Teacher Victims’ Family Assistance Act of 2021
Bill: H.R.1054 | Sponsor: Rep. Hastings, Alcee L. (D-FL)
Policy area: Education

Summary:
Teacher Victims' Family Assistance Act of 2021
This bill establishes the Teacher Victims' Family Trust Fund, from which the Department of Education (ED) must provide financial assistance to certain family members of elementary and secondary school teachers and staff members who are killed by an act of violence while performing their school duties. The bill also increases from 11% to 13% the excise tax on shells and cartridges and provides the trust fund with funding equivalent to the revenues received from the tax increase.
Specifically, ED must provide victims' families with (1) funeral assistance; (2) a death benefit payment for the surviving spouse, dependent child, or other next of kin; (3) a monthly living allowance for the surviving spouse until death or remarriage or, if there is no surviving spouse, for each dependent child until age 18; and (4) undergraduate education assistance for each dependent child for five years.
Additionally, the bill excludes from a victim's income, for tax purposes, the amount of wages earned in the year of death. It also excludes victims' family assistance received under the bill from gross income for any taxable year.

To require the Secretary of Education to provide assistance to the 
immediate family of elementary or secondary school staff members killed 
         in an act of violence while performing school duties.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teacher Victims' Family Assistance 
Act of 2021''.

                          TITLE I--DEFINITIONS

SEC. 101. DEFINITIONS.

    In this title:
            (1) Cost of attendance.--The term ``cost of attendance'' 
        has the meaning given that term in section 472 of the Higher 
        Education Act of 1965 (20 U.S.C. 1087ll).
            (2) Dependent child.--The term ``dependent child'' means a 
        son or daughter of the victim (whether natural or adopted) who 
        is under 25 years old.
            (3) ESEA terms.--The terms ``elementary school'' and 
        ``secondary school'' have the meanings given such terms in 
        section 8101 of the Elementary and Secondary Education Act of 
        1965 (20 U.S.C. 7801).
            (4) Institution of higher education.--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) Surviving spouse.--The term ``surviving spouse'' means 
        the spouse of the victim, as determined under applicable State 
        law, at the time of the victim's death.
            (6) Secretary.--The term ``Secretary'' means the Secretary 
        of Education.
            (7) Victim.--The term ``victim'' means a teacher, 
        administrator, employee, or paid or unpaid staff member of an 
        elementary school or secondary school who was killed by another 
        person as a result of an act of violence while performing 
        duties as such teacher, administrator, employee, or staff 
        member, without regard to whether such performance takes place 
        before, during, or after the school day or on or off school 
        grounds.

SEC. 102. DEATH BENEFIT, FUNERAL ASSISTANCE, AND LIVING ALLOWANCE FOR 
              FAMILIES OF VICTIMS.

    In any case in which the Secretary of Education determines that a 
teacher, administrator, employee, or paid or unpaid staff member meets 
the definition of victim, the Secretary shall--
            (1) pay a death benefit of $325,000 and a separate payment 
        of not more than $1,500 to be used for funeral expenses, as 
        follows (if the payee indicated is living on the date on which 
        the determination is made)--
                    (A) if there is no dependent child who survived the 
                victim, to the surviving spouse of the victim;
                    (B) if there is at least 1 dependent child who 
                survived the victim and a surviving spouse of the 
                victim, 50 percent to the surviving dependent child (or 
                children, in equal shares) and 50 percent to the 
                surviving spouse;
                    (C) if there is no surviving spouse of the victim, 
                to the surviving dependent child (or children, in equal 
                shares);
                    (D) if there is no surviving spouse of the victim 
                and no surviving dependent child--
                            (i) to the surviving individual (or 
                        individuals, in shares per the designation, or, 
                        otherwise, in equal shares) designated by the 
                        victim to receive benefits under this section 
                        in the most recently executed designation of 
                        beneficiary of the victim on file at the time 
                        of death with the victim's employer, agency, 
                        organization, or unit; or
                            (ii) if there is no individual qualifying 
                        under clause (i), to the surviving individual 
                        (or individuals, in equal shares) designated by 
                        the victim to receive benefits under the most 
                        recently executed life insurance policy of the 
                        victim on file at the time of death with the 
                        victim's employer, agency, organization, or 
                        unit;
                    (E) if there is no individual qualifying under 
                subparagraph (A), (B), (C), or (D), to the surviving 
                parent (or parents, in equal shares) of the victim; or
                    (F) if there is no individual qualifying under 
                subparagraph (A), (B), (C), (D), or (E), to the 
                surviving individual (or individuals, in equal shares) 
                who would qualify under the definition of the term 
                ``dependent child'' but for age; and
            (2) pay a living allowance of $900 per month--
                    (A) to the surviving spouse of the victim, until 
                the earlier of the spouse's death or remarriage; or
                    (B) if there is no surviving spouse of the victim, 
                to the surviving dependent child who have not reached 
                the age of 18 (or such children, in equal shares) until 
                such children reach the age of 18.

