Act of 1980 (22 U.S.C. 3973) is amended— 
(1) in subsection (a)— 
(A) in the first sentence, by striking ‘‘de-
pendents’’ and inserting ‘‘beneficiaries’’; and 
(B) in the second sentence, by inserting ‘‘, 
except as provided in subsection (e)’’ after 
‘‘payable from any source’’; 
(2) by amending subsection (b) to read as fol-
lows: 
‘‘(b) EXECUTIVE AGENCIES.—The head of an execu-
tive agency shall, pursuant to guidance issued under sub-
section (c), make a death gratuity payment authorized by 
this section to the surviving beneficiaries of— 
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‘‘(1) any employee of that agency who dies as 
a result of injuries sustained in the performance of 
duty abroad while subject to the authority of the 
chief of mission pursuant to section 207; or 
‘‘(2) an individual in a special category serving 
in an uncompensated capacity for that agency 
abroad in support of a diplomatic mission, as identi-
fied in guidance issued under subsection (c), who 
dies as a result of injuries sustained in the perform-
ance of duty abroad.’’; 
(3) by striking ‘‘GUIDANCE.—’’ and all that fol-
lows through ‘‘pursuant to section 207.’’ and insert-
ing the following: 
‘‘(c) GUIDANCE.—Not later than 60 days after the 
date of the enactment of the Consolidated Appropriations 
Act, 2014, the Secretary shall, in consultation with the 
heads of other relevant executive agencies, issue guidance 
with criteria for determining eligibility for, and order of 
payments to, survivors and beneficiaries of any employee 
or of an individual in a special category serving in an un-
compensated capacity for that agency who dies as a result 
of injuries sustained in the performance of duty while sub-
ject to the authority of the chief of mission pursuant to 
section 207.’’; 
(4) by striking subsection (d); 
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(5) by redesignating subsection (e) as sub-
section (f); 
(6) by inserting after subsection (c) the fol-
lowing new subsections: 
‘‘(d) ELIGIBILITY UNDER CHAPTER 81 OF TITLE 5, 
UNITED STATES CODE.—A death gratuity payment shall 
be made under this section only if the death is determined 
by the Secretary of Labor to have resulted from an injury 
(excluding a disease proximately caused by the employ-
ment) sustained in the performance of duty under section 
8102 of title 5, United States Code. 
‘‘(e) OFFSET.—Any compensation otherwise payable 
to an individual under this section in connection with any 
death shall be reduced by any amounts payable to such 
individual under any other program funded in whole or 
in part by the United States (excluding any amount pay-
able under section 5569(d)) in connection with such 
death.’’; 
(7) in subsection (f), as so redesignated by 
paragraph (5), by amending paragraph (2) to read 
as follows: 
‘‘(2) the term ‘surviving beneficiaries’ means 
the person or persons identified pursuant to the 
order of precedence established under section 
5571(c)(2) of title 5, United States Code.’’; and 
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(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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