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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Assistance for Families 
of Space Shuttle Columbia Heroes Act’’. 
SEC. 2. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF 
SPACE SHUTTLE COLUMBIA HEROES. 
(a) INCOME TAX RELIEF.—
(1) IN
GENERAL.—Subsection (d) of section 
692 of the Internal Revenue Code of 1986 (relating
to income taxes of members of Armed Forces and 
victims of certain terrorist attacks on death) is 
amended by adding at the end the following new 
paragraph: 
‘‘(5) RELIEF
WITH
RESPECT
TO
ASTRO-
NAUTS.—The provisions of this subsection shall 
apply to any astronaut whose death occurs in the 
line of duty, except that paragraph (3)(B) shall be 
applied by using the date of the death of the astro-
naut rather than September 11, 2001.’’. 
(2) CONFORMING AMENDMENTS.—
(A) Section 5(b)(1) of such Code is amend-
ed by inserting ‘‘, astronauts,’’ after ‘‘Forces’’. 
(B) Section 6013(f)(2)(B) of such Code is 
amended by inserting ‘‘, astronauts,’’ after 
‘‘Forces’’. 
(3) CLERICAL AMENDMENTS.—
(A) The heading of section 692 of such 
Code is amended by inserting ‘‘, ASTRO-
NAUTS,’’ after ‘‘FORCES’’. 
(B) The item relating to section 692 in the 
table of sections for part II of subchapter J of 
chapter 1 of such Code is amended by inserting 
‘‘, astronauts,’’ after ‘‘Forces’’.
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after December 31, 2002. 
(b) DEATH BENEFIT RELIEF.—
(1) IN GENERAL.—Subsection (i) of section 101 
of the Internal Revenue Code of 1986 (relating to 
certain death benefits) is amended by adding at the 
end the following new paragraph: 
‘‘(4) RELIEF
WITH
RESPECT
TO
ASTRO-
NAUTS.—The provisions of this subsection shall 
apply to any astronaut whose death occurs in the 
line of duty.’’. 
(2) CLERICAL AMENDMENT.—The heading for 
subsection (i) of section 101 of such Code is amend-
ed by inserting ‘‘OR ASTRONAUTS’’ after ‘‘VICTIMS’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to amounts paid after 
December 31, 2002, with respect to deaths occurring 
after such date. 
(c) ESTATE TAX RELIEF.—
(1) IN GENERAL.—Section 2201(b) of the In-
ternal Revenue Code of 1986 (defining qualified de-
cedent) is amended by striking ‘‘and’’ at the end of 
paragraph (1)(B), by striking the period at the end
of paragraph (2) and inserting ‘‘, and’’, and by add-
ing at the end the following new paragraph: 
‘‘(3) any astronaut whose death occurs in the 
line of duty.’’. 
(2) CLERICAL AMENDMENTS.—
(A) The heading of section 2201 of such 
Code is amended by inserting ‘‘, DEATHS OF 
ASTRONAUTS,’’ after ‘‘FORCES’’. 
(B) The item relating to section 2201 in 
the table of sections for subchapter C of chap-
ter 11 of such Code is amended by inserting ‘‘, 
deaths of astronauts,’’ after ‘‘Forces’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to estates of decedents 
dying after December 31, 2002. 
(d) PAYMENTS BY CHARITABLE ORGANIZATIONS.—
(1) IN GENERAL.—For purposes of the Internal 
Revenue Code of 1986—
(A) payments made by an organization de-
scribed in section 501(c)(3) of such Code by 
reason of the death of an astronaut occurring 
in the line of duty after December 31, 2002, 
shall be treated as related to the purpose or 
function constituting the basis for such organi-
zation’s exemption under section 501 of such
Code if such payments are made in good faith 
using a reasonable and objective formula which 
is consistently applied; and 
(B) in the case of a private foundation (as 
defined in section 509 of such Code), any pay-
ment described in paragraph (1) shall not be 
treated as made to a disqualified person for 
purposes of section 4941 of such Code. 
(2) EFFECTIVE
DATE.—This subsection shall 
apply to payments made after December 31, 2002.
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