SEC. 103. DEPENDENT UNDERGRADUATE EDUCATION ASSISTANCE.

    (a) Annual Amount.--
            (1) In general.--In any case in which the Secretary of 
        Education determines that a teacher, administrator, employee, 
        or paid or unpaid staff member meets the definition of victim, 
        the Secretary shall provide the following educational 
        assistance allowance, for each dependent child of the victim 
        enrolled or accepted for enrollment at a program of 
        undergraduate instruction at an institution of higher 
        education:
                    (A) The educational assistance allowance on behalf 
                of a dependent child who is pursuing a program of 
                education consisting of institutional courses shall be 
                paid at the monthly rate of $1,224 for full-time, $967 
                for three-quarter-time, or $710 for half-time pursuit.
                    (B) The educational assistance allowance on behalf 
                of a dependent child pursuing a program of education on 
                less than a half-time basis shall be paid at the rate 
                of the lesser of--
                            (i) the established charges for tuition and 
                        fees that the educational institution involved 
                        requires similarly circumstanced nonveterans 
                        enrolled in the same program to pay; or
                            (ii) $1,224 per month for a full-time 
                        course.
                    (C) The educational assistance allowance to be paid 
                on behalf of a dependent child who is pursuing a full-
                time program of education which consists of 
                institutional courses and alternate phases of training 
                in a business or industrial establishment with the 
                training in the business or industrial establishment 
                being strictly supplemental to the institutional 
                portion, shall be computed at the rate of $1,224 per 
                month.
                    (D) A dependent child who is enrolled in an 
                educational institution for a ``farm cooperative'' 
                program consisting of institutional agricultural 
                courses prescheduled to fall within 44 weeks (using 
                ``week'' as defined under section 205 of the Federal-
                State Extended Unemployment Compensation Act of 1970 
                (26 U.S.C. 3304 note)) of any period of 12 consecutive 
                months and who pursues such program on--
                            (i) a full-time basis (a minimum of 10 
                        clock hours per week or 440 clock hours in such 
                        year prescheduled to provide not less than 80 
                        clock hours in any three-month period);
                            (ii) a three-quarter-time basis (a minimum 
                        of 7 clock hours per week); or
                            (iii) a half-time basis (a minimum of 5 
                        clock hours per week), shall be eligible to 
                        receive an educational assistance allowance at 
                        the appropriate rate provided in subparagraph 
                        (B) of this subsection, if such dependent child 
                        is concurrently engaged in agricultural 
                        employment which is relevant to such 
                        institutional agricultural courses as 
                        determined under standards prescribed by the 
                        Secretary. In computing the foregoing clock 
                        hour requirements there shall be included the 
                        time involved in field trips and individual and 
                        group instruction sponsored and conducted by 
                        the educational institution through a duly 
                        authorized instructor of such institution in 
                        which the person is enrolled.
                    (E) The monthly educational assistance allowance to 
                be paid on behalf of a dependent child pursuing a farm 
                cooperative program under this section shall be $636 
                for full-time, $477 for three-quarter-time, or $319 for 
                half-time pursuit.
                    (F)(i) Subject to clause (iii), the amount of 
                educational assistance payable under this subsection 
                for a licensing or certification test described below, 
                is the lesser of $2,000 or the fee charged for the 
                test. Qualifying licensing or certification tests shall 
                be determined by the Secretary, which may include--
                            (I) such licensing or certification tests 
                        the successful completion of which demonstrates 
                        an individual's possession of the knowledge or 
                        skill required to enter into, maintain, or 
                        advance in employment in a predetermined and 
                        identified vocation or profession, provided 
                        such tests and the licensing or credentialing 
                        organizations or entities that offer such tests 
                        are approved by the Secretary; and
                            (II) national tests for admission to 
                        institutions of higher education (such as the 
                        Scholastic Aptitude Test (SAT), Law School 
                        Admission Test (LSAT), Graduate Record Exam 
                        (GRE), and Graduate Management Admission Test 
                        (GMAT)) and national tests providing an 
                        opportunity for course credit at institutions 
                        of higher education (such as the Advanced 
                        Placement (AP) exam and College-Level 
                        Examination Program (CLEP)).
                    (ii) The number of months of educational assistance 
                in the case of any individual for such licensing or 
                certification test is equal to the number (including 
                any fraction) determined by dividing the total amount 
                paid to such individual for such test by the full-time 
                monthly institutional rate of the educational 
                assistance allowance which, except for clause (i), such 
                individual would otherwise be paid under chapter 35 of 
                title 38, United States Code.
                    (iii) In no event shall payment of educational 
                assistance under this subsection for such a test exceed 
                the amount of the individual's available educational 
                assistance as determined by the Secretary and in 
                accordance with this Act.
                    (G)(i) Subject to clause (iii), the amount of 
                educational assistance payable under this section for a 
                national test for admission or national test providing 
                an opportunity for course credit at an institution of 
                higher education, is the amount of the fee charged for 
                the test.
                    (ii) The number of months of educational assistance 
                provided in the case of any individual for a test 
                described in clause (i) is equal to the number 
                (including any fraction) determined by dividing the 
                total amount of educational assistance paid such 
                individual for such test by the full-time monthly 
                institutional rate of educational assistance, except 
                for clause (i), such individual would otherwise be paid 
                under this section.
                    (iii) In no event shall payment of educational 
                assistance under this subsection for a test described 
                in clause (i) exceed the amount of the individual's 
                available educational assistance as determined by the 
                Secretary and in accordance with this Act.
            (2) Relation to other assistance.--Assistance provided 
        under this subsection 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 subsection exceed 
        the child's total cost of attendance.
            (3) Duration of assistance.--A dependent child may receive 
        assistance under this subsection for not more than a total of 5 
        years.
            (4) Satisfactory progress.--To be eligible to receive 
        assistance under this subsection, the dependent child shall be 
        considered to be making satisfactory progress, pursuant to 
        section 484(a)(2) of the Higher Education Act of 1965, at the 
        institution of higher education.
            (5) Effect of parental death or remarriage.--The death or 
        remarriage of the surviving spouse of the victim shall not 
        affect a dependent child's eligibility for assistance under 
        this subsection.
    (b) Pell Grant Treatment.--Section 473(b)(2)(B) of the Higher 
Education Act of 1965 is amended--
            (1) by striking ``or'' at the end of clause (i);
            (2) by striking ``; and'' at the end of clause (ii) and 
        inserting ``; or''; and
            (3) by adding at the end the following:
                            ``(iii) a victim (as defined in section 101 
                        of the Teacher Victims' Family Assistance Act 
                        of 2021); and''.
    (c) Notice of Tax Treatment.--The Secretary shall provide a notice 
to each individual receiving assistance under this section, including 
under the amendments made under subsection (b), that such assistance is 
excludable from gross income under section 139I of the Internal Revenue 
Code of 1986.

SEC. 104. OTHER TERMS AND CONDITIONS OF BENEFITS.

    The benefits under section 102 and 103(a) shall have the following 
terms and conditions:
            (1) On October 1 of each fiscal year beginning after the 
        date of enactment of this Act, the Secretary of Education shall 
        adjust the level of each benefit payable immediately before 
        such October 1, to reflect the annual percentage change in the 
        Consumer Price Index for All Urban Consumers, published by the 
        Bureau of Labor Statistics, occurring in the 1-year period 
        ending on June 1 immediately preceding such October 1.
            (2) The benefits shall be in addition to any other benefit 
        that may be due from any other source.
            (3) No benefit paid shall be subject to execution or 
        attachment.
            (4) Any benefit (other than living expenses) paid with 
        respect to the victim shall be the amount payable as of the 
        date of death of such victim.

  TITLE II--TAX PROVISIONS RELATING TO ELEMENTARY OR SECONDARY SCHOOL 
  STAFF MEMBERS KILLED IN AN ACT OF VIOLENCE WHILE PERFORMING SCHOOL 
                                 DUTIES

SEC. 201. TAX PROVISIONS RELATING TO ELEMENTARY OR SECONDARY SCHOOL 
              STAFF MEMBERS KILLED IN AN ACT OF VIOLENCE WHILE 
              PERFORMING SCHOOL DUTIES.

    (a) Teacher's Wages in Year of Death Excluded 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 section:

``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 101(7) of the Teacher Victims' Family Assistance Act of 2021), 
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 taxable year in which falls the date of death of the 
individual.''.
            (2) W-2 reporting.--Section 6051(a) of such Code is amended 
        by striking ``and'' at the end of paragraph (16), by striking 
        the period at the end of paragraph (17) and inserting ``, 
        and'', and by inserting after paragraph (17) the following new 
        paragraph:
            ``(18) the aggregate amount not subject to tax under 
        subtitle A by reason of section 693 (relating to income taxes 
        of elementary or secondary school staff members killed in an 
        act of violence while performing school duties).''.
            (3) Clerical amendment.--The table of sections 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 
                            performing school duties.''.
    (b) Exclusion of Teacher Victim Family Assistance.--
            (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 inserting after section 139H the 
        following new section:

``SEC. 139I. TEACHER VICTIM FAMILY ASSISTANCE.

    ``In the case of an individual, gross income does not include any 
amount received under title I of the Teacher Victims' Family Assistance 
Act of 2021.''.
            (2) Clerical amendment.--The table of sections for such 
        part is amended by inserting after the item relating to section 
        139G the following new item:

``Sec. 139I. Teacher victim family assistance.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 202. TEACHER VICTIMS' FAMILY FUND.

    (a) Establishment.--Subchapter A of chapter 98 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following:

``SEC. 9512. TEACHER VICTIMS' FAMILY TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Teacher Victims' 
Family Trust Fund' (referred to in this section as the `Trust Fund'), 
consisting of such amounts as may be appropriated or credited to the 
Trust Fund as provided in this section or section 9602(b) and any 
amounts as are or may be appropriated, transferred, or credited to such 
Trust Fund under any other provisions of law.
    ``(b) Transfers to Trust Fund.--There is hereby appropriated to the 
Trust Fund an amount equivalent to the increase in revenues received in 
the Treasury by reason of the increase in tax imposed under section 
4181 by the Teacher Victims' Family Assistance Act of 2021.
    ``(c) Distribution of Amounts in Trust Fund.--Amounts in the Trust 
Fund shall be available, as provided in appropriation Acts, to carry 
out title I of the Teacher Victims' Family Assistance Act of 2021.''.
    (b) Increase in Excise Tax on Ammunition.--Section 4181 of such 
Code is amended--
            (1) by striking ``Shells, and cartridges.'', and
            (2) by adding at the end the following:
    ``Articles taxable at 13 percent--
            ``Shells, and cartridges.''.
    (c) Conforming Amendments.--
            (1) Subsection (a) of section 3 of the Pittman-Robertson 
        Wildlife Restoration Act (16 U.S.C. 669b) is amended by adding 
        at the end the following new paragraph:
            ``(3) Paragraph (1) shall not apply to so much of the 
        revenues accruing under section 4181 of the Internal Revenue 
        Code of 1986 as are attributable to the increase in tax imposed 
        under section 4181 by the Teacher Victims' Family Assistance 
        Act of 2021.''.
            (2) The table of sections for subchapter A of chapter 98 of 
        such Code is amended by adding at the end the following:

``Sec. 9512. Teacher Victims' Family Trust Fund.''.
    (d) Effective Date.--
            (1) Except as provided by paragraph (2), the amendments 
        made by this section shall take effect on the date of the 
        enactment of this Act.
            (2) The amendment made by subsection (b) shall apply to 
        articles sold after the date of the enactment of this Act.
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